allotment 分配;配股 4^BHJOvs
allotment notice 股份配售通知;配股通知 '^6x-aeq[D
allotment of shares 股份分配 )eSD5hOI)
allowable 可获宽免;免税的 J{5&L &4
allowable business loss 可扣除的营业亏损 m3K .\3
allowable expenses 可扣税的支出 XF N4m #
allowance 免税额;津贴;备抵;准备金 .
!;K5U
allowance for debts 债项的免税额 uzUZuJ
allowance for depreciation by wear and tear 耗损折旧免税额 ?qjlWCV|e
allowance for funeral expenses 殡殓费的免税额 W[tX%B
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 !@-g9z
allowance for repairs and outgoings 修葺及支出方面的免税额 ZzuWN&
allowance to debtor 给债务人的津贴 B mxBbg
alteration of capital 资本更改 "*aL(R
alternate trustee 候补受托人 T]Eg9Y:+v
amalgamation 合并 6>B_ojj:
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 jPNm $Y1
ambit of charges 征税范围;收费范围 ;O7<lF\7o
amended valuation 经修订的估值 CR<Nau>
American Commodities Exchange 美国商品交易所 -gKo@I
American Express Bank Limited 美国运通银行 C_DXg-a2lu
American Stock Exchange 美国证券交易所 tO^KCnL
amortization 摊销 ?KfV>.()
amount due from banks 存放银行同业的款项 RZ&T\;m,7
amount due from banks abroad 存放海外银行同业的款项 $]yHk
amount due from holding companies 控股公司欠款 CwVORf,uA
amount due from local banks 存放本港银行同业的款项 ^.@BD4/RPt
amount due to banks 银行同业的存款 As7Y4w* +
amount due to banks abroad 海外银行同业的存款 H|0GRjC
amount due to holding companies 控股公司存款 m0k~8^L@f
amount due to local banks 本港银行同业的存款 &*#- %<=1
amount due to outport banks 外埠银行同业的存款 -NyfW+T={
amount for note issue 发行纸币的款额 tk
<R|i
amount of bond 担保契据的款额 "R/Xv+;
amount of consideration 代价款额
KDX34Fr1
amount of contribution 供款数额 .3.oan*i
amount of indebtedness 负债款额 qEoa%O
amount of principal of the loan 贷款本金额 Sc zYL?w^
amount of rates chargeable 应征差饷数额 jQiKof>
amount of share capital 股本额 JW4~Qwx
amount of sums assured 承保款额 u/BCl!
`
amount of variation 变动幅度 5h2@n0
amount of vote 拨款数额 eD4o8[s
amount payable 应付款额 2%Y]M%P
amount receivable 应收款额 q-fxs8+m|
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 vA*Ud;%R
analysis 分析 (0T6kD
ancillary risk 附属风险 'bXm,Ed
annual account 周年帐目;周年帐目报表;年度决算;年结 czV][\5
annual accounting date 年结日期 F#w=
z/
annual allowance 每年免税额;年积金;年度津贴;年津 |h; _r&
annual balance 年度余额 q >|:mXR
annual disposable income 每年可动用收入 H7KcPN
(0
annual estimates 周年预算 L+&eY?A
annual fee 年费 !Rzw[~
annual general meeting 周年大会 <"g ^V
annual growth rate 年增率;每年增长率 ^$7Lmd.qI
annual long-term supplement 长期个案每年补助金 -4&SYCw
annual pensionable emolument 可供计算退休金的年薪 p<2A4="&
annual report 年报 =~i~SG/f
Annual Report on the Consumer Price Index 《消费物价指数年报》 z;_fO>u:
annual return 周年报表;周年申报表;每年报税表格 MW^,l=kqW)
Annual Return Rules 《周年报表规则》 ]iyJ>fC
annual review of consumer prices 每年消费物价回顾 e.<$G'
annual roll-forward basis 逐年延展方式 cbo
ue
LEt
annual salary 年薪 ix<sorR H
annual statement 年度报表;年度决算表 S(c ,Sinc
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 5m`@ 4%)zp
annuitant 年金受益人 X/_e#H0
annuity 年金 _Kp{b"G
annuity contract 年金合约 G.3qg%
annuity on human life 人寿年金 ^;b$`*M1
antecedent debt 先前的债项 DA_[pR
ante-dated cheque 倒填日期支票 $W
46!U3
anticipated expenditure 预期开支 Y7yh0r_
anticipated net profit 预期纯利 U}55;4^LX
anticipated revenue 预期收入 aD aQ7i
anti-inflation measure 反通货膨胀措施 G] -$fz
anti-inflationary stance 反通货膨胀立场 /Ot=GhN]
apparent deficit 表面赤字 MZGN,[~)6
apparent financial solvency 表面偿债能力 pv.0!a/M
apparent partner 表面合伙人 z:hY{/-
application for personal assessment 个人入息课税申请书 J
00%,Ju_
application of fund 资金应用 =rV*iLy
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 6OJ`R.DM`
appointed actuary 委任精算师 =y; tOdj
appointed auditor 委任核数师;委任审计师 T [
`t?,
appointed trustee 委任的受托人 d~](S<k
appointer 委任人 A#gmKS<J/7
apportioned pro rata 按比例分摊 4+t9"SD
apportionment 分配;分摊 uFM]4v3
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {%$eq{~m
apportionment formula 分摊方程式 w`
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apportionment of estate duty 遗产税的分摊 N#-P}\Q9
appraisal 估价;评估 n{dl-P
appreciable growth 可观增长 [-X=lJ:+h
appreciable impact 显着影响 A7*<,]qT
appreciable increase 可观增长 _cqBp7
appreciation 增值;升值 iV!o)WvG,F
appreciation against other currencies 相对其他货币升值 [:x^ffs
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 sT"U}
appreciation tax 增值税 Fi+v:L|
appropriation 拨款;拨用;拨付 ?
\dY!
appropriation account 拨款帐目 +$KUy>
Appropriation Bill 拨款法案 opQ%!["N
appropriation-in-aid system 补助拨款办法 HtUFl
approved assets 核准资产 w /$4
Rv+S
approved basket stock 认可一篮子证券 @B;2z_Y!l
approved budget 核准预算 =.9L/74@
approved charitable donation 认可慈善捐款 B w1ir
approved charitable institution 认可慈善机构 SomA`y+ERn
approved currency 核准货币;认可货币 ^YddVp
approved estimates 核准预算 -s`/5kD
approved estimates of expenditure 核准开支预算 *ip2|2G$
approved overseas insurer 核准海外保险人 */iD68r|-
approved overseas trust company 核准海外信托公司 *f8;#.
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approved pooled investment fund 核准汇集投资基金 D[2I_3[wp
approved provident fund scheme 认可公积金计划 1ID0'j$
approved provision 核准拨款 $;1#gq%
approved redeemable share 核准可赎回股份 o}&TFhT
approved regional stock 认可地区性证券 /; ;_l2 t
approved retirement scheme 认可退休金计划 {_0m0
8
approved subordinated loan 核准附属贷款 ^nu~q+:+#
arbitrage 套戥;套汇;套利 xc.(-g[
arbitrageur 套戥者;套汇者 Hi$J@xU
arbitrary amount 临时款项 D9
~jMcX
arrangement 措施;安排;协定 L~_3BX
arrears 欠款 6-U+<[,x
arrears of pay 欠付薪酬 iUl5yq
arrears of revenue 逾期未收税款;逾期未收的帐项 8RJXY:%
articles of association 组织章程;组织细则;组织章程细则 $2Y'[Dto\
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 aqq7u5O1r
ascertainment of profit 确定利润
3n;UXYJ%
"Asia Clear" “亚洲结算系统”