allotment 分配;配股 <B`=oO%o
allotment notice 股份配售通知;配股通知 !'[sV^ds
allotment of shares 股份分配 }%jb/@~
allowable 可获宽免;免税的 B2,!
0Re
allowable business loss 可扣除的营业亏损 y'zEaL&SI@
allowable expenses 可扣税的支出 %{Ls$Y)
allowance 免税额;津贴;备抵;准备金 Ak9W8Z}
allowance for debts 债项的免税额 <`N\FM^vo
allowance for depreciation by wear and tear 耗损折旧免税额 s*!2oj
allowance for funeral expenses 殡殓费的免税额 #
=322bnO
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 \|T0@V
allowance for repairs and outgoings 修葺及支出方面的免税额 [M;P
:@
allowance to debtor 给债务人的津贴 VKs$J)6
alteration of capital 资本更改 /Fv
1Z=:r
alternate trustee 候补受托人 #2WBYScW0
amalgamation 合并 >c1mwZS;
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 vG
ambit of charges 征税范围;收费范围 hyTi':
amended valuation 经修订的估值 gVI*`$
American Commodities Exchange 美国商品交易所 Ri-I+7(n!
American Express Bank Limited 美国运通银行 <4!w2vxG
American Stock Exchange 美国证券交易所 dj]sr!q+
amortization 摊销 \Xkx`C
amount due from banks 存放银行同业的款项 '+}hVfN
amount due from banks abroad 存放海外银行同业的款项 Kt^PL&A2
amount due from holding companies 控股公司欠款 E? FPxs
amount due from local banks 存放本港银行同业的款项 .:lzT"QXI
amount due to banks 银行同业的存款 gB0)ec 0
amount due to banks abroad 海外银行同业的存款 g
^]Q*EBa
amount due to holding companies 控股公司存款 (Bmjz*%M
amount due to local banks 本港银行同业的存款 %d?%^)
u,
amount due to outport banks 外埠银行同业的存款 C'=C^X%
amount for note issue 发行纸币的款额 h{h=',o1
amount of bond 担保契据的款额 4bJ3uIP#
amount of consideration 代价款额 !
4s$93
amount of contribution 供款数额 Dv hK0L*Qr
amount of indebtedness 负债款额 z.jGVF4
amount of principal of the loan 贷款本金额 xw=B4u'z
amount of rates chargeable 应征差饷数额 @L~y%#
amount of share capital 股本额 95H`-A
amount of sums assured 承保款额 |YlUt~H>
amount of variation 变动幅度 >"Hj=?
amount of vote 拨款数额 DL~LSh
amount payable 应付款额 n@%'Nbc>b
amount receivable 应收款额 / _cOg? o
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 tRXM8't
analysis 分析 =W4cWG?+
ancillary risk 附属风险 a;h:o>Do5
annual account 周年帐目;周年帐目报表;年度决算;年结 lRO8}XSI
annual accounting date 年结日期 w6cPd'
annual allowance 每年免税额;年积金;年度津贴;年津 qt1#P
annual balance 年度余额 vw(};)8
annual disposable income 每年可动用收入 leD?yyjw7
annual estimates 周年预算 IBuuZ.=j2h
annual fee 年费 T2Vj&EA@
annual general meeting 周年大会 Z>D7C?v:(
annual growth rate 年增率;每年增长率 G_o/ lIz"
annual long-term supplement 长期个案每年补助金 G's/Q-'[\
annual pensionable emolument 可供计算退休金的年薪 MDB}G
'
annual report 年报 cfj6I
Annual Report on the Consumer Price Index 《消费物价指数年报》 l s_i)X
annual return 周年报表;周年申报表;每年报税表格 +g.WO5A
Annual Return Rules 《周年报表规则》 fe Q%L
annual review of consumer prices 每年消费物价回顾 Ny~;"n
annual roll-forward basis 逐年延展方式 KS|$_-7u
annual salary 年薪 ("TI~
annual statement 年度报表;年度决算表 '!Sj]+
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 HK-?<$Yc
annuitant 年金受益人 JZ<O-G+
annuity 年金 Tru`1/ 7I
annuity contract 年金合约 P_?1Rwm-45
annuity on human life 人寿年金 Q7SS<'(
antecedent debt 先前的债项 My[L3KTTp
ante-dated cheque 倒填日期支票 O-G@To3\
anticipated expenditure 预期开支 %
,X(GwX
anticipated net profit 预期纯利 'Wi*[
anticipated revenue 预期收入
AI)9E=D%
anti-inflation measure 反通货膨胀措施 eIEcj<f
anti-inflationary stance 反通货膨胀立场 U{R*WB b
apparent deficit 表面赤字 "90
}H0(+
apparent financial solvency 表面偿债能力 r>G$u
apparent partner 表面合伙人 OC[a?#R1
application for personal assessment 个人入息课税申请书 $DQ
-.WI
application of fund 资金应用 yrIT4y
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
wj?fr?
appointed actuary 委任精算师 tL3(( W"
appointed auditor 委任核数师;委任审计师 ;WzT"yW)T
appointed trustee 委任的受托人 T0SD|'
appointer 委任人 7<KRB\)b&
apportioned pro rata 按比例分摊 vw!i)JO8M
apportionment 分配;分摊 ~f@;.
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `"bm Hs7
apportionment formula 分摊方程式 XRz.R/
apportionment of estate duty 遗产税的分摊 }8FP5Z'Cf%
appraisal 估价;评估 `\qU.m0(j
appreciable growth 可观增长 7f(UbO@BD
appreciable impact 显着影响 ;m&f Vp
appreciable increase 可观增长 X%gJ,c(4
appreciation 增值;升值 EU\1EBT^
appreciation against other currencies 相对其他货币升值 IGp-`%9
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 JLeV@NO
appreciation tax 增值税 )GR^V=o7,Y
appropriation 拨款;拨用;拨付 p]>bN
appropriation account 拨款帐目 6^wiEnA
Appropriation Bill 拨款法案 9!R !H&
appropriation-in-aid system 补助拨款办法 9~4Kbmr>q
approved assets 核准资产 a $KM
q>
approved basket stock 认可一篮子证券 dXOjaS# ~
approved budget 核准预算 cAL&>T
approved charitable donation 认可慈善捐款 O a7
W&wi
approved charitable institution 认可慈善机构 -Rf|p(SJ,E
approved currency 核准货币;认可货币 ]]]7"a
approved estimates 核准预算 UIyOn` d "
approved estimates of expenditure 核准开支预算 zL_X?UmV
approved overseas insurer 核准海外保险人
wF&\@H
approved overseas trust company 核准海外信托公司 7N""w5
approved pooled investment fund 核准汇集投资基金 aTPpE9Pa&
approved provident fund scheme 认可公积金计划 ;ndg,05_
approved provision 核准拨款 ^L[Z+7|
approved redeemable share 核准可赎回股份 ?+TD2~rD(
approved regional stock 认可地区性证券 ";zl6g"
approved retirement scheme 认可退休金计划 {jv1hKTa
approved subordinated loan 核准附属贷款 jb*#!m.l
arbitrage 套戥;套汇;套利 kQ:2 @SOm
arbitrageur 套戥者;套汇者 |6uEf/*DX
arbitrary amount 临时款项 Jv7M[SJ#x
arrangement 措施;安排;协定 <fyv^e
arrears 欠款 g_}@/5?y
arrears of pay 欠付薪酬 (*2"dd
arrears of revenue 逾期未收税款;逾期未收的帐项 /wK7l-S
articles of association 组织章程;组织细则;组织章程细则 Llzowlf e
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 A7sej
ascertainment of profit 确定利润 ;or> Sh7
"Asia Clear" “亚洲结算系统”