allotment 分配;配股 b?-Ep?G'\
allotment notice 股份配售通知;配股通知 g_Wf3o857J
allotment of shares 股份分配 S/CT;M@W
allowable 可获宽免;免税的 oXG,8NOdC
allowable business loss 可扣除的营业亏损 *V(TNLIh;
allowable expenses 可扣税的支出 '`^<*;w
allowance 免税额;津贴;备抵;准备金 *h
Ph01
allowance for debts 债项的免税额 ye1
kI~LO(
allowance for depreciation by wear and tear 耗损折旧免税额 CK1Xdyf_S
allowance for funeral expenses 殡殓费的免税额 x0wy3+GZc
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 b'`8$;MII
allowance for repairs and outgoings 修葺及支出方面的免税额 -fu=RR
allowance to debtor 给债务人的津贴 }0c
alteration of capital 资本更改 zm rQ7(y
alternate trustee 候补受托人 =BpX;n<
amalgamation 合并 4J*%$Vxv
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )
'x4#5]
ambit of charges 征税范围;收费范围 ^ +cf
amended valuation 经修订的估值 {,p<!Jq~G
American Commodities Exchange 美国商品交易所 {q%&
~
American Express Bank Limited 美国运通银行 H)1< ;{:
American Stock Exchange 美国证券交易所 UX=JWb_uGm
amortization 摊销 HgY"nrogt$
amount due from banks 存放银行同业的款项 )|f!}( p
amount due from banks abroad 存放海外银行同业的款项
| Euf:yWY
amount due from holding companies 控股公司欠款 zRsG
$)B
amount due from local banks 存放本港银行同业的款项 )}\T~#Q]y
amount due to banks 银行同业的存款 rJK3;d? E
amount due to banks abroad 海外银行同业的存款 RS@*/.]o
amount due to holding companies 控股公司存款 uN V(r"
amount due to local banks 本港银行同业的存款 \:C@L&3[
amount due to outport banks 外埠银行同业的存款 ZiodJ"r
amount for note issue 发行纸币的款额 jE_a
++
amount of bond 担保契据的款额 |)QE+|?P
amount of consideration 代价款额 ,6?L.L
amount of contribution 供款数额 +9>t;
Ty
amount of indebtedness 负债款额 *b9=&:pU(
amount of principal of the loan 贷款本金额 R+IT)2
amount of rates chargeable 应征差饷数额 - xtj:UO
amount of share capital 股本额 g!5`R`7
amount of sums assured 承保款额 4'bup h1(
amount of variation 变动幅度 a%DnRkRr
amount of vote 拨款数额 lCg'K(|"
amount payable 应付款额 ?cf9q@eAH
amount receivable 应收款额 ^yiRrcOo
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 hb7H- Z2
analysis 分析 O#fGHI<43[
ancillary risk 附属风险 "#^11 o8
annual account 周年帐目;周年帐目报表;年度决算;年结 # (B <n
annual accounting date 年结日期 CGvU{n,"
annual allowance 每年免税额;年积金;年度津贴;年津 ~=i9]
%g?
annual balance 年度余额 5
rkIK
annual disposable income 每年可动用收入 ?)k;.<6
annual estimates 周年预算 LDHuf<`
annual fee 年费 FS30RP3
`/
annual general meeting 周年大会 -L(F:
annual growth rate 年增率;每年增长率 WjtmV2b<7
annual long-term supplement 长期个案每年补助金
Lh0Pvq0C
annual pensionable emolument 可供计算退休金的年薪 *j RNpB{)z
annual report 年报 %JmSCjt`G
Annual Report on the Consumer Price Index 《消费物价指数年报》 yhg^1l|t,
annual return 周年报表;周年申报表;每年报税表格 Jj}+tQf
Annual Return Rules 《周年报表规则》 N=lFf+
annual review of consumer prices 每年消费物价回顾 x\!Q[
annual roll-forward basis 逐年延展方式 -kT *gIJ}
annual salary 年薪 `WSm/4
m
annual statement 年度报表;年度决算表 .4pWyqU)!
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 9m MPkgc
annuitant 年金受益人 i/`N~r
annuity 年金 V9qA
.NV2
annuity contract 年金合约 ^6`"f
annuity on human life 人寿年金 v<N7o8
antecedent debt 先前的债项 pme5frM|
ante-dated cheque 倒填日期支票 +G*2f
V>
anticipated expenditure 预期开支 =m6;]16D
anticipated net profit 预期纯利 >QV=q`I
anticipated revenue 预期收入
+T02AS
anti-inflation measure 反通货膨胀措施 >AI65g
anti-inflationary stance 反通货膨胀立场 2bwf(
apparent deficit 表面赤字 +m kub}<a
apparent financial solvency 表面偿债能力 Svj%O(
apparent partner 表面合伙人 Z}6
application for personal assessment 个人入息课税申请书 CEjMHP$=
application of fund 资金应用 FB3C'!'<)
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 S,,,D+4
appointed actuary 委任精算师 ," ~ew ,
appointed auditor 委任核数师;委任审计师 G$&SlJZEk
appointed trustee 委任的受托人 9
T#d.c24
appointer 委任人 )OxcJPo
apportioned pro rata 按比例分摊 t=\y|Idc
apportionment 分配;分摊 VuZd
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9`eu&n@Z
apportionment formula 分摊方程式 dq[X:3i
apportionment of estate duty 遗产税的分摊 ib8@U}Vn1
appraisal 估价;评估 5> M6lwS
appreciable growth 可观增长 ;(AVZxCM
appreciable impact 显着影响 U{Xg#UN
appreciable increase 可观增长 mb_*FJB-_
appreciation 增值;升值 }cuU5WQ?%
appreciation against other currencies 相对其他货币升值 53X H|Ap
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 jt5en;AA[
appreciation tax 增值税 ikd~ k>F
appropriation 拨款;拨用;拨付 |c,,*^
appropriation account 拨款帐目 #wn`choT'
Appropriation Bill 拨款法案 Q^=drNV
appropriation-in-aid system 补助拨款办法 CqGi
2<2
approved assets 核准资产 GqB]^snh
approved basket stock 认可一篮子证券 V4kt&61
approved budget 核准预算 2Ur9*#~kGp
approved charitable donation 认可慈善捐款 Fy_D[g
approved charitable institution 认可慈善机构 co^kP##Y
approved currency 核准货币;认可货币 R>1
approved estimates 核准预算 8wJfGY
approved estimates of expenditure 核准开支预算 C{7
j<O
approved overseas insurer 核准海外保险人 QEo
i9@3
approved overseas trust company 核准海外信托公司 U'8+YAgc
approved pooled investment fund 核准汇集投资基金 HX\^ecZ#E
approved provident fund scheme 认可公积金计划 P:,@2el
approved provision 核准拨款 ;Gf,$dbWn
approved redeemable share 核准可赎回股份 znm3b8ns
approved regional stock 认可地区性证券 fHK`u'
approved retirement scheme 认可退休金计划 =y)e&bj
approved subordinated loan 核准附属贷款 Hg<d%7.
arbitrage 套戥;套汇;套利 >p"ytRu^
arbitrageur 套戥者;套汇者 l!z)gto
arbitrary amount 临时款项 aYc*v5QN3
arrangement 措施;安排;协定 JRfG]u6GU
arrears 欠款 );X&J:-l+
arrears of pay 欠付薪酬 ro:B[XE
arrears of revenue 逾期未收税款;逾期未收的帐项 S+aXlb
articles of association 组织章程;组织细则;组织章程细则 op!8\rM<e
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 t.0F
ascertainment of profit 确定利润 l0hcNEj{W
"Asia Clear" “亚洲结算系统”