allotment 分配;配股 zDOKShG
allotment notice 股份配售通知;配股通知 A
vJ,SQt
allotment of shares 股份分配 hc
Cp,b
allowable 可获宽免;免税的 ]88];?KS}
allowable business loss 可扣除的营业亏损 VaO
Nd0Z I
allowable expenses 可扣税的支出 A=5epsB
allowance 免税额;津贴;备抵;准备金 t~7V{ xk
allowance for debts 债项的免税额 H6TD@kL9Wr
allowance for depreciation by wear and tear 耗损折旧免税额
W-~n|PX8+
allowance for funeral expenses 殡殓费的免税额 ?DV5y|}pj
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Ucw yxXI
allowance for repairs and outgoings 修葺及支出方面的免税额 FqFapRX66Z
allowance to debtor 给债务人的津贴 XMN:]!1J
alteration of capital 资本更改 #uCB)n&.
alternate trustee 候补受托人 '])2k@o@
amalgamation 合并 E ]9\R
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2.e
vx
ambit of charges 征税范围;收费范围 Mj=$y?d ]
amended valuation 经修订的估值 qO1tj'U<
American Commodities Exchange 美国商品交易所 0
C%W&;r0
American Express Bank Limited 美国运通银行 u+t$l^S
American Stock Exchange 美国证券交易所 a,t``'c;
amortization 摊销 B@YyQ'
amount due from banks 存放银行同业的款项 K4Dp:2/K%
amount due from banks abroad 存放海外银行同业的款项 R<ND=[}s
amount due from holding companies 控股公司欠款 $
<8~k^
amount due from local banks 存放本港银行同业的款项 z&8un%Jt
amount due to banks 银行同业的存款 Q^Ql\
amount due to banks abroad 海外银行同业的存款 [4&#*@
amount due to holding companies 控股公司存款 "6ECgyD+E!
amount due to local banks 本港银行同业的存款 *u6Y8IL1
amount due to outport banks 外埠银行同业的存款 ,Tagj`@bHc
amount for note issue 发行纸币的款额 "t=hzn"~%
amount of bond 担保契据的款额 pv!oz2w1
amount of consideration 代价款额 HmmS(fU
amount of contribution 供款数额 d5 Edu44
amount of indebtedness 负债款额 7xo4-fIuT
amount of principal of the loan 贷款本金额 Ty(@+M~-
amount of rates chargeable 应征差饷数额 BKa-
k!
amount of share capital 股本额 S8Fmy1#
amount of sums assured 承保款额 2aA`f7
amount of variation 变动幅度 |C%Pjl^YkV
amount of vote 拨款数额 ?'
]h%'Q
amount payable 应付款额 1k%k`[VC
amount receivable 应收款额 eas:6Q)
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 LK9g0_
analysis 分析 Z=5qX2fy1*
ancillary risk 附属风险 J<gJc*Q
annual account 周年帐目;周年帐目报表;年度决算;年结 ppIbjt6r
annual accounting date 年结日期 A=zPLq{Sb
annual allowance 每年免税额;年积金;年度津贴;年津 >kZ57,
annual balance 年度余额 U).*q?.z
annual disposable income 每年可动用收入 3VnQnd E
annual estimates 周年预算 cXMhq<GkAA
annual fee 年费 1_'? JfY-
annual general meeting 周年大会 RR;AJ8wd
annual growth rate 年增率;每年增长率 DciwQcG
annual long-term supplement 长期个案每年补助金 (UCK;k
annual pensionable emolument 可供计算退休金的年薪 |wE3UWsy
annual report 年报 -
m=
8&B
Annual Report on the Consumer Price Index 《消费物价指数年报》 cV{%^0?D
annual return 周年报表;周年申报表;每年报税表格 AGP("U'u
Annual Return Rules 《周年报表规则》 ^>y@4q B
annual review of consumer prices 每年消费物价回顾 'V+dBt3
annual roll-forward basis 逐年延展方式 wu9=N
^x
annual salary 年薪 &5{xXWJK
annual statement 年度报表;年度决算表 )&{K~i ;:
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 >evS}O6
annuitant 年金受益人 ,5Pl\keY
annuity 年金 nn b8Gcr
annuity contract 年金合约 6&Juv
annuity on human life 人寿年金 { x0 t
antecedent debt 先前的债项 gnp~OVDqfL
ante-dated cheque 倒填日期支票 [[~w0G~1
anticipated expenditure 预期开支 tGdf/aTjy
anticipated net profit 预期纯利 39F
Of
anticipated revenue 预期收入 gk BdR +
anti-inflation measure 反通货膨胀措施 l=N2lHU
anti-inflationary stance 反通货膨胀立场 ZR v"h/~
apparent deficit 表面赤字 Rv,JU6>i
apparent financial solvency 表面偿债能力 x.0p%O=`
apparent partner 表面合伙人 \AUI|M;'
application for personal assessment 个人入息课税申请书 p Rdk>Ph
application of fund 资金应用 P #F=c34u
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 L\{IljA
appointed actuary 委任精算师 @4(k(
appointed auditor 委任核数师;委任审计师 ;Yfv!\^ |
appointed trustee 委任的受托人 C9DJO:f.2y
appointer 委任人 $GQ`clj<
apportioned pro rata 按比例分摊 F;lI+^}}
apportionment 分配;分摊 R`";Z$~{
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]9=h%5Ji>
apportionment formula 分摊方程式 Ll4bdz,
apportionment of estate duty 遗产税的分摊 ']-@?sD$
appraisal 估价;评估 &0TVi
appreciable growth 可观增长 F["wDO
appreciable impact 显着影响 J?JeU/:+
appreciable increase 可观增长 q{
2I_[p
appreciation 增值;升值 H+}"q$
appreciation against other currencies 相对其他货币升值 0qjXQs}
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 K'iIJA*Sn
appreciation tax 增值税 /:6Wzj
appropriation 拨款;拨用;拨付 1QZ&Mj^^
appropriation account 拨款帐目 XS0xLt=
Appropriation Bill 拨款法案 ]u-]'P
appropriation-in-aid system 补助拨款办法 22<0DhJ
approved assets 核准资产 ]W0EVf=,k
approved basket stock 认可一篮子证券 0c.s
-
approved budget 核准预算 < _$%@4 L
approved charitable donation 认可慈善捐款 _ 7PMmW@
approved charitable institution 认可慈善机构 <D&)OxEn\
approved currency 核准货币;认可货币 YI-O{U
approved estimates 核准预算 TvNY:m6.%
approved estimates of expenditure 核准开支预算 =K&\E2kA4
approved overseas insurer 核准海外保险人 RO0>I8c1c
approved overseas trust company 核准海外信托公司 e}@)z3Q<l
approved pooled investment fund 核准汇集投资基金 ]Q
"p\@\!
approved provident fund scheme 认可公积金计划 xR"M*%{@0
approved provision 核准拨款 [>#*B9
approved redeemable share 核准可赎回股份 ri C[lB
approved regional stock 认可地区性证券 hqk}akXt
approved retirement scheme 认可退休金计划 }pkj:NT
approved subordinated loan 核准附属贷款 )5%C3/Dl!
arbitrage 套戥;套汇;套利 ]J9cVp
arbitrageur 套戥者;套汇者 zJM S=r
arbitrary amount 临时款项 FLoNE>q
arrangement 措施;安排;协定 Gc.P,K/hr
arrears 欠款 j`
E +qk
arrears of pay 欠付薪酬 Mfk2mIy
arrears of revenue 逾期未收税款;逾期未收的帐项 e&MC|US=\
articles of association 组织章程;组织细则;组织章程细则 _8}QlT
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 9p 4"r^
ascertainment of profit 确定利润 Nf3.\eR
"Asia Clear" “亚洲结算系统”