allotment 分配;配股 tF:'Y ~3 p
allotment notice 股份配售通知;配股通知 nT7{`aaQl
allotment of shares 股份分配 _`RzPIS^
allowable 可获宽免;免税的 }m '= _
u
allowable business loss 可扣除的营业亏损 4a'O#;ho
allowable expenses 可扣税的支出 si`{>e~`6P
allowance 免税额;津贴;备抵;准备金 /WIO@c
allowance for debts 债项的免税额 JtB"Dh
allowance for depreciation by wear and tear 耗损折旧免税额 >y
P`8Oq[
allowance for funeral expenses 殡殓费的免税额 Cjvgf.>$
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Y# <38+Gd
allowance for repairs and outgoings 修葺及支出方面的免税额 >&uG1q0p.
allowance to debtor 给债务人的津贴 /cmnX'z
alteration of capital 资本更改 L|sWSrqd
alternate trustee 候补受托人 'Na \9b(
amalgamation 合并 &uLxAw
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6Mpbm
fr
ambit of charges 征税范围;收费范围 sU7>q}!
amended valuation 经修订的估值 [,GXA)j
American Commodities Exchange 美国商品交易所 :V)W?~Z7B
American Express Bank Limited 美国运通银行 #3uBq(-Z
American Stock Exchange 美国证券交易所 Z=;+)
#,
amortization 摊销 iU)-YFO
amount due from banks 存放银行同业的款项 d<*4)MRN
amount due from banks abroad 存放海外银行同业的款项 "|1MJuY_6
amount due from holding companies 控股公司欠款 WA);Z=
amount due from local banks 存放本港银行同业的款项 ~cE; k@
amount due to banks 银行同业的存款 pB
@l+
n^
amount due to banks abroad 海外银行同业的存款 ]mU,y$IQ
amount due to holding companies 控股公司存款 `
eB-C//
amount due to local banks 本港银行同业的存款 A<6V$e$:2
amount due to outport banks 外埠银行同业的存款 C:tA|<b|
amount for note issue 发行纸币的款额 >M` swEj
amount of bond 担保契据的款额 \L#BAB6z
amount of consideration 代价款额 1'|6IR1'
amount of contribution 供款数额 +mBJvrI
amount of indebtedness 负债款额 +MQvq\%tG
amount of principal of the loan 贷款本金额 Q]*YIb~D
amount of rates chargeable 应征差饷数额 (wJtEoB9^
amount of share capital 股本额 !g? ~<`
amount of sums assured 承保款额 gbc^Lb
amount of variation 变动幅度 r#{r]q_E*
amount of vote 拨款数额 $s2-O!P?
amount payable 应付款额 rT`D@
I
amount receivable 应收款额 {Y5h*BD>
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 B3I\=
analysis 分析 Z2chv,SqCJ
ancillary risk 附属风险 )k&pp^q\
annual account 周年帐目;周年帐目报表;年度决算;年结 C9-9cdW
H
annual accounting date 年结日期 vOYcS$,^X%
annual allowance 每年免税额;年积金;年度津贴;年津 CvpqQ7&k7
annual balance 年度余额 -X#J<u T/
annual disposable income 每年可动用收入 inBd.%Yr
annual estimates 周年预算 ~L(_q
]
annual fee 年费
*$(=I6b
annual general meeting 周年大会 Q^Ln`zMe
annual growth rate 年增率;每年增长率 A!v-[AI[
annual long-term supplement 长期个案每年补助金 hp(n;(OR
annual pensionable emolument 可供计算退休金的年薪 FV/xp}nz
annual report 年报 d9/E^)TT
Annual Report on the Consumer Price Index 《消费物价指数年报》 BfOG e!Si
annual return 周年报表;周年申报表;每年报税表格 (.,E6H|zI
Annual Return Rules 《周年报表规则》 h3;Ij '
annual review of consumer prices 每年消费物价回顾 6RZ[X[R[}
annual roll-forward basis 逐年延展方式 ~H0~5v F
annual salary 年薪 +DKrX
annual statement 年度报表;年度决算表 ,8uu,,c
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 PiB)pUYj
annuitant 年金受益人 tC+9W1o
annuity 年金 @"9y\1u
annuity contract 年金合约 bcpH|}[F)
annuity on human life 人寿年金 tYfhKJzGC
antecedent debt 先前的债项 Y=G *[G#
ante-dated cheque 倒填日期支票 i:#R
U^R
anticipated expenditure 预期开支 Cu({%Gy+
anticipated net profit 预期纯利 !W:QLOe6F
anticipated revenue 预期收入 =nnS X-x
anti-inflation measure 反通货膨胀措施 $2BRi@
anti-inflationary stance 反通货膨胀立场 Y,D\_il_
apparent deficit 表面赤字 #},]`"n\
apparent financial solvency 表面偿债能力 pb%#`2"
apparent partner 表面合伙人 ,|I\{J #C
application for personal assessment 个人入息课税申请书 ,WOF)
application of fund 资金应用 HqgTu`
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 P7\(D`
appointed actuary 委任精算师 p)ZlQ.d#Y
appointed auditor 委任核数师;委任审计师 1jmhh!,
appointed trustee 委任的受托人 "EpE!jh
appointer 委任人 v85&s
apportioned pro rata 按比例分摊 VhSKtD1
apportionment 分配;分摊 K=sQ_j.&Z
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1,PFz
apportionment formula 分摊方程式 BHj]w*Ov
apportionment of estate duty 遗产税的分摊 ~Y)Au?d(a
appraisal 估价;评估 RqHxKj
appreciable growth 可观增长 ! #
tRl
appreciable impact 显着影响 ,h/0:?R
KW
appreciable increase 可观增长 Cw{#(xX
appreciation 增值;升值 wX 41R]pF
appreciation against other currencies 相对其他货币升值 0'97af
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 k9 *0xukJ
appreciation tax 增值税 KvilGh10
appropriation 拨款;拨用;拨付 EZP2Bb5g
appropriation account 拨款帐目 QHs=Zh;"
Appropriation Bill 拨款法案 Rl5}W\&
appropriation-in-aid system 补助拨款办法 hQGZrZK#
approved assets 核准资产 n]Dq
approved basket stock 认可一篮子证券 1rPeh{SZ
approved budget 核准预算 LR)is
approved charitable donation 认可慈善捐款 bf;IJ|v^
approved charitable institution 认可慈善机构 =r0!-[XCa
approved currency 核准货币;认可货币 |P?
8<8p
approved estimates 核准预算 r.ajw&J2
approved estimates of expenditure 核准开支预算 U}A+jJ
approved overseas insurer 核准海外保险人 cjN4U [
approved overseas trust company 核准海外信托公司 3C,e>zE}
approved pooled investment fund 核准汇集投资基金 F$ h/k^
approved provident fund scheme 认可公积金计划
jMp{
approved provision 核准拨款
l3g6y9;
approved redeemable share 核准可赎回股份 .j&jf^a5
approved regional stock 认可地区性证券 [ z$J
approved retirement scheme 认可退休金计划 iBUf1v
approved subordinated loan 核准附属贷款 mOX I"q]p
arbitrage 套戥;套汇;套利 e9
B,
arbitrageur 套戥者;套汇者 -nk
%He
arbitrary amount 临时款项 /asyj="N7
arrangement 措施;安排;协定 3F.O0Vz
arrears 欠款 >a4Bfnf"eI
arrears of pay 欠付薪酬 },Z-w_H
arrears of revenue 逾期未收税款;逾期未收的帐项 5R ec}H
articles of association 组织章程;组织细则;组织章程细则 |x5w;=
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ]ipVN
ascertainment of profit 确定利润 [\.>BK
"Asia Clear" “亚洲结算系统”