allotment 分配;配股 J
tYnBg?[E
allotment notice 股份配售通知;配股通知 \i`/k(
allotment of shares 股份分配 @xO<~
allowable 可获宽免;免税的
93o}vy->
allowable business loss 可扣除的营业亏损 eT}c_h)
allowable expenses 可扣税的支出 HlI*an
allowance 免税额;津贴;备抵;准备金 5^f>L2
allowance for debts 债项的免税额 v>7=T8
allowance for depreciation by wear and tear 耗损折旧免税额 G.T}^xHmL
allowance for funeral expenses 殡殓费的免税额 aQinR
"o
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 QabF(}61
allowance for repairs and outgoings 修葺及支出方面的免税额 @Cw<wrem
allowance to debtor 给债务人的津贴 p1G!-\l
alteration of capital 资本更改 AbLOq@lrK
alternate trustee 候补受托人 dk{yx(Ty
amalgamation 合并 uv9cOd
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &*MwKr<y
ambit of charges 征税范围;收费范围 Ej6vGC.,
amended valuation 经修订的估值 mQJRq??P
American Commodities Exchange 美国商品交易所 wm8(Ju
American Express Bank Limited 美国运通银行 M
K~viSgi
American Stock Exchange 美国证券交易所 E(TL+o
amortization 摊销 WI}P(!h\J
amount due from banks 存放银行同业的款项 _?O'6
5
amount due from banks abroad 存放海外银行同业的款项 }v@w(*)h:
amount due from holding companies 控股公司欠款 7M^!t X
amount due from local banks 存放本港银行同业的款项 mNcTO0p&
amount due to banks 银行同业的存款 v0=^Hym
amount due to banks abroad 海外银行同业的存款 uF@Q8 7G
amount due to holding companies 控股公司存款 I.q nA
amount due to local banks 本港银行同业的存款 3{]i| 1&j
amount due to outport banks 外埠银行同业的存款 mv<z%y
?Oj
amount for note issue 发行纸币的款额 8BLtTpu
amount of bond 担保契据的款额 qrm~=yU%
amount of consideration 代价款额 F!'b_gmz
amount of contribution 供款数额 p0'A\@|
amount of indebtedness 负债款额 SaQ_%-p
amount of principal of the loan 贷款本金额 ]}KmT"vA
amount of rates chargeable 应征差饷数额 rJ9a@n,
amount of share capital 股本额 dO rgqz`e
amount of sums assured 承保款额 SvDVxK
amount of variation 变动幅度 )Q6R6xW
amount of vote 拨款数额 'S@C,x%2,
amount payable 应付款额 >9Ub=tZm
amount receivable 应收款额 ldi'@^
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (ioi !p
analysis 分析 tC-(GDGy5
ancillary risk 附属风险 J/R=O>
annual account 周年帐目;周年帐目报表;年度决算;年结 duT2:~H2
annual accounting date 年结日期 N`8?bU7a}"
annual allowance 每年免税额;年积金;年度津贴;年津 6D3fk
vcZ
annual balance 年度余额 ~A [ Ju%R
annual disposable income 每年可动用收入 F~{yqY5]n
annual estimates 周年预算 l)=Rj`M
annual fee 年费 QfT&y &
annual general meeting 周年大会 T4o}5sq}S
annual growth rate 年增率;每年增长率 :eei<cn2
annual long-term supplement 长期个案每年补助金 sT'wps 2
annual pensionable emolument 可供计算退休金的年薪 _%z)Y=Q
annual report 年报 ?<xGO@b
.
Annual Report on the Consumer Price Index 《消费物价指数年报》 D|`[ [
annual return 周年报表;周年申报表;每年报税表格 ,MuLu,$/
Annual Return Rules 《周年报表规则》 u|O5ZV-cd
annual review of consumer prices 每年消费物价回顾 )k <ON~x
annual roll-forward basis 逐年延展方式 >Y)jt*vQ
annual salary 年薪 { S4?L8
annual statement 年度报表;年度决算表 "%-HZw%X
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 `m@ 06Q
annuitant 年金受益人 w*$nG$
annuity 年金 {u3^#k
F
annuity contract 年金合约 'zi5ihiT
annuity on human life 人寿年金 x_bS-B)%Y:
antecedent debt 先前的债项 2syKYHV
ante-dated cheque 倒填日期支票 ) dwPD
anticipated expenditure 预期开支 6&$z!60
anticipated net profit 预期纯利 2O`uzT$
anticipated revenue 预期收入 YeYF
Pi#
anti-inflation measure 反通货膨胀措施 ZMy7z|
anti-inflationary stance 反通货膨胀立场 Wi
hQ
j
apparent deficit 表面赤字 +%$!sp?
apparent financial solvency 表面偿债能力 H_vOZ0
apparent partner 表面合伙人 ?f CLiK
application for personal assessment 个人入息课税申请书 {cq; SH
application of fund 资金应用 s|%mGt &L
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 }g5h"N\$o
appointed actuary 委任精算师 lmQ!q>N
appointed auditor 委任核数师;委任审计师 <;phc~0+
appointed trustee 委任的受托人 }bAd@a9>3
appointer 委任人 n M,m#"AI
apportioned pro rata 按比例分摊 2
os&d|
apportionment 分配;分摊 r >u0Y
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 OZQhT)nS]
apportionment formula 分摊方程式 kHm1aE<
apportionment of estate duty 遗产税的分摊 86vk"
appraisal 估价;评估 9%>H}7=
appreciable growth 可观增长 v3Te+oLg
appreciable impact 显着影响 u}qfwVX Z
appreciable increase 可观增长 3yZtyXRPn
appreciation 增值;升值 %:YON,1b=7
appreciation against other currencies 相对其他货币升值 LN" bGe
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3)EslBA7i
appreciation tax 增值税 AL&}WbUC
appropriation 拨款;拨用;拨付 Ep.,2H
appropriation account 拨款帐目 2JUX29rER
Appropriation Bill 拨款法案 -r/# 20Y
appropriation-in-aid system 补助拨款办法 fn&gM\<-+(
approved assets 核准资产 zPH1{|H+l
approved basket stock 认可一篮子证券 toX4kmC
approved budget 核准预算 *{)[:;
approved charitable donation 认可慈善捐款 B`T|M$Ug
approved charitable institution 认可慈善机构 f/eT4y
approved currency 核准货币;认可货币 t \Fc <
approved estimates 核准预算 05=O5
<l
approved estimates of expenditure 核准开支预算 Xi4!7IOmo
approved overseas insurer 核准海外保险人 "n7rbh3VW
approved overseas trust company 核准海外信托公司 bxqXFy/I
approved pooled investment fund 核准汇集投资基金 STVJu![
approved provident fund scheme 认可公积金计划 D7 [n^WtL
approved provision 核准拨款 43A6B
approved redeemable share 核准可赎回股份 NA]7qb%%<
approved regional stock 认可地区性证券 |t4k&Dkx`
approved retirement scheme 认可退休金计划 xQk]a1
approved subordinated loan 核准附属贷款 [WRs1$5
arbitrage 套戥;套汇;套利 nyw, Fu
arbitrageur 套戥者;套汇者 \#m;L/D
arbitrary amount 临时款项 agM.-MK
arrangement 措施;安排;协定 `$nMTx]Y
arrears 欠款 i"F'n0*L
arrears of pay 欠付薪酬 |pqLwnOu
arrears of revenue 逾期未收税款;逾期未收的帐项 e ! 6SJ7xC
articles of association 组织章程;组织细则;组织章程细则 \-#~)LB
]M
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ?0DCjh8We
ascertainment of profit 确定利润 G|4 v
nIS
"Asia Clear" “亚洲结算系统”