allotment 分配;配股 &Plc
allotment notice 股份配售通知;配股通知 D0.7an6
allotment of shares 股份分配 MOJKz!%
allowable 可获宽免;免税的 HX7"w
allowable business loss 可扣除的营业亏损 +YI/(ko=
allowable expenses 可扣税的支出 ;mjk`6p
allowance 免税额;津贴;备抵;准备金 |zKFF?7#wE
allowance for debts 债项的免税额 \h!%U*!7{
allowance for depreciation by wear and tear 耗损折旧免税额 l*e*jA_>:7
allowance for funeral expenses 殡殓费的免税额 jL<:N
8
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 p?
>(y
allowance for repairs and outgoings 修葺及支出方面的免税额 @_J~zo
allowance to debtor 给债务人的津贴 -2{NI.-Xd
alteration of capital 资本更改 hV)D,oN3
alternate trustee 候补受托人 [h
{zT)[
amalgamation 合并 AU OL?st
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4%Z! *W*
ambit of charges 征税范围;收费范围 HcavA{H
amended valuation 经修订的估值 N>/!e787OU
American Commodities Exchange 美国商品交易所 ; {iX_%
American Express Bank Limited 美国运通银行 ^mv F%"g
American Stock Exchange 美国证券交易所 1I{vBeMj
amortization 摊销 *%=BcV+,
amount due from banks 存放银行同业的款项 X3-pj<JLY
amount due from banks abroad 存放海外银行同业的款项 *:{s|18Pj
amount due from holding companies 控股公司欠款 -Wd2FD^x
amount due from local banks 存放本港银行同业的款项 |A0BYzlVc
amount due to banks 银行同业的存款 "3(""0Q
amount due to banks abroad 海外银行同业的存款 iP]KV.e'/C
amount due to holding companies 控股公司存款 M ~zA
amount due to local banks 本港银行同业的存款 #^|y0:
amount due to outport banks 外埠银行同业的存款 K`{P/w
amount for note issue 发行纸币的款额 |-a5|3
amount of bond 担保契据的款额 u!hY
bCB
amount of consideration 代价款额 .!e):&(8
amount of contribution 供款数额 UyTsUkY
amount of indebtedness 负债款额
@tGju\E"o
amount of principal of the loan 贷款本金额 2FU+o\1%
amount of rates chargeable 应征差饷数额 #.L9/b(
amount of share capital 股本额 )S@e&a|
amount of sums assured 承保款额 #s>AiD
amount of variation 变动幅度 X6)%2TwO
amount of vote 拨款数额 Z}#'.y\ f
amount payable 应付款额 CT1@J-np
amount receivable 应收款额 >HNBTc=~t
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 xvw @'|
analysis 分析 `?f6~$1
ancillary risk 附属风险 h;cl+c|B
annual account 周年帐目;周年帐目报表;年度决算;年结 Q]$gw,H"6
annual accounting date 年结日期 @6h,#8#
annual allowance 每年免税额;年积金;年度津贴;年津 ndg1E;>
annual balance 年度余额 fGjYWw
annual disposable income 每年可动用收入 -
:cBVu-m
annual estimates 周年预算 cq+G 0F+H
annual fee 年费 {*mf Is
annual general meeting 周年大会 -LzkM"
annual growth rate 年增率;每年增长率 XuS3#L/3p
annual long-term supplement 长期个案每年补助金 |ecK~+
annual pensionable emolument 可供计算退休金的年薪 6Cw+
annual report 年报 %hDx UZ#0
Annual Report on the Consumer Price Index 《消费物价指数年报》 : N9,/-s
annual return 周年报表;周年申报表;每年报税表格 Voy1
Annual Return Rules 《周年报表规则》 nVB.sab
annual review of consumer prices 每年消费物价回顾 kZ<0|b
annual roll-forward basis 逐年延展方式 Hi%)TDfv
annual salary 年薪 K|L&mL&8
annual statement 年度报表;年度决算表 ^Gi9&fS,
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 q8A ;%.ZLG
annuitant 年金受益人 =jv3O.z q
annuity 年金 3bYPi^
annuity contract 年金合约 Nm$Ba.Rg
annuity on human life 人寿年金 5"sd
antecedent debt 先前的债项 )XCG4-1
ante-dated cheque 倒填日期支票 ]#k=VKdV
anticipated expenditure 预期开支 $40G$w
anticipated net profit 预期纯利 de=){.7Y
anticipated revenue 预期收入 .`p,pt;
anti-inflation measure 反通货膨胀措施 E' -lpE
anti-inflationary stance 反通货膨胀立场 M>qqe! c*
apparent deficit 表面赤字 ly[j=vBV
apparent financial solvency 表面偿债能力 [=<vapZt
apparent partner 表面合伙人 r&%TKm^/
application for personal assessment 个人入息课税申请书 HuT4OGBFpC
application of fund 资金应用 tJBj9{
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 ca=sc[ $+
appointed actuary 委任精算师 *^y,Gg/
appointed auditor 委任核数师;委任审计师 =/5^/vwg
Y
appointed trustee 委任的受托人 A@uU*]TqJ8
appointer 委任人 ^4/
apportioned pro rata 按比例分摊 wqxChTbs
apportionment 分配;分摊 YCl&}/.pA
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 b :WA}x V
apportionment formula 分摊方程式 =kzuU1s
apportionment of estate duty 遗产税的分摊 :+_uyp2V
appraisal 估价;评估 o|G'vMph
appreciable growth 可观增长 P2Jo^WS
appreciable impact 显着影响 MO^Q 8v
appreciable increase 可观增长 h*
72 f/#
appreciation 增值;升值 'm=TBNQTS
appreciation against other currencies 相对其他货币升值 ^[x6p}$
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 VLPPEV-u
appreciation tax 增值税 0tKVo]EK
appropriation 拨款;拨用;拨付 ~nJ"#Q_T
appropriation account 拨款帐目 o75l&`
Appropriation Bill 拨款法案 LZtO Q__B)
appropriation-in-aid system 补助拨款办法 z:^(#G{
approved assets 核准资产 uG7?:) pxv
approved basket stock 认可一篮子证券 A)#w~ X4
approved budget 核准预算 FuC#w 9_
approved charitable donation 认可慈善捐款 GIb,y,PDB
approved charitable institution 认可慈善机构 hbdB67,
approved currency 核准货币;认可货币 R ;k1(p
approved estimates 核准预算 +~K)
~
approved estimates of expenditure 核准开支预算 M!YGv
approved overseas insurer 核准海外保险人 |A.nP9 hW
approved overseas trust company 核准海外信托公司 BT)PD9CN(
approved pooled investment fund 核准汇集投资基金 Tnv,$KOhs
approved provident fund scheme 认可公积金计划 S5BS![-QK
approved provision 核准拨款 d>gQgQ;g
approved redeemable share 核准可赎回股份 {
uDH-b(R
approved regional stock 认可地区性证券 M3U?\g
approved retirement scheme 认可退休金计划 HTLS$o;Q
approved subordinated loan 核准附属贷款 ~|G`f\Ln"
arbitrage 套戥;套汇;套利 b_&:tE--]
arbitrageur 套戥者;套汇者 }<qZXb1
arbitrary amount 临时款项 0.\}D:x(z
arrangement 措施;安排;协定 aX,6y1
arrears 欠款 DH7]TRCMZ)
arrears of pay 欠付薪酬 `_()|; !y
arrears of revenue 逾期未收税款;逾期未收的帐项 XXw>h4hl
articles of association 组织章程;组织细则;组织章程细则 Tn"@u&P
*
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 I5*<J n
ascertainment of profit 确定利润 $."DOZQ3U
"Asia Clear" “亚洲结算系统”