allotment 分配;配股 'NZ=DSGIy
allotment notice 股份配售通知;配股通知 4Y$\QZO
allotment of shares 股份分配 Ulx]4;uzf
allowable 可获宽免;免税的 %IZd-N7i^
allowable business loss 可扣除的营业亏损 $rI 1|;^
allowable expenses 可扣税的支出 GX0zirz
allowance 免税额;津贴;备抵;准备金 MXa^g"
allowance for debts 债项的免税额 JJM<ywPGp
allowance for depreciation by wear and tear 耗损折旧免税额 Px&_6}YWy
allowance for funeral expenses 殡殓费的免税额 X\/M(byn
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 r*]pL<
allowance for repairs and outgoings 修葺及支出方面的免税额 VX&PkGi?o
allowance to debtor 给债务人的津贴 x-e6[_F
alteration of capital 资本更改 !nC
q8~#
alternate trustee 候补受托人 @0
/qP<E
amalgamation 合并
r5Tdp)S
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ykx^RmD`~
ambit of charges 征税范围;收费范围 *67K_<bp]
amended valuation 经修订的估值 r34MDUZdI
American Commodities Exchange 美国商品交易所 h='F,r5
#2
American Express Bank Limited 美国运通银行 EG;E !0
American Stock Exchange 美国证券交易所 r:;.?f@
amortization 摊销 10i$ b<O
amount due from banks 存放银行同业的款项 Yu>DgMW
amount due from banks abroad 存放海外银行同业的款项 0'fswa)
amount due from holding companies 控股公司欠款 bD{k=jum
amount due from local banks 存放本港银行同业的款项 S.)Jp-&K
amount due to banks 银行同业的存款 94?WL
amount due to banks abroad 海外银行同业的存款 Cf3!Ud
amount due to holding companies 控股公司存款 &8z<~q
amount due to local banks 本港银行同业的存款 4uo`XJuQ
amount due to outport banks 外埠银行同业的存款 !~Uj 'w
amount for note issue 发行纸币的款额 BUJ\[/
amount of bond 担保契据的款额 weSq|f
amount of consideration 代价款额 Ph1XI&us9
amount of contribution 供款数额 'Vo8|?.WhX
amount of indebtedness 负债款额 Pps-,*m
amount of principal of the loan 贷款本金额 R2gV(L(!!
amount of rates chargeable 应征差饷数额 1XMR7liE
amount of share capital 股本额 XS [L-NHG
amount of sums assured 承保款额 . \"k49M`
amount of variation 变动幅度 7l=;I %
amount of vote 拨款数额 uI)twry]@
amount payable 应付款额 DzQBWY]
)
amount receivable 应收款额 WXl+w7jr
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 w8UuwFG?<
analysis 分析 (
%\7dxiK
ancillary risk 附属风险 IB/3=4n^|
annual account 周年帐目;周年帐目报表;年度决算;年结 t82'K@sq
annual accounting date 年结日期 {K]5[bMT
annual allowance 每年免税额;年积金;年度津贴;年津 hlaN'j
<C
annual balance 年度余额 >F7w]XH
annual disposable income 每年可动用收入 i(^U<DW$
annual estimates 周年预算 ]~KLdgru_
annual fee 年费 }OL"
38P
annual general meeting 周年大会 b}3"v(
annual growth rate 年增率;每年增长率 Z[oEW>_A
annual long-term supplement 长期个案每年补助金 TZAd{EZa
annual pensionable emolument 可供计算退休金的年薪 &0Yg
:{k$
annual report 年报 ]R#:Bq!F
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,erf{"Nh
annual return 周年报表;周年申报表;每年报税表格 P5h|* ?=
Annual Return Rules 《周年报表规则》 QEhn
annual review of consumer prices 每年消费物价回顾 ttzNv>L,
annual roll-forward basis 逐年延展方式 l%0bF9\
annual salary 年薪 jO-?t9^
annual statement 年度报表;年度决算表 hfaU-IPcFX
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 kI^*
'=:
annuitant 年金受益人 a /sj W
annuity 年金 CWn\KR
annuity contract 年金合约 CJBf5I3
annuity on human life 人寿年金 N1c=cZDV
antecedent debt 先前的债项 _\ToA9 m
ante-dated cheque 倒填日期支票 0=j }`
anticipated expenditure 预期开支 #) aLD0p
anticipated net profit 预期纯利 }}JMwT
anticipated revenue 预期收入 elOeXYO0
anti-inflation measure 反通货膨胀措施 %9J@##+
anti-inflationary stance 反通货膨胀立场 Az`Aa0h]7
apparent deficit 表面赤字 vk&
gR
apparent financial solvency 表面偿债能力 <v:VA!]
apparent partner 表面合伙人 Cbw *?9d
application for personal assessment 个人入息课税申请书
7K1-.uQ
application of fund 资金应用 z)qYW6o%
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 1F^Q* t{
appointed actuary 委任精算师 q@|+`>h
appointed auditor 委任核数师;委任审计师 *qd:f!Q3
appointed trustee 委任的受托人 jT{T#_
appointer 委任人 .f\LzZ-I:
apportioned pro rata 按比例分摊 J7
+G"_)'
apportionment 分配;分摊 &S,D;uhF
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0bg"Q4
apportionment formula 分摊方程式 M"~jNe|
apportionment of estate duty 遗产税的分摊 cO~<iy
appraisal 估价;评估 { mi}3/
appreciable growth 可观增长 K p3}A$uV
appreciable impact 显着影响 XO
<wK
appreciable increase 可观增长
~VGnE:
appreciation 增值;升值 ?"6Zf LRi
appreciation against other currencies 相对其他货币升值 z M9#1^X
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =}^NyLE?
appreciation tax 增值税 :C~Ar]
appropriation 拨款;拨用;拨付 ^SdF\uk{?6
appropriation account 拨款帐目 0#,a#P
Appropriation Bill 拨款法案 [GLH8R
appropriation-in-aid system 补助拨款办法 )g0lI
approved assets 核准资产 ;H_/o+
approved basket stock 认可一篮子证券 *o6}>;
approved budget 核准预算 _bFUr
approved charitable donation 认可慈善捐款 N9e'jM>Oos
approved charitable institution 认可慈善机构 w?Te%/s.
approved currency 核准货币;认可货币 h)KHc/S
approved estimates 核准预算 ')X
(P>
approved estimates of expenditure 核准开支预算 o.+;]i}D
approved overseas insurer 核准海外保险人 |3*9+4]a
approved overseas trust company 核准海外信托公司 p@m0Oi,=
approved pooled investment fund 核准汇集投资基金 gq+SM
i=
approved provident fund scheme 认可公积金计划 :RaQ
=C
approved provision 核准拨款 \iuR+I
approved redeemable share 核准可赎回股份 _5oTNL2
approved regional stock 认可地区性证券 DD|0?i
approved retirement scheme 认可退休金计划 a~$XD(w^
approved subordinated loan 核准附属贷款 mxa~JAlN_
arbitrage 套戥;套汇;套利 ?YhDjQs
arbitrageur 套戥者;套汇者 @CMI$}!{V
arbitrary amount 临时款项 `KJ(. m
arrangement 措施;安排;协定 6#=jF[
arrears 欠款 6EqA Y`y
arrears of pay 欠付薪酬 i! .]U@{k
arrears of revenue 逾期未收税款;逾期未收的帐项 &qv~)ZM$
articles of association 组织章程;组织细则;组织章程细则 ,+=9Rp`md
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 *}?[tR5
ascertainment of profit 确定利润 j]u!;]
"Asia Clear" “亚洲结算系统”