allotment 分配;配股 z2OXCZ*/
allotment notice 股份配售通知;配股通知 |=EwZmj-c
allotment of shares 股份分配 u1/q8'RW
allowable 可获宽免;免税的 ".
wG~H
allowable business loss 可扣除的营业亏损 9,0}}3J
allowable expenses 可扣税的支出 @gihIysf
allowance 免税额;津贴;备抵;准备金 mH!\]fmR~
allowance for debts 债项的免税额 y?8V'.f|
allowance for depreciation by wear and tear 耗损折旧免税额 LH>h]OTQF
allowance for funeral expenses 殡殓费的免税额 SW=%>XKkh
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 'jBtBFzP-
allowance for repairs and outgoings 修葺及支出方面的免税额 @D@'S:3
allowance to debtor 给债务人的津贴 ~D!Y]
SK
alteration of capital 资本更改 HG[gJ7
alternate trustee 候补受托人 RJLhR_t7n
amalgamation 合并 KPdlg.
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )iCg,?SSw=
ambit of charges 征税范围;收费范围 /{nZI_v#
amended valuation 经修订的估值 i|G /x
American Commodities Exchange 美国商品交易所 P!~B07y
American Express Bank Limited 美国运通银行 3E:+DF-Z\
American Stock Exchange 美国证券交易所 n|!O .+\b
amortization 摊销 8rSu,&<
amount due from banks 存放银行同业的款项 Fo&ecWhw
amount due from banks abroad 存放海外银行同业的款项 hVu~[ 'Me
amount due from holding companies 控股公司欠款 G>W:3y
amount due from local banks 存放本港银行同业的款项 pOIfKd
amount due to banks 银行同业的存款 ;V)94YT
amount due to banks abroad 海外银行同业的存款 hV"2L4/E
amount due to holding companies 控股公司存款 +g8uV hC
amount due to local banks 本港银行同业的存款 vz'<i. Yv4
amount due to outport banks 外埠银行同业的存款 )LE#SGJP
amount for note issue 发行纸币的款额 o)Nm5g
amount of bond 担保契据的款额 bv'Z~@<c
amount of consideration 代价款额 Z%I9:(
amount of contribution 供款数额 2Jn?'76`
amount of indebtedness 负债款额 ,\E5et4
amount of principal of the loan 贷款本金额 ceNJXK
amount of rates chargeable 应征差饷数额 dV+GWJNNE
amount of share capital 股本额 ?+y# t?
amount of sums assured 承保款额 RUlJP
amount of variation 变动幅度 }t5pz[zl
amount of vote 拨款数额 q<?r5H5
amount payable 应付款额 ;q" ,Bs
amount receivable 应收款额 }o9(Q8
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 PoRL35
analysis 分析 @!s(Zkpev
ancillary risk 附属风险 r2>y
!Q?
annual account 周年帐目;周年帐目报表;年度决算;年结 ]e]hA@4
annual accounting date 年结日期 Gm'Ch}E
annual allowance 每年免税额;年积金;年度津贴;年津 v@
OM
annual balance 年度余额 3|.KEJC"
annual disposable income 每年可动用收入 !8Q9RnGn
annual estimates 周年预算 [:-o;K\.-a
annual fee 年费 ru1FJ{n
annual general meeting 周年大会 DwH=ln=
annual growth rate 年增率;每年增长率 C**kJ
annual long-term supplement 长期个案每年补助金 S[oRq
annual pensionable emolument 可供计算退休金的年薪 ^W<uc :L7
annual report 年报 zd#/zUPI
Annual Report on the Consumer Price Index 《消费物价指数年报》 4p_@f^v~QH
annual return 周年报表;周年申报表;每年报税表格 *saO~.-;4
Annual Return Rules 《周年报表规则》 O,!4
W\s
annual review of consumer prices 每年消费物价回顾 [:C!g#o
annual roll-forward basis 逐年延展方式 AJ-~F>gn
annual salary 年薪 z}*74lhF
annual statement 年度报表;年度决算表
cy4V*zwp
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 O8S"B6?$~'
annuitant 年金受益人 >,%7bq=T!
annuity 年金 XW9
[VUW~
annuity contract 年金合约 e+>&?
x
annuity on human life 人寿年金 gSu3\keF
antecedent debt 先前的债项 .=-K7.X.)
ante-dated cheque 倒填日期支票 3ZU<u;
anticipated expenditure 预期开支 _ gi?GQj
anticipated net profit 预期纯利 &li&P5!i
anticipated revenue 预期收入 'Z(4Wuwb
anti-inflation measure 反通货膨胀措施 5T;,wQ<
anti-inflationary stance 反通货膨胀立场 `jB2'
apparent deficit 表面赤字 >QM$
NIf@
apparent financial solvency 表面偿债能力 v_Y'o
_
apparent partner 表面合伙人 OM
5h>\9
application for personal assessment 个人入息课税申请书 LXQ-J
application of fund 资金应用 k!6wVJ|_Y
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 rnCu=n
appointed actuary 委任精算师 J#'+&DH
appointed auditor 委任核数师;委任审计师 4`+hX'
appointed trustee 委任的受托人 1u0NG)*f
appointer 委任人 r)Sw
V!b
apportioned pro rata 按比例分摊 <sq@[\l}a
apportionment 分配;分摊 ;l6tZ]-"
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 a7UfRG
apportionment formula 分摊方程式 }];_ug*
"
apportionment of estate duty 遗产税的分摊 NP*M#3$[
appraisal 估价;评估 Skd,=r
appreciable growth 可观增长 d^.fB+)A3
appreciable impact 显着影响 4?{e?5)
appreciable increase 可观增长 ?krgZ;Jj
appreciation 增值;升值 ]
1<O [d
appreciation against other currencies 相对其他货币升值 *qm@;!C
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 L'Fy\K\
appreciation tax 增值税 i%)Nn^a;T
appropriation 拨款;拨用;拨付 v/yt C/WH"
appropriation account 拨款帐目 ?=h{`Ci^ $
Appropriation Bill 拨款法案 o-jF?9m
appropriation-in-aid system 补助拨款办法 X
%._:st
approved assets 核准资产 X6dv+&=?
approved basket stock 认可一篮子证券 Y SE6PG
approved budget 核准预算 q={\|j$X
approved charitable donation 认可慈善捐款 gnp\z/'>
approved charitable institution 认可慈善机构 $xf{m9 8
approved currency 核准货币;认可货币 s) vHLf4 T
approved estimates 核准预算 Ih.6"ISK}
approved estimates of expenditure 核准开支预算 )} H46
approved overseas insurer 核准海外保险人
L)o7~M
approved overseas trust company 核准海外信托公司 -v(.]`Wo&;
approved pooled investment fund 核准汇集投资基金 -a[]#v9
approved provident fund scheme 认可公积金计划 I JAWG
approved provision 核准拨款 H `V3oS~}
approved redeemable share 核准可赎回股份 Ibd
na9z7
approved regional stock 认可地区性证券 ~D)!zQkD
approved retirement scheme 认可退休金计划 ?>W4*8(
approved subordinated loan 核准附属贷款 nVC:5ie
arbitrage 套戥;套汇;套利 eiaLzI,O
arbitrageur 套戥者;套汇者 &&;ol}W
arbitrary amount 临时款项 2I#4jy/g
arrangement 措施;安排;协定 6%B5hv24v
arrears 欠款
ui:
arrears of pay 欠付薪酬 t-$R)vZ}M
arrears of revenue 逾期未收税款;逾期未收的帐项 89@e &h*
articles of association 组织章程;组织细则;组织章程细则 ji[O?
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 -m:i~^
u
ascertainment of profit 确定利润 0NB6S&lI^k
"Asia Clear" “亚洲结算系统”