allotment 分配;配股 (HgdmN
%
allotment notice 股份配售通知;配股通知 kR|DzB7
allotment of shares 股份分配 +?eAaC7s
allowable 可获宽免;免税的 ov.rHVeI
allowable business loss 可扣除的营业亏损 ;@\JscNJ|
allowable expenses 可扣税的支出 ]V7hl#VO
allowance 免税额;津贴;备抵;准备金 x-k/rZ
allowance for debts 债项的免税额 n6+MqN
allowance for depreciation by wear and tear 耗损折旧免税额 `-e}:9~q
allowance for funeral expenses 殡殓费的免税额 9jFDBy+
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 y,eoTmaI
allowance for repairs and outgoings 修葺及支出方面的免税额 e/~<\
allowance to debtor 给债务人的津贴 r,@|Snv)
alteration of capital 资本更改
jS)-COk
alternate trustee 候补受托人 gM]/Y6*$b
amalgamation 合并 fC:\Gh5
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 B
~bU7.Cd
ambit of charges 征税范围;收费范围 ,(b~L<zN&
amended valuation 经修订的估值 ~$9
"|
American Commodities Exchange 美国商品交易所 ;Awzm )Q
American Express Bank Limited 美国运通银行 ,
Vr6
American Stock Exchange 美国证券交易所 lcLxqnv
amortization 摊销 9GOyVKUv
amount due from banks 存放银行同业的款项 s0'U[]
amount due from banks abroad 存放海外银行同业的款项 vYun^(_-
amount due from holding companies 控股公司欠款 D#(Pg
amount due from local banks 存放本港银行同业的款项 q "vT]=Y}:
amount due to banks 银行同业的存款 u9%:2$[
amount due to banks abroad 海外银行同业的存款 PltPIu)F
amount due to holding companies 控股公司存款 l1j
amount due to local banks 本港银行同业的存款 M#IR=|P]
amount due to outport banks 外埠银行同业的存款 V#FLxITk
amount for note issue 发行纸币的款额 jDR\#cGrZ
amount of bond 担保契据的款额 ? 7dDQI7^(
amount of consideration 代价款额 3Sb%]f5(
amount of contribution 供款数额 G4]
``
amount of indebtedness 负债款额 _dY}86{
amount of principal of the loan 贷款本金额 v<4X;4p^
amount of rates chargeable 应征差饷数额 7}?z=LHb3
amount of share capital 股本额 1%{(?uz9
amount of sums assured 承保款额 !T1i_
amount of variation 变动幅度 @uWD>(D
amount of vote 拨款数额 }6(:OB?
amount payable 应付款额 ozr+6z
amount receivable 应收款额 D{}\7qe
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \p|!=H@
analysis 分析 ucO]&'hu:
ancillary risk 附属风险 t38T0Ao
annual account 周年帐目;周年帐目报表;年度决算;年结 N($]))~3&
annual accounting date 年结日期 jP]'gQ!-w
annual allowance 每年免税额;年积金;年度津贴;年津 :"^$7
annual balance 年度余额 DA\O,^49h
annual disposable income 每年可动用收入 AY]nc#zz
annual estimates 周年预算 &}?e:PEy
annual fee 年费 c
Z,_O~
annual general meeting 周年大会 auv\fR :
annual growth rate 年增率;每年增长率 J)+eEmrU
annual long-term supplement 长期个案每年补助金 r JxT)bR
annual pensionable emolument 可供计算退休金的年薪 smNr%}_g
annual report 年报 8gdOQ=a
Annual Report on the Consumer Price Index 《消费物价指数年报》 3s
Nq3I
annual return 周年报表;周年申报表;每年报税表格 @5ybBh]
Annual Return Rules 《周年报表规则》 <;K/Yv'{r
annual review of consumer prices 每年消费物价回顾 Melc-[
annual roll-forward basis 逐年延展方式 /otgFQ_
annual salary 年薪 U3QnWPt}>
annual statement 年度报表;年度决算表 lDX
H<W?
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 (x!bZ,fu
annuitant 年金受益人 :zoX
Xo
annuity 年金 1gr jK.x
annuity contract 年金合约 f#+ h_1#
annuity on human life 人寿年金 4j
{ }{
antecedent debt 先前的债项 .42OSV
ante-dated cheque 倒填日期支票 Sy55w={
anticipated expenditure 预期开支 =Ch#pLmH
anticipated net profit 预期纯利 'r0gqtB
anticipated revenue 预期收入 _X/`4 G
anti-inflation measure 反通货膨胀措施 XDQ1gg`
anti-inflationary stance 反通货膨胀立场
q\"$~*
apparent deficit 表面赤字 c eX*|B@=
apparent financial solvency 表面偿债能力 P&
VI2k
apparent partner 表面合伙人 i=UJ*c
application for personal assessment 个人入息课税申请书 tIw4V^'|
application of fund 资金应用 K}@:>;*9
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 [8n4lE[)"
appointed actuary 委任精算师 Ab)7hCUW
appointed auditor 委任核数师;委任审计师 :|TBsd|/x
appointed trustee 委任的受托人 w4mL/j
appointer 委任人 u8QX2|
apportioned pro rata 按比例分摊 ~]Jfg$'
apportionment 分配;分摊 ,`b9c=6;
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |V5H(2/nk
apportionment formula 分摊方程式 rjzRH
apportionment of estate duty 遗产税的分摊 M9nYt~vHX
appraisal 估价;评估 t/w>t! q
appreciable growth 可观增长 .u&g2Y
appreciable impact 显着影响 uNjy&
I:
appreciable increase 可观增长 t!LvV.g+
appreciation 增值;升值 UF
tTt`N2
appreciation against other currencies 相对其他货币升值 Mtlj I6
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 YDJc@*D
appreciation tax 增值税 2Qy&V/E ?
appropriation 拨款;拨用;拨付 uU0'y4=
appropriation account 拨款帐目 f32nO
Appropriation Bill 拨款法案 tFCeE=4%
appropriation-in-aid system 补助拨款办法 e"Z~%,^A
approved assets 核准资产 9b>a<Z
approved basket stock 认可一篮子证券 &%<G2x$
approved budget 核准预算 A'T! og|5
approved charitable donation 认可慈善捐款 +9t@eHJT1
approved charitable institution 认可慈善机构 Q6E80>
approved currency 核准货币;认可货币 n$>H } #q
approved estimates 核准预算 OLq/OO,w
approved estimates of expenditure 核准开支预算 q :gH`5N
approved overseas insurer 核准海外保险人 dJk.J9Z
approved overseas trust company 核准海外信托公司 OWU]gh@r
approved pooled investment fund 核准汇集投资基金 ev`p!p
approved provident fund scheme 认可公积金计划 @E1N9 S?>
approved provision 核准拨款 w!Z3EA ;`
approved redeemable share 核准可赎回股份 ,ua]h8
approved regional stock 认可地区性证券 K-K+%U
approved retirement scheme 认可退休金计划 |@ia(U~
approved subordinated loan 核准附属贷款 Fik*7!XQ8
arbitrage 套戥;套汇;套利 ~*&_zPTN
arbitrageur 套戥者;套汇者 e_
Y>[/Om
arbitrary amount 临时款项 r3|vu"Uei
arrangement 措施;安排;协定 *}Fo
eDe
arrears 欠款 =fm/l-P@
arrears of pay 欠付薪酬 <~3@+EEM
arrears of revenue 逾期未收税款;逾期未收的帐项 7:
]I@Gc'
articles of association 组织章程;组织细则;组织章程细则 ?P}7AF
A(W
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 h)sc-e
ascertainment of profit 确定利润 V /|@
"Asia Clear" “亚洲结算系统”