allotment 分配;配股 $DBGLmw
allotment notice 股份配售通知;配股通知 |BZDhd9<{
allotment of shares 股份分配 PS
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k
allowable 可获宽免;免税的 =N);v\ Q$!
allowable business loss 可扣除的营业亏损 W2;N<[wa<u
allowable expenses 可扣税的支出 mfny4R1_
allowance 免税额;津贴;备抵;准备金 ,&HR(jTo
allowance for debts 债项的免税额 zu2HH<E
allowance for depreciation by wear and tear 耗损折旧免税额 ]ALc;lb-}
allowance for funeral expenses 殡殓费的免税额 ._z'g_c(
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 L?Yoh<
allowance for repairs and outgoings 修葺及支出方面的免税额 fQnwy!-\
allowance to debtor 给债务人的津贴 H ftxS
alteration of capital 资本更改 +]:2\TTGI
alternate trustee 候补受托人 QO{y/{
amalgamation 合并 zVv04_:
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5~XN>>hp
ambit of charges 征税范围;收费范围 'j%F]CK
amended valuation 经修订的估值 Oq(VvS/
American Commodities Exchange 美国商品交易所 Wk4.%tpeO7
American Express Bank Limited 美国运通银行 "k$JP
American Stock Exchange 美国证券交易所 >yJ-4lgZ
amortization 摊销 5wC* ?>/
amount due from banks 存放银行同业的款项 s]27l3)B
amount due from banks abroad 存放海外银行同业的款项
,%#
amount due from holding companies 控股公司欠款 _ia! mT<
amount due from local banks 存放本港银行同业的款项 }i!pL(8
;
amount due to banks 银行同业的存款 Z<b"`ty.
amount due to banks abroad 海外银行同业的存款 T_<BVM
amount due to holding companies 控股公司存款
Aw!gSf)
amount due to local banks 本港银行同业的存款
V_U'P>_I
amount due to outport banks 外埠银行同业的存款 9=dkx^q
amount for note issue 发行纸币的款额 ~<qt%W?
amount of bond 担保契据的款额 ;P?q2jI
amount of consideration 代价款额 2_QN&o ~h
amount of contribution 供款数额 ~:sE:9$z
amount of indebtedness 负债款额 >x:EJV
amount of principal of the loan 贷款本金额 gd@p|PsS^
amount of rates chargeable 应征差饷数额 PHM:W%g:
amount of share capital 股本额 @nV5.r0W}B
amount of sums assured 承保款额 $<)Yyi>6E
amount of variation 变动幅度 a?cn9i)#
amount of vote 拨款数额 mZ0J!QYk
amount payable 应付款额 xcCl
(M]+
amount receivable 应收款额 ?T:
jk4+
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -[#n+`M
analysis 分析 1@sM1WMX
ancillary risk 附属风险 u~ F;xQ
annual account 周年帐目;周年帐目报表;年度决算;年结 &$fbP5uAZ
annual accounting date 年结日期 ^
gro=Bp(
annual allowance 每年免税额;年积金;年度津贴;年津 K3$`
Kv>I
annual balance 年度余额 `QP
~
annual disposable income 每年可动用收入 &bC}3D
annual estimates 周年预算 {gy+3
annual fee 年费 3=4SGt5m
annual general meeting 周年大会 q@
#BPu"\l
annual growth rate 年增率;每年增长率 4,eQW[;kk
annual long-term supplement 长期个案每年补助金 \ a-CN>
annual pensionable emolument 可供计算退休金的年薪 -
HOnB=
annual report 年报 CUmH,`hu
Annual Report on the Consumer Price Index 《消费物价指数年报》 !)H*r|*[
annual return 周年报表;周年申报表;每年报税表格 /r$&]C:Fi
Annual Return Rules 《周年报表规则》 r)l`
annual review of consumer prices 每年消费物价回顾 I
,FqN}
annual roll-forward basis 逐年延展方式 \gKdDS
annual salary 年薪 cz
.3|Lby
annual statement 年度报表;年度决算表
whkJ pK(
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 0-e
annuitant 年金受益人 H*!5e0~rR
annuity 年金 [Z}B"
annuity contract 年金合约 CUhV$A#oo
annuity on human life 人寿年金 ]O{_O&w
antecedent debt 先前的债项 }ymvC
ante-dated cheque 倒填日期支票 t3F?>G#y
anticipated expenditure 预期开支 LdTIR]
anticipated net profit 预期纯利 71iRG*O
anticipated revenue 预期收入 [ #]jC[
anti-inflation measure 反通货膨胀措施 ;~tsF.=
anti-inflationary stance 反通货膨胀立场 Jh2Wr!5
apparent deficit 表面赤字 QPg2Y<2
apparent financial solvency 表面偿债能力 el@XK}<dr
apparent partner 表面合伙人 [yd6gH
application for personal assessment 个人入息课税申请书 Ee?;i<u
application of fund 资金应用 8 lS($@@{
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 1Ii| {vR
appointed actuary 委任精算师 Y1r,2 k
appointed auditor 委任核数师;委任审计师 ,t~sV@ap
appointed trustee 委任的受托人 i,OKfXp
appointer 委任人 *wUdC
apportioned pro rata 按比例分摊 Qb@eK$wo}
apportionment 分配;分摊 dq8+m(7k
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [@.B4
p
apportionment formula 分摊方程式 AVpuM
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apportionment of estate duty 遗产税的分摊 [
-12]3
appraisal 估价;评估 xii$e
appreciable growth 可观增长 v>I<|
appreciable impact 显着影响 9.8,q
appreciable increase 可观增长 &:auB:b
appreciation 增值;升值 (v;A'BjN
appreciation against other currencies 相对其他货币升值
!GN Xt4D
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 nVTM3
Cz
appreciation tax 增值税 ,8`O7V{W
appropriation 拨款;拨用;拨付 |BJqy/
appropriation account 拨款帐目 \dNhzd#
Appropriation Bill 拨款法案 +u#Sl)F
appropriation-in-aid system 补助拨款办法 :@e\'~7sH
approved assets 核准资产 !fZLQc
approved basket stock 认可一篮子证券 qhxC 5f4Z
approved budget 核准预算 @W)/\AZ3
approved charitable donation 认可慈善捐款 ^Jtl;Q
approved charitable institution 认可慈善机构 q]ZSjJ
approved currency 核准货币;认可货币 .\4l'THn,0
approved estimates 核准预算 0Q3 YN(
approved estimates of expenditure 核准开支预算 (,TH~(
"{
approved overseas insurer 核准海外保险人 NEg>lIu<~
approved overseas trust company 核准海外信托公司 [D9
:A
approved pooled investment fund 核准汇集投资基金 5ZUy :
approved provident fund scheme 认可公积金计划 X!
7Xg
approved provision 核准拨款 {e6KJ@H6
approved redeemable share 核准可赎回股份 P8]ORQ6ZF
approved regional stock 认可地区性证券 <
[5#c*A
approved retirement scheme 认可退休金计划 a^/K?lAB8
approved subordinated loan 核准附属贷款 MBv/
arbitrage 套戥;套汇;套利 mrReast
arbitrageur 套戥者;套汇者 pg5&=
arbitrary amount 临时款项 Q
%y,;N"ro
arrangement 措施;安排;协定 L`pY27
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arrears 欠款 yjR)Z9t
arrears of pay 欠付薪酬 N.n1<
arrears of revenue 逾期未收税款;逾期未收的帐项 t
zmETRwG
articles of association 组织章程;组织细则;组织章程细则 X=#It&m%s
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 &$Ci}{{n#
ascertainment of profit 确定利润 l }+Cdy9>
"Asia Clear" “亚洲结算系统”