allotment 分配;配股 "{k
)nr+7U
allotment notice 股份配售通知;配股通知 Ib\G{$r
allotment of shares 股份分配 PPPwDsJ
allowable 可获宽免;免税的 wUeOD.;#F
allowable business loss 可扣除的营业亏损 9/M!S[N9
allowable expenses 可扣税的支出 h
%s
allowance 免税额;津贴;备抵;准备金 T/;hIX:R
allowance for debts 债项的免税额 PQ]9xzOg[
allowance for depreciation by wear and tear 耗损折旧免税额 EAB+kY
allowance for funeral expenses 殡殓费的免税额 4sQAR6_SW~
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 DxgT]F%
allowance for repairs and outgoings 修葺及支出方面的免税额 gL"}5 3A
allowance to debtor 给债务人的津贴 #}(Df&
alteration of capital 资本更改 LwPM7S~
*
alternate trustee 候补受托人 =)YYx8gR
amalgamation 合并 h /QP=Zd
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 1.H!A@
ambit of charges 征税范围;收费范围 I
6YT|R
amended valuation 经修订的估值 D,j5k3< #
American Commodities Exchange 美国商品交易所 /&d`c=nH
American Express Bank Limited 美国运通银行 KL mB
American Stock Exchange 美国证券交易所 mv?H]i`N
amortization 摊销 1$VI\}
amount due from banks 存放银行同业的款项 :"^<
aLj
amount due from banks abroad 存放海外银行同业的款项 (VAL.v*
amount due from holding companies 控股公司欠款 PJ@ ,01
amount due from local banks 存放本港银行同业的款项 $-?5Q~
amount due to banks 银行同业的存款 {l&2Kd*
amount due to banks abroad 海外银行同业的存款 X9A[
amount due to holding companies 控股公司存款 @!/fvP
amount due to local banks 本港银行同业的存款 i{ @'\}{L
amount due to outport banks 外埠银行同业的存款 SWsv,
amount for note issue 发行纸币的款额 mMAr8~A=
amount of bond 担保契据的款额 |Du13i4].&
amount of consideration 代价款额 ]C6[`WF
amount of contribution 供款数额 Gy6qLM
amount of indebtedness 负债款额 U<
Y'.!
amount of principal of the loan 贷款本金额 SzlfA%4+GR
amount of rates chargeable 应征差饷数额 llfiNEK5;
amount of share capital 股本额 DIp:S&q2
amount of sums assured 承保款额 by]|O
amount of variation 变动幅度 ;T{/;
amount of vote 拨款数额 Pd "mb~
amount payable 应付款额 !K3cf]2UD
amount receivable 应收款额 Fg\| e%
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 'xZPIj+
analysis 分析 kr
`BUW3
ancillary risk 附属风险 #K1BJ#KUt
annual account 周年帐目;周年帐目报表;年度决算;年结 H\+c'$
annual accounting date 年结日期 [F)/mN
annual allowance 每年免税额;年积金;年度津贴;年津 ?U/Wio$@
annual balance 年度余额 O;e8ft
'|
annual disposable income 每年可动用收入 I/V )z9
annual estimates 周年预算 FgQ_a/*
annual fee 年费 ObyuhAR
annual general meeting 周年大会 d<Q+D1
annual growth rate 年增率;每年增长率 .hlQ?\
annual long-term supplement 长期个案每年补助金 <S8W~wC
annual pensionable emolument 可供计算退休金的年薪 sMS9!{A
annual report 年报 L^Q+Q)zTh
Annual Report on the Consumer Price Index 《消费物价指数年报》 d6@jEa-
annual return 周年报表;周年申报表;每年报税表格 :n4:@L<%H
Annual Return Rules 《周年报表规则》 h @,e`Z
annual review of consumer prices 每年消费物价回顾 Rs F3#H
annual roll-forward basis 逐年延展方式 *Iwk47J ;a
annual salary 年薪 ;IuK2iDt<
annual statement 年度报表;年度决算表 EdAR<VfleA
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 4%fN\f
annuitant 年金受益人 aDl,
K;GL
annuity 年金 )ehB)X
annuity contract 年金合约 f >)Tq'
annuity on human life 人寿年金 TjUZv 1(L
antecedent debt 先前的债项 Q_kT}6#(J=
ante-dated cheque 倒填日期支票 8gbm "!
anticipated expenditure 预期开支 h lkvk]v
anticipated net profit 预期纯利 E/7vIg
F
anticipated revenue 预期收入 <duBwkiG
anti-inflation measure 反通货膨胀措施 #x5 N{8
anti-inflationary stance 反通货膨胀立场 BgkB x
apparent deficit 表面赤字 8PoHBOxpc
apparent financial solvency 表面偿债能力 RZ|HwYG
apparent partner 表面合伙人 g|._n
application for personal assessment 个人入息课税申请书 ]]uzl0LH
application of fund 资金应用 C~KWH@
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 nGv23R(?G
appointed actuary 委任精算师 0^&(u:~
appointed auditor 委任核数师;委任审计师 WS1&3mOd
appointed trustee 委任的受托人 =X`]Ct8Z
appointer 委任人 -4vHK!l
apportioned pro rata 按比例分摊 s("Cn/ZkS
apportionment 分配;分摊 DrCWvpudd
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1<W4>~,wj
apportionment formula 分摊方程式 Q"_T2fl]vP
apportionment of estate duty 遗产税的分摊 Tr+h$M1_Ja
appraisal 估价;评估 hC|5e|S
appreciable growth 可观增长 qIDWl{b<
appreciable impact 显着影响 s!@=rq
appreciable increase 可观增长 2q-:p8
appreciation 增值;升值 X
;OsH
appreciation against other currencies 相对其他货币升值 !dyxE'T2
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
#h gmUa
appreciation tax 增值税 lrs0^@.+
appropriation 拨款;拨用;拨付 Mhv1K|4s
appropriation account 拨款帐目 ]&C:>
Appropriation Bill 拨款法案
FQk_#BkK
appropriation-in-aid system 补助拨款办法 "ep `
approved assets 核准资产 FJa[ToZ4+
approved basket stock 认可一篮子证券 ?qg^WDs$
approved budget 核准预算 K0O-WJ
approved charitable donation 认可慈善捐款 ra
o[VZ
approved charitable institution 认可慈善机构 ';<0/U
approved currency 核准货币;认可货币 7AObC4 g
approved estimates 核准预算 zzxGAVu
approved estimates of expenditure 核准开支预算 dH-s2r%s
approved overseas insurer 核准海外保险人 o_'p3nD
approved overseas trust company 核准海外信托公司 &}A[x1x06)
approved pooled investment fund 核准汇集投资基金 }I
:OsA w
approved provident fund scheme 认可公积金计划 "sG=w
jcw^
approved provision 核准拨款 0zi~p>*nJC
approved redeemable share 核准可赎回股份 vvm0t"|\
approved regional stock 认可地区性证券 +(h\fm7*-
approved retirement scheme 认可退休金计划 Sv +IS
approved subordinated loan 核准附属贷款 gXjV?"^kUl
arbitrage 套戥;套汇;套利
YxP&7oq
arbitrageur 套戥者;套汇者 U-|NY
arbitrary amount 临时款项 oZAB _A)[-
arrangement 措施;安排;协定 q#s,-u u
arrears 欠款 kO}AxeQ
arrears of pay 欠付薪酬 {DR`;ea])1
arrears of revenue 逾期未收税款;逾期未收的帐项 ~P@Q7T*
articles of association 组织章程;组织细则;组织章程细则 BW"5Aj
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 nX=$EQiH
ascertainment of profit 确定利润 |]c8jG\h
"Asia Clear" “亚洲结算系统”