allotment 分配;配股 ?9u4a_x
allotment notice 股份配售通知;配股通知 ~j,TVY
allotment of shares 股份分配 ]?9[l76O7
allowable 可获宽免;免税的 LEc8NQs
allowable business loss 可扣除的营业亏损 1}`LTPW9
allowable expenses 可扣税的支出 mR":z|6
allowance 免税额;津贴;备抵;准备金 de-0?6
allowance for debts 债项的免税额 3BMS
_,P
allowance for depreciation by wear and tear 耗损折旧免税额 jgvh[@uB?
allowance for funeral expenses 殡殓费的免税额 I Ru$oF}
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 hZNEv|
allowance for repairs and outgoings 修葺及支出方面的免税额 -%uy63LbHF
allowance to debtor 给债务人的津贴 +
>sci
alteration of capital 资本更改 #cEq_[yI
alternate trustee 候补受托人 .~dEUt/|)
amalgamation 合并 a0zG(7.D
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +|nsu4t,<
ambit of charges 征税范围;收费范围 d7bjbJwu
amended valuation 经修订的估值 U
\Dca&=
American Commodities Exchange 美国商品交易所 T~Y g5J
American Express Bank Limited 美国运通银行 ~!
Lw1]&
American Stock Exchange 美国证券交易所 u"F;OT\>g
amortization 摊销 '}O!2W&Y]%
amount due from banks 存放银行同业的款项 oa9)Dv
amount due from banks abroad 存放海外银行同业的款项 ?\yB)Nd y
amount due from holding companies 控股公司欠款 TSyzdnMvz
amount due from local banks 存放本港银行同业的款项 V}`M<A6:
amount due to banks 银行同业的存款 Ry%YM,K3
amount due to banks abroad 海外银行同业的存款 %^^h) Wy}
amount due to holding companies 控股公司存款 hr
lCKL&
amount due to local banks 本港银行同业的存款 \3 KfD'L
amount due to outport banks 外埠银行同业的存款 E0bFx5e5fu
amount for note issue 发行纸币的款额 ur xqek
amount of bond 担保契据的款额
+IsWI;lp
amount of consideration 代价款额 [n<.fw8$b
amount of contribution 供款数额 [u\CD sX
amount of indebtedness 负债款额 *#ompm
amount of principal of the loan 贷款本金额 mahi7eU
P
amount of rates chargeable 应征差饷数额 *7vue"I*Z
amount of share capital 股本额 ]]
V^:"ne
amount of sums assured 承保款额 @dhH;gt.I
amount of variation 变动幅度 EC dfLn *c
amount of vote 拨款数额 \2eFpy(
amount payable 应付款额 9XN~Ln@}
amount receivable 应收款额 &@'V\5G
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 HU3Vv<lz
analysis 分析 uf0^E3H
ancillary risk 附属风险 #HcI4j:s!
annual account 周年帐目;周年帐目报表;年度决算;年结 ?HxS)Pqq
annual accounting date 年结日期 5fxbA2\
annual allowance 每年免税额;年积金;年度津贴;年津 .%hQJ{vf-^
annual balance 年度余额 vj@V
!j?
annual disposable income 每年可动用收入 F0: &>'}
annual estimates 周年预算 }Ch[|D=Wd6
annual fee 年费 rH^/8|}&s
annual general meeting 周年大会 vcD'~)G(*
annual growth rate 年增率;每年增长率 0-
Yeu5A
annual long-term supplement 长期个案每年补助金 <\xQ7|e
annual pensionable emolument 可供计算退休金的年薪 L(Rorf~V
annual report 年报 e>(Wvb&4
Annual Report on the Consumer Price Index 《消费物价指数年报》 =[8d@d\
annual return 周年报表;周年申报表;每年报税表格
`QAh5r"
Annual Return Rules 《周年报表规则》 h&'J+b
annual review of consumer prices 每年消费物价回顾 3 \9][S-B
annual roll-forward basis 逐年延展方式 W.GN0(uG
annual salary 年薪 C_89YFn+
annual statement 年度报表;年度决算表 $@4e(Zrmo
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 8I {56$
annuitant 年金受益人 kBUufV~
annuity 年金 'XME?H:q a
annuity contract 年金合约 -&~IOqlui
annuity on human life 人寿年金 6A@Lj*:2m
antecedent debt 先前的债项 !
%)L&W_
ante-dated cheque 倒填日期支票 n
K0hTQ
anticipated expenditure 预期开支 QZ9M{Y/
anticipated net profit 预期纯利 =1&}t%<X
anticipated revenue 预期收入 ;C6O3@Q
anti-inflation measure 反通货膨胀措施 E-[:.
&
anti-inflationary stance 反通货膨胀立场 {)jk_&c7
apparent deficit 表面赤字 k4*! Q_A
apparent financial solvency 表面偿债能力 T7X!#j"\
apparent partner 表面合伙人 *@=fq|6l 2
application for personal assessment 个人入息课税申请书 j!"iYtgV
application of fund 资金应用 d<)s@Ntgm
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 EsNk<Ra
appointed actuary 委任精算师 f>b!-|
appointed auditor 委任核数师;委任审计师 [j1^$n 8V
appointed trustee 委任的受托人 N+[}Gb"8q
appointer 委任人 cEtZ}2,j
apportioned pro rata 按比例分摊 V4qZc0<,H
apportionment 分配;分摊 !cv6 #:
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Y~}QJ+`?
apportionment formula 分摊方程式 jm~mhAE#
apportionment of estate duty 遗产税的分摊 AIf[W">\
appraisal 估价;评估 1_XO3P\
appreciable growth 可观增长 {!>
E9Px
appreciable impact 显着影响 V=Ww>
appreciable increase 可观增长 "
-<}C%C
appreciation 增值;升值 ($,iAb
appreciation against other currencies 相对其他货币升值 {[rO2<MkA#
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 eF*TLI<[^I
appreciation tax 增值税 =k_XKxd
appropriation 拨款;拨用;拨付 B1up^(?
appropriation account 拨款帐目 k^~@9F5k
Appropriation Bill 拨款法案 Rs^jk)Z:)
appropriation-in-aid system 补助拨款办法 qb
46EZu
approved assets 核准资产 ,5`."-0}
approved basket stock 认可一篮子证券 /"g
[Ay
approved budget 核准预算 knI*-
approved charitable donation 认可慈善捐款 _-YL!oP
approved charitable institution 认可慈善机构 O>kXysM v>
approved currency 核准货币;认可货币 {: Am9B
approved estimates 核准预算 nA|gQibA
approved estimates of expenditure 核准开支预算 19pND
m2H1
approved overseas insurer 核准海外保险人 `mh-pBVD1
approved overseas trust company 核准海外信托公司 :$+D
2*(
approved pooled investment fund 核准汇集投资基金 zLE>kK
approved provident fund scheme 认可公积金计划
,7WK<0
approved provision 核准拨款 pXGK:ceFu
approved redeemable share 核准可赎回股份
&! 5CwEIF
approved regional stock 认可地区性证券 Mt]=v}z
approved retirement scheme 认可退休金计划 YY1{v?[
approved subordinated loan 核准附属贷款 zWP.1 aA&
arbitrage 套戥;套汇;套利 yd{Y}.
arbitrageur 套戥者;套汇者 3W%f#d$`
arbitrary amount 临时款项 f]{1ZU%4
arrangement 措施;安排;协定 cWX"e6
arrears 欠款 8T!fGzHx
arrears of pay 欠付薪酬 nEeQL~:
arrears of revenue 逾期未收税款;逾期未收的帐项 Ew)n~!s
articles of association 组织章程;组织细则;组织章程细则 7<Z~\3x
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 JMl, N
ascertainment of profit 确定利润 dlU
JYI
"Asia Clear" “亚洲结算系统”