allotment 分配;配股 Cz);mOb%M%
allotment notice 股份配售通知;配股通知 *;yMD-=
allotment of shares 股份分配 {ZM2WFpE
allowable 可获宽免;免税的 - QI`npsnV
allowable business loss 可扣除的营业亏损 ZFu
J2 :
allowable expenses 可扣税的支出 s&`XK$p
allowance 免税额;津贴;备抵;准备金 *n_4Rr
allowance for debts 债项的免税额 8Pdn
w/W
allowance for depreciation by wear and tear 耗损折旧免税额 2T%f~yQ^
allowance for funeral expenses 殡殓费的免税额 ftH%, /,
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 :;WDPRx
allowance for repairs and outgoings 修葺及支出方面的免税额 5YH
mp7c-z
allowance to debtor 给债务人的津贴 BI^]juH-c
alteration of capital 资本更改 u\geD
alternate trustee 候补受托人 ]a |;G
amalgamation 合并 / lM~K:
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 to|9)\
ambit of charges 征税范围;收费范围 NP'DuzC
amended valuation 经修订的估值 [=F
|^KL
American Commodities Exchange 美国商品交易所 8si^HEQ8
American Express Bank Limited 美国运通银行 v!h-h&p O7
American Stock Exchange 美国证券交易所 fO(S+}
amortization 摊销 KL"L65g&
amount due from banks 存放银行同业的款项 \\Tp40m+
amount due from banks abroad 存放海外银行同业的款项 X@q1;J
amount due from holding companies 控股公司欠款 g
2<S4
amount due from local banks 存放本港银行同业的款项 .%Q Ea_\
amount due to banks 银行同业的存款 $[CA#AXE
amount due to banks abroad 海外银行同业的存款 y+afUJT
amount due to holding companies 控股公司存款 }/0dfes
amount due to local banks 本港银行同业的存款 c!^}!32j)
amount due to outport banks 外埠银行同业的存款 Fh$&puF2
amount for note issue 发行纸币的款额 2vQ^519
amount of bond 担保契据的款额 Z?'|9FM
amount of consideration 代价款额 AV3,4u
amount of contribution 供款数额 |bnjC $b *
amount of indebtedness 负债款额 wx5*!^&j
amount of principal of the loan 贷款本金额 +
qqN
amount of rates chargeable 应征差饷数额 oa !P]r
amount of share capital 股本额 -JK4-Hg
amount of sums assured 承保款额 yvisoZX
amount of variation 变动幅度 yLOLv6g~e
amount of vote 拨款数额 Kp8T;&<Iay
amount payable 应付款额 S9oGf
amount receivable 应收款额 nW'x#0-
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 }*R6p?L5
analysis 分析 ye2Oh7
ancillary risk 附属风险 0*@S-Lj^c
annual account 周年帐目;周年帐目报表;年度决算;年结 hAyPaS #
annual accounting date 年结日期 3[Iw%% q
annual allowance 每年免税额;年积金;年度津贴;年津 L(8dK
annual balance 年度余额 7'uc;5:
annual disposable income 每年可动用收入 oF
xVK
annual estimates 周年预算 $7d"9s\$"
annual fee 年费 ]t;5kj/
annual general meeting 周年大会 TeqsP1{?
annual growth rate 年增率;每年增长率 ? d\8Q't*
annual long-term supplement 长期个案每年补助金 jMbK7
1K%
annual pensionable emolument 可供计算退休金的年薪 >K%x44|
annual report 年报 J[wXG6M
Annual Report on the Consumer Price Index 《消费物价指数年报》 l:f
sZO4
annual return 周年报表;周年申报表;每年报税表格 cyNLeg+O*
Annual Return Rules 《周年报表规则》 Q#KjX;No
annual review of consumer prices 每年消费物价回顾 ;D:T
^4
annual roll-forward basis 逐年延展方式 qDAjW)w
Jp
annual salary 年薪 3IFU{0a`
annual statement 年度报表;年度决算表 CV "Y40
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 *Fws]y2t~
annuitant 年金受益人 063;D+
annuity 年金 Kx0dOkE
annuity contract 年金合约 Q@n k T1o
annuity on human life 人寿年金 yk2j&}M
antecedent debt 先前的债项 <@u6*]
ante-dated cheque 倒填日期支票 Dy!fwYPA/{
anticipated expenditure 预期开支 &)-?=M
anticipated net profit 预期纯利 7l3q~ dQ
anticipated revenue 预期收入 A4' aB0^
anti-inflation measure 反通货膨胀措施 n4johV.#
anti-inflationary stance 反通货膨胀立场 mN02T@R
-
apparent deficit 表面赤字 ^ZG 1
apparent financial solvency 表面偿债能力 7I|Mq
apparent partner 表面合伙人 }q9f,mz
application for personal assessment 个人入息课税申请书 fF%r$`2
application of fund 资金应用 x]Ef}g
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 ~vmY2h\
appointed actuary 委任精算师 UB}mI0/w
appointed auditor 委任核数师;委任审计师 ?9+;[X
appointed trustee 委任的受托人 1zRO==b
appointer 委任人 }g?]B +0
apportioned pro rata 按比例分摊 . {I7sUQ
apportionment 分配;分摊 7Y/_/t~Y
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
r DuG["
apportionment formula 分摊方程式 K
4BMa]/U
apportionment of estate duty 遗产税的分摊 Sgj6tH2M
appraisal 估价;评估 M3%<kk-_
appreciable growth 可观增长 Dg`W{oj
appreciable impact 显着影响 k:sh:G+=$d
appreciable increase 可观增长 M:x(_Lu
appreciation 增值;升值 sC>8[Jatd
appreciation against other currencies 相对其他货币升值 V6Y!0,w!a
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 v&Kw
3!X#E
appreciation tax 增值税
eW/Hn
appropriation 拨款;拨用;拨付 Eq
t61O$x
appropriation account 拨款帐目 M5]wU
Appropriation Bill 拨款法案 /-T%yuU
appropriation-in-aid system 补助拨款办法 y03l_E,
approved assets 核准资产 ;\h'A(
approved basket stock 认可一篮子证券 3I]5DW %-
approved budget 核准预算 d=[.
approved charitable donation 认可慈善捐款 ]l`DR4
=
approved charitable institution 认可慈善机构 Y3?kj@T`i
approved currency 核准货币;认可货币 /=%4gWtr
approved estimates 核准预算 b~r ?#2K
approved estimates of expenditure 核准开支预算 ]^!#
0(
approved overseas insurer 核准海外保险人 I/'>Bn+
approved overseas trust company 核准海外信托公司 Mvux=Ws
approved pooled investment fund 核准汇集投资基金 /Mv'fich(
approved provident fund scheme 认可公积金计划 --FvE|I
approved provision 核准拨款 '?\Hm'8
approved redeemable share 核准可赎回股份 61wiXX"N
approved regional stock 认可地区性证券 fYwumx`J
approved retirement scheme 认可退休金计划 I)clGMS,
approved subordinated loan 核准附属贷款 l1@:&j3h
arbitrage 套戥;套汇;套利 qFay]V(O|
arbitrageur 套戥者;套汇者 7Ev~yY;N
arbitrary amount 临时款项 M:ttzsd
arrangement 措施;安排;协定 U9Sp$$L
arrears 欠款 W*P/~U=
arrears of pay 欠付薪酬 B|!Re4`0
arrears of revenue 逾期未收税款;逾期未收的帐项 t JJaIb6Xj
articles of association 组织章程;组织细则;组织章程细则 wDn5|F}i&
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 {L#P
dj{
ascertainment of profit 确定利润 \hg12],#:@
"Asia Clear" “亚洲结算系统”