allotment 分配;配股 9f+>ix,ek*
allotment notice 股份配售通知;配股通知 CQh,~
allotment of shares 股份分配 4m)OR
allowable 可获宽免;免税的 u8GMUN
allowable business loss 可扣除的营业亏损 P
[Uy
allowable expenses 可扣税的支出 Z|"p*5O,
allowance 免税额;津贴;备抵;准备金 -Go 7"j
allowance for debts 债项的免税额 #~O b)q|
allowance for depreciation by wear and tear 耗损折旧免税额 NKb1LbnZ*y
allowance for funeral expenses 殡殓费的免税额 X;v$5UKU
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 jz58E}
allowance for repairs and outgoings 修葺及支出方面的免税额 :>R
v!x`
allowance to debtor 给债务人的津贴 uvP2Wgt
alteration of capital 资本更改 jh2t9SI~
alternate trustee 候补受托人 b` Hz$8
amalgamation 合并 l 'DsZ9y@2
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /zDi9W*~1
ambit of charges 征税范围;收费范围 2owEw*5jl/
amended valuation 经修订的估值 L@`ouQ"sa
American Commodities Exchange 美国商品交易所 10!wqyj&
American Express Bank Limited 美国运通银行 n_ lo`
American Stock Exchange 美国证券交易所 &`0/CV
amortization 摊销 Sf5X3,Uw
amount due from banks 存放银行同业的款项 K*UgX(xu4P
amount due from banks abroad 存放海外银行同业的款项 ,1OyN]f3
amount due from holding companies 控股公司欠款 t58e(dgi
amount due from local banks 存放本港银行同业的款项 h.O$]:N
amount due to banks 银行同业的存款 B(xN Gs
amount due to banks abroad 海外银行同业的存款 EI!6MC)
amount due to holding companies 控股公司存款 8#!i[UFdj
amount due to local banks 本港银行同业的存款 <\kr1qHH
amount due to outport banks 外埠银行同业的存款 _=CZR7:O
amount for note issue 发行纸币的款额 A+hT3;lp
amount of bond 担保契据的款额 ;4
N;D
amount of consideration 代价款额 ;qH O OT
amount of contribution 供款数额 U!U$x74D5
amount of indebtedness 负债款额 otggN:^Qw
amount of principal of the loan 贷款本金额 /|
6;Z}2
amount of rates chargeable 应征差饷数额 fd-q3_f
amount of share capital 股本额 F1L:,.
e`
amount of sums assured 承保款额 ^&y$Wd]6
amount of variation 变动幅度 u#
}[ZoI
amount of vote 拨款数额 ys 5&PZg*
amount payable 应付款额 ]Oq[gBL"A
amount receivable 应收款额 |$5[(6T|
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 B,,D7cQC
analysis 分析 yR(x+Gs{]
ancillary risk 附属风险 |2{wG4
annual account 周年帐目;周年帐目报表;年度决算;年结 M1KqY: 9E
annual accounting date 年结日期 8\:NMP8W\
annual allowance 每年免税额;年积金;年度津贴;年津 Y ')x/H
annual balance 年度余额 J9~g|5
annual disposable income 每年可动用收入 y!!2WHvE
annual estimates 周年预算 s%<eD
annual fee 年费 U8
nH;}i
annual general meeting 周年大会 GnvL'ESa@M
annual growth rate 年增率;每年增长率 bV,}Pp+/"!
annual long-term supplement 长期个案每年补助金 (<^ yqH?
annual pensionable emolument 可供计算退休金的年薪 :9k Ty:
annual report 年报 itC-4^
Annual Report on the Consumer Price Index 《消费物价指数年报》 ..rOsg{
annual return 周年报表;周年申报表;每年报税表格 \L"kV!>
Annual Return Rules 《周年报表规则》 =:~R=/ZXk
annual review of consumer prices 每年消费物价回顾 >$4d7.^hb/
annual roll-forward basis 逐年延展方式 BCA&mi3q
annual salary 年薪 T#>7ub
annual statement 年度报表;年度决算表 eUg~)m5G
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 TqnTS0fx
annuitant 年金受益人 w K}T`*k
annuity 年金 ti#7(^j
annuity contract 年金合约 'q`^3&E
annuity on human life 人寿年金 c"[cNZo
antecedent debt 先前的债项 RsYU59_Y
ante-dated cheque 倒填日期支票 >p"c>V& 8
anticipated expenditure 预期开支 irfp!(r
anticipated net profit 预期纯利 R
rda# h^
anticipated revenue 预期收入 NX}<*b/
anti-inflation measure 反通货膨胀措施 lv04g} W
anti-inflationary stance 反通货膨胀立场 +llR204
apparent deficit 表面赤字 AB4(+S*LA
apparent financial solvency 表面偿债能力 5k.oW=
apparent partner 表面合伙人 Oeok; :
application for personal assessment 个人入息课税申请书 :5{wf Am
application of fund 资金应用 /{&tY:;m
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 2 O%`G+\)
appointed actuary 委任精算师 -PfX0y9n
appointed auditor 委任核数师;委任审计师 P}4QQw
appointed trustee 委任的受托人 ajEjZ6
appointer 委任人 `G}TG(
apportioned pro rata 按比例分摊 }|pwz
apportionment 分配;分摊 h5^Z2:#
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \pVXimam
apportionment formula 分摊方程式 va0{>Dc+
apportionment of estate duty 遗产税的分摊 ~
Yy>zUH^X
appraisal 估价;评估 H5Io{B%=
appreciable growth 可观增长 rogT~G}q
appreciable impact 显着影响 s6@DGSJ
appreciable increase 可观增长 +8Rg F
appreciation 增值;升值 9J2NH|]c
appreciation against other currencies 相对其他货币升值 BW$"`T@c6~
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :0Rx#%u}#
appreciation tax 增值税 j3{D^|0bP
appropriation 拨款;拨用;拨付 s*-n^o-
appropriation account 拨款帐目 fR(d
Appropriation Bill 拨款法案 6V7B;tB
appropriation-in-aid system 补助拨款办法 vbyH<LPz5
approved assets 核准资产 G6$kv2(k`@
approved basket stock 认可一篮子证券 AHX St
approved budget 核准预算 T9Nb`sbV]
approved charitable donation 认可慈善捐款 $}!p+$
approved charitable institution 认可慈善机构
3`t%g[D1
approved currency 核准货币;认可货币 Q$zO
83
approved estimates 核准预算 ]7Tkkw$
approved estimates of expenditure 核准开支预算 ~Vr.J}]J
approved overseas insurer 核准海外保险人 iT2B'QI=<
approved overseas trust company 核准海外信托公司 ,g2ij
approved pooled investment fund 核准汇集投资基金 M`,)w i
approved provident fund scheme 认可公积金计划 tp6 3@L|Q
approved provision 核准拨款 CEX"D`
approved redeemable share 核准可赎回股份 {y=j
?lD
approved regional stock 认可地区性证券 cj$[E]B3V*
approved retirement scheme 认可退休金计划 \1D<!k\S
approved subordinated loan 核准附属贷款
ahJ`$U4n
arbitrage 套戥;套汇;套利 b4[bL2J$h1
arbitrageur 套戥者;套汇者 <
t,zaIi
arbitrary amount 临时款项 jIC_[
arrangement 措施;安排;协定 t/VD31
arrears 欠款 _V7s#_p
arrears of pay 欠付薪酬 #h`
V>;
arrears of revenue 逾期未收税款;逾期未收的帐项 1_PoqD!q
articles of association 组织章程;组织细则;组织章程细则 DtXrWS/
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ;$.J3!
ascertainment of profit 确定利润 `d5%.N
"Asia Clear" “亚洲结算系统”