allotment 分配;配股 EX 9Z{xX
allotment notice 股份配售通知;配股通知 p
+D=}O
allotment of shares 股份分配 "#XtDpGk
allowable 可获宽免;免税的 V
[4n'LcE
allowable business loss 可扣除的营业亏损 k|ip?O
allowable expenses 可扣税的支出 "8t\MKt(
allowance 免税额;津贴;备抵;准备金 o4'v> b
allowance for debts 债项的免税额 4I.1D2 1jA
allowance for depreciation by wear and tear 耗损折旧免税额 $eCGez<E
allowance for funeral expenses 殡殓费的免税额 >x?2F
z.
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 0o;~~\fq.
allowance for repairs and outgoings 修葺及支出方面的免税额 <UAP~RH{
allowance to debtor 给债务人的津贴
pDhY%w#
alteration of capital 资本更改 4.k`[q8
alternate trustee 候补受托人 C"9"{
amalgamation 合并 rys<-i(
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 C*j9Iaj
ambit of charges 征税范围;收费范围 u[mY!(>nQ
amended valuation 经修订的估值 p)z-W(
American Commodities Exchange 美国商品交易所 qp1\I$Y
American Express Bank Limited 美国运通银行 E.#6;HHzN
American Stock Exchange 美国证券交易所 ^
+a
amortization 摊销 *zSxG[s
amount due from banks 存放银行同业的款项 O99mic
amount due from banks abroad 存放海外银行同业的款项 7AeP Gr
amount due from holding companies 控股公司欠款 %ph"PR/t?
amount due from local banks 存放本港银行同业的款项 NE[y|/
amount due to banks 银行同业的存款 e7's)C>/'
amount due to banks abroad 海外银行同业的存款 .S6ji~;r
amount due to holding companies 控股公司存款 wzxdVn
'S
amount due to local banks 本港银行同业的存款 () <`t}FQ
amount due to outport banks 外埠银行同业的存款 w#<^RKk
amount for note issue 发行纸币的款额 R%W@~o\p]
amount of bond 担保契据的款额 ,M{Q}:$+4
amount of consideration 代价款额 x i.IRAZX
amount of contribution 供款数额 |I/,F;'
amount of indebtedness 负债款额 i9y3PP)
amount of principal of the loan 贷款本金额 z[Z2H5[
amount of rates chargeable 应征差饷数额 &!OGIYC(
amount of share capital 股本额 2J&XNV^tJ
amount of sums assured 承保款额 RCQAtBd
amount of variation 变动幅度 ~r PYJ
amount of vote 拨款数额 uX98iJ
amount payable 应付款额 Y}K!`~n1S
amount receivable 应收款额 )]tvwEo
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 #_{0Ndp2
analysis 分析 PM8Ks?P#u
ancillary risk 附属风险 :TlAL#
s&
annual account 周年帐目;周年帐目报表;年度决算;年结 W?=$V>)
annual accounting date 年结日期 FQ0KUb}0
annual allowance 每年免税额;年积金;年度津贴;年津 PaxK^*
annual balance 年度余额 2Gm-\o&Td"
annual disposable income 每年可动用收入 [u7 vY@
annual estimates 周年预算 :b<KX%g
annual fee 年费 KjBOjD'I
annual general meeting 周年大会 keaj3#O
annual growth rate 年增率;每年增长率 CJv>/#$/F
annual long-term supplement 长期个案每年补助金 Q%I#{+OT
annual pensionable emolument 可供计算退休金的年薪 rNZO.qijz
annual report 年报 _/ct=
Annual Report on the Consumer Price Index 《消费物价指数年报》 </|)"OD9
annual return 周年报表;周年申报表;每年报税表格 XzW7eO,A
Annual Return Rules 《周年报表规则》 nW~$
(Qnd
annual review of consumer prices 每年消费物价回顾 gA{'Q\
annual roll-forward basis 逐年延展方式 3;y_qwA
annual salary 年薪 =w?M_[&K)
annual statement 年度报表;年度决算表 zuk"
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 FOc|*>aKP
annuitant 年金受益人 |PI)A`
annuity 年金 (=`Z0)=
annuity contract 年金合约 8W;xi:CC
annuity on human life 人寿年金 oHOW5
antecedent debt 先前的债项 OI*ZVD)J
ante-dated cheque 倒填日期支票 hHCzj*5
anticipated expenditure 预期开支 i3D<`\;r
anticipated net profit 预期纯利 ~:T3|
anticipated revenue 预期收入 ) @!~8<_"
anti-inflation measure 反通货膨胀措施 sfyBw
anti-inflationary stance 反通货膨胀立场 3R'.}^RN
apparent deficit 表面赤字 J `YnT
apparent financial solvency 表面偿债能力 cES;bwQ
apparent partner 表面合伙人 bo&\3
application for personal assessment 个人入息课税申请书 Ica3
application of fund 资金应用 09G9nu ;&{
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 T~s&)wD
appointed actuary 委任精算师
"Ys_ \
appointed auditor 委任核数师;委任审计师 S|~i>
appointed trustee 委任的受托人 1$);V,DK!
appointer 委任人 $U ~=.!_du
apportioned pro rata 按比例分摊 xy$vYDAFw
apportionment 分配;分摊 @55bE\E?@
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &}>|5>cJu
apportionment formula 分摊方程式 tB
GkRd!
apportionment of estate duty 遗产税的分摊 "fRlEO[9
appraisal 估价;评估 _t$lcOT
appreciable growth 可观增长 giaD9$C
appreciable impact 显着影响 T}V7SD.
appreciable increase 可观增长
D}mo\
appreciation 增值;升值 Ok*VQKyDLH
appreciation against other currencies 相对其他货币升值 h0T< :X
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 |~
z8<
appreciation tax 增值税 `oB' (
appropriation 拨款;拨用;拨付 FTbT9
appropriation account 拨款帐目 l{nB.m2
Appropriation Bill 拨款法案 =>HIF#jU
appropriation-in-aid system 补助拨款办法 h~,x7]w6
approved assets 核准资产 g!p+rq_f
approved basket stock 认可一篮子证券 6].yRNy"
approved budget 核准预算 #x, ]D
approved charitable donation 认可慈善捐款 5OPS&:
approved charitable institution 认可慈善机构 sXSj OUI
approved currency 核准货币;认可货币 :5r:I[FFy
approved estimates 核准预算 GA'*58
approved estimates of expenditure 核准开支预算 mw:3q6
approved overseas insurer 核准海外保险人 v>JB
rIb$
approved overseas trust company 核准海外信托公司 uOyLC<I/
approved pooled investment fund 核准汇集投资基金 3Qqnw{*
approved provident fund scheme 认可公积金计划 g ^D)x[
approved provision 核准拨款 Sja
"(sJ
approved redeemable share 核准可赎回股份 ;[?J5X,
approved regional stock 认可地区性证券 \B*k_W/r@
approved retirement scheme 认可退休金计划 NFdJb\
approved subordinated loan 核准附属贷款 db{NKwpj'
arbitrage 套戥;套汇;套利 c80
}1
arbitrageur 套戥者;套汇者 R g%R/p)C
arbitrary amount 临时款项 &Tf=~6
arrangement 措施;安排;协定 3{ .9O$
arrears 欠款 |M[v493\
arrears of pay 欠付薪酬 ;e&hM\p
arrears of revenue 逾期未收税款;逾期未收的帐项 p+u{W"I`
articles of association 组织章程;组织细则;组织章程细则 V_NjkyI
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 +9<,3IJe6
ascertainment of profit 确定利润 ~J8cS
"Asia Clear" “亚洲结算系统”