allotment 分配;配股 K?5B>dv@A
allotment notice 股份配售通知;配股通知 R#"U/8b>z
allotment of shares 股份分配 ]jHgo](%
allowable 可获宽免;免税的
]#Y|
allowable business loss 可扣除的营业亏损 qgwv=5|
allowable expenses 可扣税的支出 zj~8>QnKk
allowance 免税额;津贴;备抵;准备金 H @_eFlT t
allowance for debts 债项的免税额 q,<n,0)K
allowance for depreciation by wear and tear 耗损折旧免税额 zWF
5m )-
allowance for funeral expenses 殡殓费的免税额 jHs<s`#h
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 v(qV\:s}m
allowance for repairs and outgoings 修葺及支出方面的免税额 66I|0_
allowance to debtor 给债务人的津贴 mgJShn8]
alteration of capital 资本更改 <{$ev&bQ
alternate trustee 候补受托人 )p^m}N 6M]
amalgamation 合并 0t5Q9#RY
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _ff
=B
ambit of charges 征税范围;收费范围 "WF(
6z#
amended valuation 经修订的估值 j~+[uzW98
American Commodities Exchange 美国商品交易所 "2)+)Db
American Express Bank Limited 美国运通银行 E\{^0vNc
American Stock Exchange 美国证券交易所 |HaU3E*R
amortization 摊销 F3kC"H
amount due from banks 存放银行同业的款项 N,WI{*
amount due from banks abroad 存放海外银行同业的款项 =?meO0]y
amount due from holding companies 控股公司欠款 M[:O(
amount due from local banks 存放本港银行同业的款项 LL|_c4$Ky
amount due to banks 银行同业的存款 !Z#_X@NFc
amount due to banks abroad 海外银行同业的存款 LVPt*S= /
amount due to holding companies 控股公司存款 ^tm++
amount due to local banks 本港银行同业的存款 =q_&*'
amount due to outport banks 外埠银行同业的存款 844tXMtPB\
amount for note issue 发行纸币的款额 7sQ]w
amount of bond 担保契据的款额 (t]lP/
amount of consideration 代价款额 Y0/jH2 n
amount of contribution 供款数额 qT4I Y$h
amount of indebtedness 负债款额 [47K7~9p
amount of principal of the loan 贷款本金额 *k3 d^9o#
amount of rates chargeable 应征差饷数额 Nb^zkg
amount of share capital 股本额 y)?W-5zL
amount of sums assured 承保款额 OoAr%
amount of variation 变动幅度 GN
htnB
amount of vote 拨款数额 <.PPs:{8#
amount payable 应付款额 $$2S*qY
amount receivable 应收款额 d8Q_6(Ar|
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Bq$e|t)'
analysis 分析 es.\e.HK
ancillary risk 附属风险 ^}i50SG:y
annual account 周年帐目;周年帐目报表;年度决算;年结 H j5WJ{p.
annual accounting date 年结日期 %\(y8QV
annual allowance 每年免税额;年积金;年度津贴;年津 '8r8
^g[
annual balance 年度余额 veYsctK~
annual disposable income 每年可动用收入 m
wRLzN
annual estimates 周年预算 O84v*=u A
annual fee 年费 :$SRG^7md
annual general meeting 周年大会 eZN3H"H
annual growth rate 年增率;每年增长率 @e.OU(Bf
annual long-term supplement 长期个案每年补助金 R,d70w
(_
annual pensionable emolument 可供计算退休金的年薪 Sy+]SeF&
annual report 年报 <B]i80.
Annual Report on the Consumer Price Index 《消费物价指数年报》 8!o{W=m^4
annual return 周年报表;周年申报表;每年报税表格 Z,|1G6f@
Annual Return Rules 《周年报表规则》 E< zT
annual review of consumer prices 每年消费物价回顾 @yU!sE:
annual roll-forward basis 逐年延展方式 X/`#5<x
annual salary 年薪 y (c|5CQ
annual statement 年度报表;年度决算表 b2/N H1A
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 C>w9
{h
annuitant 年金受益人 4pfix1F g
annuity 年金 .T#y N\S1
annuity contract 年金合约 ?BHWzo!
annuity on human life 人寿年金 `5k6s,
antecedent debt 先前的债项 9I`Mm}v@
ante-dated cheque 倒填日期支票 1^x2WlUm4
anticipated expenditure 预期开支 h9Tf@]W
anticipated net profit 预期纯利 .WL\:{G8;
anticipated revenue 预期收入 RS||KA])J
anti-inflation measure 反通货膨胀措施 9%3 r-U=
anti-inflationary stance 反通货膨胀立场 lJ2|jFY9
apparent deficit 表面赤字 V 9QvQA
r
apparent financial solvency 表面偿债能力 Kh:#S|
apparent partner 表面合伙人 >?G|Yz*kEJ
application for personal assessment 个人入息课税申请书 /c_kj2& ]9
application of fund 资金应用 {0A[v}X ~
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 D_yY0rRM
appointed actuary 委任精算师 yv
!''F:9F
appointed auditor 委任核数师;委任审计师 x;ICV%g/
appointed trustee 委任的受托人 |7S4;
appointer 委任人 ,IT)zCpaBP
apportioned pro rata 按比例分摊 6uCk0
B|
apportionment 分配;分摊 s_GK;;
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @ V7ooo!
apportionment formula 分摊方程式 7+D'W7Yx
apportionment of estate duty 遗产税的分摊 (
Qx-KRH
appraisal 估价;评估 U>L=.\\|
appreciable growth 可观增长 48~m=mI
appreciable impact 显着影响 skR,M=F~
appreciable increase 可观增长 {x&jh|f`g
appreciation 增值;升值 uhw5O9
appreciation against other currencies 相对其他货币升值 +QXYU8bYZ
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /8$1[[[
appreciation tax 增值税 3I>S:|=K
appropriation 拨款;拨用;拨付 0'q(XB`i=
appropriation account 拨款帐目 (}~eD
Appropriation Bill 拨款法案 =|6^)lt$
appropriation-in-aid system 补助拨款办法
d5sGkR`(
approved assets 核准资产 YA;8uMqh;
approved basket stock 认可一篮子证券 bn*{*=(|
approved budget 核准预算 e&H<lT
approved charitable donation 认可慈善捐款 PFDWC3<
approved charitable institution 认可慈善机构 {M)3GsP?
approved currency 核准货币;认可货币 @KW+?maW
approved estimates 核准预算 S,"ChR
approved estimates of expenditure 核准开支预算 q*RaX
4V
approved overseas insurer 核准海外保险人 \6`%NhkM_
approved overseas trust company 核准海外信托公司 ;8;~C"
approved pooled investment fund 核准汇集投资基金 y1\^
v_.^
approved provident fund scheme 认可公积金计划 }lNu
fu
approved provision 核准拨款 k9_VhR|!
approved redeemable share 核准可赎回股份 LKf5r,C
approved regional stock 认可地区性证券 :E >n)_^
approved retirement scheme 认可退休金计划 B
yy-Cc
approved subordinated loan 核准附属贷款 ?CUp&L0-"
arbitrage 套戥;套汇;套利 W
&0@&U
arbitrageur 套戥者;套汇者 V&,<,iNN
arbitrary amount 临时款项 z[lRb]:i[
arrangement 措施;安排;协定 /[0 /8f6
arrears 欠款 [BZ(p
arrears of pay 欠付薪酬 @8<uAu%
arrears of revenue 逾期未收税款;逾期未收的帐项 e\
l,gQP
articles of association 组织章程;组织细则;组织章程细则 S!I <m&Cgc
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 $p6Xa;j$ 9
ascertainment of profit 确定利润 X,!OWz:[
"Asia Clear" “亚洲结算系统”