allotment 分配;配股 h,LSqjf"
allotment notice 股份配售通知;配股通知 Q 3WD!Z8y
allotment of shares 股份分配 J*@ p
M
allowable 可获宽免;免税的 e@3SF
allowable business loss 可扣除的营业亏损 .6y+van
allowable expenses 可扣税的支出 P1F-Wy1
allowance 免税额;津贴;备抵;准备金 ,%pCcM)
allowance for debts 债项的免税额 d9{lj(2P
allowance for depreciation by wear and tear 耗损折旧免税额 *HrEh;3^J
allowance for funeral expenses 殡殓费的免税额 f+e"`80$*C
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 1}VaBsEV
allowance for repairs and outgoings 修葺及支出方面的免税额 z}vT8qoX
allowance to debtor 给债务人的津贴 E'6>3n
alteration of capital 资本更改 AG(6.
alternate trustee 候补受托人
/-M:6
amalgamation 合并 ^
".OMS"!
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [6VB&
ambit of charges 征税范围;收费范围 zs=3e~o3
amended valuation 经修订的估值 %&L13:
American Commodities Exchange 美国商品交易所 c>bns/f
American Express Bank Limited 美国运通银行 +wi=IrRr
American Stock Exchange 美国证券交易所 |\(uO|)ju
amortization 摊销 <H-Nft>O
amount due from banks 存放银行同业的款项 2ZK]}&yC
amount due from banks abroad 存放海外银行同业的款项 D||0c"E
amount due from holding companies 控股公司欠款 p?gm=b#
amount due from local banks 存放本港银行同业的款项 !2t7s96
amount due to banks 银行同业的存款 )z
L@h
amount due to banks abroad 海外银行同业的存款 4\z@Evm
amount due to holding companies 控股公司存款 LL<xygd
amount due to local banks 本港银行同业的存款 Us`=^\
amount due to outport banks 外埠银行同业的存款 F5?S8=i
amount for note issue 发行纸币的款额 mSYjc)z
amount of bond 担保契据的款额 p%I)&- 8
amount of consideration 代价款额 f:-)S8OJ
amount of contribution 供款数额 5]O{tS
j
amount of indebtedness 负债款额 66val"^W
amount of principal of the loan 贷款本金额 N,Y)'s
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amount of rates chargeable 应征差饷数额 ^Iw$(
amount of share capital 股本额 ~"+"6zg
amount of sums assured 承保款额 J[}H^FR
amount of variation 变动幅度 R3B+vLGX
amount of vote 拨款数额 \ eHOHHAGW
amount payable 应付款额 SVU>q:ab
amount receivable 应收款额 MCN>3/81
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (3n "a'
analysis 分析 Lu#q o^
ancillary risk 附属风险 9E7 G%-
annual account 周年帐目;周年帐目报表;年度决算;年结 rXB;#ypO
annual accounting date 年结日期 |4\1V=(
annual allowance 每年免税额;年积金;年度津贴;年津 tpWGmjfo>
annual balance 年度余额 15ailA&(Qm
annual disposable income 每年可动用收入 >)M{^
annual estimates 周年预算 O3 sV)
annual fee 年费 +bumWOQ'
annual general meeting 周年大会 ]\*^G@HA2
annual growth rate 年增率;每年增长率 ^hLr9k
annual long-term supplement 长期个案每年补助金 U F"%FF
annual pensionable emolument 可供计算退休金的年薪 MblRdj6
annual report 年报 2cCiHEL #
Annual Report on the Consumer Price Index 《消费物价指数年报》 `n&:\Ib
annual return 周年报表;周年申报表;每年报税表格 ~0MpB~ {xd
Annual Return Rules 《周年报表规则》 UA<Fxt
annual review of consumer prices 每年消费物价回顾 kmC@\xTp
annual roll-forward basis 逐年延展方式 /1OCK=
annual salary 年薪 bRvGetX
annual statement 年度报表;年度决算表 +byOThuE
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 d:)#-x*h7
annuitant 年金受益人 HzTmNm)
annuity 年金 a=2.Y?
annuity contract 年金合约 s%:fZ7y
annuity on human life 人寿年金 @R&d<^I&M
antecedent debt 先前的债项 %]+R>+
ante-dated cheque 倒填日期支票 R U)(|;
anticipated expenditure 预期开支 B=0^Rysg
anticipated net profit 预期纯利 NO!Qo:
anticipated revenue 预期收入 U3_${
anti-inflation measure 反通货膨胀措施 R XCn;nM4
anti-inflationary stance 反通货膨胀立场 01A{\O1$j
apparent deficit 表面赤字 )]@h}K}
apparent financial solvency 表面偿债能力 S;4:`?s=i
apparent partner 表面合伙人 (=j;rfvP
application for personal assessment 个人入息课税申请书 K1@Pt}
application of fund 资金应用 8?Zhh.
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 NW1 Jr/
appointed actuary 委任精算师 k%6CkCw
appointed auditor 委任核数师;委任审计师 !
I:N<
appointed trustee 委任的受托人 Yg&(kmm
appointer 委任人 %7ngAIg
apportioned pro rata 按比例分摊
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apportionment 分配;分摊 w;lpJB\
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 UF+Qx/4h0
apportionment formula 分摊方程式 }zGx0
Q
apportionment of estate duty 遗产税的分摊 U}w'/:H
appraisal 估价;评估 i(4<MB1
a
appreciable growth 可观增长 OjGI
!
appreciable impact 显着影响 `w!XO$"]Z
appreciable increase 可观增长 ea=E/HR-
appreciation 增值;升值 IR-n:
z
appreciation against other currencies 相对其他货币升值 LdZVXp^
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O,r;-t4vYU
appreciation tax 增值税 R1zt6oY
appropriation 拨款;拨用;拨付 ]$/oSa/
appropriation account 拨款帐目 _ $a3lR
Appropriation Bill 拨款法案 Cx TAd[az
appropriation-in-aid system 补助拨款办法 ]y@A
=nR
approved assets 核准资产 ~e}JqJ(97
approved basket stock 认可一篮子证券 pwFdfp
approved budget 核准预算 Fx^wV^q3
approved charitable donation 认可慈善捐款 HPphTu}`
approved charitable institution 认可慈善机构 av'm$I|O
approved currency 核准货币;认可货币 M`Q$-#E:
approved estimates 核准预算 i.E2a)
approved estimates of expenditure 核准开支预算 h ;*x1BVE
approved overseas insurer 核准海外保险人 Uj5-x%~
approved overseas trust company 核准海外信托公司 \OW:-
approved pooled investment fund 核准汇集投资基金 =+iY<~8
approved provident fund scheme 认可公积金计划 t'eaR-
approved provision 核准拨款 0=>$J
WF
approved redeemable share 核准可赎回股份 AX`Tku
approved regional stock 认可地区性证券 70qEqNoC
approved retirement scheme 认可退休金计划 C~2!@<y
approved subordinated loan 核准附属贷款 S)U
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arbitrage 套戥;套汇;套利 |.)LZP,
arbitrageur 套戥者;套汇者 xX&B&"]5
arbitrary amount 临时款项 YdhV
a!Y
arrangement 措施;安排;协定 O h@z<1eYZ
arrears 欠款 HTL6;87w+]
arrears of pay 欠付薪酬 JvO1tA]ij
arrears of revenue 逾期未收税款;逾期未收的帐项 d27q,2f!
articles of association 组织章程;组织细则;组织章程细则 o898pg
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 j:%,lcF
ascertainment of profit 确定利润 'J?{/O ^
"Asia Clear" “亚洲结算系统”