allotment 分配;配股 B=7L+6
allotment notice 股份配售通知;配股通知 "]<Ut{Xb
allotment of shares 股份分配 <jF <_j
allowable 可获宽免;免税的 +]X^bB[
allowable business loss 可扣除的营业亏损 (0r6_8e6xv
allowable expenses 可扣税的支出 J$oJ
allowance 免税额;津贴;备抵;准备金 [@czvPi
allowance for debts 债项的免税额 ;A_QI>>
allowance for depreciation by wear and tear 耗损折旧免税额 X9J^Olq
allowance for funeral expenses 殡殓费的免税额 =z+zg^wsT
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Ue7~rPdlR
allowance for repairs and outgoings 修葺及支出方面的免税额 lq~n*uwO}t
allowance to debtor 给债务人的津贴 SL*(ZEn"
alteration of capital 资本更改
G(>a LF
alternate trustee 候补受托人 !VW#hc\A5
amalgamation 合并 n"JrjvS
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 VQyDd~Za
ambit of charges 征税范围;收费范围 ,aeFEs
i
amended valuation 经修订的估值 XcXd7e
American Commodities Exchange 美国商品交易所 IaB
A 2
American Express Bank Limited 美国运通银行 qlu yJpt
American Stock Exchange 美国证券交易所 P;GUGG*W
amortization 摊销 P&K~wP]
amount due from banks 存放银行同业的款项 DIY WFVh
amount due from banks abroad 存放海外银行同业的款项 >}iYZ[ V
amount due from holding companies 控股公司欠款 eL.S="
amount due from local banks 存放本港银行同业的款项 ;rX4${h
amount due to banks 银行同业的存款 *-7O|
''
amount due to banks abroad 海外银行同业的存款 Kxq~,g=t
amount due to holding companies 控股公司存款 f`Nu]#i
amount due to local banks 本港银行同业的存款 lPH]fWt<
amount due to outport banks 外埠银行同业的存款 +.=a
R<Q
amount for note issue 发行纸币的款额 V
H/_0
amount of bond 担保契据的款额 E?V:dr
amount of consideration 代价款额 "(5M }5D
amount of contribution 供款数额 %}@^[E)
amount of indebtedness 负债款额 CzgLgh;:T
amount of principal of the loan 贷款本金额 (Q@+W|~
amount of rates chargeable 应征差饷数额 I<$lpU_H
amount of share capital 股本额 p8Pvctc
amount of sums assured 承保款额 xk,E
A U
amount of variation 变动幅度 ,,?t
>|3
amount of vote 拨款数额 ^;'3(m=
amount payable 应付款额 j%lW+[%
amount receivable 应收款额 iVD9MHT4
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qhogcAvE
analysis 分析 ?D#Vh a
ancillary risk 附属风险 _M?: N:e
annual account 周年帐目;周年帐目报表;年度决算;年结 T"$"`A"
annual accounting date 年结日期 Fw|5A"9'a'
annual allowance 每年免税额;年积金;年度津贴;年津 )|:|.`H
annual balance 年度余额 b3Do{1BV
annual disposable income 每年可动用收入 h'
16"j>
annual estimates 周年预算 KjLj
annual fee 年费 f@yST z;u
annual general meeting 周年大会 DpA)Z??
annual growth rate 年增率;每年增长率 P
ffRV7qU0
annual long-term supplement 长期个案每年补助金 {pVD`#Tl[
annual pensionable emolument 可供计算退休金的年薪 _vad>-=D*U
annual report 年报 SQ@@79A
Annual Report on the Consumer Price Index 《消费物价指数年报》 B!,})F$x
annual return 周年报表;周年申报表;每年报税表格 bygwoZ<E
Annual Return Rules 《周年报表规则》 e|`&K"fnq
annual review of consumer prices 每年消费物价回顾 ydpsPU?wj5
annual roll-forward basis 逐年延展方式 }hGbF"clqg
annual salary 年薪 bH&[O`vf
annual statement 年度报表;年度决算表 zITXEorF!J
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 2rA`y8g(L
annuitant 年金受益人 Od!j+.OY<
annuity 年金 D.RHvo~6
annuity contract 年金合约 *p
VKMmU
annuity on human life 人寿年金 EPyFM_k
antecedent debt 先前的债项 |XeuqZa
ante-dated cheque 倒填日期支票 Fd2zvi
anticipated expenditure 预期开支 xD1w#FMlQs
anticipated net profit 预期纯利 %hY+%^k.
anticipated revenue 预期收入 -E.EI@"
anti-inflation measure 反通货膨胀措施 yHCBf)N7\
anti-inflationary stance 反通货膨胀立场 zF{5!b
apparent deficit 表面赤字 Nj?,'?'O}
apparent financial solvency 表面偿债能力 JTx&_Ok#
apparent partner 表面合伙人 pCv=rK@
application for personal assessment 个人入息课税申请书 )5B90[M|t
application of fund 资金应用 " 4s,a
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 QQqWJq~
appointed actuary 委任精算师 zc(-dMlK
appointed auditor 委任核数师;委任审计师 Ehg5u'cj
appointed trustee 委任的受托人 KVJiCdg-
appointer 委任人
BVG 3 T
apportioned pro rata 按比例分摊 N1_nBQF )
apportionment 分配;分摊 2&dtOyxo>
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8%Pjx7'<
apportionment formula 分摊方程式 "",V\m
apportionment of estate duty 遗产税的分摊 f ^z7K
appraisal 估价;评估 1'M<{h<sP
appreciable growth 可观增长 RzXxnx)]q
appreciable impact 显着影响 7)~/`w)P
appreciable increase 可观增长 UA}k"uM
appreciation 增值;升值 %A?Ym33
appreciation against other currencies 相对其他货币升值 x
EGI'lt
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [&6l=a
appreciation tax 增值税 "{|9Yis=
appropriation 拨款;拨用;拨付 Yk[yG;W
appropriation account 拨款帐目 aiea&aJ
Appropriation Bill 拨款法案 iz>a0~(K
appropriation-in-aid system 补助拨款办法 H+F'K
XP*K
approved assets 核准资产 K" Y,K
approved basket stock 认可一篮子证券 jRzR`>5
approved budget 核准预算 ]x! vPIyq
approved charitable donation 认可慈善捐款 r'-)@|
approved charitable institution 认可慈善机构 9J*m!-hOY
approved currency 核准货币;认可货币 JQ!D8Ut
approved estimates 核准预算 Z3=t"
approved estimates of expenditure 核准开支预算 gZ:)l@ Wu
approved overseas insurer 核准海外保险人 tPc '#.
approved overseas trust company 核准海外信托公司 Bm1yBKjO
approved pooled investment fund 核准汇集投资基金 bNj| GIf
approved provident fund scheme 认可公积金计划 UEt#;e
approved provision 核准拨款 $}N'm
approved redeemable share 核准可赎回股份 BHqJ~2&FDW
approved regional stock 认可地区性证券 &H<-joZ)Z\
approved retirement scheme 认可退休金计划 Gb\}e}TB[
approved subordinated loan 核准附属贷款 76(&O
arbitrage 套戥;套汇;套利 '3aDvV0
arbitrageur 套戥者;套汇者 $wAVM/u&
arbitrary amount 临时款项 L3'o2@$
arrangement 措施;安排;协定 gtJUQu p2
arrears 欠款 %.[t(F
arrears of pay 欠付薪酬 -7>vh|3
arrears of revenue 逾期未收税款;逾期未收的帐项 8g^OXZ
articles of association 组织章程;组织细则;组织章程细则 J8~3LE
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Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ZI-)'
ascertainment of profit 确定利润 P8piXG
"Asia Clear" “亚洲结算系统”