allotment 分配;配股 k=4N(i/s
allotment notice 股份配售通知;配股通知 * 5
|)-E
allotment of shares 股份分配 0q.Ujm=,z
allowable 可获宽免;免税的 _9tK[/h
allowable business loss 可扣除的营业亏损 %YSpCI
allowable expenses 可扣税的支出 gzBy?r> r
allowance 免税额;津贴;备抵;准备金 fbWFLSm;
allowance for debts 债项的免税额 '\Jj8oJQj
allowance for depreciation by wear and tear 耗损折旧免税额 .
Q@S #d
allowance for funeral expenses 殡殓费的免税额 s7g(3<(
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ysmNio
allowance for repairs and outgoings 修葺及支出方面的免税额 HS{(v;
allowance to debtor 给债务人的津贴 S!Omy:=;i
alteration of capital 资本更改 2-=\~<)
alternate trustee 候补受托人 hX`hs-*qM
amalgamation 合并 d)@<W1;
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 u5 {JQO
ambit of charges 征税范围;收费范围 |}{B1A
amended valuation 经修订的估值 aO@7O*
American Commodities Exchange 美国商品交易所 GuGOePV
American Express Bank Limited 美国运通银行 Eo\UAc
American Stock Exchange 美国证券交易所 Ma'_e=+A
amortization 摊销 V$"ujRp
amount due from banks 存放银行同业的款项 0{[m%eSK'
amount due from banks abroad 存放海外银行同业的款项 Z4A!U~
amount due from holding companies 控股公司欠款 U~}
U\_
amount due from local banks 存放本港银行同业的款项 ~XyW&@
amount due to banks 银行同业的存款 pl5P2&k
amount due to banks abroad 海外银行同业的存款 -+7uy.@cS
amount due to holding companies 控股公司存款 :(a]V"(&Eq
amount due to local banks 本港银行同业的存款 L7= Q<D<
amount due to outport banks 外埠银行同业的存款 !).}u,*'no
amount for note issue 发行纸币的款额 'mH )d
amount of bond 担保契据的款额 :Xn7Ha[f
amount of consideration 代价款额 r'dr9"-{
amount of contribution 供款数额 %]g
n?`O
amount of indebtedness 负债款额 H;U)b{
amount of principal of the loan 贷款本金额 DUL4noq{
amount of rates chargeable 应征差饷数额 HQUeWCN
amount of share capital 股本额 z-@=+4~
amount of sums assured 承保款额 %/c+`Wd/l$
amount of variation 变动幅度 K,6b3kk
amount of vote 拨款数额 y kW [B
amount payable 应付款额 v~T7`
amount receivable 应收款额 V7Z4T6j4
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X=6
y_^
analysis 分析 !eAo
ancillary risk 附属风险 -pU|hSW*b
annual account 周年帐目;周年帐目报表;年度决算;年结 P7 ]z
annual accounting date 年结日期 v?0r`<Mn
annual allowance 每年免税额;年积金;年度津贴;年津 `C_jP|[e
annual balance 年度余额 Tx1vL
annual disposable income 每年可动用收入 e/*$^i+S
annual estimates 周年预算 :LWn<,4F&
annual fee 年费 E]J:~H'E
r
annual general meeting 周年大会 yMZHUd
annual growth rate 年增率;每年增长率 PN$X N<
annual long-term supplement 长期个案每年补助金 Cv>o.Bp|
annual pensionable emolument 可供计算退休金的年薪 G/d4f?RU
annual report 年报 BaO1/zk
Annual Report on the Consumer Price Index 《消费物价指数年报》 :qR=>n=
annual return 周年报表;周年申报表;每年报税表格 Wxkx,q?
Annual Return Rules 《周年报表规则》 \XF}?*8
annual review of consumer prices 每年消费物价回顾 cO\-
annual roll-forward basis 逐年延展方式 k-E{d04-2
annual salary 年薪 _TUk(Qe
annual statement 年度报表;年度决算表 [k[u*5hP|F
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
mv
atUe
annuitant 年金受益人 x
$wd
O
annuity 年金 rZojY}dWJ
annuity contract 年金合约 R#n%cXc|
annuity on human life 人寿年金 dl5=q\1=
antecedent debt 先前的债项 `k;KBW
ante-dated cheque 倒填日期支票 -/x
W
anticipated expenditure 预期开支 ,;<RW]r-P
anticipated net profit 预期纯利 !ph" mf$-
anticipated revenue 预期收入 <]Wlx`=/D
anti-inflation measure 反通货膨胀措施 T"T;`y@(
anti-inflationary stance 反通货膨胀立场 [EY`am8[
apparent deficit 表面赤字 2 $ !D* <
apparent financial solvency 表面偿债能力 R0;efD
apparent partner 表面合伙人 1^dJg8
application for personal assessment 个人入息课税申请书 v)f7};"z
application of fund 资金应用 /ahNnCtu?1
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 G){g
appointed actuary 委任精算师 <&pKc6+{
appointed auditor 委任核数师;委任审计师 TwvAj#j
appointed trustee 委任的受托人 451'>qS
appointer 委任人 b@t5`Y-+K
apportioned pro rata 按比例分摊 -fgC"2H
apportionment 分配;分摊 _Mc>W0'5@
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 S'U@X
apportionment formula 分摊方程式 V8-h%|$p3W
apportionment of estate duty 遗产税的分摊 s$DrR
appraisal 估价;评估 z[
#Fog
appreciable growth 可观增长 y^Vw`-e
appreciable impact 显着影响 W3&tJ8*3
appreciable increase 可观增长 1%J.WH6eQ
appreciation 增值;升值 ~|Z'l%<Os
appreciation against other currencies 相对其他货币升值 tZ2K$!/B
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 D);'pKl
appreciation tax 增值税 T7$S_
appropriation 拨款;拨用;拨付 @!Hr|k|
appropriation account 拨款帐目 _7kM]">j
Appropriation Bill 拨款法案 V%CUMH =U
appropriation-in-aid system 补助拨款办法 Ybg-"w
approved assets 核准资产 la$%H<,7
approved basket stock 认可一篮子证券 7m9"8
approved budget 核准预算 LS.r%:$mb
approved charitable donation 认可慈善捐款 R^MiP|?ZH
approved charitable institution 认可慈善机构 ;\y;
approved currency 核准货币;认可货币 IeF keE
approved estimates 核准预算 x.$1<w64t
approved estimates of expenditure 核准开支预算 !asqr1/
approved overseas insurer 核准海外保险人 ~^N]yb
approved overseas trust company 核准海外信托公司
BRbV7&
approved pooled investment fund 核准汇集投资基金 8
Op.eYe
approved provident fund scheme 认可公积金计划 F9XT
lA
approved provision 核准拨款 b
X)|MiWI
approved redeemable share 核准可赎回股份 z,*:x4}F
approved regional stock 认可地区性证券 y/_wx(2
approved retirement scheme 认可退休金计划 MZ#T^Y
approved subordinated loan 核准附属贷款 O.k\]'
arbitrage 套戥;套汇;套利 !0 Q8iW:
arbitrageur 套戥者;套汇者 ivrXwZ7jT
arbitrary amount 临时款项 W"hcaa,&
arrangement 措施;安排;协定 L>Jd7;=
arrears 欠款 tSv0" L
arrears of pay 欠付薪酬 3gfimD$ _E
arrears of revenue 逾期未收税款;逾期未收的帐项 ;RN8\re
articles of association 组织章程;组织细则;组织章程细则 =^h~!ovj:
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 \gccQig1CJ
ascertainment of profit 确定利润 45}v^|Je\
"Asia Clear" “亚洲结算系统”