allotment 分配;配股 sq!$+
=1-X
allotment notice 股份配售通知;配股通知 +P^
;7"H
allotment of shares 股份分配 ~ubvdQEW
allowable 可获宽免;免税的 !BsQJ_H
allowable business loss 可扣除的营业亏损 =0pt-FQ
allowable expenses 可扣税的支出 Q,[G?vbj
allowance 免税额;津贴;备抵;准备金 <{isWEW9]3
allowance for debts 债项的免税额 1(gs({
allowance for depreciation by wear and tear 耗损折旧免税额 hyH[`wiq
allowance for funeral expenses 殡殓费的免税额 bZ\R0[0
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 SXk.7bMV6
allowance for repairs and outgoings 修葺及支出方面的免税额 uZC=]Ieh
allowance to debtor 给债务人的津贴 LH5Z@*0#
alteration of capital 资本更改 &eHRn_st5b
alternate trustee 候补受托人 _#u\ar
)
amalgamation 合并 @|\9<S
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &"^F;z/
ambit of charges 征税范围;收费范围 hZx&
j{
amended valuation 经修订的估值 V`y^m@U!
American Commodities Exchange 美国商品交易所 fOV_ >]u
American Express Bank Limited 美国运通银行 /W/e%.
American Stock Exchange 美国证券交易所 Co1d44Q
amortization 摊销 =6u@JpOl
amount due from banks 存放银行同业的款项 t3@+idE b
amount due from banks abroad 存放海外银行同业的款项 YNr"]SA@ ;
amount due from holding companies 控股公司欠款 cLV*5?gVO
amount due from local banks 存放本港银行同业的款项 ij
?7MP
amount due to banks 银行同业的存款 *%Rmdyn
amount due to banks abroad 海外银行同业的存款 6kYluV+j
amount due to holding companies 控股公司存款 gQ_<;'m)2
amount due to local banks 本港银行同业的存款 4j={ 9e<
amount due to outport banks 外埠银行同业的存款
>v]
^nJl
amount for note issue 发行纸币的款额 8K,X3a9
amount of bond 担保契据的款额 l=E
86"m
amount of consideration 代价款额 iFd
!ED
amount of contribution 供款数额 GC')50T J
amount of indebtedness 负债款额 50cVS)hG6d
amount of principal of the loan 贷款本金额 YzESVTh
amount of rates chargeable 应征差饷数额 QTy=VLk43
amount of share capital 股本额 ,<v0(
amount of sums assured 承保款额 YvJFZ_faX
amount of variation 变动幅度 <Ht"t]u*Bn
amount of vote 拨款数额 ,8e'<y
amount payable 应付款额 C?\(?%B
amount receivable 应收款额 8A#,*@V[
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 k+J%o%* <
analysis 分析 `D4Wg<,9
ancillary risk 附属风险 YnE
yL2SuU
annual account 周年帐目;周年帐目报表;年度决算;年结 csy6_q(
annual accounting date 年结日期 "w:h
annual allowance 每年免税额;年积金;年度津贴;年津 rtj/&>
annual balance 年度余额 hY`<J]-'`
annual disposable income 每年可动用收入 e9{ii2M
annual estimates 周年预算 (!*
l+}
annual fee 年费 `?z('FV
annual general meeting 周年大会 ,b*?7R
annual growth rate 年增率;每年增长率 1SExlU
annual long-term supplement 长期个案每年补助金 Xdn&%5rI
annual pensionable emolument 可供计算退休金的年薪 S2$66xr#
annual report 年报 sY;h~a0n
Annual Report on the Consumer Price Index 《消费物价指数年报》 3"h*L8No
annual return 周年报表;周年申报表;每年报税表格 tm~9XFQ<
Annual Return Rules 《周年报表规则》 287j,'vR
annual review of consumer prices 每年消费物价回顾 2R\K!e
annual roll-forward basis 逐年延展方式 GHsDZ(d3.
annual salary 年薪 Nf| 0O\+%y
annual statement 年度报表;年度决算表 74([~Qs _M
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 L]=]/>jQ6
annuitant 年金受益人 L1SX2F8
annuity 年金 =t,
oj6P~
annuity contract 年金合约 .RroO_H
annuity on human life 人寿年金 f)Qln[/
antecedent debt 先前的债项 !]F`qS>
ante-dated cheque 倒填日期支票 In?rQiD9
anticipated expenditure 预期开支 \rr"EAk]
anticipated net profit 预期纯利 Ti? "Hr<W
anticipated revenue 预期收入 A?MM9Y}K
anti-inflation measure 反通货膨胀措施 P.Ntjz/B
anti-inflationary stance 反通货膨胀立场
tj;47UtH
apparent deficit 表面赤字 OeQ[-e
apparent financial solvency 表面偿债能力 ntIR #fB
apparent partner 表面合伙人 ~cm4e>o
application for personal assessment 个人入息课税申请书 y3efie {J
application of fund 资金应用 lV'?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 <WUgH6"
appointed actuary 委任精算师 W>TG?hH
appointed auditor 委任核数师;委任审计师 5Ew( 0K[
appointed trustee 委任的受托人 |>ztx}\
appointer 委任人 Ce+:9} [
apportioned pro rata 按比例分摊 \|>%/P
apportionment 分配;分摊 XJo.^<m
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 k+"];
apportionment formula 分摊方程式 2bCfY\k
apportionment of estate duty 遗产税的分摊 Q&I #
appraisal 估价;评估 w[GEm,ZC
appreciable growth 可观增长 aVR!~hvFs
appreciable impact 显着影响 LVUA"'6V
appreciable increase 可观增长 Xm,fyk>
appreciation 增值;升值 +
E{[j
appreciation against other currencies 相对其他货币升值 9wx]xg4l"
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &J/EBmY[
appreciation tax 增值税 Z`kVyuQ
appropriation 拨款;拨用;拨付
_n:RA)4*
appropriation account 拨款帐目 :Quep-:fy<
Appropriation Bill 拨款法案 FRxR/3&
appropriation-in-aid system 补助拨款办法 ]a IHd]B
approved assets 核准资产 Fx!D:.)/G
approved basket stock 认可一篮子证券 Kb]}p
approved budget 核准预算 S:z|"u:+
approved charitable donation 认可慈善捐款 r`-8+"P
approved charitable institution 认可慈善机构 #
j Tkz
approved currency 核准货币;认可货币 q]1p Q)\'p
approved estimates 核准预算 +X#6dv$
approved estimates of expenditure 核准开支预算 @v`.^L{P
approved overseas insurer 核准海外保险人 %oqKpD+
approved overseas trust company 核准海外信托公司 &Sg]P
approved pooled investment fund 核准汇集投资基金 xbi\KT`~
approved provident fund scheme 认可公积金计划 gdCit-3
approved provision 核准拨款 i+(>w'=m
approved redeemable share 核准可赎回股份 sf$
hsPC^
approved regional stock 认可地区性证券 CA|l|
t^
approved retirement scheme 认可退休金计划 ,|z@Dy
approved subordinated loan 核准附属贷款 }8AH/
arbitrage 套戥;套汇;套利
<',k%:t
arbitrageur 套戥者;套汇者 bLS10^g5
arbitrary amount 临时款项 T
}{zh
arrangement 措施;安排;协定 +UWv }|
arrears 欠款 k>i`G5Dh
arrears of pay 欠付薪酬 \
s[L=^!
arrears of revenue 逾期未收税款;逾期未收的帐项 HPu+ 4xQV
articles of association 组织章程;组织细则;组织章程细则 :ek^M (
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 -uN{28;@
ascertainment of profit 确定利润 v6G1y[Wl
"Asia Clear" “亚洲结算系统”