allotment 分配;配股 |L%}@e
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allotment notice 股份配售通知;配股通知 >PHin%#
allotment of shares 股份分配 ^--kcTiR%
allowable 可获宽免;免税的 RzgA;ZC'
allowable business loss 可扣除的营业亏损 HtFc+%=
allowable expenses 可扣税的支出 }04EM
allowance 免税额;津贴;备抵;准备金 ^qvN:v$1
allowance for debts 债项的免税额 KsVN<eR{
allowance for depreciation by wear and tear 耗损折旧免税额 f2ea|l
allowance for funeral expenses 殡殓费的免税额 vM5yiHI(jb
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Q#M@!&
allowance for repairs and outgoings 修葺及支出方面的免税额 WOkAma-
allowance to debtor 给债务人的津贴 =cz^g^7
alteration of capital 资本更改 ;=r_R!d@
alternate trustee 候补受托人 *5T^wZpj)
amalgamation 合并 :k&R]bc9
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &pCa{p
ambit of charges 征税范围;收费范围 zp.-=)D4e
amended valuation 经修订的估值 CvkZ<i){
American Commodities Exchange 美国商品交易所 {Qv Whf
American Express Bank Limited 美国运通银行 |0^~S
American Stock Exchange 美国证券交易所 lFJDdf2:$C
amortization 摊销 csK;GSp}
amount due from banks 存放银行同业的款项 xNAX)v3Z
amount due from banks abroad 存放海外银行同业的款项 VO
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amount due from holding companies 控股公司欠款 VCf/EkC
amount due from local banks 存放本港银行同业的款项 [
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amount due to banks 银行同业的存款 =2J^
'7
amount due to banks abroad 海外银行同业的存款 skeH~-`M@
amount due to holding companies 控股公司存款 {mO QRAKl
amount due to local banks 本港银行同业的存款 ^?<gz!(-
amount due to outport banks 外埠银行同业的存款 ; ,9:1.L
amount for note issue 发行纸币的款额 b;xn0sDn#
amount of bond 担保契据的款额 1|bg;X9+
amount of consideration 代价款额 sH_B*cr3
amount of contribution 供款数额 j{&*]QTN
amount of indebtedness 负债款额 8@rddk
amount of principal of the loan 贷款本金额 hlKM
4JT\
amount of rates chargeable 应征差饷数额 <ddXvUCX
amount of share capital 股本额 4J5 RtK
amount of sums assured 承保款额 ngLpiU0H&
amount of variation 变动幅度 Mj!g1Q
amount of vote 拨款数额 2-$O$&s.
amount payable 应付款额 -F7P$/9
amount receivable 应收款额 !
mb<z^>5
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 KATu7)e&~^
analysis 分析 0^('hS&
ancillary risk 附属风险 &)
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annual account 周年帐目;周年帐目报表;年度决算;年结 @h=r;N#/`P
annual accounting date 年结日期 (baBi9<P=
annual allowance 每年免税额;年积金;年度津贴;年津 }ebu@)r
annual balance 年度余额 }t%2giJ
annual disposable income 每年可动用收入 2e?a"Vss
annual estimates 周年预算 7ILb&JQ!%{
annual fee 年费 ;)Fc@OXN>
annual general meeting 周年大会 ZVIlVuZ}
annual growth rate 年增率;每年增长率 pOq9J7BS
annual long-term supplement 长期个案每年补助金 8*&|Q1`K:
annual pensionable emolument 可供计算退休金的年薪 &*j# [6
annual report 年报 C
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Annual Report on the Consumer Price Index 《消费物价指数年报》 !-AK@`i.
annual return 周年报表;周年申报表;每年报税表格 WJU[+|J
Annual Return Rules 《周年报表规则》 as^!c!
annual review of consumer prices 每年消费物价回顾 /0 2-0mNv
annual roll-forward basis 逐年延展方式 .dPy<6E
annual salary 年薪 2%_UOEayU
annual statement 年度报表;年度决算表 6<SX%Bc~
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 6^vz+oN
annuitant 年金受益人 K#;EjR4H
annuity 年金 b}HwvS:
annuity contract 年金合约 CNM pyr
annuity on human life 人寿年金 n?mV(? N
antecedent debt 先前的债项 ?s]+2Tq
ante-dated cheque 倒填日期支票 hMnJH_siY
anticipated expenditure 预期开支 i87+9X
anticipated net profit 预期纯利 IeT1Jwe
anticipated revenue 预期收入 _z6 " C8W
anti-inflation measure 反通货膨胀措施 3
)*Twqt
anti-inflationary stance 反通货膨胀立场 v43FU3
apparent deficit 表面赤字 v|
IG
G'r
apparent financial solvency 表面偿债能力 >NJ`*
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apparent partner 表面合伙人 VMl)_M:'
application for personal assessment 个人入息课税申请书 dV7~C@k6k8
application of fund 资金应用 q?$<{Z"
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 _>u0vGF-
appointed actuary 委任精算师 FA$1&Fu3Y
appointed auditor 委任核数师;委任审计师 I*4g ;1x
appointed trustee 委任的受托人 A(1dq
appointer 委任人 v=J[p;H^H
apportioned pro rata 按比例分摊 Z(c2F]
apportionment 分配;分摊 p<8Ga.kiN
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "t&_!Rm
apportionment formula 分摊方程式 i p;
RlO
apportionment of estate duty 遗产税的分摊 snvixbN
appraisal 估价;评估 Dssecc'
appreciable growth 可观增长 Yq0j w&v
appreciable impact 显着影响 s)5W:`MH?
appreciable increase 可观增长 ~#
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appreciation 增值;升值 R4AKp1Y
appreciation against other currencies 相对其他货币升值 Al^h^ 9tJ
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 q~6((pWi|
appreciation tax 增值税 $E6b
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appropriation 拨款;拨用;拨付 M]uO%2
appropriation account 拨款帐目 XAb-K?)
Appropriation Bill 拨款法案 #G\;)pT
appropriation-in-aid system 补助拨款办法 ~ L?q.*q
approved assets 核准资产 dPb@[k
approved basket stock 认可一篮子证券 o l8|
approved budget 核准预算 8omk4 ;
approved charitable donation 认可慈善捐款 9 #)&
approved charitable institution 认可慈善机构 ~@ML>z7
approved currency 核准货币;认可货币 (4"Azo*~![
approved estimates 核准预算 ";*Iwd*V
approved estimates of expenditure 核准开支预算 w6G<&1iH
approved overseas insurer 核准海外保险人 "!z9UiA
approved overseas trust company 核准海外信托公司 @Rs3i;"W
approved pooled investment fund 核准汇集投资基金 -iySU 6
approved provident fund scheme 认可公积金计划 KiYz]IM$4
approved provision 核准拨款 &-2i+KjEX
approved redeemable share 核准可赎回股份 [*z`p;n2D
approved regional stock 认可地区性证券 dZ{yNh.]
approved retirement scheme 认可退休金计划 8jjq)d4#
approved subordinated loan 核准附属贷款 BiI`oCX
arbitrage 套戥;套汇;套利 ,%U'>F?
arbitrageur 套戥者;套汇者 uS&NRf9A
arbitrary amount 临时款项 qV7nF
}V{
arrangement 措施;安排;协定 `>N_A!pr`
arrears 欠款
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arrears of pay 欠付薪酬 jCxg)D7W
arrears of revenue 逾期未收税款;逾期未收的帐项 #9u2LK
articles of association 组织章程;组织细则;组织章程细则 K pSho<
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 [.LbX`K:
ascertainment of profit 确定利润
3!2TE -
"Asia Clear" “亚洲结算系统”