allotment 分配;配股 \6
U 2-m'
allotment notice 股份配售通知;配股通知 { qjUI
allotment of shares 股份分配 Un]DFu
allowable 可获宽免;免税的 d4Ixuux<3
allowable business loss 可扣除的营业亏损
I.UjST
allowable expenses 可扣税的支出 :J<Owh
@
allowance 免税额;津贴;备抵;准备金 `d.Gw+
Un
allowance for debts 债项的免税额 x, }ez
allowance for depreciation by wear and tear 耗损折旧免税额 2m|Eoc&M_
allowance for funeral expenses 殡殓费的免税额 ,nI_8r"M>
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 $3lt{ %
allowance for repairs and outgoings 修葺及支出方面的免税额 !,I7 ?O
allowance to debtor 给债务人的津贴 CZF^Wxk
alteration of capital 资本更改 O}e|P~W
alternate trustee 候补受托人 w{RNv%hJ$=
amalgamation 合并 E*Pz <
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 L00Sp#$\
ambit of charges 征税范围;收费范围 `^?}s
-H+
amended valuation 经修订的估值 ,G/\@x%
American Commodities Exchange 美国商品交易所 6s> sj7
American Express Bank Limited 美国运通银行 F">Nrj-bs
American Stock Exchange 美国证券交易所 lO%MyP
amortization 摊销
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amount due from banks 存放银行同业的款项 ^qE<yn
amount due from banks abroad 存放海外银行同业的款项 K-N]h
amount due from holding companies 控股公司欠款 + 8MW$ m$
amount due from local banks 存放本港银行同业的款项 EI[e+
@J
amount due to banks 银行同业的存款 Xw&QrTDS`
amount due to banks abroad 海外银行同业的存款 ORUWslMt
amount due to holding companies 控股公司存款 7f.4/x^
amount due to local banks 本港银行同业的存款 Bl>_&A)
amount due to outport banks 外埠银行同业的存款 )->-~E}p9
amount for note issue 发行纸币的款额 Ukk-(gjX
amount of bond 担保契据的款额 GN"M:L^k`
amount of consideration 代价款额 Z"teZ0H
amount of contribution 供款数额 ;t.SiA
amount of indebtedness 负债款额 S3%.-)ib
amount of principal of the loan 贷款本金额 r[C3u[
amount of rates chargeable 应征差饷数额 GC5#1+fQ
amount of share capital 股本额 Y yQf
amount of sums assured 承保款额 pgLzFY['
amount of variation 变动幅度 M"$jpBN*
amount of vote 拨款数额 3{N p 9y.
amount payable 应付款额 J4Q)`Y\~
amount receivable 应收款额 ,d9%Ce.$2
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;-Y]X(z>
analysis 分析 F^ %{
;
ancillary risk 附属风险 (hRgYwUa<
annual account 周年帐目;周年帐目报表;年度决算;年结 Lz#$_Am'H
annual accounting date 年结日期 ($[r>)TG
annual allowance 每年免税额;年积金;年度津贴;年津 ne!j%9Ar
annual balance 年度余额 q/ d5P
annual disposable income 每年可动用收入
n)1
annual estimates 周年预算 Mc#O+'](f
annual fee 年费 q N[\J7Pz9
annual general meeting 周年大会
-N-4l
annual growth rate 年增率;每年增长率 c'TiWZP~
annual long-term supplement 长期个案每年补助金 <'o 'H
annual pensionable emolument 可供计算退休金的年薪 1 o
annual report 年报 LS2ek*FJO
Annual Report on the Consumer Price Index 《消费物价指数年报》 #(26t _a
annual return 周年报表;周年申报表;每年报税表格 C>k;Mvq O
Annual Return Rules 《周年报表规则》 ziB]S@U
annual review of consumer prices 每年消费物价回顾 vP87{J*DE1
annual roll-forward basis 逐年延展方式 mER8>
<
annual salary 年薪 %1 VNP(E
annual statement 年度报表;年度决算表 5b{yA~ty
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 Dbk
uh!R
annuitant 年金受益人 <De3mZb
annuity 年金 0c\|S>g[
annuity contract 年金合约 mKf>6/s{c
annuity on human life 人寿年金 p0y0T|H^
antecedent debt 先前的债项 Hq"<vp
ante-dated cheque 倒填日期支票 H[_uVv;}6
anticipated expenditure 预期开支 g.`t!6Hc
anticipated net profit 预期纯利 hI>rtaY_
anticipated revenue 预期收入 QE{;M
anti-inflation measure 反通货膨胀措施 _1>(GK5[
anti-inflationary stance 反通货膨胀立场 S\{^LVXTMd
apparent deficit 表面赤字 u=v%7c2Mx}
apparent financial solvency 表面偿债能力 W_f"Gk
apparent partner 表面合伙人 $E9daUt8"J
application for personal assessment 个人入息课税申请书
Vf,~MG
application of fund 资金应用 G4iLCcjY
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 eM1;Nl
appointed actuary 委任精算师 sKB-7
appointed auditor 委任核数师;委任审计师 ubN"(F:!-S
appointed trustee 委任的受托人 X-ki%jp3
appointer 委任人 ,0<F3h
apportioned pro rata 按比例分摊 ]stLC; nI
apportionment 分配;分摊 G}?P
r4Gj
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @<w9fzi
apportionment formula 分摊方程式 UN
.[,%<s
apportionment of estate duty 遗产税的分摊 a^}P_hg}-
appraisal 估价;评估 +D-+}&oW
appreciable growth 可观增长 % x*Ec[l
appreciable impact 显着影响 wyA(}iSq
appreciable increase 可观增长 5
3+rpU_
appreciation 增值;升值 VU0tyj$
appreciation against other currencies 相对其他货币升值 lbuW*)
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .gkPG'm[
appreciation tax 增值税 16> >4U:Y
appropriation 拨款;拨用;拨付 w3bH|VnU8;
appropriation account 拨款帐目 UV8r&O
Appropriation Bill 拨款法案 1
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appropriation-in-aid system 补助拨款办法 M^JZ]W(
approved assets 核准资产 ,t&-`U]AX
approved basket stock 认可一篮子证券 Am?H
kh2
approved budget 核准预算 tfKeo|DM"
approved charitable donation 认可慈善捐款 gsR9M%mv
approved charitable institution 认可慈善机构 AW;)_|xM
approved currency 核准货币;认可货币 WKJL<
D ]:
approved estimates 核准预算 "oXAIfU#T
approved estimates of expenditure 核准开支预算 `"b7y(M
approved overseas insurer 核准海外保险人 #bZ=R
approved overseas trust company 核准海外信托公司 +e4<z%1
approved pooled investment fund 核准汇集投资基金 95 .'t}
approved provident fund scheme 认可公积金计划 MMr7,?,$
approved provision 核准拨款 yGG\[I;7
approved redeemable share 核准可赎回股份 Tocdh.H|
approved regional stock 认可地区性证券 m;+1;B
approved retirement scheme 认可退休金计划 "/Q(UV<d
approved subordinated loan 核准附属贷款 yxUVM`.~
arbitrage 套戥;套汇;套利 <H
@!Xw;
arbitrageur 套戥者;套汇者 GhQ`{iJM
arbitrary amount 临时款项 V;]VwsZ"
arrangement 措施;安排;协定 AG\852`1m
arrears 欠款 >upUY(3&
arrears of pay 欠付薪酬 0@x$Cp
arrears of revenue 逾期未收税款;逾期未收的帐项 AbI*/|sY
articles of association 组织章程;组织细则;组织章程细则 m1o65FsY08
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 d4h(F,K7V
ascertainment of profit 确定利润 YIUmCx0a
"Asia Clear" “亚洲结算系统”