allotment 分配;配股 o^(I+ <el
allotment notice 股份配售通知;配股通知 zY*~2|q,s
allotment of shares 股份分配 =X5w=(&
allowable 可获宽免;免税的 LVdR,'lS
allowable business loss 可扣除的营业亏损 6S{F4v2/0
allowable expenses 可扣税的支出 =8*ru\L:hr
allowance 免税额;津贴;备抵;准备金 ;P ju O
allowance for debts 债项的免税额
*BM#fe
allowance for depreciation by wear and tear 耗损折旧免税额 `<v$+mG
allowance for funeral expenses 殡殓费的免税额 g)$KN,gGuO
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 /8l@ndZf
allowance for repairs and outgoings 修葺及支出方面的免税额 | Z7j
s"
allowance to debtor 给债务人的津贴 j[\:#/J
alteration of capital 资本更改 pT~3<
,
alternate trustee 候补受托人 JCBX?rM/
amalgamation 合并 }vY^eOK.
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 rf@47H
ambit of charges 征税范围;收费范围 i4k [#x
amended valuation 经修订的估值 }{@y]DcdM4
American Commodities Exchange 美国商品交易所 ??.aLeF&
American Express Bank Limited 美国运通银行 (*6 .-Xn
American Stock Exchange 美国证券交易所 j8 2w
3
amortization 摊销 FF^h(Ea
amount due from banks 存放银行同业的款项 jz=V*p}6
amount due from banks abroad 存放海外银行同业的款项 L'KKU4zj
amount due from holding companies 控股公司欠款 mP6}$D
amount due from local banks 存放本港银行同业的款项 $*N(feAs
amount due to banks 银行同业的存款 oO3^9?Z
amount due to banks abroad 海外银行同业的存款 q&9]4j
amount due to holding companies 控股公司存款 lo6upirZX
amount due to local banks 本港银行同业的存款 i!UT =
amount due to outport banks 外埠银行同业的存款 (b[=~Nh'
amount for note issue 发行纸币的款额 \P":V
amount of bond 担保契据的款额
n=~!x
amount of consideration 代价款额 K$}K2w
amount of contribution 供款数额 ,
38M6yD
amount of indebtedness 负债款额 DxN\ H"
amount of principal of the loan 贷款本金额 &XI9%h9|
amount of rates chargeable 应征差饷数额 X|!@%wuGC
amount of share capital 股本额
F{Yr8(UHA
amount of sums assured 承保款额 "0 %fR"
amount of variation 变动幅度 ?F$ #t6Q
amount of vote 拨款数额 r
20!
amount payable 应付款额 WwWOic2
amount receivable 应收款额 s.;'-oA
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qj:[NPwaM
analysis 分析 XHKLl?-
ancillary risk 附属风险 "O$WfpKX
annual account 周年帐目;周年帐目报表;年度决算;年结 "'Gq4<&y
annual accounting date 年结日期 XI$W
annual allowance 每年免税额;年积金;年度津贴;年津 Uea2WJpX
annual balance 年度余额 baTd;`Pn
annual disposable income 每年可动用收入 c'VCCXe
annual estimates 周年预算 $gYGnh_,Q
annual fee 年费 8tjWVo
annual general meeting 周年大会 _D{FQRU<YD
annual growth rate 年增率;每年增长率 >jTiYJI_M
annual long-term supplement 长期个案每年补助金 .L1[Rv3
annual pensionable emolument 可供计算退休金的年薪 p-(V2SP/)t
annual report 年报 ]lyQ*gM
Annual Report on the Consumer Price Index 《消费物价指数年报》 {0fQE@5@
annual return 周年报表;周年申报表;每年报税表格 d^tY?*n
Annual Return Rules 《周年报表规则》 0i8\Lu6
annual review of consumer prices 每年消费物价回顾 B+R|fQ
annual roll-forward basis 逐年延展方式 go6;_
annual salary 年薪 Yg&/^
annual statement 年度报表;年度决算表 G[>CBh5
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 !h}Vz
annuitant 年金受益人 J~`!@!
annuity 年金 z.)*/HGJm
annuity contract 年金合约 }LX!dDuwA
annuity on human life 人寿年金 "^{Hta
antecedent debt 先前的债项 Ywt9^M|z;
ante-dated cheque 倒填日期支票 Vx5fQ mx
anticipated expenditure 预期开支 Uh1UZ
r
anticipated net profit 预期纯利 KX!/n`
2u
anticipated revenue 预期收入 ,SdxIhL
anti-inflation measure 反通货膨胀措施 zd$iDi($
anti-inflationary stance 反通货膨胀立场 G i(
apparent deficit 表面赤字 m8b-\^eP7
apparent financial solvency 表面偿债能力 Wq 1OYZ,
apparent partner 表面合伙人 #^|2PFh5
application for personal assessment 个人入息课税申请书 S_??G:i
application of fund 资金应用 n) HV:8j~
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 vF@|cTRR)
appointed actuary 委任精算师 gwB0/$!4"
appointed auditor 委任核数师;委任审计师 &E!m(|6?+
appointed trustee 委任的受托人 9[YnY~z)
appointer 委任人 >OjK0jiPf
apportioned pro rata 按比例分摊 2p 7;v7)y
apportionment 分配;分摊 Lq6nmjL
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =\i%,YY
apportionment formula 分摊方程式
\oGU6h<
apportionment of estate duty 遗产税的分摊 g.8^ )u
appraisal 估价;评估 [?,+DY
appreciable growth 可观增长 xa?auv!
appreciable impact 显着影响 mdmJne.
appreciable increase 可观增长 QiVKaBS8
appreciation 增值;升值 Edcv>}PfE
appreciation against other currencies 相对其他货币升值 \>j@!W
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 rt)[}+ox
appreciation tax 增值税 , :KJ({wM
appropriation 拨款;拨用;拨付 kxA T
appropriation account 拨款帐目 #!yX2lR
Appropriation Bill 拨款法案 n1R{[\ >1
appropriation-in-aid system 补助拨款办法 3aU4Z|f~
approved assets 核准资产 { VM^K1
approved basket stock 认可一篮子证券 [{`&a#Q
approved budget 核准预算 N0K <zxR
approved charitable donation 认可慈善捐款 r`+G9sj3U
approved charitable institution 认可慈善机构 ^foCcO
approved currency 核准货币;认可货币 $|!3ks
approved estimates 核准预算 hS%oQ)zvE
approved estimates of expenditure 核准开支预算 g*4^HbVxt
approved overseas insurer 核准海外保险人
2Mw`
approved overseas trust company 核准海外信托公司 Z%I '
sWOd
approved pooled investment fund 核准汇集投资基金 4Uwcc):f
approved provident fund scheme 认可公积金计划 w#L`|cYCm
approved provision 核准拨款 &f)pU>Di
approved redeemable share 核准可赎回股份 ~@}n}aV'!
approved regional stock 认可地区性证券 (v}l#M7w
approved retirement scheme 认可退休金计划 k%N$eO$
approved subordinated loan 核准附属贷款 gKWUHlQY
arbitrage 套戥;套汇;套利 2G:KaQ)
arbitrageur 套戥者;套汇者 nx{X^oc8e
arbitrary amount 临时款项 nU2w\(3|
arrangement 措施;安排;协定 +& M>J|
arrears 欠款 >oAXS\Ts
arrears of pay 欠付薪酬 d:z7
U
arrears of revenue 逾期未收税款;逾期未收的帐项 wwa)VgoS[
articles of association 组织章程;组织细则;组织章程细则 ^O"o-3dte
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 LTb#1JC
ascertainment of profit 确定利润 J~ z00p`E
"Asia Clear" “亚洲结算系统”