allotment 分配;配股 8QM(?A
allotment notice 股份配售通知;配股通知 gvLf|+m
allotment of shares 股份分配 WL'P)lI5
allowable 可获宽免;免税的 b[`Yi1^]%g
allowable business loss 可扣除的营业亏损 )b:7-}d
allowable expenses 可扣税的支出 Yl3n2R /U
allowance 免税额;津贴;备抵;准备金 ;UxP
Kpl
allowance for debts 债项的免税额 utIX %0
allowance for depreciation by wear and tear 耗损折旧免税额 SLh(9%S;
allowance for funeral expenses 殡殓费的免税额 }`@728E
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 8O38#{[S
allowance for repairs and outgoings 修葺及支出方面的免税额 78/Zk}I
]
allowance to debtor 给债务人的津贴 \_lod kf
alteration of capital 资本更改 m}X`> aD/
alternate trustee 候补受托人 }2e??3
amalgamation 合并 DCZ\6WY1G)
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %@u;5qD&
ambit of charges 征税范围;收费范围 ~8]NK&J
amended valuation 经修订的估值 QDu 2?EYZq
American Commodities Exchange 美国商品交易所 d!$Z(W0
American Express Bank Limited 美国运通银行 \Cii1\R=
American Stock Exchange 美国证券交易所 62Z#YQ}x
amortization 摊销 jrS[f
amount due from banks 存放银行同业的款项 wYmM"60
amount due from banks abroad 存放海外银行同业的款项 m&?#;J|B$
amount due from holding companies 控股公司欠款 -YC
OP0
amount due from local banks 存放本港银行同业的款项 {HCzp,Y
amount due to banks 银行同业的存款 mFi&YpHu3
amount due to banks abroad 海外银行同业的存款 sJDas,7>
amount due to holding companies 控股公司存款 <"_d]?,
amount due to local banks 本港银行同业的存款 f\jLqZY
amount due to outport banks 外埠银行同业的存款 =F@Wgn,
amount for note issue 发行纸币的款额 `|/<
\
amount of bond 担保契据的款额 CY"/uSB
amount of consideration 代价款额 QnJZr:4b
amount of contribution 供款数额 ,]d,-)KX8
amount of indebtedness 负债款额 Wr( y)D<y}
amount of principal of the loan 贷款本金额 TTKs3iTXz
amount of rates chargeable 应征差饷数额 I= &stsH
amount of share capital 股本额 s#WAR]x0x
amount of sums assured 承保款额 %oO4|JkJX
amount of variation 变动幅度 R.yC(r
amount of vote 拨款数额 43@{JK9G
amount payable 应付款额 K2<9mDn&
amount receivable 应收款额 NB8/g0:=n&
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6E^.7%3
analysis 分析 %;rHrDP(>
ancillary risk 附属风险 hUF5fZqii
annual account 周年帐目;周年帐目报表;年度决算;年结 /@,j232
annual accounting date 年结日期 xjVS
annual allowance 每年免税额;年积金;年度津贴;年津 Zd')57{
annual balance 年度余额 0`[wpZ
annual disposable income 每年可动用收入 dzDqZQY$
annual estimates 周年预算 P3=W|81e
annual fee 年费 {62n7'U{
annual general meeting 周年大会 c5u@pvSP
annual growth rate 年增率;每年增长率 kYjGj,m"
annual long-term supplement 长期个案每年补助金 9;B0Mq
py
annual pensionable emolument 可供计算退休金的年薪 s[w6FXt
annual report 年报 hBBUw0"
Annual Report on the Consumer Price Index 《消费物价指数年报》
[@5Ytv H
annual return 周年报表;周年申报表;每年报税表格 e=+?K5q{P(
Annual Return Rules 《周年报表规则》 28UU60
annual review of consumer prices 每年消费物价回顾 o
!vE~
annual roll-forward basis 逐年延展方式 MpF$xzh
annual salary 年薪 L:i-BI`J
annual statement 年度报表;年度决算表 <OIIoB?t
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 ~1>.A(,=z
annuitant 年金受益人 AD|2qM))
annuity 年金 uLWh|
annuity contract 年金合约 L2[f]J%
annuity on human life 人寿年金 FW21 U<
antecedent debt 先前的债项 `pGa~!vl
ante-dated cheque 倒填日期支票 [D<1CF
anticipated expenditure 预期开支 R
wZ]),o
anticipated net profit 预期纯利 T>NDSami
anticipated revenue 预期收入 /,g ,Ch<d
anti-inflation measure 反通货膨胀措施 U
15H2-`
anti-inflationary stance 反通货膨胀立场 T-U}QM_e
apparent deficit 表面赤字 Z)SY.iK.
apparent financial solvency 表面偿债能力 `#;e)1
apparent partner 表面合伙人 ~2gG(1%At9
application for personal assessment 个人入息课税申请书
$7rq3y
application of fund 资金应用 -@0GcUE:r
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 #?/
<
appointed actuary 委任精算师 HBu[gh;b
appointed auditor 委任核数师;委任审计师 7G/1VeVjB
appointed trustee 委任的受托人 [E/\#4b
appointer 委任人 '*"vkgN
apportioned pro rata 按比例分摊 5
4L\Jx
apportionment 分配;分摊 !& z(:d
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 v~@pMA$(h
apportionment formula 分摊方程式 'qOREN
apportionment of estate duty 遗产税的分摊 5'X ]k@m_
appraisal 估价;评估 4*Hgv:0?kI
appreciable growth 可观增长 M!REygyx
appreciable impact 显着影响 `Ch9~*p
appreciable increase 可观增长 d~JKH&x<
appreciation 增值;升值 JYW)uJ
appreciation against other currencies 相对其他货币升值 /#m=*&!CB
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +O*/"]h
appreciation tax 增值税 \E*d\hrl{
appropriation 拨款;拨用;拨付 B4i!/@0s
appropriation account 拨款帐目 6er-{.L=
Appropriation Bill 拨款法案 ^$'z!+QRM
appropriation-in-aid system 补助拨款办法 Nw1#M%/!r!
approved assets 核准资产 ".<DAs j
approved basket stock 认可一篮子证券 /Z@tv.f
approved budget 核准预算 x6e}( &p*
approved charitable donation 认可慈善捐款 {;:/-0s
approved charitable institution 认可慈善机构 L 8dc(Z%v
approved currency 核准货币;认可货币 'U\<IL#U
approved estimates 核准预算 hKT
approved estimates of expenditure 核准开支预算 !g(KK|`,m
approved overseas insurer 核准海外保险人 3v5%y'
approved overseas trust company 核准海外信托公司 `CgaS#
approved pooled investment fund 核准汇集投资基金 rU2%dkTa
approved provident fund scheme 认可公积金计划 -\
EP.Vtz
approved provision 核准拨款 wv\w;'
approved redeemable share 核准可赎回股份 --|Wh^i>?
approved regional stock 认可地区性证券 9.a3&*tV[
approved retirement scheme 认可退休金计划 OslL~<
approved subordinated loan 核准附属贷款 ?6fnpGX@a
arbitrage 套戥;套汇;套利 ).sRv6/c
arbitrageur 套戥者;套汇者 c0;t4(
&8
arbitrary amount 临时款项 enSXP~9w
arrangement 措施;安排;协定 A8oo@z68n>
arrears 欠款 bqnNLs<N
arrears of pay 欠付薪酬 L.jh
arrears of revenue 逾期未收税款;逾期未收的帐项 o .qf _A
articles of association 组织章程;组织细则;组织章程细则 o'f?YZ$.
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 }}>q2y
ascertainment of profit 确定利润 q gLaa
"Asia Clear" “亚洲结算系统”