allotment 分配;配股 s
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allotment notice 股份配售通知;配股通知 :}z`4S@b
allotment of shares 股份分配 nrg$V>pD
allowable 可获宽免;免税的 n?*r,
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allowable business loss 可扣除的营业亏损 @Yn+ir0>O
allowable expenses 可扣税的支出 :!ablO~
allowance 免税额;津贴;备抵;准备金 }#h`1 uV
allowance for debts 债项的免税额 jss.j~8
allowance for depreciation by wear and tear 耗损折旧免税额 a:Nf+t
allowance for funeral expenses 殡殓费的免税额 h@PE:=
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 b/?)_pg
allowance for repairs and outgoings 修葺及支出方面的免税额 54].
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allowance to debtor 给债务人的津贴 P^AI*t
H"m
alteration of capital 资本更改 28qlp>U
alternate trustee 候补受托人 8SA"
bH:
amalgamation 合并 V1haAP[#
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^?NLA&v<
ambit of charges 征税范围;收费范围 ?j&ZzK'#^
amended valuation 经修订的估值 RsYMw3)
G
American Commodities Exchange 美国商品交易所 +;-Z
U
American Express Bank Limited 美国运通银行 (hEg&@
American Stock Exchange 美国证券交易所 \FIM'EKzu!
amortization 摊销 td7Of(k'
amount due from banks 存放银行同业的款项 yLPP6_59$
amount due from banks abroad 存放海外银行同业的款项 [*M':
amount due from holding companies 控股公司欠款 d$"?8r4:K
amount due from local banks 存放本港银行同业的款项 WLA&K]
amount due to banks 银行同业的存款 jZD)c_'U
amount due to banks abroad 海外银行同业的存款 Z~F*$jn
amount due to holding companies 控股公司存款 Gt
)ij?~
amount due to local banks 本港银行同业的存款 /24}>oAH
amount due to outport banks 外埠银行同业的存款 C]Y%dQh+a
amount for note issue 发行纸币的款额 =R<92v
amount of bond 担保契据的款额 J/IRCjQ}
amount of consideration 代价款额 *d`KD64
amount of contribution 供款数额 D5!#c-Y-
amount of indebtedness 负债款额 70'gVCb
amount of principal of the loan 贷款本金额 u=tp80_
amount of rates chargeable 应征差饷数额 tW
a'[2L
amount of share capital 股本额 r.lHlHl
amount of sums assured 承保款额 JfY(};&
amount of variation 变动幅度 ,Js-'vX
amount of vote 拨款数额 F]t=5
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amount payable 应付款额 8
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amount receivable 应收款额 g)R 2V
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 TW|- 0
analysis 分析 li,rPUCt
ancillary risk 附属风险 @+l=R|
annual account 周年帐目;周年帐目报表;年度决算;年结 F{.\i *$
annual accounting date 年结日期 >JAWcT)d
annual allowance 每年免税额;年积金;年度津贴;年津 lXZ*Pb<j
annual balance 年度余额 Oxa8u e?
annual disposable income 每年可动用收入 bLSc=f&
annual estimates 周年预算 jijwHL
annual fee 年费 0
ckmHv
annual general meeting 周年大会 r<4j;"lQK
annual growth rate 年增率;每年增长率 fERO(o
annual long-term supplement 长期个案每年补助金 Kyy
VO"
annual pensionable emolument 可供计算退休金的年薪 x NjQ"'i8
annual report 年报 shw"TF>?zG
Annual Report on the Consumer Price Index 《消费物价指数年报》 +*Z'oC BJ,
annual return 周年报表;周年申报表;每年报税表格 YCQ$X
Annual Return Rules 《周年报表规则》 7BL)FJ]UR]
annual review of consumer prices 每年消费物价回顾 iEZ+Z
non
annual roll-forward basis 逐年延展方式 d^J)Mhju
annual salary 年薪 #UhH
annual statement 年度报表;年度决算表
r@m]#4
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
46pR!k
annuitant 年金受益人 KGcjZx04!
annuity 年金 cdh0b7tjn
annuity contract 年金合约 d#]hqy
annuity on human life 人寿年金 =JW-EQ6[T
antecedent debt 先前的债项 d$n31F
ante-dated cheque 倒填日期支票 fIl!{pv[
anticipated expenditure 预期开支 \1LfDlQk)
anticipated net profit 预期纯利 ;kY~-Om
anticipated revenue 预期收入 $XTtD UP@
anti-inflation measure 反通货膨胀措施 f*B-aj#
anti-inflationary stance 反通货膨胀立场 92t.@!m`
apparent deficit 表面赤字 B~7!v${
apparent financial solvency 表面偿债能力 0#Lmajs
apparent partner 表面合伙人 2,F9P+
application for personal assessment 个人入息课税申请书 Dsp$Nr%*
application of fund 资金应用 D%nd7
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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 kaXq.
appointed actuary 委任精算师 `:;q4zij;
appointed auditor 委任核数师;委任审计师 o.Rv<a5.L
appointed trustee 委任的受托人 ]/H6%"CTa
appointer 委任人 gK9d `5
apportioned pro rata 按比例分摊 5K 2K'ZkI
apportionment 分配;分摊 mHHlm<?]
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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apportionment formula 分摊方程式 [5& nH@og
apportionment of estate duty 遗产税的分摊 g+4y^x(X@1
appraisal 估价;评估 9i}$245lB
appreciable growth 可观增长 Pv/v=s>X
appreciable impact 显着影响 (Jw_2pHxr"
appreciable increase 可观增长 p/?o^_s
appreciation 增值;升值 DegbjqZ#
appreciation against other currencies 相对其他货币升值 @$T$ hMl
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Y55u-9|N
appreciation tax 增值税 P|bow+4
appropriation 拨款;拨用;拨付 QJRnpN/
appropriation account 拨款帐目 Tk4>Jb
Appropriation Bill 拨款法案 "mf$E|
appropriation-in-aid system 补助拨款办法 +Gt9!x}#e
approved assets 核准资产 *>KBDFI
approved basket stock 认可一篮子证券 6<<"9mxK
approved budget 核准预算 jh)@3c
approved charitable donation 认可慈善捐款 xdm \[s
approved charitable institution 认可慈善机构
l^9gFp~I
approved currency 核准货币;认可货币 <cp9+P <
approved estimates 核准预算 o~IAZU39
approved estimates of expenditure 核准开支预算 7>__ fQu
approved overseas insurer 核准海外保险人 9+^)?JUYll
approved overseas trust company 核准海外信托公司 ;_e9v,
approved pooled investment fund 核准汇集投资基金 14B',]`
approved provident fund scheme 认可公积金计划 WC`h+SC`.
approved provision 核准拨款 Z|uvrFa
approved redeemable share 核准可赎回股份 #BUq;5
approved regional stock 认可地区性证券 0_gN]>,9n
approved retirement scheme 认可退休金计划 1xW!j!A;
approved subordinated loan 核准附属贷款 M% \T5
arbitrage 套戥;套汇;套利 &,k!,<IF
arbitrageur 套戥者;套汇者 3-
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arbitrary amount 临时款项 BsIF3sS#9
arrangement 措施;安排;协定 !%,7*F
(
arrears 欠款 \D? '.Wo%
arrears of pay 欠付薪酬 B2ln8NF#Q
arrears of revenue 逾期未收税款;逾期未收的帐项 u^tQ2&?O!P
articles of association 组织章程;组织细则;组织章程细则 /{i~-DVME
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Nrr})
g
ascertainment of profit 确定利润 sv%X8
"Asia Clear" “亚洲结算系统”