allotment 分配;配股 W=~H_L?/
allotment notice 股份配售通知;配股通知 kY6))9 O
allotment of shares 股份分配 2tqO%8`_
allowable 可获宽免;免税的 M^^u{);q
allowable business loss 可扣除的营业亏损 {XNu4d9w(
allowable expenses 可扣税的支出 ~L'}!'
&.
allowance 免税额;津贴;备抵;准备金 +>5
"fs$Y
allowance for debts 债项的免税额 RFu]vFff
allowance for depreciation by wear and tear 耗损折旧免税额 (7rG~d1iS
allowance for funeral expenses 殡殓费的免税额 {9Op{bZ
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 b#C"rTw
allowance for repairs and outgoings 修葺及支出方面的免税额 AcF;5h
allowance to debtor 给债务人的津贴 Yg#)@L
alteration of capital 资本更改 (IR'~:W
alternate trustee 候补受托人 YtrMJ"
amalgamation 合并 ?Y~>H2
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `'[ 7M
ambit of charges 征税范围;收费范围 <ZNa`
amended valuation 经修订的估值 EF{_-FXY
American Commodities Exchange 美国商品交易所 ]eq3cwR[|
American Express Bank Limited 美国运通银行 +:d))r=n
American Stock Exchange 美国证券交易所 ;D[b25
amortization 摊销 [J+K4o8L<A
amount due from banks 存放银行同业的款项 dR_hPBn/@
amount due from banks abroad 存放海外银行同业的款项 QE5
85s
5
amount due from holding companies 控股公司欠款 g5to0
amount due from local banks 存放本港银行同业的款项 n6nwda
amount due to banks 银行同业的存款 V@K}'f~
amount due to banks abroad 海外银行同业的存款 D] 2+<;>`>
amount due to holding companies 控股公司存款 !`='K
+
amount due to local banks 本港银行同业的存款 [zR
raG\
amount due to outport banks 外埠银行同业的存款 o=_4v^
amount for note issue 发行纸币的款额 4f"a/(>*
amount of bond 担保契据的款额 0p$?-81BJ
amount of consideration 代价款额 9bXU!l[
amount of contribution 供款数额 ASaG }h
amount of indebtedness 负债款额 ap9eQsC
amount of principal of the loan 贷款本金额 *.EtdcRo[
amount of rates chargeable 应征差饷数额 DD'<zL[
amount of share capital 股本额 eeb8v:4
amount of sums assured 承保款额 vVLR9"rHM
amount of variation 变动幅度 +.HQ+`8z]
amount of vote 拨款数额 0tB9X9 :,
amount payable 应付款额 J\
amount receivable 应收款额 ld[]f*RuW
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !HDk]
analysis 分析 6M$.gX
G.
ancillary risk 附属风险 lLtC9:
annual account 周年帐目;周年帐目报表;年度决算;年结 zAB-kE\)
annual accounting date 年结日期
3g|O2>*?
annual allowance 每年免税额;年积金;年度津贴;年津 :ykZ7X&
annual balance 年度余额 %_SE$>v^
annual disposable income 每年可动用收入 INzQ0z-z
annual estimates 周年预算 x)vYc36H
annual fee 年费 N M~e
annual general meeting 周年大会 7qXgHrr0|U
annual growth rate 年增率;每年增长率 h/(9AO}t
annual long-term supplement 长期个案每年补助金 4b3p,$BWS
annual pensionable emolument 可供计算退休金的年薪 uNhAfZ
annual report 年报 ~`_nw5y
Annual Report on the Consumer Price Index 《消费物价指数年报》 -07(#>
annual return 周年报表;周年申报表;每年报税表格 ",8h>eEWK
Annual Return Rules 《周年报表规则》 Z{_'V
+Q1
annual review of consumer prices 每年消费物价回顾 p7H*Ff`
annual roll-forward basis 逐年延展方式 #^#)OQ
q]
annual salary 年薪 bJB:]vs$
annual statement 年度报表;年度决算表 /'VCJjzZ
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 ;co{bk|rj
annuitant 年金受益人 J;q3
fa
annuity 年金 *bRH,u
annuity contract 年金合约 "v*RY "5#
annuity on human life 人寿年金 N{p2@_fnB
antecedent debt 先前的债项
nI_Zk.R
ante-dated cheque 倒填日期支票 aeBth{
anticipated expenditure 预期开支 XcfTE
m
anticipated net profit 预期纯利 NKd
@Kp`,
anticipated revenue 预期收入 oHi&Z$#!n
anti-inflation measure 反通货膨胀措施 RXx
+rdF0
anti-inflationary stance 反通货膨胀立场 Tu/JhP/g,`
apparent deficit 表面赤字 MB "?^~Sm
apparent financial solvency 表面偿债能力 ax>c&%vo
apparent partner 表面合伙人 #{
Uk4
application for personal assessment 个人入息课税申请书 6gR=
e+
application of fund 资金应用 eIqj7UY_
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 @#Xzk?+
appointed actuary 委任精算师 >MP PYVn7
appointed auditor 委任核数师;委任审计师 ^jmnE.8R
appointed trustee 委任的受托人 #sqDZ]\B
appointer 委任人 F~l3?3ZV
apportioned pro rata 按比例分摊 1;:2
=8
apportionment 分配;分摊 Bxa],inuZ
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Y6D=tb
apportionment formula 分摊方程式 p6HZ2Q:a
apportionment of estate duty 遗产税的分摊 10}Zoq|)n
appraisal 估价;评估 BgpJ;D+N4
appreciable growth 可观增长 y6PAX
vv'{
appreciable impact 显着影响 fn
mZJJ,Q
appreciable increase 可观增长 jZ{
S{"j
appreciation 增值;升值 Gg
.w-&
appreciation against other currencies 相对其他货币升值 )7i?8XiSZF
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 l
E&hw
appreciation tax 增值税 3mm`8!R
appropriation 拨款;拨用;拨付 2bxT%xH:g
appropriation account 拨款帐目 `
jZX(H
Appropriation Bill 拨款法案 M3t_!HP}!
appropriation-in-aid system 补助拨款办法 I8Zp#'|U
approved assets 核准资产 yh0|f94m
approved basket stock 认可一篮子证券 =V,'f
approved budget 核准预算 } 1XLe
approved charitable donation 认可慈善捐款 U/iAP W4U
approved charitable institution 认可慈善机构 f^%
E]ki
approved currency 核准货币;认可货币 Maa.>2v<
approved estimates 核准预算 ?xf;#J+{8
approved estimates of expenditure 核准开支预算 s?6 7@\
approved overseas insurer 核准海外保险人 U|Jo[4A
approved overseas trust company 核准海外信托公司 H_AV 3
;
approved pooled investment fund 核准汇集投资基金 Fb``&-Qm:
approved provident fund scheme 认可公积金计划 - 5k4vx
N}
approved provision 核准拨款 pJv?
approved redeemable share 核准可赎回股份 n7MS{`
approved regional stock 认可地区性证券 &iGl)dDr
approved retirement scheme 认可退休金计划 zhCI+u4/qz
approved subordinated loan 核准附属贷款 "yz\p,
arbitrage 套戥;套汇;套利 b?bYPN+
arbitrageur 套戥者;套汇者 | 5L1\O8#
arbitrary amount 临时款项 *g,?13Q_
arrangement 措施;安排;协定 kK1qFe?]
arrears 欠款 #P4dx'vm
arrears of pay 欠付薪酬 ,m"zt
u-
arrears of revenue 逾期未收税款;逾期未收的帐项 O)5PUyC:H
articles of association 组织章程;组织细则;组织章程细则 Fd\XDc[g
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 #y*=UV|h
ascertainment of profit 确定利润 8;!Eqyt
"Asia Clear" “亚洲结算系统”