allotment 分配;配股 r
lKlpl
allotment notice 股份配售通知;配股通知 raQ7.7
allotment of shares 股份分配 gp-T"l
allowable 可获宽免;免税的 ZoB{x*IH
allowable business loss 可扣除的营业亏损 UG<79"\i
allowable expenses 可扣税的支出 d|iy#hy"_
allowance 免税额;津贴;备抵;准备金 :(_+7N[KA
allowance for debts 债项的免税额 x[Wwq=~
allowance for depreciation by wear and tear 耗损折旧免税额 bTSL<"(]N
allowance for funeral expenses 殡殓费的免税额 C8L'si
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 GAc{l=vT'
allowance for repairs and outgoings 修葺及支出方面的免税额 w2xG_q
allowance to debtor 给债务人的津贴 2+Wzf)tB
alteration of capital 资本更改 %
riK+
alternate trustee 候补受托人 W k}AmC
amalgamation 合并 {bPV)RL:
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 e9
E\% p
ambit of charges 征税范围;收费范围 EbZdas!l
amended valuation 经修订的估值 O MX-_\")
American Commodities Exchange 美国商品交易所 BJS-Jy$-
American Express Bank Limited 美国运通银行 &,.Y9;
b
American Stock Exchange 美国证券交易所 :ah
5`nmPO
amortization 摊销 ')N{wSM9Ft
amount due from banks 存放银行同业的款项 4R8G&8b
amount due from banks abroad 存放海外银行同业的款项 Eaqca{%/^
amount due from holding companies 控股公司欠款 [0UGuj
amount due from local banks 存放本港银行同业的款项 Pe2w sR"_U
amount due to banks 银行同业的存款 {ccIxL
/~
amount due to banks abroad 海外银行同业的存款 U'*t
~x<
amount due to holding companies 控股公司存款 ++Ww88820
amount due to local banks 本港银行同业的存款 >Ng)k]G
amount due to outport banks 外埠银行同业的存款 Y\=FLO9
amount for note issue 发行纸币的款额 #pHs@uvO
amount of bond 担保契据的款额 D.%B
$Y;G
amount of consideration 代价款额 gf+d!c(/
amount of contribution 供款数额 J# kl
7
amount of indebtedness 负债款额 p*l$Wj
amount of principal of the loan 贷款本金额 Xe+,wW3YF
amount of rates chargeable 应征差饷数额 jn.C|9/mj
amount of share capital 股本额 j(#%tIv
amount of sums assured 承保款额 D?M!ra
amount of variation 变动幅度 yE} dj)wd
amount of vote 拨款数额 %/.a]j!
amount payable 应付款额 ~3RC>8*Qw
amount receivable 应收款额 x#C@8Bxq=
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 KL'z
XkS
analysis 分析 lHB) b}7E
ancillary risk 附属风险 ~LQ[4h<J !
annual account 周年帐目;周年帐目报表;年度决算;年结 8I,QD`
xu
annual accounting date 年结日期 3CE[(
annual allowance 每年免税额;年积金;年度津贴;年津 1=2^90
annual balance 年度余额 `8\Ja$ =
annual disposable income 每年可动用收入 Yct5V,X^
annual estimates 周年预算 S|B$c E
annual fee 年费 4ujvD ^
annual general meeting 周年大会 rx :z#"?I
annual growth rate 年增率;每年增长率 5HS~op2n/
annual long-term supplement 长期个案每年补助金 &2I*0
annual pensionable emolument 可供计算退休金的年薪 =iHiPvP0
annual report 年报 :!zC"d9@
Annual Report on the Consumer Price Index 《消费物价指数年报》 smQVWs>
annual return 周年报表;周年申报表;每年报税表格 kVS?RHR
Annual Return Rules 《周年报表规则》 ]+H?@*b`
annual review of consumer prices 每年消费物价回顾 Qju`e Eo
annual roll-forward basis 逐年延展方式 XUV!C7
annual salary 年薪 6*@yE
annual statement 年度报表;年度决算表 sn{A wF%
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 7
L:7/
annuitant 年金受益人 R \s!*)
annuity 年金 c3
&m9zC
annuity contract 年金合约 W2wpcc
annuity on human life 人寿年金 tK%c@gGU9
antecedent debt 先前的债项 D';eTy Y
ante-dated cheque 倒填日期支票 ] q~
<=
anticipated expenditure 预期开支 ]|:uU
anticipated net profit 预期纯利 =sOo:s
anticipated revenue 预期收入 l|/:Ot
anti-inflation measure 反通货膨胀措施 uM(UO,X
anti-inflationary stance 反通货膨胀立场 <JI&
{1
apparent deficit 表面赤字 )yxT+g2!
apparent financial solvency 表面偿债能力 R,@g7p
apparent partner 表面合伙人 o'%eI
application for personal assessment 个人入息课税申请书 7k=fZ$+O
application of fund 资金应用 EqM;LgE=
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 V7t!?xOL
appointed actuary 委任精算师 >adV(V<
appointed auditor 委任核数师;委任审计师 K\Eo z]?
appointed trustee 委任的受托人 Ey&aBYR
appointer 委任人 s.jO<{
apportioned pro rata 按比例分摊 *9gD*AnM,
apportionment 分配;分摊 CL7Nr@
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 W$?e<@
apportionment formula 分摊方程式 k<4
P6?
apportionment of estate duty 遗产税的分摊 KhM.Tc
appraisal 估价;评估 Q* O<@
appreciable growth 可观增长 '5H4z7)
appreciable impact 显着影响 RB3 zHk%
appreciable increase 可观增长 (%<' A
appreciation 增值;升值 ^i_Iqph=
appreciation against other currencies 相对其他货币升值 nwM)K
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 d$;/T('
appreciation tax 增值税 s'_,:R\VM>
appropriation 拨款;拨用;拨付 -)w]a{F
appropriation account 拨款帐目 );}t&}
Appropriation Bill 拨款法案 E,*&BDW
appropriation-in-aid system 补助拨款办法 (v#pj8aE
approved assets 核准资产 cBEHH4U
approved basket stock 认可一篮子证券 [6gO
approved budget 核准预算 PJ 9%/Nrh
approved charitable donation 认可慈善捐款 W8aU"_
approved charitable institution 认可慈善机构 {0's~U+@
approved currency 核准货币;认可货币 KAb(NZK
approved estimates 核准预算 # .q#OC
approved estimates of expenditure 核准开支预算 3q &k
approved overseas insurer 核准海外保险人 d#T?Q_3b
approved overseas trust company 核准海外信托公司 `Q9+k<
approved pooled investment fund 核准汇集投资基金 ^,7=X8Su
approved provident fund scheme 认可公积金计划 Jyu`-=It
approved provision 核准拨款 y(8d?]4:_
approved redeemable share 核准可赎回股份 Z
g $Tf
approved regional stock 认可地区性证券 3ps,uozj
approved retirement scheme 认可退休金计划 Fh`-(,e?5
approved subordinated loan 核准附属贷款 ~b8a^6:R"
arbitrage 套戥;套汇;套利 ,$Tk$
arbitrageur 套戥者;套汇者 8wF#e\Va0
arbitrary amount 临时款项 Tb#
arrangement 措施;安排;协定 %D^bahf
arrears 欠款 wOHEv^,
arrears of pay 欠付薪酬 GNghB(
arrears of revenue 逾期未收税款;逾期未收的帐项 xv0M
articles of association 组织章程;组织细则;组织章程细则 R [9w
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 u7muaSy
ascertainment of profit 确定利润 .xpmp6-
"Asia Clear" “亚洲结算系统”