allotment 分配;配股 VPx"l5\
allotment notice 股份配售通知;配股通知 yZE"t[q#O
allotment of shares 股份分配 ]L@VpHEj
allowable 可获宽免;免税的 C0eP/d
allowable business loss 可扣除的营业亏损 k4FxdX
allowable expenses 可扣税的支出 C:
@T5m
allowance 免税额;津贴;备抵;准备金 . T6fPEb
allowance for debts 债项的免税额 /p+ (_Y
allowance for depreciation by wear and tear 耗损折旧免税额 e
"5S;
allowance for funeral expenses 殡殓费的免税额 {7LO|E}7
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 nw){}g
allowance for repairs and outgoings 修葺及支出方面的免税额 M.iR5Uh
allowance to debtor 给债务人的津贴 .H
{
alteration of capital 资本更改 K4b#
y~@
alternate trustee 候补受托人 rLw3\>y
amalgamation 合并 \$n?J(N
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 })rJU/
ambit of charges 征税范围;收费范围 /B7
3|KB+
amended valuation 经修订的估值 I0trHrX9
American Commodities Exchange 美国商品交易所 ~3<Li}W
American Express Bank Limited 美国运通银行 { K'QE0'x
American Stock Exchange 美国证券交易所 <2Lcy&w_M
amortization 摊销 Z6F>SL
amount due from banks 存放银行同业的款项 5-3`@ (/
amount due from banks abroad 存放海外银行同业的款项 484lB}H
amount due from holding companies 控股公司欠款 TO7%TW{L
amount due from local banks 存放本港银行同业的款项 Rd7Xs
amount due to banks 银行同业的存款 .]}kOw:(#
amount due to banks abroad 海外银行同业的存款 AQ:cim`
amount due to holding companies 控股公司存款 BQq,,i8H
amount due to local banks 本港银行同业的存款 _R-[*ucq
amount due to outport banks 外埠银行同业的存款 #K:|@d
amount for note issue 发行纸币的款额 /R7qR#
amount of bond 担保契据的款额 o
_>id^$>B
amount of consideration 代价款额 WX$mAQDV
amount of contribution 供款数额 , v,mBYaU
amount of indebtedness 负债款额 l ps
6lnh
amount of principal of the loan 贷款本金额 P[6@1
amount of rates chargeable 应征差饷数额 iTJS
W
amount of share capital 股本额 69AgPAv<k
amount of sums assured 承保款额 *NzHY;e
amount of variation 变动幅度 G66A]FIg
amount of vote 拨款数额 *T\-iICw
amount payable 应付款额 b<o Uy
amount receivable 应收款额 }GX[N\$N
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >Q':+
|K}
analysis 分析 mVFz[xI
ancillary risk 附属风险 #
~SuL3
annual account 周年帐目;周年帐目报表;年度决算;年结 {a-bew
annual accounting date 年结日期 <;}jf*A
annual allowance 每年免税额;年积金;年度津贴;年津 ~RGZY/4
annual balance 年度余额 rV.04m,
annual disposable income 每年可动用收入 iy_'
D
annual estimates 周年预算 SJ$N]<d
annual fee 年费 AW3\>WC
annual general meeting 周年大会 )2t!=
ua
annual growth rate 年增率;每年增长率 GjlA\R^e
annual long-term supplement 长期个案每年补助金 <8Y;9N|94!
annual pensionable emolument 可供计算退休金的年薪 Gh;Ju[6
annual report 年报 mNS7/I\
Annual Report on the Consumer Price Index 《消费物价指数年报》 wG6@.;3
annual return 周年报表;周年申报表;每年报税表格 n46A
Annual Return Rules 《周年报表规则》 Zo`Ku+RL2'
annual review of consumer prices 每年消费物价回顾 rrBu6\D
annual roll-forward basis 逐年延展方式 ue8C pn^M
annual salary 年薪 pMZKF =
annual statement 年度报表;年度决算表 Vp{e1xpY
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 CMI'y(GN
annuitant 年金受益人 d3Dw[4
annuity 年金 &<8Q/m]5
annuity contract 年金合约 v,z s
dr"d
annuity on human life 人寿年金 3Jt_=!qlo
antecedent debt 先前的债项 Omy4Rkj8bh
ante-dated cheque 倒填日期支票 QH%Zbt2qS
anticipated expenditure 预期开支 h&Thq52R
anticipated net profit 预期纯利 ?
tre)
anticipated revenue 预期收入 X :2%U
anti-inflation measure 反通货膨胀措施 Us4J[MW<
anti-inflationary stance 反通货膨胀立场 xszGao'
apparent deficit 表面赤字 z~tCag8I(k
apparent financial solvency 表面偿债能力 u;1/.`NPB
apparent partner 表面合伙人 #D8Z~U,-
application for personal assessment 个人入息课税申请书 Q|40
8EM
application of fund 资金应用 lR]z8&
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 p0Cp\.
appointed actuary 委任精算师 0 5eth
appointed auditor 委任核数师;委任审计师 BxR%\
appointed trustee 委任的受托人 vd>K=!
J
appointer 委任人 K"~Tk`[0Q
apportioned pro rata 按比例分摊 Kjbt1n
apportionment 分配;分摊 m# #( uSh
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =@%;6`AVcp
apportionment formula 分摊方程式 E({+2}=1
apportionment of estate duty 遗产税的分摊 W_k;jy_{9
appraisal 估价;评估 m8KJ~02l#
appreciable growth 可观增长 !<9sOvka{
appreciable impact 显着影响 v@zpF)|
appreciable increase 可观增长 \~V
ZY
appreciation 增值;升值 'u@_4wWp
appreciation against other currencies 相对其他货币升值 rGb7p`J
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 sc
mn-4j'{
appreciation tax 增值税 FO"8B
appropriation 拨款;拨用;拨付 yn&AMq
]o
appropriation account 拨款帐目 =gI;%M\'
Appropriation Bill 拨款法案 hw[ jVx
appropriation-in-aid system 补助拨款办法 /18Z4TA
approved assets 核准资产 -TnvX
(ok4
approved basket stock 认可一篮子证券 a*4"j2j v
approved budget 核准预算 _?UW,5=O
approved charitable donation 认可慈善捐款 !'uLV#YEZ
approved charitable institution 认可慈善机构 ENu`@S='I3
approved currency 核准货币;认可货币 ?f1PQ
approved estimates 核准预算 Wtl0qug
approved estimates of expenditure 核准开支预算 (qn ;MN6<
approved overseas insurer 核准海外保险人 -QH[gi{%`
approved overseas trust company 核准海外信托公司 !3~VoNh,
approved pooled investment fund 核准汇集投资基金 f1R&Q
approved provident fund scheme 认可公积金计划 uP,{yna(
approved provision 核准拨款 <^:e)W
approved redeemable share 核准可赎回股份 j.C)KwelBS
approved regional stock 认可地区性证券 C+{du^c$
approved retirement scheme 认可退休金计划 jO'+r'2B9
approved subordinated loan 核准附属贷款 iUuG}rqj
arbitrage 套戥;套汇;套利 npcB+6
arbitrageur 套戥者;套汇者 ]TTX<R
ZLr
arbitrary amount 临时款项 oicett=5
arrangement 措施;安排;协定 y/'^r
?
arrears 欠款 +R7";.
arrears of pay 欠付薪酬 -w41Bvz0
arrears of revenue 逾期未收税款;逾期未收的帐项 8?qEv,W
articles of association 组织章程;组织细则;组织章程细则 SB5[PDL_q
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 cv fh:~L
ascertainment of profit 确定利润 8J|pj4ce
"Asia Clear" “亚洲结算系统”