allotment 分配;配股 /__@a&9t
allotment notice 股份配售通知;配股通知 Qtpw0t"
allotment of shares 股份分配 (-U6woB6o
allowable 可获宽免;免税的 &?#G)suP
allowable business loss 可扣除的营业亏损 /<$\)|r
allowable expenses 可扣税的支出 y
6nPs6kR
allowance 免税额;津贴;备抵;准备金 6S#e?>"+
allowance for debts 债项的免税额 S(
r Fa
allowance for depreciation by wear and tear 耗损折旧免税额 ^p433
allowance for funeral expenses 殡殓费的免税额 3Rsbi
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 h+7THMI
allowance for repairs and outgoings 修葺及支出方面的免税额 K`?",G?_
allowance to debtor 给债务人的津贴 >ps=z$4j*
alteration of capital 资本更改 |B;tv
#mKD
alternate trustee 候补受托人 69$[yt>KYz
amalgamation 合并 G F-\WD
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 d}t7bgk'j
ambit of charges 征税范围;收费范围 u
6(O;
amended valuation 经修订的估值 ?@i_\<A2
American Commodities Exchange 美国商品交易所 vC9
Qe
]f
American Express Bank Limited 美国运通银行 5dE@ePO[/9
American Stock Exchange 美国证券交易所 MIJ^n(-G
amortization 摊销 x4C}AyR
amount due from banks 存放银行同业的款项 T!*lTzNHm
amount due from banks abroad 存放海外银行同业的款项 RHc-kggk!
amount due from holding companies 控股公司欠款 * Jy'3o
amount due from local banks 存放本港银行同业的款项 k_hV.CV
amount due to banks 银行同业的存款 xQ=sZv^M
amount due to banks abroad 海外银行同业的存款 x$;I E
amount due to holding companies 控股公司存款 0//?,'.
amount due to local banks 本港银行同业的存款 MM*B.y~TxZ
amount due to outport banks 外埠银行同业的存款 :mwJJIjUW
amount for note issue 发行纸币的款额 OJGEX}3'
amount of bond 担保契据的款额 %9!,PeRe
amount of consideration 代价款额 vO#=]J8`
amount of contribution 供款数额 ""JTU6]MS
amount of indebtedness 负债款额 {T^"`%[
amount of principal of the loan 贷款本金额 '*~_!lE5
amount of rates chargeable 应征差饷数额 5
DEK`#*
amount of share capital 股本额 5mxYzu;#]
amount of sums assured 承保款额 c05kHB$O
amount of variation 变动幅度 '
R!pc
amount of vote 拨款数额 Qt@_C*,P
amount payable 应付款额 \L"Vx9xT
amount receivable 应收款额 KTm^0:V[Oy
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 SCCBTpmf2B
analysis 分析 /7
CF f&4
ancillary risk 附属风险 N<|_tC+ct
annual account 周年帐目;周年帐目报表;年度决算;年结 9BJP|L%q
annual accounting date 年结日期 "+g9}g
annual allowance 每年免税额;年积金;年度津贴;年津 &?R2zfcM
annual balance 年度余额 3$u3ssOL
annual disposable income 每年可动用收入 %8_bh8g-
annual estimates 周年预算 c&{1Z&Y
annual fee 年费 arR9uxP
annual general meeting 周年大会 '
DZYN {}
annual growth rate 年增率;每年增长率 &o$z[b
annual long-term supplement 长期个案每年补助金 *ydkx\pT
annual pensionable emolument 可供计算退休金的年薪 a5/6DK>
annual report 年报 ETw7/S${
Annual Report on the Consumer Price Index 《消费物价指数年报》 3++}4%w
annual return 周年报表;周年申报表;每年报税表格 4;]<#u
Annual Return Rules 《周年报表规则》 Ua>lf8w<
annual review of consumer prices 每年消费物价回顾 Df\~ ZWs!
annual roll-forward basis 逐年延展方式 WUwH W
annual salary 年薪 HH-A\#6J
annual statement 年度报表;年度决算表 G% |$3
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Z r}5)ZR.
annuitant 年金受益人 Rr'#OxF
annuity 年金 -VqZw&"
annuity contract 年金合约 o7/S'Haxc]
annuity on human life 人寿年金 |\?mX=a.y
antecedent debt 先前的债项 _6b?3[Xz
ante-dated cheque 倒填日期支票 .l| [e
anticipated expenditure 预期开支 %V,2,NCd
anticipated net profit 预期纯利 |Va*=@&6J
anticipated revenue 预期收入 0Jz5i4B
anti-inflation measure 反通货膨胀措施 L\cd=&b`
anti-inflationary stance 反通货膨胀立场 [1-1^JY
apparent deficit 表面赤字 SXYH#p
apparent financial solvency 表面偿债能力 @H{QHi
apparent partner 表面合伙人 D5o[z:V7"
application for personal assessment 个人入息课税申请书 vD=>AAvG
application of fund 资金应用 |[/<[@\''
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 \3M
<_73
appointed actuary 委任精算师 2
L>;M
appointed auditor 委任核数师;委任审计师 a.n;ika]-
appointed trustee 委任的受托人 q c(R
/[
appointer 委任人 y$
L@!r/s
apportioned pro rata 按比例分摊 "!ZQ`yl
apportionment 分配;分摊 9O8na
'w
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 BHVC&
F*>
apportionment formula 分摊方程式 /
$Qs1*
apportionment of estate duty 遗产税的分摊 Vs[A
appraisal 估价;评估 03ol6y )C
appreciable growth 可观增长 e-!6m#0
appreciable impact 显着影响 (i1JDe
appreciable increase 可观增长 kPhdfF*Q
appreciation 增值;升值 p<eu0B_V
appreciation against other currencies 相对其他货币升值 >@b]t,rrK
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 QKW\z aG
appreciation tax 增值税 \kDQ[4mGq
appropriation 拨款;拨用;拨付 <EhOIN7@*D
appropriation account 拨款帐目 -YDA,.Ic?
Appropriation Bill 拨款法案 F@8G,$
appropriation-in-aid system 补助拨款办法
50s1o{xwc
approved assets 核准资产 oO0dN1/
approved basket stock 认可一篮子证券 .3X5~OH
approved budget 核准预算 4YuJ -
approved charitable donation 认可慈善捐款 jR1o<]?
approved charitable institution 认可慈善机构 RP@U0o
approved currency 核准货币;认可货币 )8cb @N
approved estimates 核准预算 86*9GS?U(
approved estimates of expenditure 核准开支预算 hTEwp.
approved overseas insurer 核准海外保险人 S55h}5Y
approved overseas trust company 核准海外信托公司 YiO3.+H
approved pooled investment fund 核准汇集投资基金 $U_M|
Xa
approved provident fund scheme 认可公积金计划 D*%? 0
approved provision 核准拨款 _#UiY
ffa*
approved redeemable share 核准可赎回股份 ty"|yA
approved regional stock 认可地区性证券 S/itK3
approved retirement scheme 认可退休金计划 i,H(6NL.
approved subordinated loan 核准附属贷款 %O69A$Q[m
arbitrage 套戥;套汇;套利 ,QeJ;
U
arbitrageur 套戥者;套汇者 -JEiwi ,
arbitrary amount 临时款项 z#[PTqD-_
arrangement 措施;安排;协定 Silh[8
arrears 欠款 AV>_bw.
arrears of pay 欠付薪酬 5}3#l/
arrears of revenue 逾期未收税款;逾期未收的帐项 {\WRW}iO
articles of association 组织章程;组织细则;组织章程细则 )>=!</@
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 -wsoJh
ascertainment of profit 确定利润 3 T1,:r
"Asia Clear" “亚洲结算系统”