allotment 分配;配股 KHO@"+
allotment notice 股份配售通知;配股通知 zhdS6Gk+
allotment of shares 股份分配 9\ulS2d
allowable 可获宽免;免税的 T1~G{@"
allowable business loss 可扣除的营业亏损 uyqu n@q
allowable expenses 可扣税的支出 fHV%.25
allowance 免税额;津贴;备抵;准备金 ~NV 8avZ
allowance for debts 债项的免税额 :w,#RcW
allowance for depreciation by wear and tear 耗损折旧免税额 ! 'qY
allowance for funeral expenses 殡殓费的免税额 h<0&|s*a)
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ,
RKl
allowance for repairs and outgoings 修葺及支出方面的免税额 ,
'Sj:l
allowance to debtor 给债务人的津贴 ^0tO2$
alteration of capital 资本更改 7TU(~]Z
alternate trustee 候补受托人 p!Xn iY
amalgamation 合并 \9!hg(-F
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 EGMIw?%Y`-
ambit of charges 征税范围;收费范围 cF V[k'F
amended valuation 经修订的估值 $o%:ST4
American Commodities Exchange 美国商品交易所 Cm"7f!(#
American Express Bank Limited 美国运通银行 )q|a Sd
American Stock Exchange 美国证券交易所 "p@EY|Zv%I
amortization 摊销 eHl)/='
amount due from banks 存放银行同业的款项 A)%!9i)
amount due from banks abroad 存放海外银行同业的款项 GoUsB|-\
amount due from holding companies 控股公司欠款 {9Ug9e{
~
amount due from local banks 存放本港银行同业的款项 f`vu+nw
amount due to banks 银行同业的存款 n@te.,?A"
amount due to banks abroad 海外银行同业的存款 Kl/n>qEt
amount due to holding companies 控股公司存款 ]8+
D
amount due to local banks 本港银行同业的存款 UP .4# 1I
amount due to outport banks 外埠银行同业的存款 g-LMct8$
amount for note issue 发行纸币的款额 :B7dxE9[r
amount of bond 担保契据的款额 !)4'[5t"U
amount of consideration 代价款额 roM!%hb
amount of contribution 供款数额 HT%'dZ1
amount of indebtedness 负债款额 +R2+?v6
amount of principal of the loan 贷款本金额 +4g H=6
amount of rates chargeable 应征差饷数额 @#QaaR;4
amount of share capital 股本额 fNk0&M
amount of sums assured 承保款额 RRUv_sff
amount of variation 变动幅度 M .oH,Kd6
amount of vote 拨款数额 q@&6&cd
amount payable 应付款额 PpLuN12H
amount receivable 应收款额 .%G>z"Xx
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 wx*03(|j;
analysis 分析 7CwQmVe+
ancillary risk 附属风险 6Z#$(oC
annual account 周年帐目;周年帐目报表;年度决算;年结 =&t]R?
F
annual accounting date 年结日期 =/e$Rp
annual allowance 每年免税额;年积金;年度津贴;年津 N;` jz(r
annual balance 年度余额 7h#*djef
annual disposable income 每年可动用收入 ~J![Nx/
annual estimates 周年预算 83!{?EPE
annual fee 年费 LsxRK5
annual general meeting 周年大会 cd._q2
annual growth rate 年增率;每年增长率 Y(&rlL(sPK
annual long-term supplement 长期个案每年补助金 U1;&G
annual pensionable emolument 可供计算退休金的年薪 hw({>cH\
annual report 年报 v\2-%
Annual Report on the Consumer Price Index 《消费物价指数年报》 }eAV8LU
annual return 周年报表;周年申报表;每年报税表格 0[ZB ^
Annual Return Rules 《周年报表规则》 #h}a
annual review of consumer prices 每年消费物价回顾
G{74o8
annual roll-forward basis 逐年延展方式 $1y8X K7r
annual salary 年薪 Wud-(19
annual statement 年度报表;年度决算表 7{lWg x
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 tx7B?/5D
annuitant 年金受益人 ]^53Qbrv
annuity 年金 l T#WM]
annuity contract 年金合约 VDFs.;:s
annuity on human life 人寿年金 v^dQ%+}7>
antecedent debt 先前的债项 @TJ2
|_s6]
ante-dated cheque 倒填日期支票 |Ae7wXOs
anticipated expenditure 预期开支 $ftxid8
anticipated net profit 预期纯利 _BoYyJQH
anticipated revenue 预期收入 \0n<6^y
anti-inflation measure 反通货膨胀措施 $It3}?>C'
anti-inflationary stance 反通货膨胀立场 H X{K5 +
apparent deficit 表面赤字 ns#v?D9NF
apparent financial solvency 表面偿债能力 b!<)x}-t>
apparent partner 表面合伙人 .hRtQU
application for personal assessment 个人入息课税申请书 WK5B8u*<
application of fund 资金应用 &$heW
,
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 Van=dzG
appointed actuary 委任精算师 b}&.IJ&40j
appointed auditor 委任核数师;委任审计师 GuC 9h^[=M
appointed trustee 委任的受托人 c_T+T/O
appointer 委任人 .I0M'L~!/L
apportioned pro rata 按比例分摊 biG :Xn
apportionment 分配;分摊 M(1cf(<+
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &2nICAN[
apportionment formula 分摊方程式 lnGg1/
apportionment of estate duty 遗产税的分摊 D
63?f\
appraisal 估价;评估 I9e3-2THfj
appreciable growth 可观增长 .% +anVXS
appreciable impact 显着影响 ,3
[FD9
appreciable increase 可观增长 mNlbiB
appreciation 增值;升值 J"-/ok(<@
appreciation against other currencies 相对其他货币升值 :F_>`{
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @RZbo@{~
appreciation tax 增值税 j;I(w [@P
appropriation 拨款;拨用;拨付 @&x'.2
[nv
appropriation account 拨款帐目 =z
TpDL
Appropriation Bill 拨款法案 JS/~6'uB
appropriation-in-aid system 补助拨款办法 RivhEc1h%
approved assets 核准资产 .kTOG'K\e
approved basket stock 认可一篮子证券 7x]q>Y8T
approved budget 核准预算 {e5-
approved charitable donation 认可慈善捐款 N cp
approved charitable institution 认可慈善机构 G8WPXj(
approved currency 核准货币;认可货币 NHcA6y$Cz
approved estimates 核准预算 KGGnypx`
approved estimates of expenditure 核准开支预算 TK0WfWch
approved overseas insurer 核准海外保险人 gnYo/q=K
approved overseas trust company 核准海外信托公司 )NK#}c~5
approved pooled investment fund 核准汇集投资基金 >2v<;.
approved provident fund scheme 认可公积金计划 d@tf+_Ih
approved provision 核准拨款 "ZL_
approved redeemable share 核准可赎回股份 kt kS$
approved regional stock 认可地区性证券 k;K-6<^h
approved retirement scheme 认可退休金计划 Jpc% i8
approved subordinated loan 核准附属贷款 ?Yx2q_KZk
arbitrage 套戥;套汇;套利 %f?Zg44
arbitrageur 套戥者;套汇者 B.!&z-)#
arbitrary amount 临时款项 &fsk ESV0
arrangement 措施;安排;协定 1p$ *N
arrears 欠款
#ro$$I;
arrears of pay 欠付薪酬 nvA7eTO6C
arrears of revenue 逾期未收税款;逾期未收的帐项 d)0|Q
articles of association 组织章程;组织细则;组织章程细则 I%b5a`
7
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 q VavP6I
ascertainment of profit 确定利润 D< kf/hj
"Asia Clear" “亚洲结算系统”