allotment 分配;配股 Az?^4 1r8
allotment notice 股份配售通知;配股通知 .M[t5I'\
allotment of shares 股份分配 }KftVnD?
allowable 可获宽免;免税的 BoARM{m
allowable business loss 可扣除的营业亏损 m("KLp8
allowable expenses 可扣税的支出
<
jX5}@`z
allowance 免税额;津贴;备抵;准备金 &I{5f-o
*
allowance for debts 债项的免税额 $RC)e7
allowance for depreciation by wear and tear 耗损折旧免税额 [ 'B u
allowance for funeral expenses 殡殓费的免税额 j(p
e6
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 VYH
$em6
allowance for repairs and outgoings 修葺及支出方面的免税额 v[DxWs8q
allowance to debtor 给债务人的津贴 0d0ga^O
alteration of capital 资本更改 c[vFh0s"m
alternate trustee 候补受托人 rNke&z:%X_
amalgamation 合并 ;c@B +RquR
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `Xi)';p
ambit of charges 征税范围;收费范围 !"F8jA}
amended valuation 经修订的估值
T$DFTr\\
American Commodities Exchange 美国商品交易所 XZTH[#MqeI
American Express Bank Limited 美国运通银行 ^7:UC\_
American Stock Exchange 美国证券交易所 M,r8 No
amortization 摊销 zSOZr2-
^a
amount due from banks 存放银行同业的款项 SHnMqaq
amount due from banks abroad 存放海外银行同业的款项 P+e {,~o
amount due from holding companies 控股公司欠款 ;jKL B^4nX
amount due from local banks 存放本港银行同业的款项 cI@'Pr4:FJ
amount due to banks 银行同业的存款 v>j<ky
amount due to banks abroad 海外银行同业的存款 ij}{H#0S-
amount due to holding companies 控股公司存款 q03nu3uDI
amount due to local banks 本港银行同业的存款 eQfXUpk3@I
amount due to outport banks 外埠银行同业的存款 {uqP+Cs
amount for note issue 发行纸币的款额 S[
l z>I
amount of bond 担保契据的款额 ?|Wxqo
amount of consideration 代价款额 [xdVuL;N
amount of contribution 供款数额 $>wN:uN(
amount of indebtedness 负债款额 O/&Qzt
amount of principal of the loan 贷款本金额 +R8dy
amount of rates chargeable 应征差饷数额 ZlQ&m
amount of share capital 股本额 $9G".T
amount of sums assured 承保款额 *oh,Va
amount of variation 变动幅度 xHkx rXqeI
amount of vote 拨款数额 ,
s,AkH
amount payable 应付款额 zP$"6~.
amount receivable 应收款额 {3Dm/u%=9|
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +.u
HY`A
analysis 分析 D~2n8h"2ye
ancillary risk 附属风险 =,s5>2
annual account 周年帐目;周年帐目报表;年度决算;年结 lI9|"^n7F
annual accounting date 年结日期 BY$L[U;@T
annual allowance 每年免税额;年积金;年度津贴;年津 >Gvd?r
annual balance 年度余额 |k: FNu]C
annual disposable income 每年可动用收入 JFkx=![
annual estimates 周年预算 mF>{cVTF
annual fee 年费 W$gjcsv
annual general meeting 周年大会 Z3X9-_g
annual growth rate 年增率;每年增长率 <yw=+hz[u
annual long-term supplement 长期个案每年补助金 h;OHpvk
annual pensionable emolument 可供计算退休金的年薪 ^*,?x
annual report 年报 Ud#xgs'
Annual Report on the Consumer Price Index 《消费物价指数年报》 FaaxfcIfkw
annual return 周年报表;周年申报表;每年报税表格 W7\UZPs5t
Annual Return Rules 《周年报表规则》 - C8VDjf9
annual review of consumer prices 每年消费物价回顾 PoRP]Q*n
annual roll-forward basis 逐年延展方式 7?uIl9Vk>(
annual salary 年薪 w)>/fG|;
annual statement 年度报表;年度决算表 @[TSJ
i
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 $o
;48uV^
annuitant 年金受益人 ji5Nq
+S2
annuity 年金 }AS3]Lub@
annuity contract 年金合约 h,MaF<~
annuity on human life 人寿年金 Saks~m7,
antecedent debt 先前的债项 TH~"y
ante-dated cheque 倒填日期支票 fV!~SX6S
anticipated expenditure 预期开支 FJsM3|{2=d
anticipated net profit 预期纯利 i06|P I
anticipated revenue 预期收入 @Fb
2c0?Y
anti-inflation measure 反通货膨胀措施 %)o;2&aD
anti-inflationary stance 反通货膨胀立场 )s
?Hkn
apparent deficit 表面赤字 d(, M
apparent financial solvency 表面偿债能力 V'l9fj*E
apparent partner 表面合伙人 Rvj[Csgi
application for personal assessment 个人入息课税申请书 {@t6[g++
application of fund 资金应用 T^2o'_:
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ^W0eRT
appointed actuary 委任精算师 [3v&j_
appointed auditor 委任核数师;委任审计师 X9YbTN
appointed trustee 委任的受托人 uLt31G()
appointer 委任人 u)Vn7
zh
apportioned pro rata 按比例分摊 FMl_I26]
apportionment 分配;分摊 ca'c5*Fs
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 EB
p(^rj
apportionment formula 分摊方程式 H<l0]-S{
apportionment of estate duty 遗产税的分摊 uA\KbA.c;U
appraisal 估价;评估
&/)To
appreciable growth 可观增长 X$SXDb~G
appreciable impact 显着影响 6PLdzZ{
appreciable increase 可观增长 )kE1g&
appreciation 增值;升值 GP=bp_L
appreciation against other currencies 相对其他货币升值 a.XMeB
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !*,m=*[3
appreciation tax 增值税 rxeOT# N}
appropriation 拨款;拨用;拨付 ;4*mUD6
appropriation account 拨款帐目 zHXb[$Q
Appropriation Bill 拨款法案 p<Vj<6.=?
appropriation-in-aid system 补助拨款办法 @-O%u*%J
approved assets 核准资产 q)RTy|NJ^
approved basket stock 认可一篮子证券 ,d8*7my
approved budget 核准预算 M{X; H'2
approved charitable donation 认可慈善捐款 3o_@3-Y%
approved charitable institution 认可慈善机构 0w6"p>s>c
approved currency 核准货币;认可货币 6I\4Yv$N
approved estimates 核准预算 OlX
otp8
approved estimates of expenditure 核准开支预算 ezhK[/E=
approved overseas insurer 核准海外保险人 9y;zk$O8
approved overseas trust company 核准海外信托公司 >oyZD^gj
approved pooled investment fund 核准汇集投资基金 rKr\Qy+q
approved provident fund scheme 认可公积金计划 &hIr@Gi@ch
approved provision 核准拨款 !PEP`wEKdp
approved redeemable share 核准可赎回股份 KtaoU2s
approved regional stock 认可地区性证券 'c$)}R
I7
approved retirement scheme 认可退休金计划 N. 0~4H
%U
approved subordinated loan 核准附属贷款 `m-7L
arbitrage 套戥;套汇;套利 s 5F?m
arbitrageur 套戥者;套汇者 q]gF[&QZ
arbitrary amount 临时款项 0G8zFe*p
arrangement 措施;安排;协定 b5l;bXp]
arrears 欠款 Bv^5L>JZ/
arrears of pay 欠付薪酬 YvFt*t
arrears of revenue 逾期未收税款;逾期未收的帐项 kp,$ NfD
articles of association 组织章程;组织细则;组织章程细则 gnw?Y 2
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 v3r<kNW_
ascertainment of profit 确定利润 'CvV Kt
k
"Asia Clear" “亚洲结算系统”