allotment 分配;配股 _.}1 Y,Q
allotment notice 股份配售通知;配股通知 yZHh@W4
v
allotment of shares 股份分配 mHj3ItXUu
allowable 可获宽免;免税的 0;J#".(KQ
allowable business loss 可扣除的营业亏损 :6h$1
+6
allowable expenses 可扣税的支出 (v/mKG yg
allowance 免税额;津贴;备抵;准备金 l( Y
U9dp
allowance for debts 债项的免税额 c>~q2_}W(
allowance for depreciation by wear and tear 耗损折旧免税额 O\~/J/u
<
allowance for funeral expenses 殡殓费的免税额 NI<;L m
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 #saK8; tp
allowance for repairs and outgoings 修葺及支出方面的免税额 U<|hIv-&
allowance to debtor 给债务人的津贴 6x]x>:8
alteration of capital 资本更改 :NCY6?
[Dz
alternate trustee 候补受托人 =P}BAJ
amalgamation 合并 9>QGsf.3
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 PQ0l <]Y
ambit of charges 征税范围;收费范围 bY@ S[
amended valuation 经修订的估值 QXaE2}}P
American Commodities Exchange 美国商品交易所 II,snRD
American Express Bank Limited 美国运通银行 4Y'Kjx
American Stock Exchange 美国证券交易所 jWUpzf)q=T
amortization 摊销 Gd%X> ~
amount due from banks 存放银行同业的款项 .,vF%pQ
amount due from banks abroad 存放海外银行同业的款项 @3aI7U/I
amount due from holding companies 控股公司欠款
ezz;NH
amount due from local banks 存放本港银行同业的款项 wO-](3A-8P
amount due to banks 银行同业的存款 \gU=B|W
amount due to banks abroad 海外银行同业的存款 tJ qd
amount due to holding companies 控股公司存款 {e/6iSpT
amount due to local banks 本港银行同业的存款 HxE`"/~.7k
amount due to outport banks 外埠银行同业的存款 Id(wY$C&>
amount for note issue 发行纸币的款额 !dcGBj
amount of bond 担保契据的款额 X:/Y^Xu
amount of consideration 代价款额 Lh_Q@>k
amount of contribution 供款数额 7,v}Ap]Pa
amount of indebtedness 负债款额 g!![%*'
b
amount of principal of the loan 贷款本金额 I\y
=uC
amount of rates chargeable 应征差饷数额 Ho^rYz
amount of share capital 股本额 ZC!GKWP2
amount of sums assured 承保款额 !et[Rdbu
amount of variation 变动幅度 _yH=w'8.
amount of vote 拨款数额
>Nho`m(
amount payable 应付款额 Cg]Iz<<bE
amount receivable 应收款额 mI4)+8
SUu
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,Oj
53w=
analysis 分析 "d3qUk
ancillary risk 附属风险 jmkVolz
annual account 周年帐目;周年帐目报表;年度决算;年结 I_aSC 4
annual accounting date 年结日期 sM
_m
annual allowance 每年免税额;年积金;年度津贴;年津 .ou#BWav/
annual balance 年度余额 ",Ge:\TR=
annual disposable income 每年可动用收入 T+knd'2V6
annual estimates 周年预算 }i\U,mH0_&
annual fee 年费 FV];od&c
annual general meeting 周年大会 J;R1OJs S
annual growth rate 年增率;每年增长率 IPTEOA<M[
annual long-term supplement 长期个案每年补助金 }
N$soaUs
annual pensionable emolument 可供计算退休金的年薪 B098/`r
annual report 年报 #ouE,<
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^6?)EM#
annual return 周年报表;周年申报表;每年报税表格 lDU@Q(V#}<
Annual Return Rules 《周年报表规则》 O\z]1`i*o
annual review of consumer prices 每年消费物价回顾 3B^`xnV
annual roll-forward basis 逐年延展方式 $TK<~3`
annual salary 年薪 s.{n
xk.
annual statement 年度报表;年度决算表 H%
&e[PU
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ,bU8S\8
annuitant 年金受益人 z{uRqAG
annuity 年金 >vny9^_
annuity contract 年金合约 {wS)M
annuity on human life 人寿年金 muZ6 }&4
antecedent debt 先前的债项 o
00(\ -eb
ante-dated cheque 倒填日期支票 -V\$oVS0S
anticipated expenditure 预期开支 %]iE(!>3oy
anticipated net profit 预期纯利 4],*y`& g
anticipated revenue 预期收入 2g`<*u*
anti-inflation measure 反通货膨胀措施
]$=\zL
anti-inflationary stance 反通货膨胀立场 KhFw%Z0s<
apparent deficit 表面赤字 '^#=,+ A
apparent financial solvency 表面偿债能力 !7fL'
apparent partner 表面合伙人 #|ILeby
application for personal assessment 个人入息课税申请书 x<lY&KQ0
application of fund 资金应用 G Ch]5\
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
J =j6rD
appointed actuary 委任精算师 +C8yzMN\
appointed auditor 委任核数师;委任审计师 wiE'6CM
appointed trustee 委任的受托人 %j7HIxZh
appointer 委任人 !\(j[d#
apportioned pro rata 按比例分摊 %+F%C=GqI
apportionment 分配;分摊 %c`P`~sp
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \YN(rD-
apportionment formula 分摊方程式 wx]r{
apportionment of estate duty 遗产税的分摊 R/BW$4/E
appraisal 估价;评估 y2=`NG=
appreciable growth 可观增长 9=FqI50{
appreciable impact 显着影响 U1,f$McZs
appreciable increase 可观增长 %k8H'w\
appreciation 增值;升值 ?mME^?x
Mu
appreciation against other currencies 相对其他货币升值 {%! >0@7
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 J}M_Ka
appreciation tax 增值税 uNoP8U%*
appropriation 拨款;拨用;拨付 <Z:Fnp
appropriation account 拨款帐目 =j&qat
Appropriation Bill 拨款法案 Lo-\;%y
appropriation-in-aid system 补助拨款办法 =|Vm69
approved assets 核准资产 %'`L+y
approved basket stock 认可一篮子证券 "%[a Wb
approved budget 核准预算 <^v-y)%N:A
approved charitable donation 认可慈善捐款 }]K^b1Fs5
approved charitable institution 认可慈善机构 g6V>_|
approved currency 核准货币;认可货币 V#-\
4`c
approved estimates 核准预算 X`'
@G
approved estimates of expenditure 核准开支预算 H-ewO8@
approved overseas insurer 核准海外保险人 1:Dm,d;
approved overseas trust company 核准海外信托公司 23|R $s>}i
approved pooled investment fund 核准汇集投资基金 'qt+.vd
approved provident fund scheme 认可公积金计划 0[QVU,]<
approved provision 核准拨款 \'[C_+;X
approved redeemable share 核准可赎回股份 {%PgR){qR
approved regional stock 认可地区性证券
'v?"TZ
approved retirement scheme 认可退休金计划 QgB%\mO=
approved subordinated loan 核准附属贷款 23_\UTM}1
arbitrage 套戥;套汇;套利 fk!
P#
arbitrageur 套戥者;套汇者 {CH *?|t
arbitrary amount 临时款项 /tqQAvj
arrangement 措施;安排;协定 ?$Tp|<tx#
arrears 欠款 WN`|5"?$
arrears of pay 欠付薪酬 !%,k]m'
arrears of revenue 逾期未收税款;逾期未收的帐项 '3'*VcL(
articles of association 组织章程;组织细则;组织章程细则 )(`HEl>-9c
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 cE SSSH!m
ascertainment of profit 确定利润 A!n)Fpk
"Asia Clear" “亚洲结算系统”