allotment 分配;配股 gBX
bB9
allotment notice 股份配售通知;配股通知 {'f=*vMI
allotment of shares 股份分配 $-mwr,i
allowable 可获宽免;免税的 qI1JM =
allowable business loss 可扣除的营业亏损 ;J?zD9
allowable expenses 可扣税的支出 {gS7pY%_W
allowance 免税额;津贴;备抵;准备金 0tN/P+!|
allowance for debts 债项的免税额 t^<ki?*
allowance for depreciation by wear and tear 耗损折旧免税额 ]y/!GFQ
allowance for funeral expenses 殡殓费的免税额 J|WkPv2
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 f\vg<lca
allowance for repairs and outgoings 修葺及支出方面的免税额 Z%Yq{tAt
allowance to debtor 给债务人的津贴 :x_;-
alteration of capital 资本更改 R94ID@L
F
alternate trustee 候补受托人 CDRz3Hu U
amalgamation 合并 /q6
^.>b
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 X>s'_F?
ambit of charges 征税范围;收费范围 ?_G?SQ
amended valuation 经修订的估值 ZG-[Gz
American Commodities Exchange 美国商品交易所 ADlLodG
American Express Bank Limited 美国运通银行 EY.Z.gMZI(
American Stock Exchange 美国证券交易所 ?\T):o;/
amortization 摊销 <0^L L
amount due from banks 存放银行同业的款项 rY(h }z
amount due from banks abroad 存放海外银行同业的款项 @:G#[>nKe
amount due from holding companies 控股公司欠款 /AUXO]
amount due from local banks 存放本港银行同业的款项 EN@Pr `R
amount due to banks 银行同业的存款 Bpl(s
+
amount due to banks abroad 海外银行同业的存款 ]`O??wN
amount due to holding companies 控股公司存款 /Es&~Fn
amount due to local banks 本港银行同业的存款 FTZaN1%`
amount due to outport banks 外埠银行同业的存款 >=3ay^(Y2D
amount for note issue 发行纸币的款额 8j
&LU,
amount of bond 担保契据的款额 /-&a]PJ
amount of consideration 代价款额 H7R6Ljd?&S
amount of contribution 供款数额 Uz;
pNW
Mk
amount of indebtedness 负债款额 sRf?JyB
amount of principal of the loan 贷款本金额 ugMfpT)
amount of rates chargeable 应征差饷数额 c27\S?\
Jd
amount of share capital 股本额 *lws7R
amount of sums assured 承保款额
$tFmp)
amount of variation 变动幅度 Zjkrne{
amount of vote 拨款数额 `F
TA{
ba
amount payable 应付款额 !&8HA
amount receivable 应收款额 i slg5
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -c'~0g]<
analysis 分析 A@k`$xevVj
ancillary risk 附属风险 J+20]jI
annual account 周年帐目;周年帐目报表;年度决算;年结
vB T]a
annual accounting date 年结日期 >ay%
!X@3"
annual allowance 每年免税额;年积金;年度津贴;年津 BF(.^oh"n0
annual balance 年度余额 B&k"B?9mL
annual disposable income 每年可动用收入 j@+QwZL|
annual estimates 周年预算 G^=C#9c.m
annual fee 年费 {Kkut?5
annual general meeting 周年大会 .q7|z3@,
annual growth rate 年增率;每年增长率 bB`p-1
annual long-term supplement 长期个案每年补助金 \z>L,U
annual pensionable emolument 可供计算退休金的年薪 57 eA(
uI
annual report 年报 ('7qJkV
Annual Report on the Consumer Price Index 《消费物价指数年报》 A ^wIsAxT
annual return 周年报表;周年申报表;每年报税表格 [N4#R
Annual Return Rules 《周年报表规则》 Y$ To)qo
annual review of consumer prices 每年消费物价回顾 y&$v@]t1
annual roll-forward basis 逐年延展方式 v*k}{M
annual salary 年薪 \ZPmPu9^(
annual statement 年度报表;年度决算表 /kKF|Hg`c
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 S>s{
t=AY~
annuitant 年金受益人 %uW
q)D4r
annuity 年金 @z!|HLD+
annuity contract 年金合约 %Vp'^,&S
annuity on human life 人寿年金 Y
&"rf
antecedent debt 先前的债项 +)eI8o0#
ante-dated cheque 倒填日期支票 ndU<,{r
anticipated expenditure 预期开支 "0(
_
anticipated net profit 预期纯利 eURj'8o),
anticipated revenue 预期收入 I "<ACM
anti-inflation measure 反通货膨胀措施 s;eOX\0
anti-inflationary stance 反通货膨胀立场 p Y[dJxB
apparent deficit 表面赤字 tEXY>=
apparent financial solvency 表面偿债能力 3"ii_#1
apparent partner 表面合伙人 b^~"4 fU
application for personal assessment 个人入息课税申请书
|wFfVDp
application of fund 资金应用 Fs,#d%4 @%
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ClvqI"Rd
appointed actuary 委任精算师 k;bdzcMkQ
appointed auditor 委任核数师;委任审计师 {!`0i
appointed trustee 委任的受托人 [9S?
appointer 委任人 A/zZ%h
apportioned pro rata 按比例分摊 hH|moj]
apportionment 分配;分摊 #M5R>&?Jqz
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
@d]a#ypU
apportionment formula 分摊方程式 Y"RjMyQh
apportionment of estate duty 遗产税的分摊 9+o`/lk1
appraisal 估价;评估 2MapB
*
appreciable growth 可观增长 *Fe
appreciable impact 显着影响 W"a% IO%'
appreciable increase 可观增长 KkJK5dZo
appreciation 增值;升值 ^mA ^7jB
appreciation against other currencies 相对其他货币升值 ta\CZp
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 V"T48~Ue
appreciation tax 增值税 SQ_w~'(
appropriation 拨款;拨用;拨付
Pq@%MF]5
appropriation account 拨款帐目 ksB-fOv*N
Appropriation Bill 拨款法案 ^-yEb\\i
appropriation-in-aid system 补助拨款办法 Hmi]qK[F
approved assets 核准资产 fi6i{(K
approved basket stock 认可一篮子证券 ?pF7g$>q
approved budget 核准预算 ~F
,mc.
approved charitable donation 认可慈善捐款 O
~1vX9
approved charitable institution 认可慈善机构 - 9Ll'fbq
approved currency 核准货币;认可货币 ah(lH5r
approved estimates 核准预算 X4"D Lt"
approved estimates of expenditure 核准开支预算 Q,.[y"m9Y.
approved overseas insurer 核准海外保险人 l^B PTg)X@
approved overseas trust company 核准海外信托公司 m1mA:R\zM
approved pooled investment fund 核准汇集投资基金 ;6T>p
approved provident fund scheme 认可公积金计划 E
mUA38
approved provision 核准拨款 VX!UT
=;
approved redeemable share 核准可赎回股份 cM= ?{W7~
approved regional stock 认可地区性证券 #@*;Y(9Ol
approved retirement scheme 认可退休金计划 Z?7XuELKV
approved subordinated loan 核准附属贷款 ;E"TOC
arbitrage 套戥;套汇;套利 P}AfXgr
arbitrageur 套戥者;套汇者 hd@ >p.
arbitrary amount 临时款项 _|!FhZ
arrangement 措施;安排;协定 91
] "D;NN
arrears 欠款 l20fA-T
_I
arrears of pay 欠付薪酬 zuq7 x
7
arrears of revenue 逾期未收税款;逾期未收的帐项 'k?%39
articles of association 组织章程;组织细则;组织章程细则 U=<d;2N#
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 YhVV~bvz*
ascertainment of profit 确定利润 Z;n
b
nRz
"Asia Clear" “亚洲结算系统”