allotment 分配;配股 72~L ?
allotment notice 股份配售通知;配股通知 kBk>1jn"
allotment of shares 股份分配 Q9OCf"n $
allowable 可获宽免;免税的
ZJs~,Q
allowable business loss 可扣除的营业亏损 u
$-&Im<
allowable expenses 可扣税的支出 Y }VJ4!%U
allowance 免税额;津贴;备抵;准备金 n! 5(Z5=
allowance for debts 债项的免税额 f{VV U/$
allowance for depreciation by wear and tear 耗损折旧免税额 IWv5UmjN
allowance for funeral expenses 殡殓费的免税额 ^)]U5+g?
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ~`BkCTT
allowance for repairs and outgoings 修葺及支出方面的免税额 b(N\R_IQ~
allowance to debtor 给债务人的津贴 $rW(*#C
alteration of capital 资本更改 4$VDJ
alternate trustee 候补受托人 cu>(;=
amalgamation 合并 V $I8iVGL
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]
hK}ASC
ambit of charges 征税范围;收费范围 0^>,
amended valuation 经修订的估值 -51LF=(!L
American Commodities Exchange 美国商品交易所 B\R X
American Express Bank Limited 美国运通银行 8zeeC
eI U
American Stock Exchange 美国证券交易所 ^*f D
amortization 摊销 /Yi4j,8!|
amount due from banks 存放银行同业的款项 %R?7u
'=~
amount due from banks abroad 存放海外银行同业的款项 tcoG;ir
amount due from holding companies 控股公司欠款 |qe;+)0>K
amount due from local banks 存放本港银行同业的款项 H'#06zP>5
amount due to banks 银行同业的存款 O'98OH+u
amount due to banks abroad 海外银行同业的存款 F&!vtlV)
amount due to holding companies 控股公司存款 +r"}@8/\1
amount due to local banks 本港银行同业的存款 ?u:`?(\
amount due to outport banks 外埠银行同业的存款 ,!Q nh:
amount for note issue 发行纸币的款额 `oNJ=,p
amount of bond 担保契据的款额 f$^wu~
amount of consideration 代价款额 !{+CzUo@
amount of contribution 供款数额 6HBDs:
amount of indebtedness 负债款额 }.045 Wuu
amount of principal of the loan 贷款本金额 `,SL\\%u
amount of rates chargeable 应征差饷数额 sm'_0EUg
amount of share capital 股本额 =$4I}2
amount of sums assured 承保款额 G?@W;o)
amount of variation 变动幅度 AR( gI]1
amount of vote 拨款数额 ] :LlOv$
amount payable 应付款额 Az y`4
amount receivable 应收款额 :AlvWf$d
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &1<[@:;
analysis 分析 5QK%BiDlr
ancillary risk 附属风险 yq|yGf(4&
annual account 周年帐目;周年帐目报表;年度决算;年结 gk| %
4.
annual accounting date 年结日期 C~4SPCU
annual allowance 每年免税额;年积金;年度津贴;年津 zx<PX
annual balance 年度余额 kiJ=C2'&
annual disposable income 每年可动用收入 S||W
annual estimates 周年预算 ^BLO}9A{P
annual fee 年费 ?xv."I%
annual general meeting 周年大会 ^z!=,M<+{
annual growth rate 年增率;每年增长率 c!
kr
BS
annual long-term supplement 长期个案每年补助金 (bv{17K
annual pensionable emolument 可供计算退休金的年薪 VK*_pEV,}
annual report 年报 v)*MgfS
Annual Report on the Consumer Price Index 《消费物价指数年报》 %J2Ad
annual return 周年报表;周年申报表;每年报税表格 tf 7HhOCYX
Annual Return Rules 《周年报表规则》 c&wg`1{Hal
annual review of consumer prices 每年消费物价回顾 ^G`6Zg;
annual roll-forward basis 逐年延展方式 ]@Y!,bw&
annual salary 年薪 !;8Y?c-D
annual statement 年度报表;年度决算表 bvh#Q_
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_Z
9\'u
annuitant 年金受益人 uMva5o
annuity 年金 :(ql=+vDb4
annuity contract 年金合约 PcA^ jBgGl
annuity on human life 人寿年金 4vi?9MPz
antecedent debt 先前的债项 MzUKp"
ante-dated cheque 倒填日期支票 ]QR]#[Tn'
anticipated expenditure 预期开支 `},:dDHI
anticipated net profit 预期纯利 AJ>E\DK0]
anticipated revenue 预期收入 0J/yd
anti-inflation measure 反通货膨胀措施 Q e+;BE-H
anti-inflationary stance 反通货膨胀立场 )t+pwh!8
apparent deficit 表面赤字 wxcJ2T d H
apparent financial solvency 表面偿债能力 I2HV{1(i
apparent partner 表面合伙人 p5E
okh
application for personal assessment 个人入息课税申请书
y
_ap T<P
application of fund 资金应用 ;taZixOH
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 f=V`Nn<=A
appointed actuary 委任精算师 Y>aVnixx<
appointed auditor 委任核数师;委任审计师 3<<wHK;)
appointed trustee 委任的受托人 K_Y{50#
appointer 委任人 O,),0zcYF
apportioned pro rata 按比例分摊 ):hz/vZ
apportionment 分配;分摊 5'f_~>1Wt
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &TRKd)
w d
apportionment formula 分摊方程式 qspGNu
apportionment of estate duty 遗产税的分摊 G"&$7!6[Y
appraisal 估价;评估
Txo{6nd/
appreciable growth 可观增长 *A!M0TK?i,
appreciable impact 显着影响 ^PFiO 12
appreciable increase 可观增长 l
opl
appreciation 增值;升值 :_
i1gY)
appreciation against other currencies 相对其他货币升值 }2 S!;swg+
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !bLCha\
appreciation tax 增值税 En7+fQ
appropriation 拨款;拨用;拨付 7Fpa%N/WL
appropriation account 拨款帐目 ='D%c^;O8'
Appropriation Bill 拨款法案 037\LPO
appropriation-in-aid system 补助拨款办法 ;DX{+Z[
approved assets 核准资产 \mu';[gLd
approved basket stock 认可一篮子证券 (9( xJ)
approved budget 核准预算 XOqHzft h6
approved charitable donation 认可慈善捐款 {B
M:c$3@j
approved charitable institution 认可慈善机构 =.S2gO >
approved currency 核准货币;认可货币 hoBFC1
approved estimates 核准预算 .T8^>z1/\F
approved estimates of expenditure 核准开支预算 3F;0a ;[
approved overseas insurer 核准海外保险人 =CF
g~8W
approved overseas trust company 核准海外信托公司 2&'uO
'K
approved pooled investment fund 核准汇集投资基金 _Q^jk0K8ga
approved provident fund scheme 认可公积金计划 i:
-IZL\
approved provision 核准拨款 JfJ ln[
approved redeemable share 核准可赎回股份 (421$w,B%
approved regional stock 认可地区性证券 $/Wec,`&
approved retirement scheme 认可退休金计划 (:~_#BA
approved subordinated loan 核准附属贷款 zQ<&[Tuwa
arbitrage 套戥;套汇;套利 R-n%3oh
arbitrageur 套戥者;套汇者 1G`5FU
arbitrary amount 临时款项 ( AA@sN
arrangement 措施;安排;协定 _d~GY,WTdO
arrears 欠款 mhIGunK;+
arrears of pay 欠付薪酬 ZHA&gdK@
arrears of revenue 逾期未收税款;逾期未收的帐项 NY?iuWa*g
articles of association 组织章程;组织细则;组织章程细则 fU.hb%m)Q\
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 >/.jB/q
ascertainment of profit 确定利润 ,ag
kV)H
"Asia Clear" “亚洲结算系统”