allotment 分配;配股 :K.4 n
allotment notice 股份配售通知;配股通知 QGnxQ{ko
allotment of shares 股份分配 "kW!{n
allowable 可获宽免;免税的 -f(/B9}
allowable business loss 可扣除的营业亏损 f>Td)s1
M
allowable expenses 可扣税的支出 o,Z{ w"
allowance 免税额;津贴;备抵;准备金 w2gf&Lc\
allowance for debts 债项的免税额 V2&^!#=s
allowance for depreciation by wear and tear 耗损折旧免税额 yWIm&Q:
allowance for funeral expenses 殡殓费的免税额 h5%|meZQb
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 2-If]Fc
allowance for repairs and outgoings 修葺及支出方面的免税额 <|6%9@
allowance to debtor 给债务人的津贴 :Waox"#=g
alteration of capital 资本更改 /ci]}`'ws
alternate trustee 候补受托人 MLVB^<qkeH
amalgamation 合并 |KCOfVh?|.
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 jh ez
ambit of charges 征税范围;收费范围 @ CsV]97`
amended valuation 经修订的估值 >O9sk
American Commodities Exchange 美国商品交易所
CX/(o]
American Express Bank Limited 美国运通银行 DtCEm(b0
American Stock Exchange 美国证券交易所 Q%=YM4;
amortization 摊销 nn~YK
amount due from banks 存放银行同业的款项 _cI_#
amount due from banks abroad 存放海外银行同业的款项 C*Vd -U
amount due from holding companies 控股公司欠款 &vUq}r%P
amount due from local banks 存放本港银行同业的款项 b}z`BRCc
amount due to banks 银行同业的存款 !F4;_A`X
amount due to banks abroad 海外银行同业的存款 T`YwJ6N
amount due to holding companies 控股公司存款 o3Ot.9L
amount due to local banks 本港银行同业的存款 )6oGF>o>
amount due to outport banks 外埠银行同业的存款 c-]fKj7
amount for note issue 发行纸币的款额 U5ZX78>a
amount of bond 担保契据的款额 Qc-(*}
amount of consideration 代价款额 ?s%v0cF
amount of contribution 供款数额 f_mhD dq
amount of indebtedness 负债款额 EYzg%\HH
amount of principal of the loan 贷款本金额 `$;+g ,
amount of rates chargeable 应征差饷数额 F#r#}.B='U
amount of share capital 股本额 -$8.3\6h
amount of sums assured 承保款额 -e -e9uP
amount of variation 变动幅度 #B}?Zg
amount of vote 拨款数额 H?rg5TI0
amount payable 应付款额 Y>6.t"?Q^
amount receivable 应收款额 Csst[3V
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
)$M,Ul
analysis 分析 eQN.sl5
ancillary risk 附属风险 .-I|DVHe
annual account 周年帐目;周年帐目报表;年度决算;年结 x-m/SI]_N
annual accounting date 年结日期 Fe=8O ^\
annual allowance 每年免税额;年积金;年度津贴;年津 ,{}#8r` +*
annual balance 年度余额 'Z!Ga.I
annual disposable income 每年可动用收入 7qIB7 _K5
annual estimates 周年预算 /Bv#) -5
annual fee 年费 HxwlYx,4
annual general meeting 周年大会 mw$
Y
annual growth rate 年增率;每年增长率 0irr7Y
annual long-term supplement 长期个案每年补助金 0&w0aP`Y
annual pensionable emolument 可供计算退休金的年薪 ? 5|/
C
annual report 年报 M?&zY
"c
Annual Report on the Consumer Price Index 《消费物价指数年报》 [I+9dSM1t
annual return 周年报表;周年申报表;每年报税表格 o+?@5zw-&
Annual Return Rules 《周年报表规则》 i?}>.$j
annual review of consumer prices 每年消费物价回顾 ]KK`5Dv|,e
annual roll-forward basis 逐年延展方式 649 !=
annual salary 年薪 y;`eDS'0.N
annual statement 年度报表;年度决算表 t8J/\f=
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 |"7Pv
skT
annuitant 年金受益人 khX|"d360
annuity 年金 `u'dh{,gE
annuity contract 年金合约 f05d ;
annuity on human life 人寿年金 aq>?vti1D
antecedent debt 先前的债项 Lk,+Tfk"
ante-dated cheque 倒填日期支票 b5`KB75sbo
anticipated expenditure 预期开支 &w\I<J`T
anticipated net profit 预期纯利 "~+.Af
anticipated revenue 预期收入 gQVBA %
anti-inflation measure 反通货膨胀措施 [1Dm<G
u@
anti-inflationary stance 反通货膨胀立场 ?T'][q
apparent deficit 表面赤字 :{}_|]>K
apparent financial solvency 表面偿债能力 bH9Le
apparent partner 表面合伙人 s;.=5wcvi?
application for personal assessment 个人入息课税申请书 .XH8YT42
application of fund 资金应用 05e>\}{0
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 @z,*K_AKr
appointed actuary 委任精算师 l gq=GHW
appointed auditor 委任核数师;委任审计师 V|?WF&
appointed trustee 委任的受托人 4br6
$
appointer 委任人 9C
}qVoNu
apportioned pro rata 按比例分摊 }[=YU%[o:
apportionment 分配;分摊 bKz{wm%
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;bjnL>eW
apportionment formula 分摊方程式 9%,;XQ
apportionment of estate duty 遗产税的分摊 s
zq+@2:
appraisal 估价;评估 A" !n1P
appreciable growth 可观增长 /^<en(0=P
appreciable impact 显着影响 #+jUhxq
appreciable increase 可观增长 h8v>zNf'
appreciation 增值;升值 ,;i
A2
appreciation against other currencies 相对其他货币升值 EZj1jpL
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "kSwa16O
appreciation tax 增值税 /tKGwX]y
appropriation 拨款;拨用;拨付 R}%8s*
appropriation account 拨款帐目 \+B?}P8N*l
Appropriation Bill 拨款法案 qu{mqkfN>
appropriation-in-aid system 补助拨款办法 K8Zt:yP
approved assets 核准资产 avNLV
approved basket stock 认可一篮子证券 2P}I'4C-
approved budget 核准预算 `BT^a
=5
approved charitable donation 认可慈善捐款 fPQ|e"?
approved charitable institution 认可慈善机构 uLW/f=7L
approved currency 核准货币;认可货币 Q"}s>]k3_
approved estimates 核准预算 Bymny>.M
approved estimates of expenditure 核准开支预算 z,Xk\@
approved overseas insurer 核准海外保险人 TVkcDS
approved overseas trust company 核准海外信托公司 ]Z@k|Nw
approved pooled investment fund 核准汇集投资基金 e
E
3-t/=
approved provident fund scheme 认可公积金计划 #+G`!<7/@f
approved provision 核准拨款 n`<S&KP|
approved redeemable share 核准可赎回股份 TA;,>f*
approved regional stock 认可地区性证券 >
>V&yJ_
approved retirement scheme 认可退休金计划 j#igu#MB*
approved subordinated loan 核准附属贷款 "$@,n7k
arbitrage 套戥;套汇;套利 |5ONFde"0
arbitrageur 套戥者;套汇者 b(&]>z
arbitrary amount 临时款项 L8P36]>
arrangement 措施;安排;协定 eP |)SU
arrears 欠款 In(NF#
arrears of pay 欠付薪酬 h$&rE@N|
arrears of revenue 逾期未收税款;逾期未收的帐项 ua#K>sur.
articles of association 组织章程;组织细则;组织章程细则 o;;,iHu*
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 a
<p
%hY3
ascertainment of profit 确定利润 P9yw&A
"Asia Clear" “亚洲结算系统”