allotment 分配;配股 TOb(
allotment notice 股份配售通知;配股通知 ~Fe$/*v
allotment of shares 股份分配 z 0}JiW R
allowable 可获宽免;免税的 '>^!a!<G
allowable business loss 可扣除的营业亏损 `9Rj;^NJ
allowable expenses 可扣税的支出 T!jMh-8
allowance 免税额;津贴;备抵;准备金 <\'aUfF v
allowance for debts 债项的免税额 xxQgX~'x
allowance for depreciation by wear and tear 耗损折旧免税额 -`A+Qp
)
allowance for funeral expenses 殡殓费的免税额 Y-s
6Z\
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 'Ul^V
allowance for repairs and outgoings 修葺及支出方面的免税额 *%ta5a
allowance to debtor 给债务人的津贴 (
}RJW:
alteration of capital 资本更改 Djr/!j
alternate trustee 候补受托人 7PW7&]-WQ
amalgamation 合并 VvUP;o&/
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Gspb\HJ^
ambit of charges 征税范围;收费范围 0aqq*e'c
amended valuation 经修订的估值 o}=c(u
American Commodities Exchange 美国商品交易所 d6f T
American Express Bank Limited 美国运通银行
<dKHZ4
American Stock Exchange 美国证券交易所 RgD %pNhI
amortization 摊销 DP.Y<V)B
amount due from banks 存放银行同业的款项 |vPU]R>6
amount due from banks abroad 存放海外银行同业的款项 O9P4r*prA
amount due from holding companies 控股公司欠款 @x@wo9<Fc
amount due from local banks 存放本港银行同业的款项 $YiG0GK<"
amount due to banks 银行同业的存款 lyzM?lK-
amount due to banks abroad 海外银行同业的存款 +&4@HHU{G
amount due to holding companies 控股公司存款 j%)@f0Ng
amount due to local banks 本港银行同业的存款 GOUO
amount due to outport banks 外埠银行同业的存款 pM-mZ/?
amount for note issue 发行纸币的款额 ;3\'}2^|l
amount of bond 担保契据的款额 v[\GhVb
amount of consideration 代价款额 r@c!M|m@
amount of contribution 供款数额 )tx2lyY:
amount of indebtedness 负债款额 7?ILmYBw
amount of principal of the loan 贷款本金额 P#9Pq,I
amount of rates chargeable 应征差饷数额 C'6c,
amount of share capital 股本额 RN2z/FUf
amount of sums assured 承保款额 jG%J.u^k
amount of variation 变动幅度 2i$_ ,[fi
amount of vote 拨款数额 (7C$'T-ZK
amount payable 应付款额 ujLje:Yc
amount receivable 应收款额 +fN2%aC
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 s_P[lbHt.
analysis 分析 z
.+J\
ancillary risk 附属风险 o]B2^Yq;x
annual account 周年帐目;周年帐目报表;年度决算;年结 Ie}7#>S
annual accounting date 年结日期 }vd72PB
annual allowance 每年免税额;年积金;年度津贴;年津 c27Zh=;Tj
annual balance 年度余额 e\._M$l
annual disposable income 每年可动用收入 (_R!:H(]m
annual estimates 周年预算 uMjL>YLq{?
annual fee 年费 : cPV08i
annual general meeting 周年大会 7[1VFc#tf
annual growth rate 年增率;每年增长率 Xdh@ ^`
annual long-term supplement 长期个案每年补助金 *rVI[kL
annual pensionable emolument 可供计算退休金的年薪 |fY#2\)Yx
annual report 年报 5&_R+g
Annual Report on the Consumer Price Index 《消费物价指数年报》 [W99}bi$
annual return 周年报表;周年申报表;每年报税表格 G_}oI|B
Annual Return Rules 《周年报表规则》 DAy|'%rF1-
annual review of consumer prices 每年消费物价回顾 xLP8*lvy
annual roll-forward basis 逐年延展方式 69 J4p=c,
annual salary 年薪 W~5gTiBZ]
annual statement 年度报表;年度决算表 E( *S]Z[
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 \[
W`hhJ
annuitant 年金受益人 Gh}* <X;N
annuity 年金 G+tzp&G@
annuity contract 年金合约 ]YY4{E(9d
annuity on human life 人寿年金 ZU`HaL$
antecedent debt 先前的债项 y\:,.cZ+TQ
ante-dated cheque 倒填日期支票 93
/`e}P"o
anticipated expenditure 预期开支 9t7 e~&R
anticipated net profit 预期纯利 (`<B#D;
anticipated revenue 预期收入 ~ujg250.L
anti-inflation measure 反通货膨胀措施 <9x|)2P
anti-inflationary stance 反通货膨胀立场 +&*>FeJY
apparent deficit 表面赤字 %;#9lkOXWH
apparent financial solvency 表面偿债能力 /U>8vV+C
apparent partner 表面合伙人 _)~|Z~
application for personal assessment 个人入息课税申请书 qnzNJ_ `R
application of fund 资金应用 o3`0x9{
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 '.e5Ku
appointed actuary 委任精算师 ^y~oXS(
appointed auditor 委任核数师;委任审计师 3*R(&O6}
appointed trustee 委任的受托人 (kx>\FIK*
appointer 委任人
dBHki*.u
apportioned pro rata 按比例分摊 _he~Y2zFz
apportionment 分配;分摊 )+.AgqxI
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @^`5;JiUk
apportionment formula 分摊方程式
LNvkC4
apportionment of estate duty 遗产税的分摊 hysxHOL
appraisal 估价;评估 1(kd3qX
appreciable growth 可观增长 lEpPi@2PK
appreciable impact 显着影响 }'\M}YM
appreciable increase 可观增长 4VzSqb
appreciation 增值;升值 `KE(R8y
appreciation against other currencies 相对其他货币升值 xG(:O@
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 we?t/YB=
appreciation tax 增值税 SNV;s,
appropriation 拨款;拨用;拨付 .>'J ^^
appropriation account 拨款帐目 UHDcheeRD
Appropriation Bill 拨款法案 lb]k"L%KU7
appropriation-in-aid system 补助拨款办法 (; Zl
approved assets 核准资产 %Jn5M(myC
approved basket stock 认可一篮子证券 6,]2;'
approved budget 核准预算 L~_zR >
approved charitable donation 认可慈善捐款 }J=z O8OL
approved charitable institution 认可慈善机构 +@PZ3
[s
approved currency 核准货币;认可货币 o#IWH;ck.
approved estimates 核准预算 /`w'X/'VJ
approved estimates of expenditure 核准开支预算 &HJ~\6r\
approved overseas insurer 核准海外保险人 =II
E]<z
approved overseas trust company 核准海外信托公司 Uzk_
ae
approved pooled investment fund 核准汇集投资基金 OmP(&t7
approved provident fund scheme 认可公积金计划 tI2p-d9B
approved provision 核准拨款 *1}vn%wvn
approved redeemable share 核准可赎回股份 <pUc(
tPoz
approved regional stock 认可地区性证券 .sUL5`
approved retirement scheme 认可退休金计划 qj?
I*peK)
approved subordinated loan 核准附属贷款 U3w*z6OG
arbitrage 套戥;套汇;套利 ,]?l(H $x'
arbitrageur 套戥者;套汇者 q{.~=~
arbitrary amount 临时款项 4_S%K&
arrangement 措施;安排;协定 ,I[A~
arrears 欠款 x[%% )[d
arrears of pay 欠付薪酬 3*b!]^d:D
arrears of revenue 逾期未收税款;逾期未收的帐项 zdDJcdbGd1
articles of association 组织章程;组织细则;组织章程细则 Q1'D*F4
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 *Xd_=@L&B
ascertainment of profit 确定利润 J15$P8J
"Asia Clear" “亚洲结算系统”