allotment 分配;配股 xhw-2dl*H
allotment notice 股份配售通知;配股通知 aV>aiR=
allotment of shares 股份分配
?} ( =
allowable 可获宽免;免税的 TJaeQqob
allowable business loss 可扣除的营业亏损 z<pJYpxH
allowable expenses 可扣税的支出 Km3&N
allowance 免税额;津贴;备抵;准备金 ([ dT!B#aH
allowance for debts 债项的免税额 5
+P@sD
allowance for depreciation by wear and tear 耗损折旧免税额 Sdd9Dv?!
allowance for funeral expenses 殡殓费的免税额 Y-p<qL|_
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 (ZP87Gz
allowance for repairs and outgoings 修葺及支出方面的免税额 Y)XvlfJ,h?
allowance to debtor 给债务人的津贴 @(:v_l
alteration of capital 资本更改 #U=;T]!'$
alternate trustee 候补受托人 jxw_*^w"
amalgamation 合并
u1cu]S
j0
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 E=u/tpj
ambit of charges 征税范围;收费范围 }B q^3?,#{
amended valuation 经修订的估值 *7" L
]6
American Commodities Exchange 美国商品交易所 *Oo &}oAj
American Express Bank Limited 美国运通银行 6;oe=Q:Q
American Stock Exchange 美国证券交易所 F9H~k"_ZJR
amortization 摊销 PuXUuJx(
amount due from banks 存放银行同业的款项 Pxhz@":[
amount due from banks abroad 存放海外银行同业的款项 [B^ G-
amount due from holding companies 控股公司欠款 ;/LD)$_
amount due from local banks 存放本港银行同业的款项 O8|
*M "
amount due to banks 银行同业的存款 q0O&UE)6Y
amount due to banks abroad 海外银行同业的存款
/\=MBUN
amount due to holding companies 控股公司存款 <7n]Ai@Y
amount due to local banks 本港银行同业的存款 4vdNMV~
amount due to outport banks 外埠银行同业的存款 "Xn%at4
amount for note issue 发行纸币的款额 %f&< wC
amount of bond 担保契据的款额 I^3:YVR&
amount of consideration 代价款额 &ZJgQ-Pc(m
amount of contribution 供款数额 "0&N}
amount of indebtedness 负债款额 rt4Z
;
amount of principal of the loan 贷款本金额 vR>o}%`
amount of rates chargeable 应征差饷数额 v6uxxsI>Hm
amount of share capital 股本额 c
~Fdx
amount of sums assured 承保款额 ,EEPh>cXc
amount of variation 变动幅度 XU-m"_t
amount of vote 拨款数额 "T6#
amount payable 应付款额 SH8/0g?
amount receivable 应收款额 {6
.o=EyM{
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 i0pU!`0
analysis 分析 cA;js;x@
ancillary risk 附属风险 UQT'6* !
annual account 周年帐目;周年帐目报表;年度决算;年结 uDayBaR
annual accounting date 年结日期 A^Cj1:,
annual allowance 每年免税额;年积金;年度津贴;年津 Sm|(
annual balance 年度余额 z4M1D9iPY
annual disposable income 每年可动用收入 qv+R:YYOq
annual estimates 周年预算 .mxTfP=9
annual fee 年费 +S~.c;EK
annual general meeting 周年大会 9E1W|KE
annual growth rate 年增率;每年增长率 -_8*41
annual long-term supplement 长期个案每年补助金 Z1,gtl ?
annual pensionable emolument 可供计算退休金的年薪 d^V$Z6*
]
annual report 年报 S~
F`
Annual Report on the Consumer Price Index 《消费物价指数年报》 1n%8j*bJq
annual return 周年报表;周年申报表;每年报税表格 y,m2(V
Annual Return Rules 《周年报表规则》 }zMf7<C
annual review of consumer prices 每年消费物价回顾 WDx
Mo`zT
annual roll-forward basis 逐年延展方式 '2^
Yw
annual salary 年薪 or?%-)
annual statement 年度报表;年度决算表 $L}aQlA1JM
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 `M@Ak2gcR+
annuitant 年金受益人 3/goCg
annuity 年金
K5"sj|d&
annuity contract 年金合约 7_\
Mwy{P
annuity on human life 人寿年金 wu~hqd
antecedent debt 先前的债项 py<_HyJ
ante-dated cheque 倒填日期支票 5lmO:G1
anticipated expenditure 预期开支 6yIvaY$KR
anticipated net profit 预期纯利 (36K3=Q a
anticipated revenue 预期收入 Utt>H@t[
anti-inflation measure 反通货膨胀措施 Z(Q2Ue;}&
anti-inflationary stance 反通货膨胀立场 B)=~8wsI:Z
apparent deficit 表面赤字 RKkGITDk
apparent financial solvency 表面偿债能力 ]/dVRkZeAE
apparent partner 表面合伙人 *\XH+/]+
application for personal assessment 个人入息课税申请书 m],Ud\
application of fund 资金应用 V1bh|+o9
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 m(47s
appointed actuary 委任精算师 e~\QE0Oe :
appointed auditor 委任核数师;委任审计师 aXR%;]<Dw
appointed trustee 委任的受托人 Cmd329AH
appointer 委任人 H{`{)mS
apportioned pro rata 按比例分摊 }ot"Sx\.
apportionment 分配;分摊 ]]uHM}l
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [ygF0
-3ND
apportionment formula 分摊方程式 N:BL=}V
apportionment of estate duty 遗产税的分摊 jBtj+TL8
appraisal 估价;评估 x8[MP?Wz
appreciable growth 可观增长
zV.pol
appreciable impact 显着影响 ?
y7w} W
appreciable increase 可观增长 j,
u#K)7{T
appreciation 增值;升值 jNl/!l7B
appreciation against other currencies 相对其他货币升值 VcgBLkIF
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 eti`O
appreciation tax 增值税 OkH\^
appropriation 拨款;拨用;拨付 F9Z@x)
appropriation account 拨款帐目 ;Ss$2V'a
Appropriation Bill 拨款法案 IF_D Z
appropriation-in-aid system 补助拨款办法 :#X[
%"g.
approved assets 核准资产 Plo ,XU
approved basket stock 认可一篮子证券 !,&yyx.
approved budget 核准预算 JdNF-64ky
approved charitable donation 认可慈善捐款 t@B(+
approved charitable institution 认可慈善机构 _a'A~JY
approved currency 核准货币;认可货币 8b&uU [
approved estimates 核准预算 j
F5Blc
approved estimates of expenditure 核准开支预算 xAdq+$><
approved overseas insurer 核准海外保险人 +1`t}hO
approved overseas trust company 核准海外信托公司 l\Ftr_Dk
approved pooled investment fund 核准汇集投资基金 B@K[3
approved provident fund scheme 认可公积金计划 k3hkk:W
approved provision 核准拨款 BGWAh2w6
approved redeemable share 核准可赎回股份 ;u-4KK
approved regional stock 认可地区性证券 $&{IKP)u
approved retirement scheme 认可退休金计划 %|IUq jg
approved subordinated loan 核准附属贷款 trYTs,KV
arbitrage 套戥;套汇;套利 yI8tH!
arbitrageur 套戥者;套汇者 \U @3`
arbitrary amount 临时款项 #@//7Bf%
arrangement 措施;安排;协定 pB01J<@m
arrears 欠款 9]yW_]P
arrears of pay 欠付薪酬 hx!7w}[A
arrears of revenue 逾期未收税款;逾期未收的帐项 665[
articles of association 组织章程;组织细则;组织章程细则 1mW %
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 p^QZ q>v
ascertainment of profit 确定利润 N}Vn;29
"Asia Clear" “亚洲结算系统”