allotment 分配;配股 8.PXTOhVL
allotment notice 股份配售通知;配股通知 [l`^fnKt
allotment of shares 股份分配 $,g
3*A
allowable 可获宽免;免税的 9*f2b.Aj
allowable business loss 可扣除的营业亏损 ,b.kw}k
allowable expenses 可扣税的支出 2YaTT& J
allowance 免税额;津贴;备抵;准备金 t&8<k+m
allowance for debts 债项的免税额 .&Y,D-h}7|
allowance for depreciation by wear and tear 耗损折旧免税额 >c&4_?d&,A
allowance for funeral expenses 殡殓费的免税额 J6= w:c
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 t
CkoYrvT
allowance for repairs and outgoings 修葺及支出方面的免税额 ~>.awu+o|
allowance to debtor 给债务人的津贴 5f/@:~
alteration of capital 资本更改 }rFTh I
alternate trustee 候补受托人 kbD*=d}3{
amalgamation 合并 _, 11EeW@
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?&{S~[;l
ambit of charges 征税范围;收费范围 u=1B^V,6V
amended valuation 经修订的估值 =%:JjgKc*t
American Commodities Exchange 美国商品交易所 ^
yY{o/6
American Express Bank Limited 美国运通银行 lR|$*:+
American Stock Exchange 美国证券交易所 2Zv,K- G
amortization 摊销 u XaL
amount due from banks 存放银行同业的款项 XB6N[E
amount due from banks abroad 存放海外银行同业的款项 b/T20F{W\o
amount due from holding companies 控股公司欠款 .ruqRGe/
amount due from local banks 存放本港银行同业的款项 rE!G,^_{
amount due to banks 银行同业的存款 Vi Cg|1
c
amount due to banks abroad 海外银行同业的存款 f_^ix
amount due to holding companies 控股公司存款 g%@]z8L
amount due to local banks 本港银行同业的存款 Nck!z8
amount due to outport banks 外埠银行同业的存款 ,?P8m"
amount for note issue 发行纸币的款额 ?v0A/68s#
amount of bond 担保契据的款额 i=,B88ko
amount of consideration 代价款额 L#83f]vG
amount of contribution 供款数额 !&1}w86
amount of indebtedness 负债款额 ^yzo!`)fso
amount of principal of the loan 贷款本金额 ,Zf
:R
amount of rates chargeable 应征差饷数额 -='8_B/75
amount of share capital 股本额 ex0
kb
amount of sums assured 承保款额 olUqBQ&ol
amount of variation 变动幅度 dqIZ#;:g
amount of vote 拨款数额 4SX3c:>
amount payable 应付款额 b'1/cY/!
amount receivable 应收款额 p,M3#^ q
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 p~v2XdR
analysis 分析 Qi(e`(,'
ancillary risk 附属风险 XHwZ+=v
annual account 周年帐目;周年帐目报表;年度决算;年结 ph}wnIW]
annual accounting date 年结日期
9n06n$F
annual allowance 每年免税额;年积金;年度津贴;年津 X}n&`y{/
annual balance 年度余额 J)#59a
annual disposable income 每年可动用收入 *l-Dh:
annual estimates 周年预算 0KWy?6 X
annual fee 年费 ;EE{~
annual general meeting 周年大会 + MOe{:/6
annual growth rate 年增率;每年增长率 EF*oPn0|
annual long-term supplement 长期个案每年补助金 ~;!i)[-
annual pensionable emolument 可供计算退休金的年薪 ;]l{D}
annual report 年报 uFA|rX
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]4LT#
annual return 周年报表;周年申报表;每年报税表格 . }-@;:yh
Annual Return Rules 《周年报表规则》 f 4
Sw,A
annual review of consumer prices 每年消费物价回顾 1I:"0("}
annual roll-forward basis 逐年延展方式 s>9z+;~!
annual salary 年薪 Ivd[U`=Q
annual statement 年度报表;年度决算表 %^Q@*+{: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 OuYE-x2]x"
annuitant 年金受益人 7(nz<z p
annuity 年金 !ch[I#&J-
annuity contract 年金合约 ,=q7}5o Y
annuity on human life 人寿年金 A~yw8v5UF
antecedent debt 先前的债项 Jq$6$A,f
ante-dated cheque 倒填日期支票 7
9<9}<T
anticipated expenditure 预期开支 SevfxR
anticipated net profit 预期纯利 9;xL!cy
anticipated revenue 预期收入 s%S_K
anti-inflation measure 反通货膨胀措施 7 ~%
anti-inflationary stance 反通货膨胀立场 Nd]%
ati?
apparent deficit 表面赤字 g-{<v4 NGI
apparent financial solvency 表面偿债能力 TQbFI;\
apparent partner 表面合伙人 / ut~jf`
application for personal assessment 个人入息课税申请书 R4Gg|Bh
application of fund 资金应用 "p6:ekw
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 w#gU1yu
appointed actuary 委任精算师 ~(l2%(3G
appointed auditor 委任核数师;委任审计师 |({UV-`
appointed trustee 委任的受托人 F]dd>#
appointer 委任人
JQ{zWJlt
apportioned pro rata 按比例分摊
E&T'U2
apportionment 分配;分摊 #:Sy`G6!?
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 99+/W*C
apportionment formula 分摊方程式 9L)&n.t1
apportionment of estate duty 遗产税的分摊 [M8qU$&?]
appraisal 估价;评估 X T)hPwg.
appreciable growth 可观增长 X'3`Q S:!
appreciable impact 显着影响 fjK]m.w
appreciable increase 可观增长 9 FFfRIVY
appreciation 增值;升值 JK^B +.
appreciation against other currencies 相对其他货币升值 0[$Mo3c+'
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 x":Bw;~
appreciation tax 增值税 >w]k3MC
appropriation 拨款;拨用;拨付 '#An+;x{
appropriation account 拨款帐目 1X!f!0=g+
Appropriation Bill 拨款法案 *nUpO]
appropriation-in-aid system 补助拨款办法 )2^/?jK
approved assets 核准资产 u`H@Q&(^wa
approved basket stock 认可一篮子证券 Kj1#R
approved budget 核准预算
:.'T+LI
approved charitable donation 认可慈善捐款 l]58P
approved charitable institution 认可慈善机构 gQ@P
w4bA
approved currency 核准货币;认可货币 p*W ZY=Q
approved estimates 核准预算 l)!woOt
approved estimates of expenditure 核准开支预算 PE6u8ZAb"
approved overseas insurer 核准海外保险人 V~uA(3\U
approved overseas trust company 核准海外信托公司 [:hy
approved pooled investment fund 核准汇集投资基金 &L~31Ayj&
approved provident fund scheme 认可公积金计划 (J;zk b
approved provision 核准拨款
i&s=!`
approved redeemable share 核准可赎回股份 2I(@aB+
approved regional stock 认可地区性证券 2Ws/0c
approved retirement scheme 认可退休金计划 J^+$L"K
approved subordinated loan 核准附属贷款 xfF&$K"
arbitrage 套戥;套汇;套利 /x8C70W^
arbitrageur 套戥者;套汇者 :+dWJNY:
arbitrary amount 临时款项 y\f 8Ird
arrangement 措施;安排;协定 N mjBJ_G
arrears 欠款 Mpl,}Q!c
arrears of pay 欠付薪酬 !k??Kj
arrears of revenue 逾期未收税款;逾期未收的帐项 V.a]IkK'K
articles of association 组织章程;组织细则;组织章程细则 !y2h`ZAZ
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 :7PSZc:xE
ascertainment of profit 确定利润 __zu-!v
"Asia Clear" “亚洲结算系统”