allotment 分配;配股 D,\=zX;
allotment notice 股份配售通知;配股通知 G+uiZ(p>
allotment of shares 股份分配 KIo
}Gd&
allowable 可获宽免;免税的 &._!)al
allowable business loss 可扣除的营业亏损 _m],(J=,z
allowable expenses 可扣税的支出 PQ}%}S7:
allowance 免税额;津贴;备抵;准备金 bZ.N7X PH
allowance for debts 债项的免税额 7X(]r1-+\
allowance for depreciation by wear and tear 耗损折旧免税额 "!tw
,Gp
allowance for funeral expenses 殡殓费的免税额 9Yyg}l:
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Hc]1mM
allowance for repairs and outgoings 修葺及支出方面的免税额 Z~c'h
allowance to debtor 给债务人的津贴 VA'X!(Cv
alteration of capital 资本更改 gE&W6z0fJ
alternate trustee 候补受托人 jJZsBOW[8
amalgamation 合并 6;cY!
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |*KS<iHr%
ambit of charges 征税范围;收费范围 /w M
amended valuation 经修订的估值 `{F~'t['
American Commodities Exchange 美国商品交易所 T-C#xmY(
American Express Bank Limited 美国运通银行 B#"|5
American Stock Exchange 美国证券交易所 iIaT1i4t.
amortization 摊销 Wk\@n+Q{]
amount due from banks 存放银行同业的款项 p{q!jm~Nq
amount due from banks abroad 存放海外银行同业的款项 E[.tQ|C
amount due from holding companies 控股公司欠款 vQ"s
amount due from local banks 存放本港银行同业的款项 pYl{:uIPN8
amount due to banks 银行同业的存款 P0e ""9JOo
amount due to banks abroad 海外银行同业的存款 JA(fam~
{
amount due to holding companies 控股公司存款 t3t0vWE<,
amount due to local banks 本港银行同业的存款 Eqbe$o`dd
amount due to outport banks 外埠银行同业的存款 45sxF?GSwL
amount for note issue 发行纸币的款额 [Cj}nld
amount of bond 担保契据的款额 P4j 8`}&/
amount of consideration 代价款额 9xn23*Fo
amount of contribution 供款数额 Xexe{h4t_>
amount of indebtedness 负债款额 p
*`SGX
amount of principal of the loan 贷款本金额 RR!!hY3 K
amount of rates chargeable 应征差饷数额 s;2/Nc
amount of share capital 股本额 fu<2t$Cn>
amount of sums assured 承保款额 ZuvPDW%
amount of variation 变动幅度 PCPf*G>
amount of vote 拨款数额 W Gw!Y1wq
amount payable 应付款额 ^qO=~U!{
amount receivable 应收款额 yv)nW::D(
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0sDwTb"
analysis 分析 ncattp
ancillary risk 附属风险 \c~{o+UD-
annual account 周年帐目;周年帐目报表;年度决算;年结 $i:||L^
8p
annual accounting date 年结日期 +Y)#yGUn
annual allowance 每年免税额;年积金;年度津贴;年津 z5`8G =A
annual balance 年度余额 F`0c?)
annual disposable income 每年可动用收入 O R<"LTCL
annual estimates 周年预算 Ae j
annual fee 年费 3z)"U
annual general meeting 周年大会 eKVALUw
annual growth rate 年增率;每年增长率 t{SMSp
annual long-term supplement 长期个案每年补助金 oU0
h3
annual pensionable emolument 可供计算退休金的年薪 7q!yCU
annual report 年报 $iqi:vY
Annual Report on the Consumer Price Index 《消费物价指数年报》 d"I28PIS"
annual return 周年报表;周年申报表;每年报税表格 :vK(LU0K
Annual Return Rules 《周年报表规则》 *el(+ib%
annual review of consumer prices 每年消费物价回顾 'Z.OF5|eGT
annual roll-forward basis 逐年延展方式 0^9:KZ.!
annual salary 年薪 |vfujzRZ
annual statement 年度报表;年度决算表 DVl[t8K!
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 cRh\USS
annuitant 年金受益人 mT6q}``vtG
annuity 年金 Ty3CBR{6
annuity contract 年金合约 0aC2 Pym^
annuity on human life 人寿年金 ^+*GbY$'
antecedent debt 先前的债项 %e
Sm&`
ante-dated cheque 倒填日期支票 hu P ^2*c
anticipated expenditure 预期开支 1iJ0Hut}d
anticipated net profit 预期纯利 7k[pvd|L
anticipated revenue 预期收入 hG3m7ht
anti-inflation measure 反通货膨胀措施 X_u@D;$
anti-inflationary stance 反通货膨胀立场 {jOzap|
apparent deficit 表面赤字 #9D/jYK1X
apparent financial solvency 表面偿债能力 Yz=h"Zr
apparent partner 表面合伙人 JFRpsv
application for personal assessment 个人入息课税申请书 +_
*eu
application of fund 资金应用 mPs%ZC
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 '7Mep
]
appointed actuary 委任精算师 ;GE26Ymqly
appointed auditor 委任核数师;委任审计师 |Bx||=z`
appointed trustee 委任的受托人 "H>r-cyh
appointer 委任人 ZT) !8
apportioned pro rata 按比例分摊 \fK47oV
apportionment 分配;分摊 _BG8/"h32
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 uw Kh
apportionment formula 分摊方程式 #)^^_
apportionment of estate duty 遗产税的分摊 -ca7x`yo
appraisal 估价;评估 M*5,O
appreciable growth 可观增长 L#`2.nU
appreciable impact 显着影响 =U4f}W;
appreciable increase 可观增长 .P)s4rQ\
appreciation 增值;升值 WI1T?.Gc
appreciation against other currencies 相对其他货币升值 VK2@2`$
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 { p1lae
appreciation tax 增值税 59{;VY81
appropriation 拨款;拨用;拨付 3ty4D 2y
appropriation account 拨款帐目 (U|)xA]y!
Appropriation Bill 拨款法案 #^|| ]g/N
appropriation-in-aid system 补助拨款办法 |DN^NhtE
approved assets 核准资产 =X%!YZk p
approved basket stock 认可一篮子证券 HLjvKE=W
approved budget 核准预算 5>k>L*5J
approved charitable donation 认可慈善捐款 {(rf/:X!p
approved charitable institution 认可慈善机构 ?gLR<d_
approved currency 核准货币;认可货币 }@Xh xZu
approved estimates 核准预算 h&lyxYZ+T$
approved estimates of expenditure 核准开支预算 VmN}FMGN
approved overseas insurer 核准海外保险人 vO\:vp4fH
approved overseas trust company 核准海外信托公司 a9[mZVMgUK
approved pooled investment fund 核准汇集投资基金 <57g{e0I
approved provident fund scheme 认可公积金计划 M_k`%o
approved provision 核准拨款 gaQ[3g
approved redeemable share 核准可赎回股份 B!eK!B
approved regional stock 认可地区性证券 -i#J[>=w{C
approved retirement scheme 认可退休金计划 ;0IvF#SJ(.
approved subordinated loan 核准附属贷款 {!L=u/qs"
arbitrage 套戥;套汇;套利 p-.Ri^p
arbitrageur 套戥者;套汇者 SOVjEo4'3
arbitrary amount 临时款项 3 m6$YWO
arrangement 措施;安排;协定 -*?p F_*w
arrears 欠款 HmvsYP66
arrears of pay 欠付薪酬 lM>.@
:
arrears of revenue 逾期未收税款;逾期未收的帐项 rwy+~
articles of association 组织章程;组织细则;组织章程细则 jz*0`9&_
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 o&~dGG4J
ascertainment of profit 确定利润 C1b*v&1{
"Asia Clear" “亚洲结算系统”