allotment 分配;配股 , WF)GS|7V
allotment notice 股份配售通知;配股通知 z~d\d!u1
allotment of shares 股份分配 wE K@B&DV
allowable 可获宽免;免税的 y%T5"p$,
allowable business loss 可扣除的营业亏损 J90q\_dY.
allowable expenses 可扣税的支出 V'h
O
allowance 免税额;津贴;备抵;准备金 bTzVmqGY
allowance for debts 债项的免税额 rQNT
allowance for depreciation by wear and tear 耗损折旧免税额 |=.z0{A7H
allowance for funeral expenses 殡殓费的免税额 SfE^'G\
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 UV>^[/^O
allowance for repairs and outgoings 修葺及支出方面的免税额 \mZ\1wzn'{
allowance to debtor 给债务人的津贴 p9<OXeY
alteration of capital 资本更改 W%]sI n
alternate trustee 候补受托人 fTi,S)F'
amalgamation 合并 JL1%XQ
i
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 YBgHX [q
ambit of charges 征税范围;收费范围 4+mawyM
amended valuation 经修订的估值 K[LTw_oE
American Commodities Exchange 美国商品交易所 H
3 _7a 9
American Express Bank Limited 美国运通银行 (sw1HR
American Stock Exchange 美国证券交易所 :)nn/[>fC
amortization 摊销 .kM74X=S
amount due from banks 存放银行同业的款项 ak50]KYo
amount due from banks abroad 存放海外银行同业的款项 vx=I3o
amount due from holding companies 控股公司欠款 n<:/ X tE
amount due from local banks 存放本港银行同业的款项 pj,.RcH@o
amount due to banks 银行同业的存款 ;%
*e}w0
amount due to banks abroad 海外银行同业的存款 R<mLG $
amount due to holding companies 控股公司存款 F2yM2Ldx
amount due to local banks 本港银行同业的存款 l;>#O
amount due to outport banks 外埠银行同业的存款 [~)i<V|qJ
amount for note issue 发行纸币的款额 3nBbPP_
amount of bond 担保契据的款额 0_bt*.wI+
amount of consideration 代价款额 X|L8s$>
amount of contribution 供款数额 8xmw-s)
amount of indebtedness 负债款额 yz-IZt(
amount of principal of the loan 贷款本金额 e4NT
amount of rates chargeable 应征差饷数额 #;juZ*I
amount of share capital 股本额 e#k9}n^+
amount of sums assured 承保款额 bl\44VK2'
amount of variation 变动幅度 6__@?XzJ
amount of vote 拨款数额 :5?ti
amount payable 应付款额 !U]V?Jpi"
amount receivable 应收款额 u0$7k9mE
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^e8R43w:!
analysis 分析 {mL/)\
ancillary risk 附属风险 ~U8#Iq1
annual account 周年帐目;周年帐目报表;年度决算;年结 k`js~/Xv
annual accounting date 年结日期 +nd'Uf
annual allowance 每年免税额;年积金;年度津贴;年津 ~PvW+UMLk
annual balance 年度余额 sVkR7
^KsG
annual disposable income 每年可动用收入 >4\V/
I
annual estimates 周年预算 U=XaI%ZM)
annual fee 年费 w;QDQ
fx0
annual general meeting 周年大会 aEdFZ
annual growth rate 年增率;每年增长率 LH4
-b-
annual long-term supplement 长期个案每年补助金 s~/]nz]"J
annual pensionable emolument 可供计算退休金的年薪
p%IR4f
annual report 年报 XoSjYG(>,
Annual Report on the Consumer Price Index 《消费物价指数年报》 ao{>.b
annual return 周年报表;周年申报表;每年报税表格 _DC/`_'
Annual Return Rules 《周年报表规则》 Beqhe\{
annual review of consumer prices 每年消费物价回顾 YO!,m<b^u
annual roll-forward basis 逐年延展方式 T9Vyj3!i_
annual salary 年薪 i*_KHK
annual statement 年度报表;年度决算表 NJUYeim;
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ~J<bwF
annuitant 年金受益人 X3L9j(
annuity 年金 LEhku4U.
annuity contract 年金合约 ZX-9BJ`Q
annuity on human life 人寿年金 RU"w|Qu>pM
antecedent debt 先前的债项 *BXtE8
BU
ante-dated cheque 倒填日期支票 '0
(Bb
anticipated expenditure 预期开支 zp4ru\
anticipated net profit 预期纯利 'VJMi5Y(-
anticipated revenue 预期收入 ? |8&!F
anti-inflation measure 反通货膨胀措施 `8FC&%X_
anti-inflationary stance 反通货膨胀立场 A</[Q>8
apparent deficit 表面赤字 8.pz?{**T
apparent financial solvency 表面偿债能力 h|
UT/:
apparent partner 表面合伙人 k|A!5A2
application for personal assessment 个人入息课税申请书 'EZ[aY!);
application of fund 资金应用 %\~;I73
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 +crAkb}i
appointed actuary 委任精算师 }0 <x4|=
appointed auditor 委任核数师;委任审计师 A^ ,(Vyd
appointed trustee 委任的受托人 Z$zUy|s[
appointer 委任人 ,xD{A}}
V
apportioned pro rata 按比例分摊 l7s=b4}c
apportionment 分配;分摊 c+a f=ac
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 X3W)c&Pr
apportionment formula 分摊方程式 h*MR5qa
apportionment of estate duty 遗产税的分摊 VdeK~#k
appraisal 估价;评估 +=k?Dp[
appreciable growth 可观增长 C9=f=sGL
appreciable impact 显着影响 Dx <IS^>i
appreciable increase 可观增长 w|L~+
appreciation 增值;升值 On'3K+(_
appreciation against other currencies 相对其他货币升值 ~5!ukGK_
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 l*v([@A\
appreciation tax 增值税 ,6M-xSDs
appropriation 拨款;拨用;拨付 s`#hk^{
appropriation account 拨款帐目 raqLXO!j
Appropriation Bill 拨款法案 vhL&az
appropriation-in-aid system 补助拨款办法 NPoXz
approved assets 核准资产 B4|`Z'U#;
approved basket stock 认可一篮子证券 v,D_^?] @
approved budget 核准预算 L//sJe
approved charitable donation 认可慈善捐款 LV]\{'
approved charitable institution 认可慈善机构 +XpRkX&-
approved currency 核准货币;认可货币 mKsj7
approved estimates 核准预算 e< CPaun
approved estimates of expenditure 核准开支预算 h[Iu_#HMa
approved overseas insurer 核准海外保险人 Ec\x;li! *
approved overseas trust company 核准海外信托公司 Q?
"[zX1
approved pooled investment fund 核准汇集投资基金 |iwTzlt*#
approved provident fund scheme 认可公积金计划 xJ"Zg]d{
approved provision 核准拨款 ]~K&mNo
approved redeemable share 核准可赎回股份 cw5YjQ8 9
approved regional stock 认可地区性证券 `PW=_f={
approved retirement scheme 认可退休金计划 x.^vWka(
approved subordinated loan 核准附属贷款 :?UIy
N?
arbitrage 套戥;套汇;套利 =d5!O~}r>
arbitrageur 套戥者;套汇者 :jUuw:\
arbitrary amount 临时款项 8uT6Q C f
arrangement 措施;安排;协定 Vks,3$
arrears 欠款 iit`'}+U
arrears of pay 欠付薪酬 (C3d<a\:
arrears of revenue 逾期未收税款;逾期未收的帐项 O,>&w5
articles of association 组织章程;组织细则;组织章程细则 D/:)rj14b
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Dq?2mXOqD
ascertainment of profit 确定利润 A0]o/IBz
"Asia Clear" “亚洲结算系统”