allotment 分配;配股 H"2,Q
T
allotment notice 股份配售通知;配股通知 EkN>5).
allotment of shares 股份分配 a1weTn*
allowable 可获宽免;免税的 OQT i$2
allowable business loss 可扣除的营业亏损 .+^o {b
allowable expenses 可扣税的支出 hDEZq>&
allowance 免税额;津贴;备抵;准备金 _'s5FlZq
allowance for debts 债项的免税额 ?
5hwz
allowance for depreciation by wear and tear 耗损折旧免税额 } x'o`GuUf
allowance for funeral expenses 殡殓费的免税额 -ktYS(8&
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Zt4 r_7
allowance for repairs and outgoings 修葺及支出方面的免税额 .:
, 9Tf
allowance to debtor 给债务人的津贴 Mz6|#P}.s
alteration of capital 资本更改 7|?Ht]
alternate trustee 候补受托人 ,k/<Nv;
amalgamation 合并 An
!i
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 sF#t{x/sW
ambit of charges 征税范围;收费范围 i"hn%u$V
amended valuation 经修订的估值 /p@0Q[E
American Commodities Exchange 美国商品交易所 ?T_hK
American Express Bank Limited 美国运通银行 6[>Z y)P
American Stock Exchange 美国证券交易所 m3_)UIJZ
amortization 摊销 hM`*-+Zb
amount due from banks 存放银行同业的款项 Al]z=
amount due from banks abroad 存放海外银行同业的款项 5wMEp" YHE
amount due from holding companies 控股公司欠款 \N
g[lN
amount due from local banks 存放本港银行同业的款项 %!)Dk<
amount due to banks 银行同业的存款 #.\X%!
amount due to banks abroad 海外银行同业的存款 kc:2ID&
amount due to holding companies 控股公司存款 aeF^&F0
amount due to local banks 本港银行同业的存款 V{kgDpB
amount due to outport banks 外埠银行同业的存款 2VS#=i(B^
amount for note issue 发行纸币的款额 v_@!u`
amount of bond 担保契据的款额 !GVxQll[f
amount of consideration 代价款额 Yy0m &3[
amount of contribution 供款数额 SkA"MhX
amount of indebtedness 负债款额 Aaix?
|XN
amount of principal of the loan 贷款本金额 h%@#jvh?4
amount of rates chargeable 应征差饷数额 zX/9^+p:
amount of share capital 股本额 rhvsd2zi
amount of sums assured 承保款额 u@zBE?
g
amount of variation 变动幅度 $(%t^8{a~G
amount of vote 拨款数额 nyB~C7zR
amount payable 应付款额 $rE_rZ+]="
amount receivable 应收款额 ;rH@>VrR
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 jDc5p3D&[]
analysis 分析 -n~VMLd?@
ancillary risk 附属风险 U=bZy,FT$
annual account 周年帐目;周年帐目报表;年度决算;年结 1e^-_Bo6'o
annual accounting date 年结日期 OC[(Eq
annual allowance 每年免税额;年积金;年度津贴;年津 3^zOG2
annual balance 年度余额 th*E"@
annual disposable income 每年可动用收入 g @lAk%V4
annual estimates 周年预算 4%k_c79>
annual fee 年费 Y,@{1X`0@3
annual general meeting 周年大会 }mC-SC)oSi
annual growth rate 年增率;每年增长率 <kmn3w,vi
annual long-term supplement 长期个案每年补助金 *l^%7Wrk
annual pensionable emolument 可供计算退休金的年薪 zKk2
>.
annual report 年报 [e'Ts#($A
Annual Report on the Consumer Price Index 《消费物价指数年报》 )/9/p17:xu
annual return 周年报表;周年申报表;每年报税表格 L1k_AC1.M
Annual Return Rules 《周年报表规则》 b
mO[9
)G
annual review of consumer prices 每年消费物价回顾 DP9hvu/85
annual roll-forward basis 逐年延展方式 |ldRs'c{
annual salary 年薪 y(8AxsROp
annual statement 年度报表;年度决算表 l8hOr yB&
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 O(P
G"c
annuitant 年金受益人 _`zj^*%
annuity 年金 PGHl:4`Es!
annuity contract 年金合约 (v8jVbg
annuity on human life 人寿年金 dg1h<]T"9
antecedent debt 先前的债项 3say&|kJ
ante-dated cheque 倒填日期支票 Vj"B#
anticipated expenditure 预期开支 S:Ne g!`
anticipated net profit 预期纯利 9Qb_BNUo
anticipated revenue 预期收入 kGMI
?
anti-inflation measure 反通货膨胀措施 X&6p_Lo
anti-inflationary stance 反通货膨胀立场 o84!$2P+w
apparent deficit 表面赤字 <gKT 7ONtg
apparent financial solvency 表面偿债能力 ?t+Kp9@aZ
apparent partner 表面合伙人 nrMm](Y45
application for personal assessment 个人入息课税申请书 2, ` =i
application of fund 资金应用 a<M<) {$u
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 ]`&ws
appointed actuary 委任精算师 s7<x~v+^
appointed auditor 委任核数师;委任审计师 70L{u+wIy
appointed trustee 委任的受托人 R1FBH:Iu
appointer 委任人 W9T,1h5x
apportioned pro rata 按比例分摊 _*+ 7*vAL
apportionment 分配;分摊 {ls$#a+d
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |[?"$g9v
apportionment formula 分摊方程式 #|34(ML
apportionment of estate duty 遗产税的分摊 ,.uPlnB_
appraisal 估价;评估 V 3-5:z
appreciable growth 可观增长 %uyRpG3,
appreciable impact 显着影响 QOkPliX
appreciable increase 可观增长 Qd 1Q~PBla
appreciation 增值;升值 EOj
o>w>
appreciation against other currencies 相对其他货币升值 Z| Z447_
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .Kr?vD^nG
appreciation tax 增值税 t+5JIQY>
appropriation 拨款;拨用;拨付 a="Z]JGk
appropriation account 拨款帐目 v3Y/D1jd"
Appropriation Bill 拨款法案 n97A'"'wz
appropriation-in-aid system 补助拨款办法 g#
;w)- Zj
approved assets 核准资产 rm NqS+t
approved basket stock 认可一篮子证券 <Vr"
approved budget 核准预算 7%9Sz5z
approved charitable donation 认可慈善捐款 VAF+\Cea=
approved charitable institution 认可慈善机构 #m6 eG&a
approved currency 核准货币;认可货币 u~6`9'Ms
approved estimates 核准预算 _YY:}'+
approved estimates of expenditure 核准开支预算 i3*S`/]p
approved overseas insurer 核准海外保险人 iNgHx[*?
approved overseas trust company 核准海外信托公司 jAmAT/ 1
approved pooled investment fund 核准汇集投资基金 !L+*.k:
approved provident fund scheme 认可公积金计划 GmB7@-[QA%
approved provision 核准拨款 yK<%AV@v
approved redeemable share 核准可赎回股份 H~1*`m
approved regional stock 认可地区性证券 cejSGsW6q
approved retirement scheme 认可退休金计划 %<JjftNQ
approved subordinated loan 核准附属贷款 $6T*\(;T@A
arbitrage 套戥;套汇;套利 q3B#rje>h
arbitrageur 套戥者;套汇者 0 }k[s+^
arbitrary amount 临时款项 vDz)q
arrangement 措施;安排;协定 iK1<4)
arrears 欠款 ;OQ{
arrears of pay 欠付薪酬 ,L^eD>|j5
arrears of revenue 逾期未收税款;逾期未收的帐项 L{;q
^
articles of association 组织章程;组织细则;组织章程细则 k`6T% [D]
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 [nxjPx9-
ascertainment of profit 确定利润 l.?R7f
"Asia Clear" “亚洲结算系统”