allotment 分配;配股 E3`KO'v%
allotment notice 股份配售通知;配股通知 i
cZQv]
allotment of shares 股份分配 m^`X|xK-
allowable 可获宽免;免税的
X(bb
1
allowable business loss 可扣除的营业亏损 H94$Xi"Bd
allowable expenses 可扣税的支出 7IHWj<
allowance 免税额;津贴;备抵;准备金 }3@`'i7
allowance for debts 债项的免税额 G G7N!eZ
allowance for depreciation by wear and tear 耗损折旧免税额 mv5!fp_*7
allowance for funeral expenses 殡殓费的免税额 z\fk?Tj<ro
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 l_D
PlY
allowance for repairs and outgoings 修葺及支出方面的免税额 %e_WO,R
allowance to debtor 给债务人的津贴 I@.qon2V
alteration of capital 资本更改 1cUC>_%?
alternate trustee 候补受托人 n6oVx5/
amalgamation 合并 lk8VJ~2d
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )m?oQ#`m
ambit of charges 征税范围;收费范围 f3nib8B'
amended valuation 经修订的估值 sH6srwI
American Commodities Exchange 美国商品交易所 |GIT{_JE
American Express Bank Limited 美国运通银行 :5;[Rg5
2
American Stock Exchange 美国证券交易所 9)wjVk
amortization 摊销 2-2'
c?%
amount due from banks 存放银行同业的款项 =\`9 \Gd
amount due from banks abroad 存放海外银行同业的款项 )M1.>?b
amount due from holding companies 控股公司欠款 [<cP~
amount due from local banks 存放本港银行同业的款项 aX0sy\Z]j
amount due to banks 银行同业的存款 1V)0+_Yv
amount due to banks abroad 海外银行同业的存款 Oi7|R7NE
amount due to holding companies 控股公司存款 U;ev3
amount due to local banks 本港银行同业的存款 q
bB.Z#w
amount due to outport banks 外埠银行同业的存款 d`^j\b>5(
amount for note issue 发行纸币的款额 <OpiD%Ctx
amount of bond 担保契据的款额 Dz.U&+*
amount of consideration 代价款额 i^j{l_-JE
amount of contribution 供款数额 /Z
\zB
amount of indebtedness 负债款额 RL($h4d9
amount of principal of the loan 贷款本金额 6Bs_"
P[
amount of rates chargeable 应征差饷数额 ; <3w ,r
amount of share capital 股本额 3<B{-z
amount of sums assured 承保款额 )00#Rrt
9
amount of variation 变动幅度 5PdC4vI*+
amount of vote 拨款数额 a]75z)XR
amount payable 应付款额 O>H4hp
amount receivable 应收款额 xOP\ +(
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 S&@~F|
analysis 分析 gm4-w 9M[p
ancillary risk 附属风险 h%#@Xd>.
annual account 周年帐目;周年帐目报表;年度决算;年结 ]kc]YO7i%R
annual accounting date 年结日期 ~KEnZa0
annual allowance 每年免税额;年积金;年度津贴;年津 _)lK.5
annual balance 年度余额 sd
Z=3)
annual disposable income 每年可动用收入 #uKHw2N
annual estimates 周年预算 gn7pIoN
annual fee 年费 <PXA`]x~
annual general meeting 周年大会 N/]TZu~k z
annual growth rate 年增率;每年增长率 =T;%R^@
annual long-term supplement 长期个案每年补助金 N\mV+f3A@,
annual pensionable emolument 可供计算退休金的年薪 SrU,-mA W
annual report 年报 U.d*E/OR5
Annual Report on the Consumer Price Index 《消费物价指数年报》 R0 {+Xd
annual return 周年报表;周年申报表;每年报税表格 jt;68SA
P
Annual Return Rules 《周年报表规则》
:'#BU:
annual review of consumer prices 每年消费物价回顾 wMei`svY
annual roll-forward basis 逐年延展方式
;p1%
KmK3
annual salary 年薪 \U p<m>3\
annual statement 年度报表;年度决算表 tlG&PVvr
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 4{*K%pv\
annuitant 年金受益人 6$2)m;| XY
annuity 年金 dc"Vc 3)
annuity contract 年金合约 W>'R<IY4#N
annuity on human life 人寿年金 ai#0ZgO
antecedent debt 先前的债项 Oxy.V+R
ante-dated cheque 倒填日期支票 >L)Xyq
anticipated expenditure 预期开支 *COr^7Kf5
anticipated net profit 预期纯利 E9QNx62
anticipated revenue 预期收入 IN),Lu0K
anti-inflation measure 反通货膨胀措施 `ffWV;P
anti-inflationary stance 反通货膨胀立场 XgU]Ktl
apparent deficit 表面赤字 u]CW5snz
apparent financial solvency 表面偿债能力 QfRt3\^`
apparent partner 表面合伙人 -,3Ka:
application for personal assessment 个人入息课税申请书 H|==i2V{
application of fund 资金应用 9
bGN5.5
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 r's4
-\
appointed actuary 委任精算师 $:F] O$A
appointed auditor 委任核数师;委任审计师 J1&G1\G|s=
appointed trustee 委任的受托人 B3e{'14
appointer 委任人 GXJJOy1"!
apportioned pro rata 按比例分摊 %F1 Ce/
apportionment 分配;分摊 866n{lyL
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 M {_`X
apportionment formula 分摊方程式 ^BSMlKyB
apportionment of estate duty 遗产税的分摊 `[/B
G)4
appraisal 估价;评估 99H!~bSS
appreciable growth 可观增长 592q`m\
appreciable impact 显着影响 X|@|ZRN
appreciable increase 可观增长 !dStl:B
appreciation 增值;升值 (H0nO7Bk
appreciation against other currencies 相对其他货币升值 ^=FtF9v
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .u)Po;e`
appreciation tax 增值税 .Mdxbs6.C
appropriation 拨款;拨用;拨付 1/JgirVA
appropriation account 拨款帐目 _K8ob8)m
Appropriation Bill 拨款法案 9Jaek_A`
appropriation-in-aid system 补助拨款办法 i{!i%
`"
approved assets 核准资产 d|w%
F=
approved basket stock 认可一篮子证券 sf@g $
approved budget 核准预算 \KDOI 7
approved charitable donation 认可慈善捐款 !$f@j6.
approved charitable institution 认可慈善机构 $
yHlkd`Y
approved currency 核准货币;认可货币 0B>{31)
approved estimates 核准预算 jvCk+n[
approved estimates of expenditure 核准开支预算 i{
eDV
approved overseas insurer 核准海外保险人 p 8Ts5n
approved overseas trust company 核准海外信托公司 Azq,N@HO
approved pooled investment fund 核准汇集投资基金 ~g
~z"!K
approved provident fund scheme 认可公积金计划 aZ@Ke$jD
approved provision 核准拨款 g_5:o
3s
approved redeemable share 核准可赎回股份 \{P(s:
approved regional stock 认可地区性证券 zf4@:GM`
approved retirement scheme 认可退休金计划 sGc4^Z%l?
approved subordinated loan 核准附属贷款 LKFL2|af
arbitrage 套戥;套汇;套利 owJPEx
arbitrageur 套戥者;套汇者 ] +Lle
S5
arbitrary amount 临时款项 ^t?
P32GJ
arrangement 措施;安排;协定 tA Pqbi$a
arrears 欠款 7P.C~,+D%P
arrears of pay 欠付薪酬 J}nE,U2
arrears of revenue 逾期未收税款;逾期未收的帐项 9#@dQ/*
articles of association 组织章程;组织细则;组织章程细则 B}C"Xc
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Z~9\7QJn
ascertainment of profit 确定利润 Y_xPr%%A
"Asia Clear" “亚洲结算系统”