allotment 分配;配股 @5Q}o3.zA-
allotment notice 股份配售通知;配股通知 sl-LX)*N#
allotment of shares 股份分配 7qA);N
allowable 可获宽免;免税的 ya{vR*
'~
allowable business loss 可扣除的营业亏损 zAt!jP0E
allowable expenses 可扣税的支出 cqr!*
allowance 免税额;津贴;备抵;准备金 (:].?o
allowance for debts 债项的免税额 sLzcTGa2:z
allowance for depreciation by wear and tear 耗损折旧免税额 >[,Rt"[V
allowance for funeral expenses 殡殓费的免税额 ULMG"."IH
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 %yJL-6U
allowance for repairs and outgoings 修葺及支出方面的免税额 9+h9]T:9
allowance to debtor 给债务人的津贴 qrO]t\
alteration of capital 资本更改 o\h[K<^>
)
alternate trustee 候补受托人
'(Uyju=
amalgamation 合并 u*{hXR-"
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ukv
_bw
ambit of charges 征税范围;收费范围 No<2+E!
amended valuation 经修订的估值 C*Z
gjFvB
American Commodities Exchange 美国商品交易所 )mxY]W+
American Express Bank Limited 美国运通银行 o+`W
American Stock Exchange 美国证券交易所 V=k!&xN~
amortization 摊销 =| S8.|r+
amount due from banks 存放银行同业的款项 75wQH*
amount due from banks abroad 存放海外银行同业的款项 c>{X(Z=2
amount due from holding companies 控股公司欠款 1F-o3\
amount due from local banks 存放本港银行同业的款项 3lhXD_Y
amount due to banks 银行同业的存款 Df02#493
amount due to banks abroad 海外银行同业的存款 -w=rNlj
amount due to holding companies 控股公司存款 =#n05*^
amount due to local banks 本港银行同业的存款 1
gts=g.
amount due to outport banks 外埠银行同业的存款 n'7 3DApW
amount for note issue 发行纸币的款额 `da6}Vqj:
amount of bond 担保契据的款额 inZMq(_@$
amount of consideration 代价款额 )QaI{ z
amount of contribution 供款数额 _)p@;vGV
amount of indebtedness 负债款额 3X*;.'#Z
amount of principal of the loan 贷款本金额 2GXAq~h@
amount of rates chargeable 应征差饷数额 ^i&/k
amount of share capital 股本额 ?c"No|@+
amount of sums assured 承保款额 t*zve,?}
amount of variation 变动幅度 cQzd0X
amount of vote 拨款数额 uf\Hh -+p
amount payable 应付款额 9z\q_0&i
amount receivable 应收款额 IJx dbuKg
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 U }MU>kzb
analysis 分析 kOETx
ancillary risk 附属风险 pZ+zm6\$
annual account 周年帐目;周年帐目报表;年度决算;年结 ./jkY7
k
annual accounting date 年结日期 je9[S_Z:Y
annual allowance 每年免税额;年积金;年度津贴;年津 ,!F'h:
annual balance 年度余额 G%;XJsFGp
annual disposable income 每年可动用收入 @jN!j*Y H
annual estimates 周年预算 jWiZ!dtUZ
annual fee 年费 ,f0cy\.?
annual general meeting 周年大会 b:\I*WJ
annual growth rate 年增率;每年增长率 LPb43
annual long-term supplement 长期个案每年补助金 *'`ByS
annual pensionable emolument 可供计算退休金的年薪 z
4Qz9#*"^
annual report 年报 .hn{m9|U
Annual Report on the Consumer Price Index 《消费物价指数年报》 cz
OhSbmc
annual return 周年报表;周年申报表;每年报税表格 y&t&'l/m
Annual Return Rules 《周年报表规则》 3ypB~bNw
annual review of consumer prices 每年消费物价回顾 \yNjsG@,
annual roll-forward basis 逐年延展方式 G~a;q+7v'$
annual salary 年薪 Sq/M
%z5'
annual statement 年度报表;年度决算表 k<ku5U1|
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 e%`gD*8
annuitant 年金受益人 &at>pV3_
annuity 年金 ~e{AgY)
annuity contract 年金合约 J*U,kyYF
annuity on human life 人寿年金 Se*ZQtwE
antecedent debt 先前的债项 <d#9d.<
ante-dated cheque 倒填日期支票 YNn,{Xi
anticipated expenditure 预期开支 Ko\m8\3?fK
anticipated net profit 预期纯利 /8q7pwV
anticipated revenue 预期收入 ggVB8QN{
anti-inflation measure 反通货膨胀措施 ]?#f=/
anti-inflationary stance 反通货膨胀立场 g % q7
apparent deficit 表面赤字 =R:3J"ly0
apparent financial solvency 表面偿债能力 cInzwdh7
apparent partner 表面合伙人 T mH#
application for personal assessment 个人入息课税申请书 :(} {uG
application of fund 资金应用 ]d_Id]Qa+
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&A#h;EQX2
appointed actuary 委任精算师 o
]2=5;)
appointed auditor 委任核数师;委任审计师 7`6n]4e
appointed trustee 委任的受托人 ^TVica
appointer 委任人 .MhZ=sn
apportioned pro rata 按比例分摊 ,aV89"}
apportionment 分配;分摊 _MR|(mV
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 G2ZF`WQ
apportionment formula 分摊方程式 ']u w,b
apportionment of estate duty 遗产税的分摊 {[hV['Awv
appraisal 估价;评估 _Z#yI/5r
appreciable growth 可观增长 ([_ls8
appreciable impact 显着影响 Mto3Ryic!
appreciable increase 可观增长 )+RGXVp
appreciation 增值;升值 QJTGeJ
Y
appreciation against other currencies 相对其他货币升值 c;Hf +n
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 j1v fp"J1
appreciation tax 增值税 ?%{bMqYJD{
appropriation 拨款;拨用;拨付 L,[0*h
appropriation account 拨款帐目 $d:/cN
8E
Appropriation Bill 拨款法案 8~ .r/!wfy
appropriation-in-aid system 补助拨款办法 lD6hL8[
approved assets 核准资产 pJ6bX4QnDX
approved basket stock 认可一篮子证券 ]Q-ON&/
approved budget 核准预算 ~4=4Ks0
approved charitable donation 认可慈善捐款 :o*{
.
approved charitable institution 认可慈善机构 I/|)
?
approved currency 核准货币;认可货币 i
:&Y{iPQp
approved estimates 核准预算 58mzh82+
approved estimates of expenditure 核准开支预算 3VCyq7B^
approved overseas insurer 核准海外保险人 UN`-;!
approved overseas trust company 核准海外信托公司 KAjKv_6=g
approved pooled investment fund 核准汇集投资基金 +V
dYT6{p
approved provident fund scheme 认可公积金计划
kej@,8
approved provision 核准拨款 o83HR[
approved redeemable share 核准可赎回股份 J}i$ny_3OB
approved regional stock 认可地区性证券 5f=e
JDo=x
approved retirement scheme 认可退休金计划 NJz8ANpro$
approved subordinated loan 核准附属贷款 5G_*T
arbitrage 套戥;套汇;套利 -[~{c]/ c
arbitrageur 套戥者;套汇者 :)q/8 0@
arbitrary amount 临时款项 A_{QY&%m
arrangement 措施;安排;协定 Fw!5hR`,
arrears 欠款 uCNQ.Nbf C
arrears of pay 欠付薪酬 hnvn&{|
arrears of revenue 逾期未收税款;逾期未收的帐项 +'=^/!
articles of association 组织章程;组织细则;组织章程细则 #8R\J[9
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 wQ2'%T|t
ascertainment of profit 确定利润 m589C+7
"Asia Clear" “亚洲结算系统”