allotment 分配;配股 f['lY1#V1
allotment notice 股份配售通知;配股通知 XA;PWl5!
allotment of shares 股份分配 uchQv]VB
allowable 可获宽免;免税的 (n?f016*%d
allowable business loss 可扣除的营业亏损 8W
P"~Js!
allowable expenses 可扣税的支出 JJWPte/
allowance 免税额;津贴;备抵;准备金 6IT6EkiT
allowance for debts 债项的免税额 @^ YXE
,
allowance for depreciation by wear and tear 耗损折旧免税额 H.{F
w j4
allowance for funeral expenses 殡殓费的免税额 M*3G
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 x
z
F
allowance for repairs and outgoings 修葺及支出方面的免税额 e#h&Xa
allowance to debtor 给债务人的津贴 ,~Xe#eM
alteration of capital 资本更改 F#<:ZByjJ@
alternate trustee 候补受托人 YB 7A5
amalgamation 合并 i>h3UIx\
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 UF5_be,D
ambit of charges 征税范围;收费范围 +,
)k@OI
amended valuation 经修订的估值 `^8mGR>OpI
American Commodities Exchange 美国商品交易所 t/O^7)%
American Express Bank Limited 美国运通银行 L,#YP#O,j
American Stock Exchange 美国证券交易所 lN5PKsGl
amortization 摊销 }DjVZ48
amount due from banks 存放银行同业的款项 M=;csazN
amount due from banks abroad 存放海外银行同业的款项 v*GS>S
amount due from holding companies 控股公司欠款 _/>I-\xWA
amount due from local banks 存放本港银行同业的款项 1/:vFX
amount due to banks 银行同业的存款 _('
@'r
amount due to banks abroad 海外银行同业的存款 i{$P.i/&
amount due to holding companies 控股公司存款 qG
20
amount due to local banks 本港银行同业的存款 YzZj=]\`b
amount due to outport banks 外埠银行同业的存款 V(ww
F
amount for note issue 发行纸币的款额
0.R3(O
amount of bond 担保契据的款额 )#\3c,<Y
amount of consideration 代价款额 cW0\f5[/
amount of contribution 供款数额 Lc}hjK
amount of indebtedness 负债款额 Hn)?
xw]x
amount of principal of the loan 贷款本金额 db1ZNw
amount of rates chargeable 应征差饷数额 (&Q!5{$W
amount of share capital 股本额 x<!]#**;
amount of sums assured 承保款额 vD9.X}l]
amount of variation 变动幅度 Wll0mtv
amount of vote 拨款数额 ]JGq{I>%+6
amount payable 应付款额 MH'%E^n `
amount receivable 应收款额 (oy@j{G)c6
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %4x0^<k~
analysis 分析 >T[Y>]
ancillary risk 附属风险 b&h'>(
annual account 周年帐目;周年帐目报表;年度决算;年结 B!quj!A
annual accounting date 年结日期 ;rL1[qwk
annual allowance 每年免税额;年积金;年度津贴;年津 X!z-J>
annual balance 年度余额 wVf 7<@/y
annual disposable income 每年可动用收入 ZyNgG9JL]
annual estimates 周年预算 H'!OEZ
annual fee 年费 v
))`U,Gm
annual general meeting 周年大会
P6> C+T1
annual growth rate 年增率;每年增长率 ke W7p
N?
annual long-term supplement 长期个案每年补助金 (
EJ1g^|"
annual pensionable emolument 可供计算退休金的年薪 5D7 L)>
annual report 年报 3A"TpR4f`
Annual Report on the Consumer Price Index 《消费物价指数年报》 ol_\ "
annual return 周年报表;周年申报表;每年报税表格 sxF2ku4A
Annual Return Rules 《周年报表规则》 xE--)=<$
annual review of consumer prices 每年消费物价回顾 AtHkz|sl
annual roll-forward basis 逐年延展方式 ip'{@1L
annual salary 年薪
'Bt!X^
annual statement 年度报表;年度决算表 b}Im>n!
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 ShV_8F z
annuitant 年金受益人 *!`&+w
annuity 年金 b g0ix"
annuity contract 年金合约 V[WZ#u-p
annuity on human life 人寿年金 rf+}J_
antecedent debt 先前的债项 'M? ptu?f
ante-dated cheque 倒填日期支票 Gb[J3:.
anticipated expenditure 预期开支 FYC]^D
anticipated net profit 预期纯利 =<9Mv+Ry8
anticipated revenue 预期收入 n9&fH
anti-inflation measure 反通货膨胀措施 It/'R-H
anti-inflationary stance 反通货膨胀立场 yCkc3s|DA;
apparent deficit 表面赤字 dly -mPmP
apparent financial solvency 表面偿债能力 k??CXW
apparent partner 表面合伙人 pQ7elv]
application for personal assessment 个人入息课税申请书 qu$FpOJ
application of fund 资金应用 N&k\X]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 SufM~9Ll
appointed actuary 委任精算师 6A>bm{`c:
appointed auditor 委任核数师;委任审计师 M"K $.m@t
appointed trustee 委任的受托人 Sn
mv
appointer 委任人 # 7dvT=
apportioned pro rata 按比例分摊 #H~$^L
apportionment 分配;分摊 NzhWGr_x'
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5'{QMnfB
apportionment formula 分摊方程式 6f#Mi+"
apportionment of estate duty 遗产税的分摊 oIj/V|ByK
appraisal 估价;评估 tNZZCdB
appreciable growth 可观增长 c(8>oeKyD
appreciable impact 显着影响 X[w]aJnAr
appreciable increase 可观增长 DTi^* Wj
appreciation 增值;升值 l>i:M#z&
appreciation against other currencies 相对其他货币升值 A`(Cuw-o
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;cL+=!
appreciation tax 增值税 l&W:t9o
appropriation 拨款;拨用;拨付 ^a3 (QKS
appropriation account 拨款帐目 {uZ|Oog(p
Appropriation Bill 拨款法案 gV:0&g\v
appropriation-in-aid system 补助拨款办法 c-.F{~
approved assets 核准资产 OOnj(%g
approved basket stock 认可一篮子证券 Mt{cX,DS
approved budget 核准预算 (<OmYnm
approved charitable donation 认可慈善捐款 WyQ8}]1b
approved charitable institution 认可慈善机构 ~pI`_3
approved currency 核准货币;认可货币 5mudww`
approved estimates 核准预算 _m
a;b<I/<
approved estimates of expenditure 核准开支预算 2.{<C.BK{
approved overseas insurer 核准海外保险人
}7fzEo`g
approved overseas trust company 核准海外信托公司 "J}B
lB
approved pooled investment fund 核准汇集投资基金 rfgsas{F
approved provident fund scheme 认可公积金计划 8"ZcK xDk
approved provision 核准拨款 ~_ovQ4@
approved redeemable share 核准可赎回股份 kwS[,Qy\
approved regional stock 认可地区性证券 $'#}f?
approved retirement scheme 认可退休金计划 %%wngiz\
approved subordinated loan 核准附属贷款 0&&P+adk
arbitrage 套戥;套汇;套利 =q"0GUei3
arbitrageur 套戥者;套汇者 T
I
ZkN6
arbitrary amount 临时款项 _ qQ
arrangement 措施;安排;协定 8)`
arrears 欠款 0}kvuuR
arrears of pay 欠付薪酬 chuJj
IY
arrears of revenue 逾期未收税款;逾期未收的帐项 Tn3C0
articles of association 组织章程;组织细则;组织章程细则 5(Q-||J
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 [P)](8nR[
ascertainment of profit 确定利润 R
iLqMSq
"Asia Clear" “亚洲结算系统”