allotment 分配;配股
fQdQ[
allotment notice 股份配售通知;配股通知 !xSGZD=AD
allotment of shares 股份分配 FrS>.!OFn
allowable 可获宽免;免税的 BH^q.p_#>X
allowable business loss 可扣除的营业亏损 1?;s!6=
allowable expenses 可扣税的支出 cD]t%`*
allowance 免税额;津贴;备抵;准备金 IN"qJ3<k
allowance for debts 债项的免税额 C
b<\
allowance for depreciation by wear and tear 耗损折旧免税额 ,h"M{W
$
allowance for funeral expenses 殡殓费的免税额 y)2]:nD`B
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 mb/Y
allowance for repairs and outgoings 修葺及支出方面的免税额 {.AFg/Z
allowance to debtor 给债务人的津贴 8oK30?
alteration of capital 资本更改 \W4SZR%u
alternate trustee 候补受托人 rBaK$Ut
amalgamation 合并 G7u7x?E:B`
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %rkUy?=vu
ambit of charges 征税范围;收费范围 !Qy3fs
amended valuation 经修订的估值 RAvV[QkT
American Commodities Exchange 美国商品交易所 =6'A8d
American Express Bank Limited 美国运通银行 umciP
American Stock Exchange 美国证券交易所 zT@vji%Y
amortization 摊销 LYT0 XB)A
amount due from banks 存放银行同业的款项 0z.&
amount due from banks abroad 存放海外银行同业的款项 a,X3=+_
K
amount due from holding companies 控股公司欠款 k~R_Pq
S
amount due from local banks 存放本港银行同业的款项 "qF8'58
amount due to banks 银行同业的存款 D .E>Y
amount due to banks abroad 海外银行同业的存款 r~X6qC
amount due to holding companies 控股公司存款 (5SI!1N
amount due to local banks 本港银行同业的存款 J?{uG8)
amount due to outport banks 外埠银行同业的存款 OF)X(bi4j
amount for note issue 发行纸币的款额 3=z'Ih`
amount of bond 担保契据的款额 a83o(9
amount of consideration 代价款额 @E1N9 S?>
amount of contribution 供款数额 |b|p0Z%7{
amount of indebtedness 负债款额 _:T\[sz5
amount of principal of the loan 贷款本金额 H&I0\upd
amount of rates chargeable 应征差饷数额 P;h/)-q8
amount of share capital 股本额 *fl1
=Rfr
amount of sums assured 承保款额 e_
Y>[/Om
amount of variation 变动幅度 9K)2OX;$w
amount of vote 拨款数额 w\a\I
amount payable 应付款额 >t.I,Zn
amount receivable 应收款额 [qc90)^Q,
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *0Fn C2W1
analysis 分析 @>da%cX
ancillary risk 附属风险 ]F,5Oh :OY
annual account 周年帐目;周年帐目报表;年度决算;年结 :[Fwc
annual accounting date 年结日期 ?(F~
9
V
annual allowance 每年免税额;年积金;年度津贴;年津 $L(,q!DvH
annual balance 年度余额 Bdf3@sbM]
annual disposable income 每年可动用收入 ?;\YiOTda
annual estimates 周年预算 <[(xGrEZV
annual fee 年费 gq/q]Fm\
annual general meeting 周年大会 $H?v
annual growth rate 年增率;每年增长率 _bW#*
Y5
annual long-term supplement 长期个案每年补助金 T<! T
mG
annual pensionable emolument 可供计算退休金的年薪 N"T+.
r
annual report 年报 "@.hz@>
Annual Report on the Consumer Price Index 《消费物价指数年报》 (T,ST3{*k
annual return 周年报表;周年申报表;每年报税表格 fy7]I?vm@
Annual Return Rules 《周年报表规则》 yYF%U7N/n
annual review of consumer prices 每年消费物价回顾 y "gYv
annual roll-forward basis 逐年延展方式 l{6fR(d ?
annual salary 年薪 J-b
Z`)[Q
annual statement 年度报表;年度决算表 h%Bp%
Y9
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 lRn>/7sg$
annuitant 年金受益人 x]w%?BlS
annuity 年金 (|<}q-wO
annuity contract 年金合约 .a?GC(
annuity on human life 人寿年金 FK>8(M/
antecedent debt 先前的债项 CPAizS
ante-dated cheque 倒填日期支票 c.r]w
anticipated expenditure 预期开支 1InG%=jLo
anticipated net profit 预期纯利 whr[rWt@>
anticipated revenue 预期收入
y3kXfSe
anti-inflation measure 反通货膨胀措施 ]v$VZ'
anti-inflationary stance 反通货膨胀立场 A(ql}cr
apparent deficit 表面赤字 *}Vg]3$4
apparent financial solvency 表面偿债能力 qo/`9%^E?
apparent partner 表面合伙人 Xbe=_9l&p
application for personal assessment 个人入息课税申请书 /aNlr>^
application of fund 资金应用 B/AS|i] sM
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 /U+0T>(HS
appointed actuary 委任精算师 WQK ~;GV-
appointed auditor 委任核数师;委任审计师 ~}+F$&
appointed trustee 委任的受托人 ?`lIsd
appointer 委任人 i1}Y;mj
apportioned pro rata 按比例分摊 m?0caLw<
apportionment 分配;分摊 s:
pmB\
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =wtu
apportionment formula 分摊方程式 /5pVzv+rm
apportionment of estate duty 遗产税的分摊 Sjv_% C$
appraisal 估价;评估 ,'Zs")Ydp
appreciable growth 可观增长 SN'j?-
appreciable impact 显着影响 7M7sq-n5z
appreciable increase 可观增长 nF`_3U8e
appreciation 增值;升值 ,Y ./9F
appreciation against other currencies 相对其他货币升值 @vs+)aRa
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 XOsuRI?
appreciation tax 增值税 v4OroG=^
appropriation 拨款;拨用;拨付 f0S$p
R
appropriation account 拨款帐目 rvouE:
Appropriation Bill 拨款法案 "
V'<dn
appropriation-in-aid system 补助拨款办法 QbrR=[8b
approved assets 核准资产 n|q$=jE
approved basket stock 认可一篮子证券 5L!EqB>m;
approved budget 核准预算 %OE
(?~dq
approved charitable donation 认可慈善捐款 b*Sw")#
approved charitable institution 认可慈善机构 ?g+uJf
approved currency 核准货币;认可货币 L.X"wIs^
approved estimates 核准预算 >{R+j4%
approved estimates of expenditure 核准开支预算 #\1)Tu%-
approved overseas insurer 核准海外保险人 1L3+KD~
approved overseas trust company 核准海外信托公司 POB6#x
approved pooled investment fund 核准汇集投资基金 m?GBvL$
approved provident fund scheme 认可公积金计划 :< X&y
approved provision 核准拨款 3:qn\"Hj
approved redeemable share 核准可赎回股份 ^Q,-4\ec
approved regional stock 认可地区性证券 ;iq H:wO
approved retirement scheme 认可退休金计划 M5c$
approved subordinated loan 核准附属贷款 [+;>u|
arbitrage 套戥;套汇;套利 s`#g<_ {X
arbitrageur 套戥者;套汇者 "d"6.ND
arbitrary amount 临时款项 ZB+~0[C
arrangement 措施;安排;协定 q[}W&t,
arrears 欠款 {?X:?M_
arrears of pay 欠付薪酬 GBSuTu8
arrears of revenue 逾期未收税款;逾期未收的帐项 Yc^;?n`x
articles of association 组织章程;组织细则;组织章程细则 tw
k
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 }-/oL+j
ascertainment of profit 确定利润 f9$8$O
"Asia Clear" “亚洲结算系统”