allotment 分配;配股 "gN* J)!x
allotment notice 股份配售通知;配股通知 B:- KZuO
allotment of shares 股份分配 uP{+?#a_-\
allowable 可获宽免;免税的 3cfZ!E~^kc
allowable business loss 可扣除的营业亏损 ,rFLpQl
allowable expenses 可扣税的支出 t7oz9fSz=?
allowance 免税额;津贴;备抵;准备金 |:=b9kv
allowance for debts 债项的免税额 \e:FmG
allowance for depreciation by wear and tear 耗损折旧免税额 y:|.m@
j1
allowance for funeral expenses 殡殓费的免税额 0Dm`Ek3A7x
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 H"FflmUO
allowance for repairs and outgoings 修葺及支出方面的免税额 DA MpR3
allowance to debtor 给债务人的津贴 Ec*--]j*c
alteration of capital 资本更改 s/G5wRl<
alternate trustee 候补受托人 9SH<d)^
amalgamation 合并 Tt <-<oyU.
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |T$a+lHMD
ambit of charges 征税范围;收费范围 z<[.MH`ln
amended valuation 经修订的估值 }`9fZK{. @
American Commodities Exchange 美国商品交易所 &Qq/Xi,bZ
American Express Bank Limited 美国运通银行 SEQO2`]e:
American Stock Exchange 美国证券交易所
Z;Ir>^<
amortization 摊销 /R(U>pZ
amount due from banks 存放银行同业的款项 &FJU%tFA
amount due from banks abroad 存放海外银行同业的款项 cB|
Cy{%
amount due from holding companies 控股公司欠款 >|_gT%]5
amount due from local banks 存放本港银行同业的款项 RRI>bh]
amount due to banks 银行同业的存款 `FYtiv?G
amount due to banks abroad 海外银行同业的存款 neB.Wu~WH
amount due to holding companies 控股公司存款 0K$WSGB?6j
amount due to local banks 本港银行同业的存款 Owh*KY:
amount due to outport banks 外埠银行同业的存款 PK-}Ldj
amount for note issue 发行纸币的款额 do=x9k@Q
amount of bond 担保契据的款额 o]|oAN9
amount of consideration 代价款额 iO?gF
amount of contribution 供款数额 mq{$9@3
amount of indebtedness 负债款额 DV7<n&P
amount of principal of the loan 贷款本金额 ;Z!~A"~$>
amount of rates chargeable 应征差饷数额 F;?TR[4!k
amount of share capital 股本额 hpqHllL
amount of sums assured 承保款额 l${Hgn+
amount of variation 变动幅度 ,<;l"v(
amount of vote 拨款数额 xS
H6n
amount payable 应付款额 s]F?=yEp
amount receivable 应收款额 =0C l
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X|-v0 f
analysis 分析 Qe @A5#
ancillary risk 附属风险 >%n8W>^^4
annual account 周年帐目;周年帐目报表;年度决算;年结 .`p<hA)%[C
annual accounting date 年结日期 2rR@2Vsw2
annual allowance 每年免税额;年积金;年度津贴;年津 EaM"=g
annual balance 年度余额 '
FPcAW^8
annual disposable income 每年可动用收入 @wYQLZ
annual estimates 周年预算 B
c,"12
annual fee 年费 @sB}q 6>
annual general meeting 周年大会 xP{H
jONu
annual growth rate 年增率;每年增长率 E,*JPK-A x
annual long-term supplement 长期个案每年补助金 {UX"Epd);n
annual pensionable emolument 可供计算退休金的年薪
F1?CqN M
annual report 年报 Ad}-I%Ie
Annual Report on the Consumer Price Index 《消费物价指数年报》 z&C{8aQ'
annual return 周年报表;周年申报表;每年报税表格 g)Vq5en*
Annual Return Rules 《周年报表规则》 nu469
annual review of consumer prices 每年消费物价回顾 wc6
E-rB
annual roll-forward basis 逐年延展方式 bK_0NrXP
annual salary 年薪 E(aX4^]g
annual statement 年度报表;年度决算表 ;uM34^
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 vWqyZ-p,q
annuitant 年金受益人
g( ]b\rj
annuity 年金 lgCHGv2@
annuity contract 年金合约 @ 7Q*h
annuity on human life 人寿年金 Q-!
i$#-
antecedent debt 先前的债项 vpeq:h
ante-dated cheque 倒填日期支票 x"(7t3xK
anticipated expenditure 预期开支 S\!
a"0$
anticipated net profit 预期纯利 ;H7EB`
anticipated revenue 预期收入 Ht`<XbQ>
anti-inflation measure 反通货膨胀措施 L?3VyBE
anti-inflationary stance 反通货膨胀立场 oTq%wi6 _
apparent deficit 表面赤字 F9m 2C'U
apparent financial solvency 表面偿债能力 `YFkY^T
apparent partner 表面合伙人 Qag|nLoT
application for personal assessment 个人入息课税申请书 .x)>f
application of fund 资金应用 8_^'(]
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 Ap
F*a$),
appointed actuary 委任精算师 \b_-mnN"
appointed auditor 委任核数师;委任审计师
s0C?Bb}?
appointed trustee 委任的受托人 q=P
f^Xp
appointer 委任人 o-\ok|,)#j
apportioned pro rata 按比例分摊 VRtbHam
apportionment 分配;分摊 ;eS;AHZ
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |Q5H9<*
apportionment formula 分摊方程式 cOzg/~\1
apportionment of estate duty 遗产税的分摊 +l2e[P+q
A
appraisal 估价;评估 T4V[RN
appreciable growth 可观增长 X)FL[RO%q
appreciable impact 显着影响 3
gxf~$)?
appreciable increase 可观增长 Ep^B,;~
appreciation 增值;升值 lSZ"y
Q+
appreciation against other currencies 相对其他货币升值 $x;tSJ)m~
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 t!
6\7Vm/
appreciation tax 增值税 ]h #WkcXQ
appropriation 拨款;拨用;拨付 JiKIm
z
appropriation account 拨款帐目 |x1$b7
Appropriation Bill 拨款法案 2"T8^r|U
appropriation-in-aid system 补助拨款办法 R19'|TJ
approved assets 核准资产 k)$iK2I
approved basket stock 认可一篮子证券 !d:tIu{)
approved budget 核准预算 21.YO]Et
approved charitable donation 认可慈善捐款 Eem 2qKj
approved charitable institution 认可慈善机构 z`\#$
approved currency 核准货币;认可货币 f2uZK!:m
approved estimates 核准预算 o8w-$
Qb
approved estimates of expenditure 核准开支预算 3cmbK
approved overseas insurer 核准海外保险人 }R`8h&J
approved overseas trust company 核准海外信托公司 b cC\
approved pooled investment fund 核准汇集投资基金 II.<S C
approved provident fund scheme 认可公积金计划
bZxv/\
approved provision 核准拨款 5\uNEs$T
approved redeemable share 核准可赎回股份 qv.[k<~a>
approved regional stock 认可地区性证券 \U==f&G?J
approved retirement scheme 认可退休金计划 Zkw J.SuU
approved subordinated loan 核准附属贷款 60~v
t04
arbitrage 套戥;套汇;套利 2}D,df'W4
arbitrageur 套戥者;套汇者 +nU' ,E
arbitrary amount 临时款项 DG_}9M!DW@
arrangement 措施;安排;协定 eT;AAGql
arrears 欠款 .=?Sz*3
arrears of pay 欠付薪酬 6!*K/2:O
arrears of revenue 逾期未收税款;逾期未收的帐项 )8
:n}w
articles of association 组织章程;组织细则;组织章程细则 #]"/{Z
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 !>\9t9
ascertainment of profit 确定利润 X
d!Cp
"Asia Clear" “亚洲结算系统”