allotment 分配;配股 O3H~|R+^
allotment notice 股份配售通知;配股通知 ]xJ5}/
allotment of shares 股份分配 3aMfZa<=
allowable 可获宽免;免税的
+n#kpi'T
allowable business loss 可扣除的营业亏损 mc{gcZIm
allowable expenses 可扣税的支出 qIm?F>>@
allowance 免税额;津贴;备抵;准备金 XQI.z7F
allowance for debts 债项的免税额 JY$B%R4;]
allowance for depreciation by wear and tear 耗损折旧免税额 / {|<3CEe
allowance for funeral expenses 殡殓费的免税额 R4xoc;b
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 \?n4d#=$o
allowance for repairs and outgoings 修葺及支出方面的免税额 J$Huzs#
allowance to debtor 给债务人的津贴 y]1:IJL2;
alteration of capital 资本更改 CHeU`!:
alternate trustee 候补受托人 vkFfHzR$
amalgamation 合并 Z^P]-CB|6A
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 AGxtmBB;
ambit of charges 征税范围;收费范围 DyZe+,g;S
amended valuation 经修订的估值 /]0-|Kg+R
American Commodities Exchange 美国商品交易所
kzZdYiC
American Express Bank Limited 美国运通银行 *{3&?pxx
American Stock Exchange 美国证券交易所 oH;0_!
amortization 摊销 m@Ziif-A
amount due from banks 存放银行同业的款项 (``EBEn
amount due from banks abroad 存放海外银行同业的款项 >0#WkmRY
amount due from holding companies 控股公司欠款 l| /tKW
amount due from local banks 存放本港银行同业的款项 d[h2Y/AR
amount due to banks 银行同业的存款 #X~{p4Lr
amount due to banks abroad 海外银行同业的存款 :g1C,M~
amount due to holding companies 控股公司存款 q(tdBd'o6
amount due to local banks 本港银行同业的存款 M$|r8%z1
amount due to outport banks 外埠银行同业的存款 -Oj}PGj$e\
amount for note issue 发行纸币的款额 '%JIc~LJ
amount of bond 担保契据的款额 Oy U[(
amount of consideration 代价款额 fpj,~+
amount of contribution 供款数额 DA>
_9o/l
amount of indebtedness 负债款额 aD
33!
:y
amount of principal of the loan 贷款本金额 R-lB.9e#M
amount of rates chargeable 应征差饷数额 ZS\jbii8
amount of share capital 股本额 f 7g?{M
amount of sums assured 承保款额 MS`wd
amount of variation 变动幅度 d%IM`S;fh
amount of vote 拨款数额 mkJC*45
amount payable 应付款额 B,`B!rU
amount receivable 应收款额 B/P E{ /
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P!;%DI!<b
analysis 分析 z(-j%?
ancillary risk 附属风险 D%tcYI(
annual account 周年帐目;周年帐目报表;年度决算;年结 "rV-D1Dki
annual accounting date 年结日期 2(_+PQ6C=
annual allowance 每年免税额;年积金;年度津贴;年津 XYBvM]
annual balance 年度余额 n|G x29E
annual disposable income 每年可动用收入 fc}G6P;3{
annual estimates 周年预算 D1Yc_
annual fee 年费 6EHYIN^D
annual general meeting 周年大会 MMyVm"w
annual growth rate 年增率;每年增长率 }Mh@%2$
annual long-term supplement 长期个案每年补助金 K^H{B& b8
annual pensionable emolument 可供计算退休金的年薪
(A\X+S(
annual report 年报 P>*B{fi^
Annual Report on the Consumer Price Index 《消费物价指数年报》 a4zq`n|3U
annual return 周年报表;周年申报表;每年报税表格 dNQR<v\IL
Annual Return Rules 《周年报表规则》 9qhX\, h
annual review of consumer prices 每年消费物价回顾 <W,M?r+
annual roll-forward basis 逐年延展方式 $L~?!u&N
annual salary 年薪 jm|x=s3}h
annual statement 年度报表;年度决算表 u@(z(P
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 i_ha^mq3
annuitant 年金受益人 ^/K]id7 2
annuity 年金 z#$>f*b
annuity contract 年金合约 'qhi
8=*
annuity on human life 人寿年金 4$j7DJ8dj
antecedent debt 先前的债项 5xHP5+&
ante-dated cheque 倒填日期支票 `y1nex-0
anticipated expenditure 预期开支 RmR-uQU-c
anticipated net profit 预期纯利 Bz&6kRPv
anticipated revenue 预期收入 X(sN+7DOV
anti-inflation measure 反通货膨胀措施 pzkl ;"gK
anti-inflationary stance 反通货膨胀立场 Z6.0X{6nA
apparent deficit 表面赤字 7Wd}H Z
apparent financial solvency 表面偿债能力 A Th<=1
apparent partner 表面合伙人 K>!+5A$6i
application for personal assessment 个人入息课税申请书 F&ud|X=m
application of fund 资金应用 qDMVZb-(#
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 #:^aE|s
appointed actuary 委任精算师 In[!g
appointed auditor 委任核数师;委任审计师
]Wc:9Zb
appointed trustee 委任的受托人 @X _<y
appointer 委任人 {8!\aYI
apportioned pro rata 按比例分摊 tWBfIHiha
apportionment 分配;分摊 B=4xZJPy
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 k&|#(1CFY
apportionment formula 分摊方程式 aP#nK
apportionment of estate duty 遗产税的分摊 AW;ncx;
appraisal 估价;评估 3Pj#k|(f[0
appreciable growth 可观增长 M_<? <>|
appreciable impact 显着影响 cip"9|"
appreciable increase 可观增长 'Y6x!i2
appreciation 增值;升值 ,YEwz3$5u
appreciation against other currencies 相对其他货币升值 NuL.l__W
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 G*oqhep
appreciation tax 增值税 f
WUFCbSU
appropriation 拨款;拨用;拨付 ;9WS#>o
appropriation account 拨款帐目 EAPLe{qw:q
Appropriation Bill 拨款法案 N ,8^AUJ3&
appropriation-in-aid system 补助拨款办法 #@quuiYq
approved assets 核准资产 B) 5QI
approved basket stock 认可一篮子证券 !>n^ ;u
approved budget 核准预算 Ng1{NI+S
approved charitable donation 认可慈善捐款 u$vA9g4
approved charitable institution 认可慈善机构 DdI
V~CxD
approved currency 核准货币;认可货币 DlD;rL=
approved estimates 核准预算 T-;|E^
approved estimates of expenditure 核准开支预算 O]|T !
approved overseas insurer 核准海外保险人 a9+l:c@
approved overseas trust company 核准海外信托公司 lk<}`#( g
approved pooled investment fund 核准汇集投资基金 G
_5uO58
approved provident fund scheme 认可公积金计划 |
Ns-l
(l
approved provision 核准拨款 /t4#-vz
approved redeemable share 核准可赎回股份 ZxDh94w/
approved regional stock 认可地区性证券 h(<2{%j
approved retirement scheme 认可退休金计划 lhp.zl
approved subordinated loan 核准附属贷款 V|vKYEFry
arbitrage 套戥;套汇;套利 +*'^T)sj/
arbitrageur 套戥者;套汇者 vVA)x~^
arbitrary amount 临时款项 qHU=X"rn
arrangement 措施;安排;协定 \$Jz26
-n
arrears 欠款 2^V/>|W>w
arrears of pay 欠付薪酬 EG7.FjnVu
arrears of revenue 逾期未收税款;逾期未收的帐项 ['`Vg=O.{
articles of association 组织章程;组织细则;组织章程细则 ,MmX(O0
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 SU8vz/\%y
ascertainment of profit 确定利润
i_[nW
"Asia Clear" “亚洲结算系统”