allotment 分配;配股 YD@Z}NE
v"
allotment notice 股份配售通知;配股通知 =L@CZ
"
allotment of shares 股份分配 Yyar{$he
allowable 可获宽免;免税的 pouXt-%2X
allowable business loss 可扣除的营业亏损 T`pDjT
allowable expenses 可扣税的支出 2@?X>,
allowance 免税额;津贴;备抵;准备金
qou\4YZ
allowance for debts 债项的免税额 r73W.&
allowance for depreciation by wear and tear 耗损折旧免税额 ji>LBbnHdE
allowance for funeral expenses 殡殓费的免税额 !Yr
9N4
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 vE8BB$D
allowance for repairs and outgoings 修葺及支出方面的免税额 Cg?Mk6 i
allowance to debtor 给债务人的津贴 2z"<m2a
alteration of capital 资本更改 @;KYvDY
alternate trustee 候补受托人 s
i)>:
e
amalgamation 合并 6$:Q]zR#'H
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %WKBd\O
ambit of charges 征税范围;收费范围 TQKcPVlE
amended valuation 经修订的估值 ? %8%1d
American Commodities Exchange 美国商品交易所 M9o/
6
American Express Bank Limited 美国运通银行 YlUh|sK7m
American Stock Exchange 美国证券交易所 ?<BI)[B
amortization 摊销 bcvm]aPu
amount due from banks 存放银行同业的款项 J_7@d]0R
amount due from banks abroad 存放海外银行同业的款项 1<Mb@t
amount due from holding companies 控股公司欠款 |c8\alw
amount due from local banks 存放本港银行同业的款项 cr<j<#(Z}
amount due to banks 银行同业的存款 Y>/_A%vQU
amount due to banks abroad 海外银行同业的存款 v0!|TI3s
amount due to holding companies 控股公司存款 %FM26^
amount due to local banks 本港银行同业的存款
ja~Dp5
amount due to outport banks 外埠银行同业的存款 gE
$Uv*Gj
amount for note issue 发行纸币的款额 4eB oR%2o
amount of bond 担保契据的款额 Fbu4GRgJ3
amount of consideration 代价款额 [<{r~YFjWW
amount of contribution 供款数额 ,u
^{zYoW
amount of indebtedness 负债款额 9B;WjXSe
amount of principal of the loan 贷款本金额 [zm@hxym
amount of rates chargeable 应征差饷数额 &4 KUXn[F
amount of share capital 股本额 J5F@<vi
amount of sums assured 承保款额 n{<}<SVY
amount of variation 变动幅度 ZO/Jf Jn~
amount of vote 拨款数额 ~E((n
amount payable 应付款额 G1w$lc
amount receivable 应收款额 *P9" 1K+
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0,)2\`99#k
analysis 分析 _b/zBFa%
ancillary risk 附属风险 ]|PTZ1?j
annual account 周年帐目;周年帐目报表;年度决算;年结 (y6q}#<
annual accounting date 年结日期 W|Sab$h
annual allowance 每年免税额;年积金;年度津贴;年津 ilVi
annual balance 年度余额 MZX)znO
annual disposable income 每年可动用收入 spm)X-[1
annual estimates 周年预算 %Vltc4QU
annual fee 年费 {DKZ~
annual general meeting 周年大会 +D4m@O
annual growth rate 年增率;每年增长率 c1i:m'b_5
annual long-term supplement 长期个案每年补助金 1goRO
annual pensionable emolument 可供计算退休金的年薪 6
,jCO@!
annual report 年报 sRZ<c
Annual Report on the Consumer Price Index 《消费物价指数年报》 U^GVz%\
annual return 周年报表;周年申报表;每年报税表格 T30fp
Annual Return Rules 《周年报表规则》 ;92xSe"Ww
annual review of consumer prices 每年消费物价回顾 =H23eOS_#
annual roll-forward basis 逐年延展方式 _eq$C=3Ta
annual salary 年薪 YaSBIq{z
annual statement 年度报表;年度决算表 g.di3GGi
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 @iV-pJ-
annuitant 年金受益人 $\vNS
TE
annuity 年金 9O-~Ws ;
annuity contract 年金合约 C7vBa<a
annuity on human life 人寿年金 K-\wx5#l/
antecedent debt 先前的债项 cf$
hIB)Oi
ante-dated cheque 倒填日期支票 P2f^]z
anticipated expenditure 预期开支 wG7>2*(
anticipated net profit 预期纯利 w.aEc}@(^
anticipated revenue 预期收入 k ZF<~U
anti-inflation measure 反通货膨胀措施 LFxk.-{=
anti-inflationary stance 反通货膨胀立场 t
tJ'6lGXh
apparent deficit 表面赤字 ^78N25RU(
apparent financial solvency 表面偿债能力 {V(~
apparent partner 表面合伙人 jlF3LK)9q
application for personal assessment 个人入息课税申请书 3{~(_
application of fund 资金应用 7?uDh'utt
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 (!5Pl`:j"
appointed actuary 委任精算师 0\Jeyb2dl
appointed auditor 委任核数师;委任审计师 c CDT27@
appointed trustee 委任的受托人 !',%kvJI
appointer 委任人 p&Q
m[!
apportioned pro rata 按比例分摊 xrBM`Bj0@
apportionment 分配;分摊 0{B<A^Bf
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :vEfJSA
1<
apportionment formula 分摊方程式 M[z1B!rT
apportionment of estate duty 遗产税的分摊 -hm/lxyU
appraisal 估价;评估 -(WRhBpw
appreciable growth 可观增长 Kn1;=k
appreciable impact 显着影响 `W@jo~y<
appreciable increase 可观增长 A'~mJO/
appreciation 增值;升值 p.8
appreciation against other currencies 相对其他货币升值 fgj$
u
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 65O 8?I
appreciation tax 增值税 z\UXnRL
appropriation 拨款;拨用;拨付 Pf%I6bVN9
appropriation account 拨款帐目 z a_0-G%C2
Appropriation Bill 拨款法案 \MmOI<Hd-
appropriation-in-aid system 补助拨款办法 286reeN/e
approved assets 核准资产 V[*>}XQER
approved basket stock 认可一篮子证券 NrXIaN
approved budget 核准预算 Wp:vz']V
approved charitable donation 认可慈善捐款 d`flYNg4
approved charitable institution 认可慈善机构
<a=O
iY
approved currency 核准货币;认可货币 ic!% } S?
approved estimates 核准预算 XgnNYy6W
approved estimates of expenditure 核准开支预算 MbInXv$q2/
approved overseas insurer 核准海外保险人 n CX{tqy
approved overseas trust company 核准海外信托公司 `p* 43nV
approved pooled investment fund 核准汇集投资基金 LVdR,'lS
approved provident fund scheme 认可公积金计划 2p;I<C:Eo
approved provision 核准拨款 A_E2v{*n
approved redeemable share 核准可赎回股份 u tkdL4G}'
approved regional stock 认可地区性证券 -eh .Tk
approved retirement scheme 认可退休金计划 ackeq#
approved subordinated loan 核准附属贷款 hG#2}K_
arbitrage 套戥;套汇;套利 -?1R l:rM
arbitrageur 套戥者;套汇者 Bnk<e
arbitrary amount 临时款项 T_UJ?W
arrangement 措施;安排;协定 <+
[N*
arrears 欠款 )nj fqg
arrears of pay 欠付薪酬 }vY^eOK.
arrears of revenue 逾期未收税款;逾期未收的帐项 Z]DZ:dF
articles of association 组织章程;组织细则;组织章程细则 McS]aJfrk
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 4<PupJ
ascertainment of profit 确定利润 z>,tP
"Asia Clear" “亚洲结算系统”