allotment 分配;配股 5fp&!HnG
allotment notice 股份配售通知;配股通知 92*"3)
allotment of shares 股份分配 fCv.$5
allowable 可获宽免;免税的 !Pd
)
allowable business loss 可扣除的营业亏损 3Ea/)EB]
allowable expenses 可扣税的支出 .[6T7fdi
allowance 免税额;津贴;备抵;准备金 M=EV^Tw-=
allowance for debts 债项的免税额 )S@TYzdAN
allowance for depreciation by wear and tear 耗损折旧免税额 Dkg-y9
allowance for funeral expenses 殡殓费的免税额 RNcnE1=
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ),-MrL8c%
allowance for repairs and outgoings 修葺及支出方面的免税额 Bv6~!
p
allowance to debtor 给债务人的津贴 }\W^$e-
alteration of capital 资本更改 ^c){N-G
alternate trustee 候补受托人 Uo|T6N
amalgamation 合并 o4aFgal1
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 UGA``;f
ambit of charges 征税范围;收费范围 sHSg _/|
amended valuation 经修订的估值 I5rAL\ y-G
American Commodities Exchange 美国商品交易所 Y}r UVn
American Express Bank Limited 美国运通银行 irGgo-x
American Stock Exchange 美国证券交易所 0j' Xi_uM
amortization 摊销
'^,|8A2
amount due from banks 存放银行同业的款项 &Z7 NF|
amount due from banks abroad 存放海外银行同业的款项 >T^BD'z@'
amount due from holding companies 控股公司欠款 L@G~9{U>
amount due from local banks 存放本港银行同业的款项 A_5M\iN\
amount due to banks 银行同业的存款 9t&m\J
>8;
amount due to banks abroad 海外银行同业的存款 %
+M,FgW
amount due to holding companies 控股公司存款 TF@k{_f
amount due to local banks 本港银行同业的存款 w?R#ly
amount due to outport banks 外埠银行同业的存款 e:|Bn>*
amount for note issue 发行纸币的款额 >WY\P4)k
amount of bond 担保契据的款额 X@:@1+U
amount of consideration 代价款额 ^'hh?mL
amount of contribution 供款数额 4ZT0~37(
amount of indebtedness 负债款额 qu/b:P
amount of principal of the loan 贷款本金额 vUJQ<D
amount of rates chargeable 应征差饷数额 YH0utc
amount of share capital 股本额 R]TS5b-
amount of sums assured 承保款额 .:SY:
v r
amount of variation 变动幅度 )Tf,G[z&ge
amount of vote 拨款数额 '77
Gg
amount payable 应付款额 L#u!T)!zW
amount receivable 应收款额 @t3I}mc
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 hoZM;wC
analysis 分析 -1]8f
ancillary risk 附属风险 Q::_i"?c
annual account 周年帐目;周年帐目报表;年度决算;年结
TsI%M
annual accounting date 年结日期 ~J|B
annual allowance 每年免税额;年积金;年度津贴;年津 CVGQ<,KVW
annual balance 年度余额 wv&%09U
annual disposable income 每年可动用收入 "jP{m;p
annual estimates 周年预算 dpB\=
annual fee 年费 1&utf0TX6q
annual general meeting 周年大会
dm{/
annual growth rate 年增率;每年增长率 o/I`L
annual long-term supplement 长期个案每年补助金 $`|\aXd[C*
annual pensionable emolument 可供计算退休金的年薪 Z!oq2,ia
annual report 年报 [^\HP]*Q{
Annual Report on the Consumer Price Index 《消费物价指数年报》 sN@=Ri?\
annual return 周年报表;周年申报表;每年报税表格 - ]
U2G:
Annual Return Rules 《周年报表规则》 zd{\
XW
annual review of consumer prices 每年消费物价回顾 i0{sE
annual roll-forward basis 逐年延展方式 I?Q[ZH:M
annual salary 年薪 'a=QCO
0
annual statement 年度报表;年度决算表 Y86mg7[U/
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 &h;J_Ps
annuitant 年金受益人 4So
,m0v
annuity 年金 ifcC
[.im
annuity contract 年金合约 dC8,
annuity on human life 人寿年金 aQL$?,
antecedent debt 先前的债项 .=/TT|eMS
ante-dated cheque 倒填日期支票 ^ <+V[=X
anticipated expenditure 预期开支 O|Y~^:ny
anticipated net profit 预期纯利 7tU=5@M9D
anticipated revenue 预期收入 h0zv@,
u
anti-inflation measure 反通货膨胀措施 _{y4
N0
anti-inflationary stance 反通货膨胀立场 &K-0ld(;
apparent deficit 表面赤字 URDXyAt
apparent financial solvency 表面偿债能力 KDJ-IXoU
apparent partner 表面合伙人 V})b.\"F
application for personal assessment 个人入息课税申请书 qnTW?c9Z5
application of fund 资金应用 A%%Vyz
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 'zfj`aqc
appointed actuary 委任精算师 U$wD'v3pw
appointed auditor 委任核数师;委任审计师 5HW'nhE
appointed trustee 委任的受托人 }"6
PM)s
appointer 委任人 i'uSu8$'*
apportioned pro rata 按比例分摊 .%x%(olf
apportionment 分配;分摊 )|E
617g
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8\$u/(DX
apportionment formula 分摊方程式 9"b
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apportionment of estate duty 遗产税的分摊 `z?h=
&N
appraisal 估价;评估 'XW9+jj)/
appreciable growth 可观增长 O
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appreciable impact 显着影响 ngC^@*XAw9
appreciable increase 可观增长 L3'$"L.|u
appreciation 增值;升值 !9vq"J~hz"
appreciation against other currencies 相对其他货币升值 roHJ$~q?
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @ACq:+/Qc
appreciation tax 增值税 +VRM:&
appropriation 拨款;拨用;拨付 e&ci\x%
appropriation account 拨款帐目 tIL ]JB
Appropriation Bill 拨款法案 0{!+N6MiR
appropriation-in-aid system 补助拨款办法 >A ?,[p`<
approved assets 核准资产 &a
?k1R>
approved basket stock 认可一篮子证券 KU*XRZu)
approved budget 核准预算 )5/,B-+O"
approved charitable donation 认可慈善捐款 y.Y;<UGu
approved charitable institution 认可慈善机构 3D2i32Y@!
approved currency 核准货币;认可货币 W?R@ eq.9
approved estimates 核准预算 }^zsN`
approved estimates of expenditure 核准开支预算 /DoSU>%hK
approved overseas insurer 核准海外保险人 O7# 8g$ZIv
approved overseas trust company 核准海外信托公司
u E<1PgW
approved pooled investment fund 核准汇集投资基金 S$ Z?T
approved provident fund scheme 认可公积金计划 W|AK"vf
approved provision 核准拨款 *`~]XM@H
approved redeemable share 核准可赎回股份 QpiA~
4
approved regional stock 认可地区性证券 nIf~ds&TT
approved retirement scheme 认可退休金计划 ['Y"6[1
approved subordinated loan 核准附属贷款 Rh#QPYPq
arbitrage 套戥;套汇;套利 nr- 32u
arbitrageur 套戥者;套汇者 Fb\ E39
arbitrary amount 临时款项
o3(
:R0
arrangement 措施;安排;协定 ^~J
F7u
arrears 欠款 _Z_R\
arrears of pay 欠付薪酬 _DLELcH
Y
arrears of revenue 逾期未收税款;逾期未收的帐项 OZ6:u^OS]
articles of association 组织章程;组织细则;组织章程细则 ,U?^u%
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 F-%Hw
ascertainment of profit 确定利润 |}isSCt
"Asia Clear" “亚洲结算系统”