allotment 分配;配股 >Sh0dFqeT
allotment notice 股份配售通知;配股通知 x
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allotment of shares 股份分配 l<s :%%CX
allowable 可获宽免;免税的 c
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allowable business loss 可扣除的营业亏损 +BU0 6lLD
allowable expenses 可扣税的支出 gZ1N&/9;
allowance 免税额;津贴;备抵;准备金 #&}%70R)
allowance for debts 债项的免税额 <` #,AVH
allowance for depreciation by wear and tear 耗损折旧免税额 !B0v<+;P8
allowance for funeral expenses 殡殓费的免税额 ,zc"udpKF
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 4(m/D>6:
allowance for repairs and outgoings 修葺及支出方面的免税额 w4NZt|>5j;
allowance to debtor 给债务人的津贴 $#F;
xys
alteration of capital 资本更改 N'I?fWN!;R
alternate trustee 候补受托人 b8eDD+ul k
amalgamation 合并 PpW
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f\
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 P>.Y)$`r
ambit of charges 征税范围;收费范围 "$# $f
amended valuation 经修订的估值 SnH:(tO[X
American Commodities Exchange 美国商品交易所 FpwlV}:
American Express Bank Limited 美国运通银行 Tw?Pp8'
American Stock Exchange 美国证券交易所 o]dK^[/*
amortization 摊销 [^h/(a`
amount due from banks 存放银行同业的款项
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amount due from banks abroad 存放海外银行同业的款项 ;|Y2r^c
amount due from holding companies 控股公司欠款 6'S5sR
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amount due from local banks 存放本港银行同业的款项 E=$7ieW
amount due to banks 银行同业的存款 J11dqj
amount due to banks abroad 海外银行同业的存款 pZyb
amount due to holding companies 控股公司存款 7Ntjx(b$"h
amount due to local banks 本港银行同业的存款 Rc$=+K#
amount due to outport banks 外埠银行同业的存款 Uyz;U34 oI
amount for note issue 发行纸币的款额 u?F7L8q]
amount of bond 担保契据的款额 S~]
8K8"sT
amount of consideration 代价款额 n%7A;l!{
amount of contribution 供款数额 ,| $|kO/
amount of indebtedness 负债款额 ]H@v
amount of principal of the loan 贷款本金额 #-l!`\@
amount of rates chargeable 应征差饷数额 mABwM$_
amount of share capital 股本额 B7NmET4
amount of sums assured 承保款额 [GcA.ABz
amount of variation 变动幅度 %:yHMEG]'
amount of vote 拨款数额 R^n*
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amount payable 应付款额 v'mJ~tz
amount receivable 应收款额 X; e`
y:9
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 B^E2UNRA
analysis 分析 K8e4ax
ancillary risk 附属风险 @h ,h=X
annual account 周年帐目;周年帐目报表;年度决算;年结 }Bv30V2-(
annual accounting date 年结日期 :< KSf#O
annual allowance 每年免税额;年积金;年度津贴;年津 Fm-q=3
annual balance 年度余额 Enq6K1@%G
annual disposable income 每年可动用收入 l4R<`b\Jt
annual estimates 周年预算 `?Y_0Nh>
annual fee 年费 o3kt0NuF,
annual general meeting 周年大会
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annual growth rate 年增率;每年增长率 Z&?+&q
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annual long-term supplement 长期个案每年补助金 F[Guy7?O
annual pensionable emolument 可供计算退休金的年薪 -oaG|
annual report 年报 vV$hGS(f~
Annual Report on the Consumer Price Index 《消费物价指数年报》 j\
jL[hG_
annual return 周年报表;周年申报表;每年报税表格 mjkw&2
Annual Return Rules 《周年报表规则》 //`cwnjp
annual review of consumer prices 每年消费物价回顾 +=,4@I%
annual roll-forward basis 逐年延展方式 =:ya;k&
annual salary 年薪 LZZ:P
annual statement 年度报表;年度决算表 hi4h0\L!}
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 dA_V:HP
annuitant 年金受益人 P!>{>r4
annuity 年金 O>tC]sm%
annuity contract 年金合约 [~Z'xY
y
annuity on human life 人寿年金 aHVdClD2o
antecedent debt 先前的债项 mTI\,x%<OC
ante-dated cheque 倒填日期支票 YokZar2a0
anticipated expenditure 预期开支 }]Gi@Nh|o
anticipated net profit 预期纯利 ?-RoqF
anticipated revenue 预期收入 ~|0F?~eR7
anti-inflation measure 反通货膨胀措施 #buV;!_!E?
anti-inflationary stance 反通货膨胀立场 h1G*y
apparent deficit 表面赤字 TCEXa?,L
apparent financial solvency 表面偿债能力 /I`bh
apparent partner 表面合伙人 D=q;+,Pc
application for personal assessment 个人入息课税申请书 oZ\qT0*eb
application of fund 资金应用 1b
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application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 e!2%k u
appointed actuary 委任精算师 6S&=OK^
appointed auditor 委任核数师;委任审计师 \h'E5LO
appointed trustee 委任的受托人 GWA!Ab'<U
appointer 委任人 6|"!sW`%N
apportioned pro rata 按比例分摊 :+?W
apportionment 分配;分摊 avbr7
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Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 I[cV"BDa
apportionment formula 分摊方程式 +|}K5q \
apportionment of estate duty 遗产税的分摊 #$vhC u<I
appraisal 估价;评估 &[2Ej|o
appreciable growth 可观增长 4,
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appreciable impact 显着影响 7S~9E2N
appreciable increase 可观增长 EZwdx
appreciation 增值;升值 5E oWyy
appreciation against other currencies 相对其他货币升值 _ \y0 mc4
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 yV+ E;
appreciation tax 增值税 @7[.>I(
appropriation 拨款;拨用;拨付 ek;&<Z_ ]
appropriation account 拨款帐目 ah!O&ECh
Appropriation Bill 拨款法案 4W//Oc@e
appropriation-in-aid system 补助拨款办法 5?~[|iPv
approved assets 核准资产 tMPXvE
approved basket stock 认可一篮子证券 r~D~7MNl
approved budget 核准预算 ,p/b$d1p
approved charitable donation 认可慈善捐款 l
SVW}t
approved charitable institution 认可慈善机构 S'-`\%@7
approved currency 核准货币;认可货币 ,b.4uJg'
approved estimates 核准预算 ^Mvsq)
approved estimates of expenditure 核准开支预算 =Z>V}`n
approved overseas insurer 核准海外保险人 hpz*jyh8
approved overseas trust company 核准海外信托公司 0-~6}
r$
approved pooled investment fund 核准汇集投资基金 %`\_l
approved provident fund scheme 认可公积金计划 n40MP5RxY
approved provision 核准拨款 ~j&:)a'^
approved redeemable share 核准可赎回股份 \Af|$9boHz
approved regional stock 认可地区性证券 %Rsf6rJ
approved retirement scheme 认可退休金计划 S.F=$z.%
approved subordinated loan 核准附属贷款 .kKwdqO+zB
arbitrage 套戥;套汇;套利 Nj-rZ%&
arbitrageur 套戥者;套汇者 lQ<n
dt~
arbitrary amount 临时款项 hHl-;%#
arrangement 措施;安排;协定 o
cuVDC
arrears 欠款 B{o\RNU
arrears of pay 欠付薪酬 n
k
3<]u
arrears of revenue 逾期未收税款;逾期未收的帐项 Is6']bYh
articles of association 组织章程;组织细则;组织章程细则 aq,)6P`
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 u r.T YKF
ascertainment of profit 确定利润 b}L,kT
"Asia Clear" “亚洲结算系统”