allotment 分配;配股 O:I"<w 9_1
allotment notice 股份配售通知;配股通知 (v@)nv]U
allotment of shares 股份分配 b@>MA
allowable 可获宽免;免税的
`w;8xD(
allowable business loss 可扣除的营业亏损 v90)G8|q
allowable expenses 可扣税的支出 h(>eHP
allowance 免税额;津贴;备抵;准备金 [bK5q;#U4
allowance for debts 债项的免税额 -".q=$f
allowance for depreciation by wear and tear 耗损折旧免税额 r](%9Y
allowance for funeral expenses 殡殓费的免税额 P@xb
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 } vzNh_
allowance for repairs and outgoings 修葺及支出方面的免税额 K8R}2K-Y
allowance to debtor 给债务人的津贴 l_MF9.z&
alteration of capital 资本更改 4H]
~ ]?F&
alternate trustee 候补受托人 O'i!}$=g
amalgamation 合并 oRALhaI
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
sx]kH$
ambit of charges 征税范围;收费范围 KT9!R
amended valuation 经修订的估值 [2l2w[7Rid
American Commodities Exchange 美国商品交易所 6!;eJYj,
American Express Bank Limited 美国运通银行 P\nz;}nv
American Stock Exchange 美国证券交易所 CC~:z/4,N
amortization 摊销 gR]NH
amount due from banks 存放银行同业的款项 &|
guPZ
amount due from banks abroad 存放海外银行同业的款项 Z+%w|Sx
amount due from holding companies 控股公司欠款 !4 =]@eFk
amount due from local banks 存放本港银行同业的款项 ;WqWD-C
amount due to banks 银行同业的存款 z5_#]:o&
amount due to banks abroad 海外银行同业的存款 zQ=c6xvm8
amount due to holding companies 控股公司存款 *%#Sa~
iPo
amount due to local banks 本港银行同业的存款 fp)%Cr
amount due to outport banks 外埠银行同业的存款 937 z*mh
amount for note issue 发行纸币的款额 2|re4
amount of bond 担保契据的款额 V:Lq>rs#
amount of consideration 代价款额 h't!
1u
amount of contribution 供款数额 Y;uQq-C P
amount of indebtedness 负债款额 <=g{E-
amount of principal of the loan 贷款本金额 v"I#.{LiH=
amount of rates chargeable 应征差饷数额 {p
R4+g
amount of share capital 股本额 !VoAN5#;
amount of sums assured 承保款额 Pf/_lBtL
amount of variation 变动幅度 u &qFE=5:
amount of vote 拨款数额 ~0T;T
amount payable 应付款额 S5(VdMd"^
amount receivable 应收款额 _s%;GWj
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 v*[oe
analysis 分析 )%6h9xyXt
ancillary risk 附属风险 (=eJceE!
annual account 周年帐目;周年帐目报表;年度决算;年结 Gp.XTz#=
annual accounting date 年结日期 AW')*{/(Ii
annual allowance 每年免税额;年积金;年度津贴;年津 m5'nqy F
annual balance 年度余额 \kS:u}Ip!
annual disposable income 每年可动用收入 D_D76
annual estimates 周年预算 m.g2>r`NU
annual fee 年费 u6lcl}'
annual general meeting 周年大会 )a=58r07
annual growth rate 年增率;每年增长率 6dlV:f_\y
annual long-term supplement 长期个案每年补助金 xRp;y*
annual pensionable emolument 可供计算退休金的年薪 /T\'&s3D+
annual report 年报 '&+5L.
Annual Report on the Consumer Price Index 《消费物价指数年报》 M}Obvl
annual return 周年报表;周年申报表;每年报税表格 7+2DsZ^6MW
Annual Return Rules 《周年报表规则》 M!D&a)\
annual review of consumer prices 每年消费物价回顾 50='>|b
annual roll-forward basis 逐年延展方式 a@v}j&
annual salary 年薪
z^z,_?q;
annual statement 年度报表;年度决算表 S@^o=B]]
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 cqSo%a2
annuitant 年金受益人 OC5\3H
annuity 年金 \&jmSa=]l
annuity contract 年金合约 `ttqgv\
annuity on human life 人寿年金 VsjE*AJpe
antecedent debt 先前的债项 QMQ\y8E
ante-dated cheque 倒填日期支票 aJ3.D
anticipated expenditure 预期开支 :oeDksld
anticipated net profit 预期纯利 /y-eVu6
anticipated revenue 预期收入 7mBH#Q)
anti-inflation measure 反通货膨胀措施 A1p87o>
anti-inflationary stance 反通货膨胀立场 TO5#iiM)
apparent deficit 表面赤字 ?igA+(.
apparent financial solvency 表面偿债能力 HD~o]l=H
apparent partner 表面合伙人 dVKctt'C
application for personal assessment 个人入息课税申请书 s.IYPH|pn
application of fund 资金应用 NfsF'v
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 {?YBJnG}x
appointed actuary 委任精算师 6cVJu%<V
appointed auditor 委任核数师;委任审计师 k,h
/B
appointed trustee 委任的受托人 ~zO>Q4-k
appointer 委任人 b
sM]5^
apportioned pro rata 按比例分摊 |?\J,h
apportionment 分配;分摊 w'Vm'zo
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]*v[6 +
apportionment formula 分摊方程式 uWjSqyb:
apportionment of estate duty 遗产税的分摊 duq(K9S
appraisal 估价;评估 uN*Ynf(:-
appreciable growth 可观增长 {^*K@c
appreciable impact 显着影响 ;%a
appreciable increase 可观增长 (CR]9
6n
appreciation 增值;升值 HS@ EV iht
appreciation against other currencies 相对其他货币升值 rInZd`\
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 yR$ld.[uf
appreciation tax 增值税 nmWo:ox4;(
appropriation 拨款;拨用;拨付 N_liKhq
appropriation account 拨款帐目 ESyb34T`
Appropriation Bill 拨款法案 #gc v])to
appropriation-in-aid system 补助拨款办法 ojG;[@V
approved assets 核准资产 M;j)F
approved basket stock 认可一篮子证券 |E?,hTRe5
approved budget 核准预算 ]y\Wc0q
approved charitable donation 认可慈善捐款 A81'ca/
approved charitable institution 认可慈善机构 Rc2JgV
approved currency 核准货币;认可货币 +aZcA#%
approved estimates 核准预算 c1sVdM}|
approved estimates of expenditure 核准开支预算 Msst:}QY
approved overseas insurer 核准海外保险人 ! z6T_;s
approved overseas trust company 核准海外信托公司 F&u)wI'
approved pooled investment fund 核准汇集投资基金 P<C=9@
`!
approved provident fund scheme 认可公积金计划 xRbtiFk9H
approved provision 核准拨款 .X\9vVJ
approved redeemable share 核准可赎回股份 wz
f
approved regional stock 认可地区性证券 C0gO^A.d
approved retirement scheme 认可退休金计划 3XSfXS{lwP
approved subordinated loan 核准附属贷款 3,y zRb
arbitrage 套戥;套汇;套利 ddzMwu
cjp
arbitrageur 套戥者;套汇者 xU;/LJ6
arbitrary amount 临时款项 ngOGo =
arrangement 措施;安排;协定 P^^WViVX
arrears 欠款 bc]SY =
arrears of pay 欠付薪酬 Ny5$IIFe
arrears of revenue 逾期未收税款;逾期未收的帐项 /2>.*H_2
articles of association 组织章程;组织细则;组织章程细则 ksy]t|
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 /N7.|XI.
ascertainment of profit 确定利润 a)QSq<2*
"Asia Clear" “亚洲结算系统”