allotment 分配;配股 tJ(xeb
allotment notice 股份配售通知;配股通知 R~g|w4a@sC
allotment of shares 股份分配 H{}&|;0
allowable 可获宽免;免税的 A?YYR%o%'
allowable business loss 可扣除的营业亏损 h#0n2o #
allowable expenses 可扣税的支出 SAm%$vz%M
allowance 免税额;津贴;备抵;准备金 MzvhE0ab
allowance for debts 债项的免税额 ?mH=3
:~
allowance for depreciation by wear and tear 耗损折旧免税额 JH?ohA
allowance for funeral expenses 殡殓费的免税额 4=,J@N-
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 :2/L1A)O
allowance for repairs and outgoings 修葺及支出方面的免税额 )LP'4*
allowance to debtor 给债务人的津贴 NpVL;6?7T
alteration of capital 资本更改 88?bUA3]
alternate trustee 候补受托人 4%0s p
amalgamation 合并 mE~WE+lw9
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !U`4
ambit of charges 征税范围;收费范围 U%vTmdOY
amended valuation 经修订的估值 S
m(*<H
American Commodities Exchange 美国商品交易所 f`qy~M&
American Express Bank Limited 美国运通银行 ?b_E\8'q]
American Stock Exchange 美国证券交易所 n.+*_c8 k
amortization 摊销 {K|?i9K
amount due from banks 存放银行同业的款项 e:G~P
u`
amount due from banks abroad 存放海外银行同业的款项 t'_EcYNS
amount due from holding companies 控股公司欠款 BK!Yl\I<
amount due from local banks 存放本港银行同业的款项 KM &P5}
amount due to banks 银行同业的存款 W?Z>g"
amount due to banks abroad 海外银行同业的存款
UBd+,]"f
amount due to holding companies 控股公司存款 Fyvo
;1a
amount due to local banks 本港银行同业的存款 e'mF1al
amount due to outport banks 外埠银行同业的存款 Xqf\}p n
amount for note issue 发行纸币的款额 S}C[
amount of bond 担保契据的款额 2IYzc3Z{9
amount of consideration 代价款额 H;`F}qQ3
amount of contribution 供款数额 c]pz
&
amount of indebtedness 负债款额 9B~
&d(Bm
amount of principal of the loan 贷款本金额 m=}h7&5 p
amount of rates chargeable 应征差饷数额 ,i_+Z
|Ls
amount of share capital 股本额 >nkVZ;tL
amount of sums assured 承保款额 8u*<G
bKGI
amount of variation 变动幅度 YdD; Qx#O
amount of vote 拨款数额 ?0~g1"Y-*K
amount payable 应付款额 5AT^puL]]
amount receivable 应收款额 +?\JQ|
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 aR2N,<Cp5
analysis 分析 }8#olZ/(q
ancillary risk 附属风险 RLf-Rdx/
annual account 周年帐目;周年帐目报表;年度决算;年结 {t;o^pUF
annual accounting date 年结日期 *<\`"C;
annual allowance 每年免税额;年积金;年度津贴;年津
c|<F8n
annual balance 年度余额 NVzo)C8kb
annual disposable income 每年可动用收入 2P:X_:`~[
annual estimates 周年预算 5 3pW:`
annual fee 年费 v7(7WfqP
annual general meeting 周年大会 Yo %U{/e
annual growth rate 年增率;每年增长率 QN8+Uj/zx
annual long-term supplement 长期个案每年补助金 ij]UAJ}t
annual pensionable emolument 可供计算退休金的年薪
#ed|0
annual report 年报 hP:>!KJ
Annual Report on the Consumer Price Index 《消费物价指数年报》 mc]+j,d
annual return 周年报表;周年申报表;每年报税表格 FH}?QebSR
Annual Return Rules 《周年报表规则》 fV+a0=Z
annual review of consumer prices 每年消费物价回顾 YI0l&'7
annual roll-forward basis 逐年延展方式 }h
y4EJ
annual salary 年薪 IYn`&jS{
annual statement 年度报表;年度决算表 "e-z2G@z
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 r 2:{r`ocM
annuitant 年金受益人 i?^
L"
,[
annuity 年金 o?ug`m"
annuity contract 年金合约 B2r[oT R
annuity on human life 人寿年金 L\mF[Kd#+T
antecedent debt 先前的债项 FKL4`GEm
ante-dated cheque 倒填日期支票 U_
VP\ 03
anticipated expenditure 预期开支 !WXV1S
anticipated net profit 预期纯利 7fqQ
anticipated revenue 预期收入 RrxbsG1HP
anti-inflation measure 反通货膨胀措施 J>R$K
anti-inflationary stance 反通货膨胀立场 NioqJG?p
apparent deficit 表面赤字 Kjbk
zc1
apparent financial solvency 表面偿债能力 /BgXY}JC.
apparent partner 表面合伙人 tHzgZoBz
application for personal assessment 个人入息课税申请书 ln_&Ux+l
application of fund 资金应用 W$]qo|
2P
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 7s^b@&Le
appointed actuary 委任精算师 38sLyo
G=i
appointed auditor 委任核数师;委任审计师 ;tQc{8O6L
appointed trustee 委任的受托人
&Sb)a
appointer 委任人 YXo?(T..
apportioned pro rata 按比例分摊 cQ1[x>OcU
apportionment 分配;分摊 QE/kR!r
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 gy?uk~p
apportionment formula 分摊方程式 =9TwBr.CJ
apportionment of estate duty 遗产税的分摊 >4@w|7lS
appraisal 估价;评估 &wDZ@{h
appreciable growth 可观增长 Uic
appreciable impact 显着影响 [!
U%''
appreciable increase 可观增长 :PV3J0pB~
appreciation 增值;升值 xjBY6Ylz
appreciation against other currencies 相对其他货币升值 h,y_^cf
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Gt{%O>P8t
appreciation tax 增值税 ,i6U*
appropriation 拨款;拨用;拨付 =m<b+@?T
appropriation account 拨款帐目 'g<"@SS+
Appropriation Bill 拨款法案 M2V`|19Q
appropriation-in-aid system 补助拨款办法 (J4( Ge
approved assets 核准资产 Lp%J:ogV`
approved basket stock 认可一篮子证券 8nZ_.
approved budget 核准预算 3` IR
^
approved charitable donation 认可慈善捐款 mfj%-)l9
approved charitable institution 认可慈善机构 0]f/5
jvLj
approved currency 核准货币;认可货币 AxEdQRGk
approved estimates 核准预算 K!AA4!eUzM
approved estimates of expenditure 核准开支预算 )
YB'W_
approved overseas insurer 核准海外保险人 h>>~B i
approved overseas trust company 核准海外信托公司 gb!0%*
approved pooled investment fund 核准汇集投资基金 5OPvy,e6
approved provident fund scheme 认可公积金计划 }#tbK 2[
approved provision 核准拨款 \DlMOG
approved redeemable share 核准可赎回股份 BNk >D|D;
approved regional stock 认可地区性证券 pzt<[;
approved retirement scheme 认可退休金计划 $$Tf1hIg
approved subordinated loan 核准附属贷款
cY+fZ=
arbitrage 套戥;套汇;套利 AaU!a
arbitrageur 套戥者;套汇者 J:)ml
arbitrary amount 临时款项 d_ :f-
arrangement 措施;安排;协定 W
$mw9
arrears 欠款 =,6X_m
arrears of pay 欠付薪酬 s/t,6-~EH
arrears of revenue 逾期未收税款;逾期未收的帐项
Hxy=J
articles of association 组织章程;组织细则;组织章程细则 'h;q
I&
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 +P+h$gQ
ascertainment of profit 确定利润 %<+Ku11
"Asia Clear" “亚洲结算系统”