allotment 分配;配股 QjbPBk Q
allotment notice 股份配售通知;配股通知 #/=yz<B
allotment of shares 股份分配 #IA(*oM
allowable 可获宽免;免税的 !0+Ex
F
allowable business loss 可扣除的营业亏损 d"a7{~l
allowable expenses 可扣税的支出 PY<V
allowance 免税额;津贴;备抵;准备金 717m.t,x
allowance for debts 债项的免税额 )cBV
;
E<
allowance for depreciation by wear and tear 耗损折旧免税额 !h(0b*FUJ
allowance for funeral expenses 殡殓费的免税额 Ybg`Z
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 +-137!x\q
allowance for repairs and outgoings 修葺及支出方面的免税额 o*BI^4
allowance to debtor 给债务人的津贴 I<-"J^2
alteration of capital 资本更改 u<2sb;a
alternate trustee 候补受托人 +34jot.!
amalgamation 合并 WX"M_=lc-@
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <xNM@!'\h
ambit of charges 征税范围;收费范围
H;L&G|[
amended valuation 经修订的估值 z:7F5!Z
American Commodities Exchange 美国商品交易所 }#^F'%zf
American Express Bank Limited 美国运通银行 55KL^+-~
American Stock Exchange 美国证券交易所 /T'nY{
amortization 摊销 `Pbn
amount due from banks 存放银行同业的款项 ,gD i)]
amount due from banks abroad 存放海外银行同业的款项 O:R{4Q*5
amount due from holding companies 控股公司欠款 X;RI7{fW%X
amount due from local banks 存放本港银行同业的款项 =
F<`
-6
amount due to banks 银行同业的存款 7
[ji,.7
amount due to banks abroad 海外银行同业的存款 hY9u
#3
amount due to holding companies 控股公司存款 Tr!X2#)A!
amount due to local banks 本港银行同业的存款 9?6$ 2I
amount due to outport banks 外埠银行同业的存款 #<3\}*/
amount for note issue 发行纸币的款额 E/ )+hK&
amount of bond 担保契据的款额 oI/ThM`=q
amount of consideration 代价款额 y~ LVK8
amount of contribution 供款数额 ((q(Q9(F
amount of indebtedness 负债款额 [D\AVx&
amount of principal of the loan 贷款本金额 1nmWL0
amount of rates chargeable 应征差饷数额 Inoou'jX
amount of share capital 股本额 C[,-1e?
amount of sums assured 承保款额 -6>rR{z
amount of variation 变动幅度 \Y p
oJ!-
amount of vote 拨款数额 yp/*@8%_E
amount payable 应付款额 zb$U'D_-f
amount receivable 应收款额 n\Nl2u& m
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;hDr+&J|
analysis 分析 WRM}gWv*
ancillary risk 附属风险 {}e IpK,+
annual account 周年帐目;周年帐目报表;年度决算;年结 X9wi:
annual accounting date 年结日期 SO"P3X
annual allowance 每年免税额;年积金;年度津贴;年津 j=4>In?x
annual balance 年度余额 ;zODp+4@Q
annual disposable income 每年可动用收入 u>Hx#R<*%
annual estimates 周年预算 fOAb?:D
annual fee 年费 nX'.'3
annual general meeting 周年大会 y0]O 6.{
annual growth rate 年增率;每年增长率 PN=yf@<V3F
annual long-term supplement 长期个案每年补助金 2T5ZbXc+x
annual pensionable emolument 可供计算退休金的年薪 Nx'j+>bz>y
annual report 年报 {lJpcS
Annual Report on the Consumer Price Index 《消费物价指数年报》 J$[Vm%56
annual return 周年报表;周年申报表;每年报税表格 n9 DFa3
Annual Return Rules 《周年报表规则》 |n8^Xsx4w
annual review of consumer prices 每年消费物价回顾 0jH2.d=
annual roll-forward basis 逐年延展方式 l:HuG!
annual salary 年薪
f0+
annual statement 年度报表;年度决算表 s]UeDZ<a
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 ipG+qj/=
annuitant 年金受益人 >{Q2S
annuity 年金 |Sm/Uq(c
annuity contract 年金合约 r9[J3t*({~
annuity on human life 人寿年金 Jjv&@a}
antecedent debt 先前的债项 9"TPDU7"
ante-dated cheque 倒填日期支票 >E3OYa?G
anticipated expenditure 预期开支 C.O-iBVe#
anticipated net profit 预期纯利 *d 4D9(
anticipated revenue 预期收入 AsOI`@FV
anti-inflation measure 反通货膨胀措施 4<|
]k?@
anti-inflationary stance 反通货膨胀立场 Y!zlte|P
apparent deficit 表面赤字 PH.v3
3K
apparent financial solvency 表面偿债能力 cxV3Vrx@A
apparent partner 表面合伙人 b._pG(o1
application for personal assessment 个人入息课税申请书 t)h3G M
application of fund 资金应用 }<p
%PyM
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 XT)@)c7j
appointed actuary 委任精算师 cqDnZ`|6
appointed auditor 委任核数师;委任审计师 "PPwJ/L(
appointed trustee 委任的受托人 =zdRoXBY[b
appointer 委任人 '4EJ_Vhztc
apportioned pro rata 按比例分摊 KV
Bz=
apportionment 分配;分摊 $l=m?r=
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %-D2I
apportionment formula 分摊方程式 p6p_B
apportionment of estate duty 遗产税的分摊 r.[k D"l
appraisal 估价;评估 ~<-i7uM
appreciable growth 可观增长 oID,PB*9
appreciable impact 显着影响 c{[WOrA~#
appreciable increase 可观增长 uP.3(n[&
appreciation 增值;升值 qmhHHFjQ
appreciation against other currencies 相对其他货币升值 ?]S*=6
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ET4YoH>
appreciation tax 增值税 /OEj]DNY
appropriation 拨款;拨用;拨付 ;IyQqP#,<
appropriation account 拨款帐目 Yyf8B
Appropriation Bill 拨款法案 @xo9'M<l
appropriation-in-aid system 补助拨款办法 kN)P-![
approved assets 核准资产 @L0.Z1 ).
approved basket stock 认可一篮子证券 -4.+&'
approved budget 核准预算 \O5
6!,k
approved charitable donation 认可慈善捐款 B4%W,F:@
approved charitable institution 认可慈善机构 h1xYQF_`Z
approved currency 核准货币;认可货币 hq|/XBd||
approved estimates 核准预算 YC{od5a
approved estimates of expenditure 核准开支预算 ;TYkJH"
approved overseas insurer 核准海外保险人 o&zeOJW
approved overseas trust company 核准海外信托公司 x(A.^Yz
approved pooled investment fund 核准汇集投资基金 &}<IR\ci
approved provident fund scheme 认可公积金计划 u7K0m!
jW
approved provision 核准拨款 ,xGkE7=5
approved redeemable share 核准可赎回股份 i -+B{H
approved regional stock 认可地区性证券 xGjEEBL
approved retirement scheme 认可退休金计划 w;XX jT
approved subordinated loan 核准附属贷款 MOXDR
arbitrage 套戥;套汇;套利 x@yF|8
arbitrageur 套戥者;套汇者 E8/P D
arbitrary amount 临时款项 8d-_'MXk3
arrangement 措施;安排;协定 Tw$la kw
arrears 欠款 Hc71 .rqS
arrears of pay 欠付薪酬 _15r!RZ:1
arrears of revenue 逾期未收税款;逾期未收的帐项 o`G@Je_}x
articles of association 组织章程;组织细则;组织章程细则 I<DS07K
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 6 LC*X
ascertainment of profit 确定利润 mAz':R[
"Asia Clear" “亚洲结算系统”