allotment 分配;配股 @|hn@!YK
allotment notice 股份配售通知;配股通知 .dvO Ut I[
allotment of shares 股份分配 [$bK%
W{f
allowable 可获宽免;免税的 |[lmW%
allowable business loss 可扣除的营业亏损 wm<`0}
allowable expenses 可扣税的支出 ztRe\(9bL
allowance 免税额;津贴;备抵;准备金 ]3/_?n-"`
allowance for debts 债项的免税额 i;GF/pi
allowance for depreciation by wear and tear 耗损折旧免税额 zZ11J0UI
allowance for funeral expenses 殡殓费的免税额 /eI]!a
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 [G=+f6 a
allowance for repairs and outgoings 修葺及支出方面的免税额 ;
wpX
allowance to debtor 给债务人的津贴 /`b(} m
alteration of capital 资本更改 R3`h$`G
alternate trustee 候补受托人 l)^sE)
amalgamation 合并 HLYTt)f}
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 OlwORtWzZ
ambit of charges 征税范围;收费范围 P
nxx W?
amended valuation 经修订的估值 QwaAGUA
American Commodities Exchange 美国商品交易所 4*vV9*'!
American Express Bank Limited 美国运通银行 *;noZ9{"+
American Stock Exchange 美国证券交易所 erW[q
amortization 摊销 GOII
B
amount due from banks 存放银行同业的款项 J_H=GHMp}
amount due from banks abroad 存放海外银行同业的款项 `BA,_N|6
amount due from holding companies 控股公司欠款 Q-qM"8I
amount due from local banks 存放本港银行同业的款项 BnL [C:|
amount due to banks 银行同业的存款 U fzA/
amount due to banks abroad 海外银行同业的存款 :qQpBr$
amount due to holding companies 控股公司存款 W_sAk~uK/
amount due to local banks 本港银行同业的存款 />EH]-|
amount due to outport banks 外埠银行同业的存款 PI5a'k0F
amount for note issue 发行纸币的款额 j18qY4Gw)
amount of bond 担保契据的款额 ,8vqzI
amount of consideration 代价款额 :{YOJDtR
amount of contribution 供款数额 a1 I"Sh
amount of indebtedness 负债款额 ~}g"Fe
amount of principal of the loan 贷款本金额 >>nt3q
amount of rates chargeable 应征差饷数额 sr*3uI-)L
amount of share capital 股本额 >kLUQ%zE@
amount of sums assured 承保款额 o_K.
+^$
amount of variation 变动幅度 0bt"U=x4
amount of vote 拨款数额 :*`5|'G}
amount payable 应付款额 4.^1D';(
amount receivable 应收款额 IQ`#M~:
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +$b_,s
analysis 分析 !RJuH;8
ancillary risk 附属风险 Gh:hfHiG
annual account 周年帐目;周年帐目报表;年度决算;年结 ?<l,a!V'6
annual accounting date 年结日期 )U~,q>H+
%
annual allowance 每年免税额;年积金;年度津贴;年津 YjT7_|`(]
annual balance 年度余额 Pl>S1
annual disposable income 每年可动用收入 x2KIGG^
annual estimates 周年预算
;ZSJ-r
annual fee 年费 (}|QSf:
annual general meeting 周年大会 EzXGb
annual growth rate 年增率;每年增长率 `h:$3a:5
annual long-term supplement 长期个案每年补助金 20O\@}2q2M
annual pensionable emolument 可供计算退休金的年薪 BM@:=>ypQ
annual report 年报 &f:"p*=a\
Annual Report on the Consumer Price Index 《消费物价指数年报》 +-VkRr#
annual return 周年报表;周年申报表;每年报税表格 **%/Ke[
Annual Return Rules 《周年报表规则》 6^Q Bol
annual review of consumer prices 每年消费物价回顾 <yxEGjm
annual roll-forward basis 逐年延展方式 *A>I)a<:
annual salary 年薪 "K7{y4
annual statement 年度报表;年度决算表 [KT'aGK$
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 ^x:%_yGY
annuitant 年金受益人 K)z!e;r
annuity 年金 RO]Vn]qb
annuity contract 年金合约 ?0{8fGM4
annuity on human life 人寿年金 cr&sI=i
antecedent debt 先前的债项 ex-0@
ante-dated cheque 倒填日期支票 [|XMR=\>
anticipated expenditure 预期开支 mX2(SFpJar
anticipated net profit 预期纯利 +~E;x1&'
anticipated revenue 预期收入 <Ag`pZ<s
anti-inflation measure 反通货膨胀措施 S:*.,zC
anti-inflationary stance 反通货膨胀立场 zJ*|tw4
apparent deficit 表面赤字 w
=UFj
apparent financial solvency 表面偿债能力 4FWb5b!A=
apparent partner 表面合伙人 )YB@6TiD
application for personal assessment 个人入息课税申请书 ?D6?W6@
application of fund 资金应用 '`/Qr~]
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 3kAhvL
appointed actuary 委任精算师 (4hCT*
appointed auditor 委任核数师;委任审计师 !c;Z<@
appointed trustee 委任的受托人 .5i\L OTd
appointer 委任人 e~NEyS~3
apportioned pro rata 按比例分摊 O,&nCxB]
apportionment 分配;分摊 x8#bd{
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 xXCSaBS~
apportionment formula 分摊方程式 l;N?*2zm[
apportionment of estate duty 遗产税的分摊 aCq ) hR
appraisal 估价;评估 wRa$b
appreciable growth 可观增长 HI`
q!LPv
appreciable impact 显着影响 :{(` ;fJ
appreciable increase 可观增长 ) r8yt}
appreciation 增值;升值 *gq~~(jH
appreciation against other currencies 相对其他货币升值 0 e}N{,&Y
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 x*Lm{c5+
appreciation tax 增值税 !`3q9RT3."
appropriation 拨款;拨用;拨付 G,VTFM6
appropriation account 拨款帐目 4\cJ}p}LZ{
Appropriation Bill 拨款法案 0Y%u[i/
appropriation-in-aid system 补助拨款办法 doIcO,Q
approved assets 核准资产 P6n9yJ$,cb
approved basket stock 认可一篮子证券 HF2w?:
approved budget 核准预算 Au-_6d
T
approved charitable donation 认可慈善捐款 #6'x-Z_
approved charitable institution 认可慈善机构 |;G9K`8
approved currency 核准货币;认可货币 M<4tjVQ6
approved estimates 核准预算 9`A}-YA!
approved estimates of expenditure 核准开支预算 W?`%it5
approved overseas insurer 核准海外保险人 Gu3# y"a>
approved overseas trust company 核准海外信托公司 )_m#|U?Rex
approved pooled investment fund 核准汇集投资基金 5uVSbo.
approved provident fund scheme 认可公积金计划 r )EuH.z
approved provision 核准拨款 _
'W en
approved redeemable share 核准可赎回股份 #J=@} S)
approved regional stock 认可地区性证券 F5hOKUjv
approved retirement scheme 认可退休金计划 -<Wv7FNpD
approved subordinated loan 核准附属贷款 0[f8Gb3
arbitrage 套戥;套汇;套利 3gUGfedi
arbitrageur 套戥者;套汇者 6X2~30pdE
arbitrary amount 临时款项 )A@i2I
arrangement 措施;安排;协定 U{8]TEv
arrears 欠款 aSN"MTw.
arrears of pay 欠付薪酬 Gkc.HFn(
arrears of revenue 逾期未收税款;逾期未收的帐项 }i)^?@
articles of association 组织章程;组织细则;组织章程细则 qu}&4_`%:V
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 i9QL}d
ascertainment of profit 确定利润 g RX`61
"Asia Clear" “亚洲结算系统”