allotment 分配;配股 ,(zcl$A[
allotment notice 股份配售通知;配股通知 WIhIEU7 /
allotment of shares 股份分配 B/[hi%~
allowable 可获宽免;免税的 NO%|c|B|
allowable business loss 可扣除的营业亏损 ;g!xQvcR
allowable expenses 可扣税的支出 ||bA
allowance 免税额;津贴;备抵;准备金 IhtmD@H}
allowance for debts 债项的免税额 %!1@aL]pQ
allowance for depreciation by wear and tear 耗损折旧免税额 1KNkl,E
allowance for funeral expenses 殡殓费的免税额 aA!@;rR<yU
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 eU<]h>2
allowance for repairs and outgoings 修葺及支出方面的免税额 Z%(Df3~gmm
allowance to debtor 给债务人的津贴 U!3uaz'
alteration of capital 资本更改 n/,rn>k7:
alternate trustee 候补受托人 :"h
Pg]'
amalgamation 合并 0EF,uRb
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :C}KI)
ambit of charges 征税范围;收费范围
~
`a#h#
amended valuation 经修订的估值 hA$c.jJr.Z
American Commodities Exchange 美国商品交易所 ^*j[&:d
American Express Bank Limited 美国运通银行 F=P+;%.
American Stock Exchange 美国证券交易所 0YgFjd
5
amortization 摊销 `"-`D!U?$
amount due from banks 存放银行同业的款项 Wl@0TUK
amount due from banks abroad 存放海外银行同业的款项 c=uBT K
*
amount due from holding companies 控股公司欠款 7cJO)cm0'
amount due from local banks 存放本港银行同业的款项 bUEt0wRR
amount due to banks 银行同业的存款 |^>L`6uo
amount due to banks abroad 海外银行同业的存款 6Vu}kK)
amount due to holding companies 控股公司存款 10
a=YG
amount due to local banks 本港银行同业的存款 e
\+~
amount due to outport banks 外埠银行同业的存款 l#<}|b
amount for note issue 发行纸币的款额 rVc
zO+E
amount of bond 担保契据的款额 ;+#za?w
amount of consideration 代价款额 ~`W6O>
amount of contribution 供款数额 U[H+87zg
amount of indebtedness 负债款额 3tx0y
amount of principal of the loan 贷款本金额 c+YYM
:S
amount of rates chargeable 应征差饷数额 TWD|1
di0
amount of share capital 股本额 PAO[Og,-
amount of sums assured 承保款额 >8.v.;`
amount of variation 变动幅度 I=3B
5u
amount of vote 拨款数额 bHlD m~5
amount payable 应付款额 +A.a~Stt
amount receivable 应收款额 E:LQ!
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %
$!R] B)
analysis 分析 vi()1LS/!
ancillary risk 附属风险 2!"\;/
annual account 周年帐目;周年帐目报表;年度决算;年结 519:yt
annual accounting date 年结日期 xhp-4
annual allowance 每年免税额;年积金;年度津贴;年津 u:qD*zO
q
annual balance 年度余额 Oujlm|
annual disposable income 每年可动用收入 o 0cc+
annual estimates 周年预算 #E~WVTOw
annual fee 年费 C$Hl`>?$
annual general meeting 周年大会 is_dPc
annual growth rate 年增率;每年增长率 Xk$l-Zfse
annual long-term supplement 长期个案每年补助金 (tz_D7c$F
annual pensionable emolument 可供计算退休金的年薪 WP#_qqO
annual report 年报 bl!f5RO S(
Annual Report on the Consumer Price Index 《消费物价指数年报》 :w&)XI34
annual return 周年报表;周年申报表;每年报税表格 kxKnmB#m-
Annual Return Rules 《周年报表规则》 9^[5!SMzCj
annual review of consumer prices 每年消费物价回顾 ]I.& .?^i0
annual roll-forward basis 逐年延展方式 OKLggim{
annual salary 年薪 Z2pN<S{5
annual statement 年度报表;年度决算表 [?K\
%]
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 \Z7([G h
annuitant 年金受益人 u^4 "96aXJ
annuity 年金 Y|qixpP
annuity contract 年金合约 eL$U M
annuity on human life 人寿年金 KE)D =P
antecedent debt 先前的债项 +e3WwUx
ante-dated cheque 倒填日期支票 CFS3);'<|
anticipated expenditure 预期开支 R4rm>zisVX
anticipated net profit 预期纯利 >7v.`m6?H
anticipated revenue 预期收入 > Qbc(}w
anti-inflation measure 反通货膨胀措施 ^J}$y7
anti-inflationary stance 反通货膨胀立场 i[BR(D&l_p
apparent deficit 表面赤字 g,GbaaXH
apparent financial solvency 表面偿债能力 4>wIF }\
apparent partner 表面合伙人 94k)a8-!
application for personal assessment 个人入息课税申请书 K1wN9D{t'
application of fund 资金应用 ek.
WuOs
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
qzbkxQu]g
appointed actuary 委任精算师 :"+UG-S$6
appointed auditor 委任核数师;委任审计师 bCx
1g/
appointed trustee 委任的受托人 GPqB\bxb'
appointer 委任人 6x zR*~7
apportioned pro rata 按比例分摊 'rq#q)1MT
apportionment 分配;分摊 kI[O {<kQ
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 X!A]V:8dk
apportionment formula 分摊方程式 U"Ob@$ROFy
apportionment of estate duty 遗产税的分摊 f [I'j0H%
appraisal 估价;评估 /5'<w(
appreciable growth 可观增长 _>)"+z^r
appreciable impact 显着影响 "i<3}6/*
appreciable increase 可观增长 1S.e5{
appreciation 增值;升值 Kac j
appreciation against other currencies 相对其他货币升值 9xS`@ "`
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 U.j\u>a
appreciation tax 增值税 ~m09yc d<
appropriation 拨款;拨用;拨付 R{Kd%Y:2Y
appropriation account 拨款帐目 g l\$jDC9
Appropriation Bill 拨款法案 G mUs U{
appropriation-in-aid system 补助拨款办法 %oL&~6l$
approved assets 核准资产 '<W,-i
approved basket stock 认可一篮子证券 'UG}E@G
approved budget 核准预算 WQmiG=Dw^
approved charitable donation 认可慈善捐款 'GdlqbX(%
approved charitable institution 认可慈善机构
~JRuMP
approved currency 核准货币;认可货币 96E7hp !:
approved estimates 核准预算 > FcA,
approved estimates of expenditure 核准开支预算 Fh4w0u*Q
approved overseas insurer 核准海外保险人
Dmv
approved overseas trust company 核准海外信托公司 yc4f\0B/
approved pooled investment fund 核准汇集投资基金 3!w>"h0(
approved provident fund scheme 认可公积金计划 =|&"/$+s
approved provision 核准拨款 W
me1w\0
approved redeemable share 核准可赎回股份 gx9sBkoq5D
approved regional stock 认可地区性证券
M=abJ4
approved retirement scheme 认可退休金计划 MdboWE5i
approved subordinated loan 核准附属贷款 6
{r[ Dq
arbitrage 套戥;套汇;套利 86 /i~s
arbitrageur 套戥者;套汇者 F*( A; N_y
arbitrary amount 临时款项 GZ[h`FJg/
arrangement 措施;安排;协定 c1!/jTX$
arrears 欠款 *>*/|
arrears of pay 欠付薪酬 O|TwG:!
arrears of revenue 逾期未收税款;逾期未收的帐项 lGBdQc]IL
articles of association 组织章程;组织细则;组织章程细则 xdU
pp~}+.
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 e6xjlaKb
ascertainment of profit 确定利润 \R6T"U
"Asia Clear" “亚洲结算系统”