allotment 分配;配股 n1-p/a.
allotment notice 股份配售通知;配股通知 dN{
At-
allotment of shares 股份分配 ;wv[';J
allowable 可获宽免;免税的 ? x%
s
j
allowable business loss 可扣除的营业亏损 O=0p}{3l
allowable expenses 可扣税的支出 bfxE}>
allowance 免税额;津贴;备抵;准备金 Y 6a`{'
allowance for debts 债项的免税额 x5lVb$!G
allowance for depreciation by wear and tear 耗损折旧免税额 d<m;Q}/l&h
allowance for funeral expenses 殡殓费的免税额 k<9,Ypa
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 /vQ)$;xf#
allowance for repairs and outgoings 修葺及支出方面的免税额 */aY$a
Wv
allowance to debtor 给债务人的津贴 a"#t'\
alteration of capital 资本更改 3lUVDNbZ
alternate trustee 候补受托人 PQHztS"
amalgamation 合并 >q}3#TvP@
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 i).%GMv*r
ambit of charges 征税范围;收费范围 e={O
&9Z
amended valuation 经修订的估值 S^QEc tXU
American Commodities Exchange 美国商品交易所 A(y6]E!
American Express Bank Limited 美国运通银行 TFSdb\g
American Stock Exchange 美国证券交易所 Hv/C40uM-
amortization 摊销 {wSi?;[Gq
amount due from banks 存放银行同业的款项 ;z:Rj}l
amount due from banks abroad 存放海外银行同业的款项 ti5fsc
amount due from holding companies 控股公司欠款 j=0kxvp
amount due from local banks 存放本港银行同业的款项 TegdB|y7O
amount due to banks 银行同业的存款 mv9D{_,pD
amount due to banks abroad 海外银行同业的存款 }z]d]
amount due to holding companies 控股公司存款 ^twyy9VR
amount due to local banks 本港银行同业的存款 x;mw?B[
amount due to outport banks 外埠银行同业的存款 yFE0a"0y
amount for note issue 发行纸币的款额 |_53So:g
amount of bond 担保契据的款额 T8 FW(Gw#
amount of consideration 代价款额 %
['NPs%B
amount of contribution 供款数额 a"( Ws]K
amount of indebtedness 负债款额 uKx:7"KD
amount of principal of the loan 贷款本金额 ]3,'U(!+
amount of rates chargeable 应征差饷数额 !r/i<~'Bx
amount of share capital 股本额 2[lP ,;!
amount of sums assured 承保款额 RXXHg
amount of variation 变动幅度 @nH3nn
amount of vote 拨款数额 q
;K]NP-_p
amount payable 应付款额 pSx5ume95"
amount receivable 应收款额 5gz ^3R|`f
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 M"z=114
analysis 分析
4MC]s~n
ancillary risk 附属风险 HNZ$CaJh
annual account 周年帐目;周年帐目报表;年度决算;年结 z %}"=
annual accounting date 年结日期 7gX32r$%V
annual allowance 每年免税额;年积金;年度津贴;年津 [if(B\&
annual balance 年度余额 V9[_aP;
annual disposable income 每年可动用收入 -@AhJY.
annual estimates 周年预算 a^_K@
annual fee 年费 ^gVQ6=z%
annual general meeting 周年大会 }s2CND
annual growth rate 年增率;每年增长率 H{cOkuy
annual long-term supplement 长期个案每年补助金 w1<pQ[A
annual pensionable emolument 可供计算退休金的年薪 -Mo4`bN
annual report 年报 Uw4iWcC
Annual Report on the Consumer Price Index 《消费物价指数年报》 7FwtBO
annual return 周年报表;周年申报表;每年报税表格 AQ-PHv
Annual Return Rules 《周年报表规则》 u6C_*i{2
annual review of consumer prices 每年消费物价回顾 lBP?7`U
annual roll-forward basis 逐年延展方式 shw?_#?1dy
annual salary 年薪 'DW|a
annual statement 年度报表;年度决算表 ;adZ*'6u
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 V lZ+x)E
annuitant 年金受益人 ]ZLF=
annuity 年金 w5Fk#zJv
annuity contract 年金合约 0\i\G|5
annuity on human life 人寿年金 Z|K HF"
antecedent debt 先前的债项 P$'PB*5d|
ante-dated cheque 倒填日期支票 PTHxvml
anticipated expenditure 预期开支 f@sC~A. 9\
anticipated net profit 预期纯利 q}i#XQU
anticipated revenue 预期收入 7sVM[lr<
anti-inflation measure 反通货膨胀措施 u?>},M/
anti-inflationary stance 反通货膨胀立场 } W]A`-Jv
apparent deficit 表面赤字 $mxG-'x%K
apparent financial solvency 表面偿债能力 hw"2'{"II
apparent partner 表面合伙人 .BxI~d^
application for personal assessment 个人入息课税申请书 #8jiz+1 _
application of fund 资金应用 2IJniS=[>
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 .*NPoW4Kv
appointed actuary 委任精算师 8 n[(\f:
appointed auditor 委任核数师;委任审计师 |X{j^JP5
appointed trustee 委任的受托人 U*nB=
=
appointer 委任人 k3&68
+
apportioned pro rata 按比例分摊 jP+{2)z"W
apportionment 分配;分摊 D*UxPm"pw
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `K VSYC
apportionment formula 分摊方程式 FqyxvL.
apportionment of estate duty 遗产税的分摊 cRI2$|
appraisal 估价;评估 rk=/iD
appreciable growth 可观增长 l_k:O
Z
appreciable impact 显着影响 IV~)BW leT
appreciable increase 可观增长 e
=XP4h
appreciation 增值;升值 *L?~
appreciation against other currencies 相对其他货币升值 [fCnq
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }^I36$\
appreciation tax 增值税 i:Y5aZc/Ds
appropriation 拨款;拨用;拨付 ~xzr8 P
appropriation account 拨款帐目
dr#%~I
Appropriation Bill 拨款法案 koB'Zp/FaY
appropriation-in-aid system 补助拨款办法 ")ys!V9
approved assets 核准资产 R?{_Q<17
approved basket stock 认可一篮子证券 /y1+aTiJ
approved budget 核准预算 `C_qqf
approved charitable donation 认可慈善捐款 U:x;4
approved charitable institution 认可慈善机构 ~!ei]UP
approved currency 核准货币;认可货币 1.%|Er 4
approved estimates 核准预算 H8g6ZCU~
approved estimates of expenditure 核准开支预算 _G)A$6weU
approved overseas insurer 核准海外保险人 !,$K;L
approved overseas trust company 核准海外信托公司 !4v>|t q!
approved pooled investment fund 核准汇集投资基金 I_#
5gq
approved provident fund scheme 认可公积金计划 Sv=e|!3f[k
approved provision 核准拨款 _an0G?7
approved redeemable share 核准可赎回股份 8(ZQM01;
approved regional stock 认可地区性证券 RKrNmD*rk*
approved retirement scheme 认可退休金计划 #6~KO7}
approved subordinated loan 核准附属贷款 _zbIS&4
arbitrage 套戥;套汇;套利 1q=Q/L4P
arbitrageur 套戥者;套汇者 {KDN|o+%
arbitrary amount 临时款项 I[rR-4.F]
arrangement 措施;安排;协定 \ v+>qY<q
arrears 欠款 4'3;{k$z
arrears of pay 欠付薪酬 ;Ows8
arrears of revenue 逾期未收税款;逾期未收的帐项 {oOUIP
articles of association 组织章程;组织细则;组织章程细则 ;\|GU@K{hC
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 3AENY@*
ascertainment of profit 确定利润
?@in($67
"Asia Clear" “亚洲结算系统”