allotment 分配;配股 f)9{D[InM^
allotment notice 股份配售通知;配股通知 eGE[4Z
allotment of shares 股份分配 %}ASll0uq
allowable 可获宽免;免税的 *If]f0?%
allowable business loss 可扣除的营业亏损 &|#z" E^-
allowable expenses 可扣税的支出 -s,guW |
allowance 免税额;津贴;备抵;准备金 D]B;5f
allowance for debts 债项的免税额 88~lP7J
allowance for depreciation by wear and tear 耗损折旧免税额 LP:U6 Z
allowance for funeral expenses 殡殓费的免税额 M?G
4k]
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Q|&Wcxq2!
allowance for repairs and outgoings 修葺及支出方面的免税额 ]<<+#Rg
allowance to debtor 给债务人的津贴 N3SB-E+
alteration of capital 资本更改 EhK
~S(r^
alternate trustee 候补受托人 RAY.]:}jr
amalgamation 合并 :!WKD@]
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Ou,Eu05jt'
ambit of charges 征税范围;收费范围 Rf0F`D k
amended valuation 经修订的估值 z>9gt
American Commodities Exchange 美国商品交易所 eczS(KoL4
American Express Bank Limited 美国运通银行 F?.J1]
American Stock Exchange 美国证券交易所 YM4njkI7
amortization 摊销 jdW#;
]7+y
amount due from banks 存放银行同业的款项 a,
~}G'U
amount due from banks abroad 存放海外银行同业的款项 kO'_g1f<[
amount due from holding companies 控股公司欠款 e(~Y!:Q#O
amount due from local banks 存放本港银行同业的款项 YdiXj |k+
amount due to banks 银行同业的存款 g)UYpi?p-}
amount due to banks abroad 海外银行同业的存款 d`ESe'j:
amount due to holding companies 控股公司存款 bc ;(2D
amount due to local banks 本港银行同业的存款 8^)K|+_'m
amount due to outport banks 外埠银行同业的存款 F]k$O $)0
amount for note issue 发行纸币的款额 ^iz2=}Q8
amount of bond 担保契据的款额 rn"}@5
amount of consideration 代价款额 y+K21(z
.
amount of contribution 供款数额 QJKVNOo
amount of indebtedness 负债款额 t]PO4GA
amount of principal of the loan 贷款本金额 1 6G/'Hb
amount of rates chargeable 应征差饷数额 WlfS|/\%V^
amount of share capital 股本额 {xS\CC(g
amount of sums assured 承保款额 w7Y>B`wm?
amount of variation 变动幅度 o^b4l'&o
amount of vote 拨款数额
(U#9
amount payable 应付款额 E])X$:P?
amount receivable 应收款额 xulwn{R s
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 jm$v0=W9#
analysis 分析 'l`T(_zL\%
ancillary risk 附属风险 =`y.L5
annual account 周年帐目;周年帐目报表;年度决算;年结 MF%>avRj
annual accounting date 年结日期 n]]!:jFC
annual allowance 每年免税额;年积金;年度津贴;年津 "i3Q)$"S
annual balance 年度余额 p@x1B
&Z
annual disposable income 每年可动用收入 A"`(^#a
annual estimates 周年预算 d/3
k3HdL
annual fee 年费 ]'a9>o
annual general meeting 周年大会 o
N/T>&d
annual growth rate 年增率;每年增长率 J;S@Q/s
annual long-term supplement 长期个案每年补助金 BoMf#l.3B
annual pensionable emolument 可供计算退休金的年薪
DU.nXwl]
annual report 年报 Tl ?]K
Annual Report on the Consumer Price Index 《消费物价指数年报》 // \UthOT
annual return 周年报表;周年申报表;每年报税表格 K;}h
u(*\]
Annual Return Rules 《周年报表规则》 )$ +5imi
annual review of consumer prices 每年消费物价回顾 )|3BS`
annual roll-forward basis 逐年延展方式 {=K);z
annual salary 年薪 Ey|{yUmU+
annual statement 年度报表;年度决算表 eJbZA&:
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 43wm_4C!H
annuitant 年金受益人
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annuity 年金 dCA| )
annuity contract 年金合约 Y"H'BT!b}
annuity on human life 人寿年金 )7]la/0
antecedent debt 先前的债项 (A(j.[4a
ante-dated cheque 倒填日期支票 `PY=B$?{4
anticipated expenditure 预期开支 6-E>-9]'E
anticipated net profit 预期纯利 JuW"4R
anticipated revenue 预期收入 >0F)^W?
anti-inflation measure 反通货膨胀措施 CP0;<}k
anti-inflationary stance 反通货膨胀立场 4y*"w*L
apparent deficit 表面赤字 :j2?v(jT_l
apparent financial solvency 表面偿债能力 AQ%B&Q(V1
apparent partner 表面合伙人 { 9:vq|
application for personal assessment 个人入息课税申请书 ycq+C8J+Ep
application of fund 资金应用 !$u:[T_8
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 0oK_u Y
4g
appointed actuary 委任精算师 ygK@\JHn
appointed auditor 委任核数师;委任审计师 \LG0
appointed trustee 委任的受托人 lA{JpH_Y8s
appointer 委任人 NF "|*S
apportioned pro rata 按比例分摊 1.0:
apportionment 分配;分摊 joz0D!-"#
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 knfEbH
apportionment formula 分摊方程式 _D 9/,n$
apportionment of estate duty 遗产税的分摊 o5B]? ekpq
appraisal 估价;评估 S>Z07d6 &
appreciable growth 可观增长 gmqA 5W~y
appreciable impact 显着影响 V15/~
appreciable increase 可观增长 LZtO Q__B)
appreciation 增值;升值 *iX PG9XZ
appreciation against other currencies 相对其他货币升值 >sjvE4s
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3AcS$.G
appreciation tax 增值税 bvW3[ V
appropriation 拨款;拨用;拨付 T)MX]T
appropriation account 拨款帐目 6E@TcN~,!
Appropriation Bill 拨款法案 \@[Y~:
appropriation-in-aid system 补助拨款办法 jl>jy6T
approved assets 核准资产 K
0e*K=UM
approved basket stock 认可一篮子证券 1%$t;R
approved budget 核准预算 oeYUsnsbi
approved charitable donation 认可慈善捐款 f
rokl5L@
approved charitable institution 认可慈善机构 8-_at
L
approved currency 核准货币;认可货币 H Y~[/H+:
approved estimates 核准预算 _z=ytt9D
approved estimates of expenditure 核准开支预算 9Y:Iha`$w
approved overseas insurer 核准海外保险人 00B,1Q HP
approved overseas trust company 核准海外信托公司 ,|g&v/WlC%
approved pooled investment fund 核准汇集投资基金 g@'2 :'\
approved provident fund scheme 认可公积金计划 I
`77[
approved provision 核准拨款 tdHeZv
approved redeemable share 核准可赎回股份 u4tv=+jh
approved regional stock 认可地区性证券 j.!5&^;u4
approved retirement scheme 认可退休金计划 [Kg3:]2A
approved subordinated loan 核准附属贷款 99\lZ{f(
arbitrage 套戥;套汇;套利 IyEfisOK?
arbitrageur 套戥者;套汇者 "8p<NsU
arbitrary amount 临时款项 Q#F9
&{'l
arrangement 措施;安排;协定 H|S hi /
arrears 欠款 \[G"/]J
arrears of pay 欠付薪酬 i#NtiZ.t=
arrears of revenue 逾期未收税款;逾期未收的帐项 `PZ\3SC'i
articles of association 组织章程;组织细则;组织章程细则 SdF+b+P]
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Wf3{z
D~
ascertainment of profit 确定利润 #qu;{I#W3
"Asia Clear" “亚洲结算系统”