allotment 分配;配股 gB&]kHLO
allotment notice 股份配售通知;配股通知 N<hbV0$ %
allotment of shares 股份分配 "$+naY{w
allowable 可获宽免;免税的 t*<vc]D
allowable business loss 可扣除的营业亏损 jd l1Q<Z
allowable expenses 可扣税的支出 /V~L:0
%
allowance 免税额;津贴;备抵;准备金 (U2G"
allowance for debts 债项的免税额 n0U^gsD4J
allowance for depreciation by wear and tear 耗损折旧免税额 f1=BBQY
>
allowance for funeral expenses 殡殓费的免税额 4DEsB)%X
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 J:f>/
allowance for repairs and outgoings 修葺及支出方面的免税额 {d}-SoxH
allowance to debtor 给债务人的津贴 VbM5]UT/
alteration of capital 资本更改 V-A^9AAPm
alternate trustee 候补受托人 yNc>s/
amalgamation 合并 tzi+A;>c(v
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 m<8j' [+
ambit of charges 征税范围;收费范围 seHwn'Jn
amended valuation 经修订的估值 |/arxb&
American Commodities Exchange 美国商品交易所 _|DP
American Express Bank Limited 美国运通银行 XZcsx
American Stock Exchange 美国证券交易所 Cd'P
amortization 摊销 (&PamsV*8
amount due from banks 存放银行同业的款项 i0-!!
amount due from banks abroad 存放海外银行同业的款项 pPo?5s
amount due from holding companies 控股公司欠款 |{PQ0DS
amount due from local banks 存放本港银行同业的款项 >1pD'UZIy7
amount due to banks 银行同业的存款 V==' 7n
amount due to banks abroad 海外银行同业的存款 T_Z@uZom.
amount due to holding companies 控股公司存款 <tf4j3lwH
amount due to local banks 本港银行同业的存款 &-<"HW
amount due to outport banks 外埠银行同业的存款 z$ysp!
amount for note issue 发行纸币的款额 :m8ED[9b
amount of bond 担保契据的款额 J}jK_
amount of consideration 代价款额 FPaj
p
amount of contribution 供款数额 Ez?vJDd
amount of indebtedness 负债款额 t8i"f L
amount of principal of the loan 贷款本金额 lUUq|Qr
amount of rates chargeable 应征差饷数额 +D?d)lK
amount of share capital 股本额 {Hp?rY@
amount of sums assured 承保款额 ]~WP;o
amount of variation 变动幅度 bIp;$ZHy`K
amount of vote 拨款数额 IL.Jx:(0
amount payable 应付款额 pC8(>gV<h
amount receivable 应收款额 c::x.B"w
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 pal))e!B
analysis 分析 ~e{2Y%
ancillary risk 附属风险 YD.3FTNGC
annual account 周年帐目;周年帐目报表;年度决算;年结 KG>.7xVWV7
annual accounting date 年结日期 +V2a|uvEc
annual allowance 每年免税额;年积金;年度津贴;年津 EyBdL
annual balance 年度余额 M
|n)LyL
annual disposable income 每年可动用收入 n!eg"pL
annual estimates 周年预算 }S#.Pw%
annual fee 年费 $)n{}8^
annual general meeting 周年大会 LWVO%@)w
annual growth rate 年增率;每年增长率 w-B\AK?}
annual long-term supplement 长期个案每年补助金 T"QY@#E
annual pensionable emolument 可供计算退休金的年薪 7e8hnTzl8<
annual report 年报 *uEU9fX
Annual Report on the Consumer Price Index 《消费物价指数年报》 v/m`rc]e
annual return 周年报表;周年申报表;每年报税表格 P* aD2("Z
Annual Return Rules 《周年报表规则》 Ne^#5 T
annual review of consumer prices 每年消费物价回顾 @b>]q$)(}
annual roll-forward basis 逐年延展方式 ]m4LY.SQ
annual salary 年薪 //J:p,AF
annual statement 年度报表;年度决算表
#jZ:Ex
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 e\yj>tQJg
annuitant 年金受益人 V ?_%Y<|L
annuity 年金 Q@$1!9m
annuity contract 年金合约 ]ei])
JI
annuity on human life 人寿年金 >hQR
antecedent debt 先前的债项 ise@,[!
ante-dated cheque 倒填日期支票 8U;!1!+
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anticipated expenditure 预期开支 aLsGden|
anticipated net profit 预期纯利 :
+R5"my
anticipated revenue 预期收入 9txZ6/
anti-inflation measure 反通货膨胀措施 qh2.N}lW
anti-inflationary stance 反通货膨胀立场 {#[a4@B0
apparent deficit 表面赤字 W2<X 5'
apparent financial solvency 表面偿债能力 kkJg/:g
apparent partner 表面合伙人 I*
bj
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application for personal assessment 个人入息课税申请书 'R'>`?Nh
application of fund 资金应用 vaQ,l6z
.h
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 /ZzlC#`
appointed actuary 委任精算师 .s!:p pwl
appointed auditor 委任核数师;委任审计师 AoR`/tr,
appointed trustee 委任的受托人 qnA:[H;F
appointer 委任人 ,88Y1|:X
apportioned pro rata 按比例分摊 @?1%*/
apportionment 分配;分摊 zu^ AkMc
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >N,G@{FR
apportionment formula 分摊方程式 t%TZu>(1O
apportionment of estate duty 遗产税的分摊 TgUQD(d^
appraisal 估价;评估 NNfCJ|
appreciable growth 可观增长 v4v+;[a%
appreciable impact 显着影响 S 5d{dTPq
appreciable increase 可观增长 )T4L^^`
appreciation 增值;升值 #E ~FF@a
appreciation against other currencies 相对其他货币升值 %bi
mcRX#W
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 eT|_0kx1
appreciation tax 增值税 gRFC n6Q
appropriation 拨款;拨用;拨付 n -=\n6"P
appropriation account 拨款帐目 ^s?
wnEo;j
Appropriation Bill 拨款法案 $?s^HKF~
appropriation-in-aid system 补助拨款办法 n;=A'g|Q
approved assets 核准资产 9F-k:hD |
approved basket stock 认可一篮子证券 0GR9opZtA
approved budget 核准预算 ~H$XSNPi
approved charitable donation 认可慈善捐款 =aekY;/
approved charitable institution 认可慈善机构 w %zw+E
approved currency 核准货币;认可货币 XgbGC*dQ
approved estimates 核准预算 N0piL6Js
approved estimates of expenditure 核准开支预算 OMZT\$9yT
approved overseas insurer 核准海外保险人 j~8+,:
approved overseas trust company 核准海外信托公司 L,ra=SV F
approved pooled investment fund 核准汇集投资基金 };j&)M
approved provident fund scheme 认可公积金计划 Z\L@5.*ydE
approved provision 核准拨款 Z-<u?f8{*
approved redeemable share 核准可赎回股份 jgstx3
approved regional stock 认可地区性证券 Z`*cI
approved retirement scheme 认可退休金计划 em]K7B=
approved subordinated loan 核准附属贷款 w*
I+~o-
arbitrage 套戥;套汇;套利 @Dy.HQ~
arbitrageur 套戥者;套汇者 {#%xq]r_
arbitrary amount 临时款项 3dbf!
arrangement 措施;安排;协定
>ob/@
arrears 欠款 r#Mx~Zg~
arrears of pay 欠付薪酬 /'1y`j<
arrears of revenue 逾期未收税款;逾期未收的帐项 O)Qz$
articles of association 组织章程;组织细则;组织章程细则 aYgJTep>r
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 93J)9T
ascertainment of profit 确定利润 "uCQm '
"Asia Clear" “亚洲结算系统”