allotment 分配;配股 B-d(@7,1
allotment notice 股份配售通知;配股通知 :SV>+EDY
allotment of shares 股份分配 g=T/_
allowable 可获宽免;免税的 2 3KyCV5
allowable business loss 可扣除的营业亏损 V3mAvmx
allowable expenses 可扣税的支出 C!C|\$)-
allowance 免税额;津贴;备抵;准备金 1qi@uYDug
allowance for debts 债项的免税额 p
h[\)
allowance for depreciation by wear and tear 耗损折旧免税额 1|8<H~&
allowance for funeral expenses 殡殓费的免税额 K)Zlc0e
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 gw _$
allowance for repairs and outgoings 修葺及支出方面的免税额 !jqWwi
allowance to debtor 给债务人的津贴 V\K<$?oUb
alteration of capital 资本更改 0Aa`p3.)
alternate trustee 候补受托人
,YhwpkL
amalgamation 合并 Iak0 [6Ey
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 gK|R =J
ambit of charges 征税范围;收费范围 @d"wAZzD?
amended valuation 经修订的估值 V,EF'-F
American Commodities Exchange 美国商品交易所 ^Y{D^\},
American Express Bank Limited 美国运通银行 #0;HOeIiH
American Stock Exchange 美国证券交易所 Y\2|x*KwvF
amortization 摊销 V^Rkt%JY
amount due from banks 存放银行同业的款项 yg]2erR
amount due from banks abroad 存放海外银行同业的款项 2AVc?
9@
amount due from holding companies 控股公司欠款 U/;]zdP.K
amount due from local banks 存放本港银行同业的款项 amQz^^
amount due to banks 银行同业的存款 _y .]3JNm
amount due to banks abroad 海外银行同业的存款 4e9q`~sO
amount due to holding companies 控股公司存款 %]p6Kn/>
amount due to local banks 本港银行同业的存款 buk=p-oi
amount due to outport banks 外埠银行同业的存款 8&V_$+ U
amount for note issue 发行纸币的款额 H(Ms^8Vs~:
amount of bond 担保契据的款额 +\# Fd
amount of consideration 代价款额 TOLl@p]lU
amount of contribution 供款数额 d77r9
amount of indebtedness 负债款额 6k?`:QK/sl
amount of principal of the loan 贷款本金额 j[6Raf/(n
amount of rates chargeable 应征差饷数额 dRvin[R8
amount of share capital 股本额 .I$}KE)
amount of sums assured 承保款额 5(&xNT-n8
amount of variation 变动幅度 )R{UXk3q}
amount of vote 拨款数额 6ri\>QrF
amount payable 应付款额 y|_Eu:
amount receivable 应收款额 Hoz5 6y
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 GbU@BN+_
analysis 分析 5+X_4lEJK(
ancillary risk 附属风险 59Sw+iZj
annual account 周年帐目;周年帐目报表;年度决算;年结 cjULX+h
annual accounting date 年结日期 #G3N(wV3
annual allowance 每年免税额;年积金;年度津贴;年津 > 8]j
annual balance 年度余额 Y@ F
annual disposable income 每年可动用收入 jJwkuh8R
annual estimates 周年预算 }1+%_|Y-E
annual fee 年费 kpob b
annual general meeting 周年大会 &S74mV
annual growth rate 年增率;每年增长率 8(X0
:
annual long-term supplement 长期个案每年补助金 >{Rb 3Z]
annual pensionable emolument 可供计算退休金的年薪 +yt6(7V*
annual report 年报 j
nwQV
Annual Report on the Consumer Price Index 《消费物价指数年报》 +~2rW8
annual return 周年报表;周年申报表;每年报税表格 -pTI?
Annual Return Rules 《周年报表规则》 1K|@h&@
annual review of consumer prices 每年消费物价回顾 POU}/e!Ua
annual roll-forward basis 逐年延展方式 ~tm0QrJn/
annual salary 年薪 9-jO,l
annual statement 年度报表;年度决算表 'b:Ne,<
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 \+qOO65/+
annuitant 年金受益人 A~-#@Z
annuity 年金 "EftN5?/
annuity contract 年金合约 s
?l%L!
annuity on human life 人寿年金 qJ[@:&:
antecedent debt 先前的债项
[EHrIn
ante-dated cheque 倒填日期支票 9( VRq^Z1
anticipated expenditure 预期开支 't>r
sp+#
anticipated net profit 预期纯利 :X .,
anticipated revenue 预期收入 &A50'8B2A
anti-inflation measure 反通货膨胀措施 <6N_at3
anti-inflationary stance 反通货膨胀立场 !}&"W,,0
apparent deficit 表面赤字 V"d=.Hb>
apparent financial solvency 表面偿债能力 wFlV=!>,
apparent partner 表面合伙人 tGqCt9;<
application for personal assessment 个人入息课税申请书 5)lW
application of fund 资金应用 {sS_|sX
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 , &' Y
appointed actuary 委任精算师 4u:0n>nJ1
appointed auditor 委任核数师;委任审计师 `n-vjjG%#
appointed trustee 委任的受托人 +?N}Y {Y&
appointer 委任人 ]O!s'lC
apportioned pro rata 按比例分摊 S6 }QFx
apportionment 分配;分摊 + Oobb-v
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "xwM+ AC
apportionment formula 分摊方程式 P%o44|[][
apportionment of estate duty 遗产税的分摊 -2NwF4VL
appraisal 估价;评估 LR$z0rDEM
appreciable growth 可观增长 6
nGY^
appreciable impact 显着影响 g_D-(J`IK,
appreciable increase 可观增长 r*cjOrvI
appreciation 增值;升值 \K`jCsT
appreciation against other currencies 相对其他货币升值 r#~K[qb
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 PvOC5b
appreciation tax 增值税 jEU'.RBN%
appropriation 拨款;拨用;拨付 I($,9|9F
appropriation account 拨款帐目 <NQyP{p
Appropriation Bill 拨款法案 }V^e7d
appropriation-in-aid system 补助拨款办法 lIDl1Z@Z
approved assets 核准资产 ~ v1W
approved basket stock 认可一篮子证券 VJ1*
|r,
approved budget 核准预算 )W9_qmYd"
approved charitable donation 认可慈善捐款 Tt6{WDscZ
approved charitable institution 认可慈善机构 o`U|`4,
approved currency 核准货币;认可货币 k46gY7y,9
approved estimates 核准预算 q,,j',8kq/
approved estimates of expenditure 核准开支预算 T]2U fi.
approved overseas insurer 核准海外保险人 @6%gIsj<H
approved overseas trust company 核准海外信托公司 <:cpz* G4
approved pooled investment fund 核准汇集投资基金 ;nf&c;D
approved provident fund scheme 认可公积金计划 ze"~Ird
approved provision 核准拨款 mmN|F$;r
approved redeemable share 核准可赎回股份 G `Izf1B`I
approved regional stock 认可地区性证券 :J%'=_I&H
approved retirement scheme 认可退休金计划 U?6yk
e
approved subordinated loan 核准附属贷款 |e"/Mf[
arbitrage 套戥;套汇;套利 1jOKcm'#
arbitrageur 套戥者;套汇者 v!!;js^
arbitrary amount 临时款项 T 'i~_R6
arrangement 措施;安排;协定 )H+h;U
arrears 欠款 %AgA -pBp
arrears of pay 欠付薪酬 6~:+:;
arrears of revenue 逾期未收税款;逾期未收的帐项
/Su)|[/'
articles of association 组织章程;组织细则;组织章程细则 ^n71'MW
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 BQU/Qo DY
ascertainment of profit 确定利润 j1F w
U
"Asia Clear" “亚洲结算系统”