allotment 分配;配股 JKO*bbj
allotment notice 股份配售通知;配股通知 $cwmfF2C
allotment of shares 股份分配 !b4AeiL>w
allowable 可获宽免;免税的 /FpPf[
allowable business loss 可扣除的营业亏损 hA1B C3
allowable expenses 可扣税的支出 XqhrQU|wM
allowance 免税额;津贴;备抵;准备金 _T~&
kwe
allowance for debts 债项的免税额 +ZiYl[_|
allowance for depreciation by wear and tear 耗损折旧免税额 xfC$u`e=
allowance for funeral expenses 殡殓费的免税额 #R31VQwK5
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 rz-61A) _
allowance for repairs and outgoings 修葺及支出方面的免税额 JC~4B3!
allowance to debtor 给债务人的津贴 zSk`Ou8M
alteration of capital 资本更改 *B{]
alternate trustee 候补受托人 ;mz#$"(
amalgamation 合并 2Q@Jp`#,4
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 S?a4IK
ambit of charges 征税范围;收费范围 9^N(s7s
amended valuation 经修订的估值 |8[!`T*s
American Commodities Exchange 美国商品交易所 cXf/
American Express Bank Limited 美国运通银行 +Zr~mwM=x
American Stock Exchange 美国证券交易所 Nge@8
amortization 摊销 .f;@OqU
amount due from banks 存放银行同业的款项 =_g#I
amount due from banks abroad 存放海外银行同业的款项 `,/5skeJ
amount due from holding companies 控股公司欠款 +/kOUz/]
amount due from local banks 存放本港银行同业的款项 8y_(Iu|:
amount due to banks 银行同业的存款 =A{'57yP
amount due to banks abroad 海外银行同业的存款 "AKr;|m
amount due to holding companies 控股公司存款 Q8QB{*4
amount due to local banks 本港银行同业的存款 ht>/7.p]
amount due to outport banks 外埠银行同业的存款 JdUdl_Dz
amount for note issue 发行纸币的款额 >=:mtcph
amount of bond 担保契据的款额 .m>Qlh
amount of consideration 代价款额 Y"KJ`Rx
amount of contribution 供款数额 .]zZw B
amount of indebtedness 负债款额 7t}s5}Z 4
amount of principal of the loan 贷款本金额 9mv0} I
amount of rates chargeable 应征差饷数额 #2:?N8vz*
amount of share capital 股本额 h)j#?\KYm9
amount of sums assured 承保款额 ~UQ<8`@a
amount of variation 变动幅度 :"Tkl$@,
amount of vote 拨款数额 O0`ofFN
amount payable 应付款额 F
0zaA
amount receivable 应收款额 !
9*l!(
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 be]/ROP>H
analysis 分析 ZU.E}Rn:
ancillary risk 附属风险 tSoF!@6
annual account 周年帐目;周年帐目报表;年度决算;年结 u8|CeA
annual accounting date 年结日期 AW|SD
annual allowance 每年免税额;年积金;年度津贴;年津 'Z9UqEGV
annual balance 年度余额 DKem;_6OQ
annual disposable income 每年可动用收入 /YJBRU2
annual estimates 周年预算 ;pOV; q3j
annual fee 年费 a j
.7t=^
annual general meeting 周年大会 4^nHq 4_
annual growth rate 年增率;每年增长率 3="vOSJ6&
annual long-term supplement 长期个案每年补助金 I!u=.[5zdC
annual pensionable emolument 可供计算退休金的年薪 fZsw+PSy
annual report 年报 kjdIk9 Y
Annual Report on the Consumer Price Index 《消费物价指数年报》 s~B)xYmyB'
annual return 周年报表;周年申报表;每年报税表格 PU1YR;[Fe
Annual Return Rules 《周年报表规则》 F:jtzy"
annual review of consumer prices 每年消费物价回顾 /0|1xHs
annual roll-forward basis 逐年延展方式 H]wP\m)
annual salary 年薪 dV'^K%#
annual statement 年度报表;年度决算表 c~OPH
0,
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 #8M^;4N>[
annuitant 年金受益人 %{:pBt:Z
annuity 年金 Ars*H,9>e
annuity contract 年金合约 xt"-Jmox
annuity on human life 人寿年金 kX}sDvP3
antecedent debt 先前的债项 /dvr
onG
ante-dated cheque 倒填日期支票 P0hr=/h4
anticipated expenditure 预期开支 n4 N6]W\5
anticipated net profit 预期纯利 ZHeq)5C ;f
anticipated revenue 预期收入 o]qwN:8^
anti-inflation measure 反通货膨胀措施 EK0~3HSZ
anti-inflationary stance 反通货膨胀立场 2|B@s3a
apparent deficit 表面赤字 ,C0y3pL
apparent financial solvency 表面偿债能力 Z0y~%[1X
apparent partner 表面合伙人 l. l)w
application for personal assessment 个人入息课税申请书 OQ 4h8,
application of fund 资金应用 #;@I.
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 FU .%td=:
appointed actuary 委任精算师 cT/mi":8{
appointed auditor 委任核数师;委任审计师 P(Zj}tGN
appointed trustee 委任的受托人 HUCJA-OZGL
appointer 委任人 k&f/f
apportioned pro rata 按比例分摊 iPWr-
apportionment 分配;分摊 H`URJ8k$Q
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 gn~^Ajo
apportionment formula 分摊方程式 .j|uf[?h
apportionment of estate duty 遗产税的分摊 O#O"]A
appraisal 估价;评估 Vmh$c*TE
appreciable growth 可观增长 L{)t(H>O
appreciable impact 显着影响 Yjd/
appreciable increase 可观增长 qR?}i,_
appreciation 增值;升值 N1.1
appreciation against other currencies 相对其他货币升值 !hS)W7!ik
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \QF0(*!!
appreciation tax 增值税 W$;qhB
appropriation 拨款;拨用;拨付 t#y,9>6
appropriation account 拨款帐目 xWK/uE (
Appropriation Bill 拨款法案 Ej6ho 0_
appropriation-in-aid system 补助拨款办法 p>3QW3<
approved assets 核准资产 AcXVfk
z
approved basket stock 认可一篮子证券 ~%M*@fm
approved budget 核准预算 j)YX=r;xM
approved charitable donation 认可慈善捐款 c$BH`" <*
approved charitable institution 认可慈善机构 Y}t)!}p$r
approved currency 核准货币;认可货币 ~!g2+^G7+P
approved estimates 核准预算 wqV"fZA\]
approved estimates of expenditure 核准开支预算 Zz/p'3?#
approved overseas insurer 核准海外保险人 aot2F60J,
approved overseas trust company 核准海外信托公司 `{
HWk^
approved pooled investment fund 核准汇集投资基金 H8dS]N~[Y
approved provident fund scheme 认可公积金计划 Sj|tR[SAoD
approved provision 核准拨款 g.%} +5
approved redeemable share 核准可赎回股份 T{`VUS/
approved regional stock 认可地区性证券 &HAu;u@
approved retirement scheme 认可退休金计划 oqhJ2
approved subordinated loan 核准附属贷款 7l=Tl[n
arbitrage 套戥;套汇;套利 Vky]In
=
arbitrageur 套戥者;套汇者 [uHC
AP
arbitrary amount 临时款项 4E2/?3D
arrangement 措施;安排;协定 6vps`k$,~
arrears 欠款 9y5JV3
arrears of pay 欠付薪酬 BOcD?rrZ0
arrears of revenue 逾期未收税款;逾期未收的帐项 %la1-r~
articles of association 组织章程;组织细则;组织章程细则 )S`[ gK
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 &n
I>`Q'
ascertainment of profit 确定利润 G%>[7 ]H
"Asia Clear" “亚洲结算系统”