allotment 分配;配股 tWI%P&b
allotment notice 股份配售通知;配股通知 g]PC6xr38
allotment of shares 股份分配 2T-3rC)
allowable 可获宽免;免税的 r~; TId} #
allowable business loss 可扣除的营业亏损 (2'q~Z+>'
allowable expenses 可扣税的支出 jWGX:XB
allowance 免税额;津贴;备抵;准备金 o(Q='kK
allowance for debts 债项的免税额 ~?:Xi_3Lo
allowance for depreciation by wear and tear 耗损折旧免税额 BF(Kaf;<t.
allowance for funeral expenses 殡殓费的免税额 ;s w3MRJ
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 f= 33+8I
allowance for repairs and outgoings 修葺及支出方面的免税额 Ya
~
l
Pc
allowance to debtor 给债务人的津贴 [OwrIL
alteration of capital 资本更改 T#=&oy7
alternate trustee 候补受托人 W
-ol*S
amalgamation 合并 >5bd!b,
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Wf9K+my
ambit of charges 征税范围;收费范围 v$EgVcK
amended valuation 经修订的估值 2D"\Ox
American Commodities Exchange 美国商品交易所 ufXU
American Express Bank Limited 美国运通银行 Vf`9[*j
American Stock Exchange 美国证券交易所 RRJN@|"
amortization 摊销 @EGUQ|WL^
amount due from banks 存放银行同业的款项 I#GsEhi
amount due from banks abroad 存放海外银行同业的款项 V1\x.0Fs
amount due from holding companies 控股公司欠款 1"
#W1im
amount due from local banks 存放本港银行同业的款项 42 &m)
amount due to banks 银行同业的存款
%( o[Hsl
amount due to banks abroad 海外银行同业的存款 U66 zm9
3&
amount due to holding companies 控股公司存款 Tsl0$(2W
amount due to local banks 本港银行同业的存款 OojQG
amount due to outport banks 外埠银行同业的存款 Y)9]I6n7
amount for note issue 发行纸币的款额 bPo*L~xdk
amount of bond 担保契据的款额 .="[In'
amount of consideration 代价款额 q@&.)sLPgO
amount of contribution 供款数额 TF;}NQ
amount of indebtedness 负债款额 I,YP{H 4
amount of principal of the loan 贷款本金额 rQ$Jk[Y
amount of rates chargeable 应征差饷数额 Zmr*$,v<y
amount of share capital 股本额 [iT#Pu5
amount of sums assured 承保款额 6>;dJV
amount of variation 变动幅度 Vv5#{+eT;
amount of vote 拨款数额 H2D j`0
amount payable 应付款额 ^f bw0
amount receivable 应收款额 1
Ll<^P
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @Z%I g
analysis 分析 Q.`O;D}x
ancillary risk 附属风险 sXm,y$\m
annual account 周年帐目;周年帐目报表;年度决算;年结 eWwI@ASaA
annual accounting date 年结日期 xDTDfhA
annual allowance 每年免税额;年积金;年度津贴;年津 <-m?l6
annual balance 年度余额 @&E{
L
annual disposable income 每年可动用收入 7K}Sk
annual estimates 周年预算 Bi|XdS$G
annual fee 年费 F3V_rE<
annual general meeting 周年大会 J#tY$PE
annual growth rate 年增率;每年增长率 CkA
~'&C
annual long-term supplement 长期个案每年补助金 qOd*9AS'|M
annual pensionable emolument 可供计算退休金的年薪 wa}\bNKQk
annual report 年报 ;~5w`F)
Annual Report on the Consumer Price Index 《消费物价指数年报》 l~9P4
,
annual return 周年报表;周年申报表;每年报税表格 _&
qM^
Annual Return Rules 《周年报表规则》 <xWBS/K
annual review of consumer prices 每年消费物价回顾 m?=9j~F*
annual roll-forward basis 逐年延展方式 ><Z`)}f
annual salary 年薪 G~;hD-D~.
annual statement 年度报表;年度决算表 `:fc*n,*
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 `&-)(#
annuitant 年金受益人 (0/)vZc
annuity 年金 =
7WE
annuity contract 年金合约 PgY q=|]`
annuity on human life 人寿年金 8!uqR!M<C
antecedent debt 先前的债项 EO[UezuU
ante-dated cheque 倒填日期支票 p|b&hgA
anticipated expenditure 预期开支 |p7k2wzN
anticipated net profit 预期纯利 b#<@&0KE
anticipated revenue 预期收入 0
Zv<]xO
anti-inflation measure 反通货膨胀措施 >9v?p=
anti-inflationary stance 反通货膨胀立场 Ni4*V3VB
apparent deficit 表面赤字 '/"x MpN 4
apparent financial solvency 表面偿债能力 jS,zdJs=
apparent partner 表面合伙人 .g6DKjy>
application for personal assessment 个人入息课税申请书 ?NL>xMA
application of fund 资金应用 ird
q51{G
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 z<rYh96uA
appointed actuary 委任精算师 )=)=]|3
appointed auditor 委任核数师;委任审计师
=_/,C
appointed trustee 委任的受托人 '<YVDB&-d,
appointer 委任人 TdAHw
@(
apportioned pro rata 按比例分摊 +r+H`cT@
apportionment 分配;分摊 $^2 j#]uX
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 VvO/
apportionment formula 分摊方程式 myj^c>1Iz
apportionment of estate duty 遗产税的分摊 '42P=vzo
appraisal 估价;评估 dD2N!umW
appreciable growth 可观增长 Us]Uy|j
appreciable impact 显着影响 #]yb;L
appreciable increase 可观增长 a?IL6$z
appreciation 增值;升值 o.}?K>5
appreciation against other currencies 相对其他货币升值 AID}NQQj_
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 C<.t'|
appreciation tax 增值税 aeESS;JxJj
appropriation 拨款;拨用;拨付 jF'azlT
appropriation account 拨款帐目 J!QzF)$4J
Appropriation Bill 拨款法案 uxq!kF'Ls
appropriation-in-aid system 补助拨款办法 HgwL~vG
approved assets 核准资产 ?^F#}>C
approved basket stock 认可一篮子证券 h<wF;g,
approved budget 核准预算 "/).:9],}
approved charitable donation 认可慈善捐款 }31z
35
approved charitable institution 认可慈善机构 P^%.7C
approved currency 核准货币;认可货币 }{^i*T5rl
approved estimates 核准预算 6N4/p=lE
approved estimates of expenditure 核准开支预算 /:
a~;i
approved overseas insurer 核准海外保险人 _ "ysJ&
approved overseas trust company 核准海外信托公司 &/7
AW(?
approved pooled investment fund 核准汇集投资基金 2w=0&wG4K
approved provident fund scheme 认可公积金计划 13]sZ([B%|
approved provision 核准拨款 W39R)sra
approved redeemable share 核准可赎回股份 >9f-zv(n
approved regional stock 认可地区性证券 I
3xx}^V
approved retirement scheme 认可退休金计划 Z\E 3i
approved subordinated loan 核准附属贷款 `@{qnCNQ
arbitrage 套戥;套汇;套利 m7 !Fb
arbitrageur 套戥者;套汇者 {PHxm
arbitrary amount 临时款项 =>6Z"LD(
arrangement 措施;安排;协定 63QSYn,t
arrears 欠款 DTdL|
x.{
arrears of pay 欠付薪酬 g]C+uj^
arrears of revenue 逾期未收税款;逾期未收的帐项 ?K7m:Dx
articles of association 组织章程;组织细则;组织章程细则 0\AYUa?RM
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 L4aT=of-
ascertainment of profit 确定利润 nMcd(&`N
"Asia Clear" “亚洲结算系统”