allotment 分配;配股 U7(t >/
allotment notice 股份配售通知;配股通知 "lT>V)NB'
allotment of shares 股份分配 W,53|9b@
allowable 可获宽免;免税的 xV}ybRKV
allowable business loss 可扣除的营业亏损 7/UdE:~]*=
allowable expenses 可扣税的支出 |#Q4e51H
allowance 免税额;津贴;备抵;准备金 Rr!oT?6J?
allowance for debts 债项的免税额 4b}94e@(N
allowance for depreciation by wear and tear 耗损折旧免税额 FL /395 <:
allowance for funeral expenses 殡殓费的免税额 ,Qw\w,
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 iDdmr32E
allowance for repairs and outgoings 修葺及支出方面的免税额 Di
^7@}kQS
allowance to debtor 给债务人的津贴 8euh]+
alteration of capital 资本更改 `;R
[*7
alternate trustee 候补受托人 KsG>,#
Q
amalgamation 合并 E979qKl
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 X^%E"{!nU
ambit of charges 征税范围;收费范围 Wb7z&vj
amended valuation 经修订的估值 "+BNas^rF
American Commodities Exchange 美国商品交易所 .>;}G
sN&
American Express Bank Limited 美国运通银行 {T=rsPp<@
American Stock Exchange 美国证券交易所 (e~vrSk+)~
amortization 摊销 Qt
VZ)777
amount due from banks 存放银行同业的款项 W4ygJL7 6
amount due from banks abroad 存放海外银行同业的款项 H"n@=DMLm
amount due from holding companies 控股公司欠款 #R#o/@|
amount due from local banks 存放本港银行同业的款项 Sd\+f6x
amount due to banks 银行同业的存款 LL}b]B[
amount due to banks abroad 海外银行同业的存款 Zi4Ektj2
amount due to holding companies 控股公司存款 |Ox!tvyr
amount due to local banks 本港银行同业的存款 `(dRb
amount due to outport banks 外埠银行同业的存款 Q|1X|_hs
amount for note issue 发行纸币的款额 *9?T?S|^$F
amount of bond 担保契据的款额 n@e[5f9?x
amount of consideration 代价款额 B*,Qw_3dG
amount of contribution 供款数额 #ozQF~
amount of indebtedness 负债款额 <M,A:u\qSQ
amount of principal of the loan 贷款本金额 j\^u_D
amount of rates chargeable 应征差饷数额 >_m4
idq1
amount of share capital 股本额 `JrvD
amount of sums assured 承保款额 f[;l7
amount of variation 变动幅度 Z^?Y TykH
amount of vote 拨款数额 (d@ =
amount payable 应付款额
KJ]ejb$
amount receivable 应收款额 aN}l&4d
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >8>}o4Q/X
analysis 分析 :
~R:[
T2P
ancillary risk 附属风险 TXDb5ZCzM
annual account 周年帐目;周年帐目报表;年度决算;年结 P: 3%#d~q
annual accounting date 年结日期 $S(q;Y
annual allowance 每年免税额;年积金;年度津贴;年津 Ts~)0
annual balance 年度余额 SB<09|2
annual disposable income 每年可动用收入 cz6\qSh\,
annual estimates 周年预算 "v9i;Ba>+
annual fee 年费 Hc"FW5R
annual general meeting 周年大会 .}6Mj]7?i
annual growth rate 年增率;每年增长率 $>M A
annual long-term supplement 长期个案每年补助金 KDmzKOl
annual pensionable emolument 可供计算退休金的年薪 4t<l9Ilp
annual report 年报 -1P*4H2a
Annual Report on the Consumer Price Index 《消费物价指数年报》 -?K?P=B;X
annual return 周年报表;周年申报表;每年报税表格 Om/mpU/U
Annual Return Rules 《周年报表规则》 B<A=U r
annual review of consumer prices 每年消费物价回顾 6?X)'
annual roll-forward basis 逐年延展方式 }K%y'D
annual salary 年薪 _);;@T
annual statement 年度报表;年度决算表 m@W\Pic,j.
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 j & x=?jX
annuitant 年金受益人 $kM8E@x2
annuity 年金 ji~P?5(:
annuity contract 年金合约 0k7kmDW
annuity on human life 人寿年金 >aaHN1Ca
antecedent debt 先前的债项 UVIR
P#
ante-dated cheque 倒填日期支票 V,W":&!x
anticipated expenditure 预期开支 DwLl}{r'
anticipated net profit 预期纯利 NL-<K
anticipated revenue 预期收入 #P''
+$5,
anti-inflation measure 反通货膨胀措施 Oy `2ccQ#
anti-inflationary stance 反通货膨胀立场 -UhGacw
apparent deficit 表面赤字 t'F_1P^*/
apparent financial solvency 表面偿债能力 E{-W#}#
apparent partner 表面合伙人 vMQvq9T}
application for personal assessment 个人入息课税申请书 =`oQcIkz
application of fund 资金应用 2\:z
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 "Y7
]
t:8
appointed actuary 委任精算师
7z?rx
appointed auditor 委任核数师;委任审计师 ^z^ UFW
appointed trustee 委任的受托人 3?"JFfYU,'
appointer 委任人 UQ ~7,D`=#
apportioned pro rata 按比例分摊 L< gp "e
apportionment 分配;分摊 H:DTvv8e{
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 q[}[w! to
apportionment formula 分摊方程式 2EdKxw3$]
apportionment of estate duty 遗产税的分摊 J:c]z
9&!
appraisal 估价;评估 &>Ko}?w
appreciable growth 可观增长 m R? } gR
appreciable impact 显着影响 );cu{GY
appreciable increase 可观增长 w<uK-]t
appreciation 增值;升值 mN9Uyz5G
appreciation against other currencies 相对其他货币升值 t[.wx.y&0
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 njk1x
appreciation tax 增值税 ?xTh}Sky
appropriation 拨款;拨用;拨付 VS:UVe
appropriation account 拨款帐目 \*_@`1m
Appropriation Bill 拨款法案 l9 |x7GB
appropriation-in-aid system 补助拨款办法 ly{Q>MBM
approved assets 核准资产 <KFE.\*Z4
approved basket stock 认可一篮子证券 A-"}aCmik
approved budget 核准预算 3>`CZ]ip}
approved charitable donation 认可慈善捐款 '|\et aD
approved charitable institution 认可慈善机构 &d`z|Gx9
approved currency 核准货币;认可货币 kUdl2["MZ
approved estimates 核准预算 `y26OYo
approved estimates of expenditure 核准开支预算 LE|*Je3a
approved overseas insurer 核准海外保险人 wlh V!a0>
approved overseas trust company 核准海外信托公司 @R|Gz/
approved pooled investment fund 核准汇集投资基金 ?
Q`Sx
approved provident fund scheme 认可公积金计划 S[b)`Wi D
approved provision 核准拨款 +b7}R7:AFH
approved redeemable share 核准可赎回股份 Q/%(&4>'y
approved regional stock 认可地区性证券 ,=9e]pQ
approved retirement scheme 认可退休金计划 |vZ\tQ
approved subordinated loan 核准附属贷款 sI
u{_b
arbitrage 套戥;套汇;套利 Vs1j9P|G
arbitrageur 套戥者;套汇者 #L{+V?
arbitrary amount 临时款项 GnE%C2L-
arrangement 措施;安排;协定 ;JcOm&d/hk
arrears 欠款 j;tT SNF
arrears of pay 欠付薪酬 QL>G-Rp
arrears of revenue 逾期未收税款;逾期未收的帐项 M1MpR+7S
articles of association 组织章程;组织细则;组织章程细则 I$Q%iZ{
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 u#8J`%g
ascertainment of profit 确定利润 s_=/p5\
"Asia Clear" “亚洲结算系统”