allotment 分配;配股 JV,h1/a("
allotment notice 股份配售通知;配股通知 8i^
./P
allotment of shares 股份分配 $J4)z&%dr
allowable 可获宽免;免税的 iYiTkq
allowable business loss 可扣除的营业亏损 SDbkPx
allowable expenses 可扣税的支出 C6g p}%
allowance 免税额;津贴;备抵;准备金 ;P'5RCqj
allowance for debts 债项的免税额 +b_[JP2
allowance for depreciation by wear and tear 耗损折旧免税额 jBEW("4R
allowance for funeral expenses 殡殓费的免税额
D\;5{,:d
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 tW!*W?
allowance for repairs and outgoings 修葺及支出方面的免税额 ,dd1/zm
allowance to debtor 给债务人的津贴 #t2N=3dOj
alteration of capital 资本更改 ~[F7M{LS
alternate trustee 候补受托人 hKg +A
amalgamation 合并 cD9U^SOS
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 60n>FQ<
ambit of charges 征税范围;收费范围 *oLDy1<
amended valuation 经修订的估值 x4 4V
9-o
American Commodities Exchange 美国商品交易所 Cj }H'k<B
American Express Bank Limited 美国运通银行 tYgHJ~1L*
American Stock Exchange 美国证券交易所 !ni
1 qM
amortization 摊销 oP
T)vN?
amount due from banks 存放银行同业的款项 : &n
F>
amount due from banks abroad 存放海外银行同业的款项 iDcYyNE
amount due from holding companies 控股公司欠款 com4@NK
amount due from local banks 存放本港银行同业的款项 &E6V'*<93
amount due to banks 银行同业的存款 o&M.9V?~~
amount due to banks abroad 海外银行同业的存款 0$b4\.0>~
amount due to holding companies 控股公司存款 E 6MeM'sx
amount due to local banks 本港银行同业的存款 [jCYj0Qf8
amount due to outport banks 外埠银行同业的存款 +BO kHXk1
amount for note issue 发行纸币的款额 `<P:ly.
amount of bond 担保契据的款额 }(DH_0
amount of consideration 代价款额 EUh_`R
amount of contribution 供款数额 i`<L#6RBT
amount of indebtedness 负债款额 -da: j-_
amount of principal of the loan 贷款本金额 2~QJ]qo =
amount of rates chargeable 应征差饷数额 3.P7GbN
amount of share capital 股本额 J"S(GL
amount of sums assured 承保款额 G{,DoCM5WL
amount of variation 变动幅度 K;Hgq4
amount of vote 拨款数额 2yFT` 5+H4
amount payable 应付款额 j[mII5e7g
amount receivable 应收款额 -{C Gn5]_#
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 d@$bPQQ$,
analysis 分析 8mLW^R:`
ancillary risk 附属风险 =_j<x$,b-
annual account 周年帐目;周年帐目报表;年度决算;年结 Tb;,t=;u
annual accounting date 年结日期 D
vU1+y
annual allowance 每年免税额;年积金;年度津贴;年津 gMZ+kP`
annual balance 年度余额 \
qq
annual disposable income 每年可动用收入 IG\Cj7{K^
annual estimates 周年预算 o%`=+-K
annual fee 年费 2"shB(:z>
annual general meeting 周年大会 }CZw'fhVWO
annual growth rate 年增率;每年增长率 bYpeI(zK
annual long-term supplement 长期个案每年补助金 =vQ J2Rg
annual pensionable emolument 可供计算退休金的年薪 `:EhYj.
annual report 年报 K1R?Qt,qDF
Annual Report on the Consumer Price Index 《消费物价指数年报》 79}jK"Gc
annual return 周年报表;周年申报表;每年报税表格 dHg[r|xC
Annual Return Rules 《周年报表规则》 ~:0w%
annual review of consumer prices 每年消费物价回顾 x@/:{B
annual roll-forward basis 逐年延展方式 y3j"vKG
annual salary 年薪 Og@{6>
annual statement 年度报表;年度决算表 \RPwSx
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 hosY`"X
annuitant 年金受益人 zG/? wP"
annuity 年金 G3]#Du
annuity contract 年金合约 SsZSR.tD
annuity on human life 人寿年金 D:IG;Rsc
antecedent debt 先前的债项 h<>yzr3fN
ante-dated cheque 倒填日期支票 '+vmC*-I(
anticipated expenditure 预期开支 @OFx
nF`
anticipated net profit 预期纯利 a]%sks
anticipated revenue 预期收入 x H=15JY1W
anti-inflation measure 反通货膨胀措施 >KdV]!H
anti-inflationary stance 反通货膨胀立场 Z
zp"CK 5
apparent deficit 表面赤字 -r3
s{HO
apparent financial solvency 表面偿债能力 bi",DKU{l
apparent partner 表面合伙人 )cP)HbOd=
application for personal assessment 个人入息课税申请书 34N~<-9AY
application of fund 资金应用 /K1cP>oE
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Q[q`)~|
appointed actuary 委任精算师 L1DH9wiQi
appointed auditor 委任核数师;委任审计师 IFS_DW
appointed trustee 委任的受托人 y:Of~
]9@
appointer 委任人 U~"Y8g#qgy
apportioned pro rata 按比例分摊 4*E5@{D
apportionment 分配;分摊 lQ!OD&6
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 aH@-"Wi
apportionment formula 分摊方程式 s0D4K
apportionment of estate duty 遗产税的分摊 ]{\M,txo8
appraisal 估价;评估 ]b sabS?
appreciable growth 可观增长 {i8zM6eC
appreciable impact 显着影响 gJrWewEe
appreciable increase 可观增长 xh9$ZavB*
appreciation 增值;升值 Qr7v^H~E4.
appreciation against other currencies 相对其他货币升值 b.\xPb
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &
oS$<
appreciation tax 增值税 EX`P(=zD
appropriation 拨款;拨用;拨付 :;7I_tb
appropriation account 拨款帐目 M`Er&n
Qs
Appropriation Bill 拨款法案 @%R<3!3v
appropriation-in-aid system 补助拨款办法 Mn.,?IF`K
approved assets 核准资产 H0Pxw
P>q
approved basket stock 认可一篮子证券 5:h[%3'bB
approved budget 核准预算 ZYwcB]xEz
approved charitable donation 认可慈善捐款 7w/IHM L
approved charitable institution 认可慈善机构 \WCQ>c?~
approved currency 核准货币;认可货币 o|(5Sr&H
approved estimates 核准预算 =^nb+}Nz(
approved estimates of expenditure 核准开支预算 +J X;T(T
approved overseas insurer 核准海外保险人 RP&bb{Y
approved overseas trust company 核准海外信托公司 W
p=3heCa6
approved pooled investment fund 核准汇集投资基金 JQ&t"`\k
approved provident fund scheme 认可公积金计划 `C+<!)2
approved provision 核准拨款 DmiBM6t3N
approved redeemable share 核准可赎回股份 7^q~a(j
approved regional stock 认可地区性证券 9Eyx Ob
approved retirement scheme 认可退休金计划 @p+;iS1}
approved subordinated loan 核准附属贷款 ~7P)$[
arbitrage 套戥;套汇;套利 9)q3cjP{<
arbitrageur 套戥者;套汇者 .V?:&_}_I6
arbitrary amount 临时款项 'YNaLZ20
arrangement 措施;安排;协定 ,^#Jw`w^
arrears 欠款 ut{T:kT
arrears of pay 欠付薪酬 kXMp()N8`
arrears of revenue 逾期未收税款;逾期未收的帐项 NB"S,\M0
articles of association 组织章程;组织细则;组织章程细则 $cCC
1=dW
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 #<im?
ascertainment of profit 确定利润 %BqaVOKJ"f
"Asia Clear" “亚洲结算系统”