allotment 分配;配股 n
Zx^ej\
allotment notice 股份配售通知;配股通知 [tt_>O
allotment of shares 股份分配 HQ4WunH2Y
allowable 可获宽免;免税的
ji ,`?
allowable business loss 可扣除的营业亏损 +&_n[;
allowable expenses 可扣税的支出 ZWx[@5
allowance 免税额;津贴;备抵;准备金 !
c~3 `7v
allowance for debts 债项的免税额 O,J,Q|`H&
allowance for depreciation by wear and tear 耗损折旧免税额 T%}x%9VO7
allowance for funeral expenses 殡殓费的免税额 ,<OS:]
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 J[K>)@I/
allowance for repairs and outgoings 修葺及支出方面的免税额 l>HB 0o
allowance to debtor 给债务人的津贴 Dn~t _n
alteration of capital 资本更改 !a'{gw
alternate trustee 候补受托人 waV4~BdL
amalgamation 合并 )In;nc
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )5
;|mV
ambit of charges 征税范围;收费范围 [vdC $9z,
amended valuation 经修订的估值 ROfke.N\'
American Commodities Exchange 美国商品交易所 )OGO
wStz
American Express Bank Limited 美国运通银行 W$" >\A0%
American Stock Exchange 美国证券交易所 J/ vcP
amortization 摊销 tE=$#
amount due from banks 存放银行同业的款项 yaX%<KBa\
amount due from banks abroad 存放海外银行同业的款项 Gh'{O/F4*
amount due from holding companies 控股公司欠款 .8|5;!`WB
amount due from local banks 存放本港银行同业的款项 $~A\l@xAG
amount due to banks 银行同业的存款 oX/#Mct{s
amount due to banks abroad 海外银行同业的存款 U.WMu%
amount due to holding companies 控股公司存款 ,(#n8|q4
amount due to local banks 本港银行同业的存款 FFF7f 5F
amount due to outport banks 外埠银行同业的存款 VD=F{|^
amount for note issue 发行纸币的款额 }
/Iw]!lK2
amount of bond 担保契据的款额 I)G.tJZ
e
amount of consideration 代价款额 ~BI! l
amount of contribution 供款数额 LA837%)
amount of indebtedness 负债款额
@
|~D?&<\
amount of principal of the loan 贷款本金额 a4
!6K
amount of rates chargeable 应征差饷数额 L w/ZKXDU2
amount of share capital 股本额 =1F F2#zS
amount of sums assured 承保款额 T=cb:PD{%
amount of variation 变动幅度 R&}{_1dj8
amount of vote 拨款数额 QlxlT $o}
amount payable 应付款额 y {Mh ?H
amount receivable 应收款额 iJu$&
u
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 RAEiIf!3
analysis 分析 lGX_5R
ancillary risk 附属风险 &4L+[M{J@4
annual account 周年帐目;周年帐目报表;年度决算;年结 TUd=qnu
annual accounting date 年结日期 H*dQT y,
annual allowance 每年免税额;年积金;年度津贴;年津 +)d7SWO6]!
annual balance 年度余额 Wuji'sxTs
annual disposable income 每年可动用收入 |<7nf7 5c}
annual estimates 周年预算 Hn(L0#Oqy
annual fee 年费 Dr"F5Wbg
annual general meeting 周年大会 9hs7B!3pc>
annual growth rate 年增率;每年增长率 zd[cp@
annual long-term supplement 长期个案每年补助金 .aR$ou,7
annual pensionable emolument 可供计算退休金的年薪 r+Y]S-o:
annual report 年报 )'?@raB!
Annual Report on the Consumer Price Index 《消费物价指数年报》 3sGe#s%
annual return 周年报表;周年申报表;每年报税表格 ps?B;P
Annual Return Rules 《周年报表规则》 Wv)2dD2I
annual review of consumer prices 每年消费物价回顾 =
P{]3K
annual roll-forward basis 逐年延展方式 UbV} !
annual salary 年薪 <^jW
annual statement 年度报表;年度决算表 ='r4zz
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 !7[Rhk7bW
annuitant 年金受益人 uH!;4@uI
annuity 年金 qdVExO&
annuity contract 年金合约 *
Y
Y:JLe
annuity on human life 人寿年金 .:s**UiDR
antecedent debt 先前的债项 Eq/%k $6#1
ante-dated cheque 倒填日期支票 =u`^QE
anticipated expenditure 预期开支 7":0CU%%
anticipated net profit 预期纯利 CpICb9w
anticipated revenue 预期收入 ;H8A
"$%n~
anti-inflation measure 反通货膨胀措施 kQm\;[R
anti-inflationary stance 反通货膨胀立场 M0% ):P?x
apparent deficit 表面赤字 8>K2[cPD
apparent financial solvency 表面偿债能力 *tT}y(M
apparent partner 表面合伙人 /CN^">|_
application for personal assessment 个人入息课税申请书 %@jv\J
application of fund 资金应用 (UTt_ry 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 O-vvFl#4
appointed actuary 委任精算师 0$l
D
appointed auditor 委任核数师;委任审计师 E8
Wgm
8
appointed trustee 委任的受托人 `795K8
appointer 委任人 Si]8*>}-B
apportioned pro rata 按比例分摊 qN_jsJ
apportionment 分配;分摊 z|SLH<~
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 PR
Cr7f
apportionment formula 分摊方程式 ghiFI<)VY
apportionment of estate duty 遗产税的分摊 q-}J0vu\K
appraisal 估价;评估 2FS,B\d
appreciable growth 可观增长 -K)P|'-?m
appreciable impact 显着影响 '?k*wEu
appreciable increase 可观增长 dDy9yw%f?
appreciation 增值;升值 <H~ (iQ
appreciation against other currencies 相对其他货币升值 d+fig{<b
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 L+s,,k
appreciation tax 增值税 X J
y]d/
appropriation 拨款;拨用;拨付 #.%;U' #O
appropriation account 拨款帐目 p]#%e0
Appropriation Bill 拨款法案 xFS`#1
appropriation-in-aid system 补助拨款办法 9oY%v7
approved assets 核准资产 *Ta*0Fr=9|
approved basket stock 认可一篮子证券 }45&s9m=
approved budget 核准预算 cQUmcK/,
approved charitable donation 认可慈善捐款 jfHVXu^M
approved charitable institution 认可慈善机构 W 6~B~L
approved currency 核准货币;认可货币 6?ylSQ]1
approved estimates 核准预算 pUr.<yc&u
approved estimates of expenditure 核准开支预算 avk0pY(n
approved overseas insurer 核准海外保险人 hun/H4f|
approved overseas trust company 核准海外信托公司 i3>7R'q>
approved pooled investment fund 核准汇集投资基金 @K]D :MSS
approved provident fund scheme 认可公积金计划 e?G] fz
approved provision 核准拨款 z&d&Ky
approved redeemable share 核准可赎回股份 dd>stp
approved regional stock 认可地区性证券 x5 3aGi|
approved retirement scheme 认可退休金计划 [>4Ou^=1
approved subordinated loan 核准附属贷款 ?E2/
CM
arbitrage 套戥;套汇;套利 6546"sU
arbitrageur 套戥者;套汇者 `hL16S
arbitrary amount 临时款项 fXBA
P10#
arrangement 措施;安排;协定 l>S~)FNwXJ
arrears 欠款 hHdH#-O:4"
arrears of pay 欠付薪酬 !B(6
arrears of revenue 逾期未收税款;逾期未收的帐项 QE$sXP7&u
articles of association 组织章程;组织细则;组织章程细则 (~N&ov
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Ah28D!Gor
ascertainment of profit 确定利润 Je+z\eT!5<
"Asia Clear" “亚洲结算系统”