allotment 分配;配股 )Ii`/I^
allotment notice 股份配售通知;配股通知 RU=\eD
allotment of shares 股份分配 !x:{"
allowable 可获宽免;免税的 PJ4/E
allowable business loss 可扣除的营业亏损 ~;z]
_`_Va
allowable expenses 可扣税的支出 >9mj/P D
allowance 免税额;津贴;备抵;准备金 g!.piG|
allowance for debts 债项的免税额 &uF~t
|!c
allowance for depreciation by wear and tear 耗损折旧免税额 KLW>O_+
allowance for funeral expenses 殡殓费的免税额 %wXjP`#
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 spTz}p^\O
allowance for repairs and outgoings 修葺及支出方面的免税额 A|4om=MO
allowance to debtor 给债务人的津贴 E=CA Wj\
alteration of capital 资本更改 j{'_sI{{
alternate trustee 候补受托人 Cn{v\Q~.4
amalgamation 合并 HI{h>g T
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 d#XgO5eyO
ambit of charges 征税范围;收费范围 f _$hK9I
amended valuation 经修订的估值 OSfT\8YA
American Commodities Exchange 美国商品交易所 5]up%.
American Express Bank Limited 美国运通银行 ]l C2YD}
American Stock Exchange 美国证券交易所 7M
_
mR Vh
amortization 摊销 4x&Dz0[[S
amount due from banks 存放银行同业的款项 @/?i|!6
amount due from banks abroad 存放海外银行同业的款项 ,(Ol]W}
amount due from holding companies 控股公司欠款 UmvnVmnv
amount due from local banks 存放本港银行同业的款项
A'rd1"K
amount due to banks 银行同业的存款 kI9I{ &J&
amount due to banks abroad 海外银行同业的存款 d=meh4Y
amount due to holding companies 控股公司存款 \NMqlxp2
amount due to local banks 本港银行同业的存款 =+UtAf<n
amount due to outport banks 外埠银行同业的存款 S-}c_zbl;
amount for note issue 发行纸币的款额 VKZP\]$XG
amount of bond 担保契据的款额 hJ]Oa7r
amount of consideration 代价款额 `)5WA{z
amount of contribution 供款数额 _WvVF*Q"k
amount of indebtedness 负债款额 S[2?,C<2=
amount of principal of the loan 贷款本金额 pW@W-k:u
amount of rates chargeable 应征差饷数额 :aBxyS*}G
amount of share capital 股本额 kX+9U"`
C
amount of sums assured 承保款额 |1tpXpe
amount of variation 变动幅度 Y#Q!mbp
amount of vote 拨款数额
RD"-(T
amount payable 应付款额 9od*N$
amount receivable 应收款额 ]Ml
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8B &EH+
analysis 分析
8AFc=Wx
ancillary risk 附属风险 }eW<P079
annual account 周年帐目;周年帐目报表;年度决算;年结 54Rp0otv
annual accounting date 年结日期 UimofFmI%
annual allowance 每年免税额;年积金;年度津贴;年津 Su7N ?X!
annual balance 年度余额
x>B\2;
annual disposable income 每年可动用收入 Pzq^x]
annual estimates 周年预算 qEXN}Pq<
annual fee 年费 SepwMB4@
annual general meeting 周年大会 3~bB2APk
annual growth rate 年增率;每年增长率 y
yljyE
annual long-term supplement 长期个案每年补助金 vG'#5%,|
annual pensionable emolument 可供计算退休金的年薪 .#bf9JOE
annual report 年报 lq "X_M$
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ky"FL
annual return 周年报表;周年申报表;每年报税表格 * 30K}&T
Annual Return Rules 《周年报表规则》 Q&vdBO/
annual review of consumer prices 每年消费物价回顾 J<+f7L
annual roll-forward basis 逐年延展方式 xSd&xwP
annual salary 年薪 k9OGnCW\
annual statement 年度报表;年度决算表 2b"DkJj'
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 cQuL9Xo
annuitant 年金受益人 qe#5;#
annuity 年金 zs Q|L
wQ
annuity contract 年金合约 ~a[/l
annuity on human life 人寿年金 z2t+1In,
antecedent debt 先前的债项 ih/E,B"
ante-dated cheque 倒填日期支票 3.?be.cq
anticipated expenditure 预期开支 6];3h>c]N
anticipated net profit 预期纯利 L?ht^ H
anticipated revenue 预期收入 #f) TAA
anti-inflation measure 反通货膨胀措施 rkR5>S( 2M
anti-inflationary stance 反通货膨胀立场 m!Z<\2OP
apparent deficit 表面赤字 :=;{w~D
apparent financial solvency 表面偿债能力 t!3N|`x
apparent partner 表面合伙人 f0sGE5
application for personal assessment 个人入息课税申请书 -grf7w^
application of fund 资金应用
G2
kU_
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 [Cv./hEQi
appointed actuary 委任精算师 $ch`.$wx
appointed auditor 委任核数师;委任审计师 ebI2gEu;a
appointed trustee 委任的受托人 vuPNru" 2
appointer 委任人 a24 AmoWx
apportioned pro rata 按比例分摊 KH;~VR8"/
apportionment 分配;分摊 30uPDDvar
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 i cTpx#|=
apportionment formula 分摊方程式 iO5g30l
apportionment of estate duty 遗产税的分摊 dREY m}1
appraisal 估价;评估 sd\p[MXX
appreciable growth 可观增长 ft(o-f7,
appreciable impact 显着影响 &N/t%q
appreciable increase 可观增长 !Yb !Au[
appreciation 增值;升值 &;d
N:F;
appreciation against other currencies 相对其他货币升值 vHpw?(]
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 BNNM$.ZIQ
appreciation tax 增值税 rMx Iujx
appropriation 拨款;拨用;拨付 Mz6(M,hkq
appropriation account 拨款帐目 1B2#uhT]r
Appropriation Bill 拨款法案 ZAgXz{!H(
appropriation-in-aid system 补助拨款办法 (8h4\utA
approved assets 核准资产 H/*ol^X7
approved basket stock 认可一篮子证券 950N\Y@u
approved budget 核准预算 !="q"X/*
approved charitable donation 认可慈善捐款 ~SQxFAto
approved charitable institution 认可慈善机构 N~O3KG q
approved currency 核准货币;认可货币 zk8)!Af
approved estimates 核准预算 k(dakFaC^
approved estimates of expenditure 核准开支预算 hvw9i7#
approved overseas insurer 核准海外保险人 zW%Em81Wd
approved overseas trust company 核准海外信托公司 &su'znLV
approved pooled investment fund 核准汇集投资基金 &[-(=43@
approved provident fund scheme 认可公积金计划 )Wk_|zO-
approved provision 核准拨款 ~#*C,4m
approved redeemable share 核准可赎回股份 hHE~/U
approved regional stock 认可地区性证券 w7U]-MW6A*
approved retirement scheme 认可退休金计划 |^1U<'oM#
approved subordinated loan 核准附属贷款 #%p44%
W
arbitrage 套戥;套汇;套利 ^b+>r
arbitrageur 套戥者;套汇者 NVv
<vu
arbitrary amount 临时款项 29RP$$gR
arrangement 措施;安排;协定 f"5O'QHGQK
arrears 欠款 :'Qiwf&
arrears of pay 欠付薪酬 ,D+ydr
arrears of revenue 逾期未收税款;逾期未收的帐项 {\[ Gl
articles of association 组织章程;组织细则;组织章程细则 pd'0|
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ?N<My&E
ascertainment of profit 确定利润 INi$-Y+
"Asia Clear" “亚洲结算系统”