allotment 分配;配股 C;
QAT
allotment notice 股份配售通知;配股通知 Uo12gIX
allotment of shares 股份分配 65h @}9,U
allowable 可获宽免;免税的 5]I| DHmu
allowable business loss 可扣除的营业亏损 <<](XgR(
allowable expenses 可扣税的支出 Ch$*Gm19Z
allowance 免税额;津贴;备抵;准备金 uEyH2QO
allowance for debts 债项的免税额 ZOXIT(mg
allowance for depreciation by wear and tear 耗损折旧免税额 Ghl'nqPlm
allowance for funeral expenses 殡殓费的免税额 .h&k jD
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 yme^b
;a
allowance for repairs and outgoings 修葺及支出方面的免税额 0;4t&v7
allowance to debtor 给债务人的津贴 rqPFU6
alteration of capital 资本更改 %>-@K|:gS
alternate trustee 候补受托人 ~8"8w(CG*I
amalgamation 合并 ac kqH+'
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ZCKka0*
ambit of charges 征税范围;收费范围 kg@>;(V&
amended valuation 经修订的估值 x8\A<(G_M=
American Commodities Exchange 美国商品交易所 D`J6h,=2l/
American Express Bank Limited 美国运通银行 Yt|6
X:l
American Stock Exchange 美国证券交易所 [V'QrcCF
amortization 摊销 O=SkAsim
amount due from banks 存放银行同业的款项 P =3RLL<l
amount due from banks abroad 存放海外银行同业的款项 F:y[@Yn
amount due from holding companies 控股公司欠款 lrfv+
amount due from local banks 存放本港银行同业的款项 Y6,Rj:8
amount due to banks 银行同业的存款 1]IQg;q
amount due to banks abroad 海外银行同业的存款 "&+"@<
amount due to holding companies 控股公司存款 /%_OW@ ?
amount due to local banks 本港银行同业的存款 ,rJXy_
amount due to outport banks 外埠银行同业的存款 VJ ^dY;
amount for note issue 发行纸币的款额 <mi-}s
amount of bond 担保契据的款额 OHiQ7#y
amount of consideration 代价款额 1]orUF&_
amount of contribution 供款数额 yQ#:J9HMJ
amount of indebtedness 负债款额 !mWiYpbU+
amount of principal of the loan 贷款本金额 >.dWjb6t
amount of rates chargeable 应征差饷数额 \J+*
amount of share capital 股本额 meN2ZB?Y
amount of sums assured 承保款额 cUTE$/#s
amount of variation 变动幅度 >``MR%E:<
amount of vote 拨款数额 Ut$;ND.-
amount payable 应付款额 JXyM\}9-X
amount receivable 应收款额 aK`@6F,]j
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5M9 I,
analysis 分析 0b4R
ancillary risk 附属风险 1hcjS
O
annual account 周年帐目;周年帐目报表;年度决算;年结 b~nAPY6
annual accounting date 年结日期 ~ek$C
annual allowance 每年免税额;年积金;年度津贴;年津 )
(y)A[
annual balance 年度余额 [D*UT#FM
annual disposable income 每年可动用收入 H[
DUZ,J
annual estimates 周年预算 ?c0xRO%y
annual fee 年费 z25m_[p2
annual general meeting 周年大会
sKlDu
annual growth rate 年增率;每年增长率 wdUBg*X8
annual long-term supplement 长期个案每年补助金 ?nP*\8
annual pensionable emolument 可供计算退休金的年薪 "M|zv
annual report 年报 Bz5-ITX
Annual Report on the Consumer Price Index 《消费物价指数年报》 `7
/Y@}n
annual return 周年报表;周年申报表;每年报税表格 $.9{if#o&
Annual Return Rules 《周年报表规则》 0P\$2lk
annual review of consumer prices 每年消费物价回顾 +la2n(CAK
annual roll-forward basis 逐年延展方式 Qg6W5Hc
annual salary 年薪 L#vI=GpL,r
annual statement 年度报表;年度决算表 s}N#n(
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 pZtu&R%GU
annuitant 年金受益人 LBF 1;zjK
annuity 年金 r\AyN=
y
annuity contract 年金合约 IpP~Uz
annuity on human life 人寿年金 X/N0LU(q
antecedent debt 先前的债项 eds26(
ante-dated cheque 倒填日期支票 R'S0 zp6
anticipated expenditure 预期开支 i\W/C
anticipated net profit 预期纯利 MNSbtT*^
anticipated revenue 预期收入 u%.$BD Hg
anti-inflation measure 反通货膨胀措施 -WYAN:s
anti-inflationary stance 反通货膨胀立场 26xXl|I
apparent deficit 表面赤字 i86>]
apparent financial solvency 表面偿债能力 A^p[52`
apparent partner 表面合伙人 Ot]Ru,y->+
application for personal assessment 个人入息课税申请书 d6
W SL;$
application of fund 资金应用 Q'%PNrN
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 gks{\ H]
appointed actuary 委任精算师 W"Gkq!3u{
appointed auditor 委任核数师;委任审计师 `X3^fg
appointed trustee 委任的受托人 H"qOSf{
appointer 委任人 f%V4pzOc"
apportioned pro rata 按比例分摊 ^a#X9
apportionment 分配;分摊 D$T%\
P
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1&e} ms
apportionment formula 分摊方程式 _cu:aktf2
apportionment of estate duty 遗产税的分摊 jAud {m*T
appraisal 估价;评估 #lkM=lY'
appreciable growth 可观增长 o`Ta("9^
appreciable impact 显着影响 {l |E:>Q2
appreciable increase 可观增长 >Jp:O
7
appreciation 增值;升值 [ :zO}r:
appreciation against other currencies 相对其他货币升值 lGVEpCS}
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 F+@5C:<?
appreciation tax 增值税 '3?\K3S4i
appropriation 拨款;拨用;拨付 }Q";aU0^
appropriation account 拨款帐目 @'|)~,"bx
Appropriation Bill 拨款法案 uJ6DO#d`P
appropriation-in-aid system 补助拨款办法 aXL{TD:]
approved assets 核准资产 W8]lBh5~:
approved basket stock 认可一篮子证券 DG?"5:Zd
approved budget 核准预算 mQY_`&Jq
approved charitable donation 认可慈善捐款 *cEob b
approved charitable institution 认可慈善机构 '7oA< R
approved currency 核准货币;认可货币 v$N|"o""
approved estimates 核准预算 %?m$`9yU
approved estimates of expenditure 核准开支预算 -N"&/)
approved overseas insurer 核准海外保险人 +=:#wzK@
approved overseas trust company 核准海外信托公司 ;g~TWy^o
approved pooled investment fund 核准汇集投资基金 sq;s]@~
approved provident fund scheme 认可公积金计划 N2w"R{) j\
approved provision 核准拨款 i@4~.iZ8
approved redeemable share 核准可赎回股份 }X=[WCKU
approved regional stock 认可地区性证券 SI=yI-
approved retirement scheme 认可退休金计划 3K_A<j:
approved subordinated loan 核准附属贷款 g>J<%z,}2
arbitrage 套戥;套汇;套利 AhNq/?Q Q~
arbitrageur 套戥者;套汇者 VH[hsj
arbitrary amount 临时款项 LU9A#
arrangement 措施;安排;协定 l\s U
arrears 欠款 mVR P~:+
arrears of pay 欠付薪酬 >
ss/D^YS
arrears of revenue 逾期未收税款;逾期未收的帐项 :duo#w"K
articles of association 组织章程;组织细则;组织章程细则 R~ZFy0
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 PP!SK2u"L
ascertainment of profit 确定利润 1n@8Kv
"Asia Clear" “亚洲结算系统”