allotment 分配;配股 +C[g>c}d
allotment notice 股份配售通知;配股通知 0/9]TIc
allotment of shares 股份分配 CPMGsW^
allowable 可获宽免;免税的 SD<a#S\o
allowable business loss 可扣除的营业亏损 ?~!9\dek,
allowable expenses 可扣税的支出 51y#AQ@
allowance 免税额;津贴;备抵;准备金 To5hVL<Ex"
allowance for debts 债项的免税额 Vu=/<;-N
allowance for depreciation by wear and tear 耗损折旧免税额 u05Yy&(f
allowance for funeral expenses 殡殓费的免税额 /,UnT(/k(
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 -esQyLx
allowance for repairs and outgoings 修葺及支出方面的免税额 qZ&~&f|>e
allowance to debtor 给债务人的津贴 ]V_A4D
f
alteration of capital 资本更改 Ip:54
alternate trustee 候补受托人
V; CPn
amalgamation 合并 yMTO 5~U{
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 x~wS/y
ambit of charges 征税范围;收费范围 w( _42)v]g
amended valuation 经修订的估值 6bLn8
UT
American Commodities Exchange 美国商品交易所 Pg{1' -
American Express Bank Limited 美国运通银行 4^M"V5tDx
American Stock Exchange 美国证券交易所 KIag(!&
amortization 摊销 H-U_
amount due from banks 存放银行同业的款项 t(9q6x3|e
amount due from banks abroad 存放海外银行同业的款项 U+@U/s%8
amount due from holding companies 控股公司欠款 y&-QLX L
amount due from local banks 存放本港银行同业的款项 <a
DZ{T%
amount due to banks 银行同业的存款 ~!!|#A)W
amount due to banks abroad 海外银行同业的存款 LO>42o?/i
amount due to holding companies 控股公司存款 !!H"B('m
amount due to local banks 本港银行同业的存款 %yu =,J j
amount due to outport banks 外埠银行同业的存款 JXYZ5&[
amount for note issue 发行纸币的款额 ?s3S$Ih
amount of bond 担保契据的款额 ;R[3nb9%
amount of consideration 代价款额 2vX $:4
amount of contribution 供款数额 q$mc{F($D
amount of indebtedness 负债款额 "\KBF
amount of principal of the loan 贷款本金额 H(r D*R[
amount of rates chargeable 应征差饷数额 ^W,5A;*3
amount of share capital 股本额 X<P
<-e9
amount of sums assured 承保款额 ?1a9k@[t
amount of variation 变动幅度 ,^97Ks
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amount of vote 拨款数额 /:'>-253
amount payable 应付款额 s&(;
amount receivable 应收款额 P
<+0sh
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 cgSN:$p(R
analysis 分析 ~"CGur P
ancillary risk 附属风险 -4&
i t:
annual account 周年帐目;周年帐目报表;年度决算;年结 *{!Y_FrL
annual accounting date 年结日期 .8Bo5)q$a-
annual allowance 每年免税额;年积金;年度津贴;年津 bAGKi.
annual balance 年度余额 `+"(GaZ
annual disposable income 每年可动用收入 C?T\5}h
annual estimates 周年预算 Cl]?qH*:
annual fee 年费 5$D "uAp<V
annual general meeting 周年大会 |f#hGk6
annual growth rate 年增率;每年增长率 ?(R3%fU
annual long-term supplement 长期个案每年补助金 ]b!n ;{5
annual pensionable emolument 可供计算退休金的年薪 O9(z"c
annual report 年报 x9 %=d
Annual Report on the Consumer Price Index 《消费物价指数年报》 %BP>,E/w
annual return 周年报表;周年申报表;每年报税表格 9ziFjP+1
Annual Return Rules 《周年报表规则》 g-~ _gt7
annual review of consumer prices 每年消费物价回顾 r(46jV.sD:
annual roll-forward basis 逐年延展方式 r~j
[Qm"CJ
annual salary 年薪 R=lw}jH [Z
annual statement 年度报表;年度决算表 q!eE~O;A
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 D3X4@sM
annuitant 年金受益人 MMs~f*
annuity 年金 YcN|L&R.
annuity contract 年金合约 ]HuB%G|t1V
annuity on human life 人寿年金 :aej.>I0
antecedent debt 先前的债项 1x:W 3.
ante-dated cheque 倒填日期支票 ehr-o7](
anticipated expenditure 预期开支 %+N]$Q
anticipated net profit 预期纯利 ]VRa4ZB{u
anticipated revenue 预期收入 :_~.Nt
anti-inflation measure 反通货膨胀措施 Og/aTR<;=
anti-inflationary stance 反通货膨胀立场 b-sN#'TDg
apparent deficit 表面赤字 f\]?,
apparent financial solvency 表面偿债能力
D}98ZKi
apparent partner 表面合伙人 Q=`yPK>{$N
application for personal assessment 个人入息课税申请书 ~v.mbh
application of fund 资金应用 G`Nw]_
Z
_
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Z~~6y6p
appointed actuary 委任精算师
X8$Mzeq
appointed auditor 委任核数师;委任审计师 ,X4+i8Yc
appointed trustee 委任的受托人 1
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appointer 委任人 A'DFY {
apportioned pro rata 按比例分摊 %8FfP5#
apportionment 分配;分摊 6 dRhK+|
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +[!S[K
E
apportionment formula 分摊方程式 tQ|c.`)W
apportionment of estate duty 遗产税的分摊 F@i>l{C
appraisal 估价;评估 qk2E
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appreciable growth 可观增长 Q[biy{(b8
appreciable impact 显着影响 )4L2&e`k)(
appreciable increase 可观增长 GfE>?mG
appreciation 增值;升值 b&:v6#i
appreciation against other currencies 相对其他货币升值 [a2]_]E%
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 f+cb83}n]
appreciation tax 增值税 S4x9k{Xn
appropriation 拨款;拨用;拨付 P}v
;d]
appropriation account 拨款帐目 g"m'
C6;
Appropriation Bill 拨款法案 eU1F7LS
appropriation-in-aid system 补助拨款办法 '[
t.
approved assets 核准资产 ,|:
.0g[n
approved basket stock 认可一篮子证券 n1."Qix0
approved budget 核准预算 *[Z`0AgP
approved charitable donation 认可慈善捐款 tYu<(Z(l)
approved charitable institution 认可慈善机构 `Nx@MPo
approved currency 核准货币;认可货币 $oBs%.Jp
approved estimates 核准预算 _QL|pLf-
approved estimates of expenditure 核准开支预算 EZ)b E9
approved overseas insurer 核准海外保险人 >G6kF!V
approved overseas trust company 核准海外信托公司 wk|+[Rl;L
approved pooled investment fund 核准汇集投资基金
J=`
8
approved provident fund scheme 认可公积金计划 NfV|c~?d
approved provision 核准拨款 }?s-$@$R
approved redeemable share 核准可赎回股份 4z0gyCAC A
approved regional stock 认可地区性证券 =!'9TS
approved retirement scheme 认可退休金计划 JbPk
C*.
approved subordinated loan 核准附属贷款 l=CAr
arbitrage 套戥;套汇;套利 |>;PV4])(
arbitrageur 套戥者;套汇者 {r_HcI(h
arbitrary amount 临时款项 /ox7$|Jyr
arrangement 措施;安排;协定 * ,a
F-
arrears 欠款 nn7LL+h
arrears of pay 欠付薪酬 |?T=4~b
arrears of revenue 逾期未收税款;逾期未收的帐项 OcTWq
articles of association 组织章程;组织细则;组织章程细则 ?^Rp"
H
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 s2O()u-
ascertainment of profit 确定利润 \l GD8@,x
"Asia Clear" “亚洲结算系统”