allotment 分配;配股 [#(',~lN7
allotment notice 股份配售通知;配股通知 <
cxe
allotment of shares 股份分配 X\kWJQ:
allowable 可获宽免;免税的 zt!7aVm
n
allowable business loss 可扣除的营业亏损 -O\fy!
allowable expenses 可扣税的支出 ~UHjc0
allowance 免税额;津贴;备抵;准备金 *z};&UsF{
allowance for debts 债项的免税额 U6.hH%\}@
allowance for depreciation by wear and tear 耗损折旧免税额 M+I9k;N6&
allowance for funeral expenses 殡殓费的免税额 5,+fM6^V
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ' e %>Ip
allowance for repairs and outgoings 修葺及支出方面的免税额 j`#H%2W\;
allowance to debtor 给债务人的津贴
#jsN
alteration of capital 资本更改 UOyM=#ipY
alternate trustee 候补受托人 w'9!%mr
amalgamation 合并 0\Tp/Ph
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -s0\ 4
ambit of charges 征税范围;收费范围 y&/bp<Z
amended valuation 经修订的估值 L)qUBp@MW
American Commodities Exchange 美国商品交易所 jX0^1d@
American Express Bank Limited 美国运通银行 y
t7 >,
American Stock Exchange 美国证券交易所 ;ik,6_/Y
amortization 摊销 nNeCi
amount due from banks 存放银行同业的款项 !ST7@D
amount due from banks abroad 存放海外银行同业的款项 S$gLL kD1
amount due from holding companies 控股公司欠款 luW"|
amount due from local banks 存放本港银行同业的款项 I>q!co9n
amount due to banks 银行同业的存款 {
yB0JL}n
amount due to banks abroad 海外银行同业的存款 ~NB|BwAh
amount due to holding companies 控股公司存款 %{rPA3Xoy
amount due to local banks 本港银行同业的存款 Dp4x\97O
amount due to outport banks 外埠银行同业的存款 '
<QFf
amount for note issue 发行纸币的款额 ,f@j4*)
amount of bond 担保契据的款额 9{e/ V)
amount of consideration 代价款额 'u%vpvF
amount of contribution 供款数额 ~
dzD7lG6
amount of indebtedness 负债款额
N3zZ>#{
amount of principal of the loan 贷款本金额 =[zP
amount of rates chargeable 应征差饷数额 DWEDL[{
amount of share capital 股本额 |Qcj+HH.
amount of sums assured 承保款额 {{B'65Wu
amount of variation 变动幅度 `$XB_o%@
amount of vote 拨款数额 =M}tet
}
amount payable 应付款额 /r2S1"(q
amount receivable 应收款额 irvd>^&jDC
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @eDs)mY
analysis 分析 w~:F?
ancillary risk 附属风险 mnBTZ/ZjS
annual account 周年帐目;周年帐目报表;年度决算;年结 :pNS$g[
annual accounting date 年结日期 C]fX=~?bGQ
annual allowance 每年免税额;年积金;年度津贴;年津 lMG+,?<uK&
annual balance 年度余额 `%^w-'
annual disposable income 每年可动用收入 :I2,
annual estimates 周年预算 F|VKrH.
annual fee 年费 &,3s2,1U(
annual general meeting 周年大会 NEPK
annual growth rate 年增率;每年增长率 q/Vl>t
annual long-term supplement 长期个案每年补助金 R]o0V*n
annual pensionable emolument 可供计算退休金的年薪 UG_PrZd
annual report 年报 X|/RV4x@Cq
Annual Report on the Consumer Price Index 《消费物价指数年报》 `(gQw~|z
annual return 周年报表;周年申报表;每年报税表格 `'*4B_.
Annual Return Rules 《周年报表规则》 c##tP*(
annual review of consumer prices 每年消费物价回顾 ,0ilNi>
annual roll-forward basis 逐年延展方式 .z=%3p8+
annual salary 年薪 +v'2s@e`
#
annual statement 年度报表;年度决算表 ?3qp?ea
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 P;K LN9/4
annuitant 年金受益人 CBNt
_y
annuity 年金 q`.=/O'
annuity contract 年金合约 d[5v A/8O
annuity on human life 人寿年金 uMpuS1
antecedent debt 先前的债项 w\UAKN60
ante-dated cheque 倒填日期支票 .t8hTlV?<B
anticipated expenditure 预期开支 q@~{g[
anticipated net profit 预期纯利 *4LRdLMn
anticipated revenue 预期收入 jKo9y
anti-inflation measure 反通货膨胀措施 zGNW5S9G
anti-inflationary stance 反通货膨胀立场 ~wF3
$H.@;
apparent deficit 表面赤字 wnK6jMjkSf
apparent financial solvency 表面偿债能力 "FhC"}N
apparent partner 表面合伙人 %W$b2N{l
application for personal assessment 个人入息课税申请书 ;MK|l,aIQ
application of fund 资金应用 xWqV~N
nE
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 I{ki))F
appointed actuary 委任精算师 sa _J6~
appointed auditor 委任核数师;委任审计师 i(.V`G=
appointed trustee 委任的受托人 sDR Av%w
appointer 委任人 lkly2|wA
apportioned pro rata 按比例分摊 y\(xYB>T
apportionment 分配;分摊 S:Jg#1rww-
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 P;-.\VRu
apportionment formula 分摊方程式 Hz[1c4)'F
apportionment of estate duty 遗产税的分摊 k.2GIc:5
appraisal 估价;评估 tQYV4h\Qj
appreciable growth 可观增长 6Vncr}
appreciable impact 显着影响 u^B! 6Sj8
appreciable increase 可观增长 g kV`ZT9
appreciation 增值;升值 N`$F>E,T%
appreciation against other currencies 相对其他货币升值 HmkxE
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 E2t&@t%W
appreciation tax 增值税 MK @rx6<9
appropriation 拨款;拨用;拨付 m
xBx?xM-
appropriation account 拨款帐目 ]Hq,Pr_+
Appropriation Bill 拨款法案 Iw`|,-|
appropriation-in-aid system 补助拨款办法 B
u%%O8
approved assets 核准资产 CB,2BTtRE
approved basket stock 认可一篮子证券 \ykA7Y%
approved budget 核准预算 'p\&Mc_Gu
approved charitable donation 认可慈善捐款 ZXkrFA |
approved charitable institution 认可慈善机构 0UW_ Pbh6
approved currency 核准货币;认可货币 DfU= i'R
approved estimates 核准预算 f Ayh9
approved estimates of expenditure 核准开支预算 OwPHp&{ Y
approved overseas insurer 核准海外保险人 n[r1h=?j3
approved overseas trust company 核准海外信托公司 <gGO
approved pooled investment fund 核准汇集投资基金 ?b'(39fj
approved provident fund scheme 认可公积金计划 /ueOc<[8"
approved provision 核准拨款 %X^qWKix}m
approved redeemable share 核准可赎回股份 ]dl.~;3~~
approved regional stock 认可地区性证券 1*$6u5.=F
approved retirement scheme 认可退休金计划 1zG6^U
approved subordinated loan 核准附属贷款 EE | c@M^
arbitrage 套戥;套汇;套利 )F\kG
e
arbitrageur 套戥者;套汇者 V@s93kh
arbitrary amount 临时款项 YU`k^a7%
arrangement 措施;安排;协定 ePl+ M
arrears 欠款 ?~T(Cue>
arrears of pay 欠付薪酬 1Z;cb0:
arrears of revenue 逾期未收税款;逾期未收的帐项 ?azLaAG
articles of association 组织章程;组织细则;组织章程细则 Y,yU460T8
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ]bmf}&
ascertainment of profit 确定利润 q4Bw5~n
"Asia Clear" “亚洲结算系统”