allotment 分配;配股 Ox@
sI:CT
allotment notice 股份配售通知;配股通知 *k19LI.5
allotment of shares 股份分配 |m2X+s9
allowable 可获宽免;免税的 yV"ZRrjO'Z
allowable business loss 可扣除的营业亏损 *W
kIq>
allowable expenses 可扣税的支出 SCz(5[MZJ
allowance 免税额;津贴;备抵;准备金 1|ra&(=)
allowance for debts 债项的免税额 8HP6+c%
allowance for depreciation by wear and tear 耗损折旧免税额 <A#
l
35
allowance for funeral expenses 殡殓费的免税额 -Y='_4s
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ?yj6CL(,
allowance for repairs and outgoings 修葺及支出方面的免税额 "U\4:k`:
allowance to debtor 给债务人的津贴 kS!viJwtT
alteration of capital 资本更改 >$ e9igwe
alternate trustee 候补受托人 l\s U
amalgamation 合并
V<j.xd7
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ="g*\s?r
ambit of charges 征税范围;收费范围 zSFDUZ]A3
amended valuation 经修订的估值 l~M_S<4n
American Commodities Exchange 美国商品交易所 D#o}cC.
American Express Bank Limited 美国运通银行 D
S'n
American Stock Exchange 美国证券交易所 -UD\;D?$
amortization 摊销 Iyyh!MVF
amount due from banks 存放银行同业的款项 lgb?)=
amount due from banks abroad 存放海外银行同业的款项 ma((2My'H
amount due from holding companies 控股公司欠款 IEzaK
amount due from local banks 存放本港银行同业的款项 ]Ei0d8Uo
amount due to banks 银行同业的存款 'UYR5Y>
amount due to banks abroad 海外银行同业的存款 $bs
G]
amount due to holding companies 控股公司存款 >2Kh0rIH
amount due to local banks 本港银行同业的存款 X0n~-m"m
amount due to outport banks 外埠银行同业的存款 1[yq0^\]M[
amount for note issue 发行纸币的款额 E~_]Lfs)
amount of bond 担保契据的款额 8f3vj
K'
amount of consideration 代价款额 Zib)P &
amount of contribution 供款数额 oDU ;E
amount of indebtedness 负债款额 [!U?}1YQ
amount of principal of the loan 贷款本金额 l@ap]R
amount of rates chargeable 应征差饷数额 .3MIcj=p
amount of share capital 股本额 4'LB7}WG
amount of sums assured 承保款额 Gqy,u3lE
amount of variation 变动幅度 0JJS2oY/
amount of vote 拨款数额 XGkkB
amount payable 应付款额 n8DxB@DI
amount receivable 应收款额 |K|h+fgG6*
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _`pD`7:aI^
analysis 分析 p
f_mf.
ancillary risk 附属风险 [ U wi
annual account 周年帐目;周年帐目报表;年度决算;年结 DmOyBtj
annual accounting date 年结日期 ^J\~XYg{7
annual allowance 每年免税额;年积金;年度津贴;年津 Z%n(O(^L
annual balance 年度余额 )uqA(R>
annual disposable income 每年可动用收入 Z%x\~)~
annual estimates 周年预算 /0eYMG+K=
annual fee 年费 W[}s o6
annual general meeting 周年大会 vVgg0Y2
annual growth rate 年增率;每年增长率 X B_B4X1R
annual long-term supplement 长期个案每年补助金 MG{YrX) oi
annual pensionable emolument 可供计算退休金的年薪 &zuG81F6
annual report 年报 '_$uW&{NI
Annual Report on the Consumer Price Index 《消费物价指数年报》 jr3ti>,xV
annual return 周年报表;周年申报表;每年报税表格 j8sH#b7Z
Annual Return Rules 《周年报表规则》 uy}%0vLo
annual review of consumer prices 每年消费物价回顾 yOwA8^q
annual roll-forward basis 逐年延展方式 Q"7Gy<
annual salary 年薪 g=e71DXG2
annual statement 年度报表;年度决算表 t2r?N}"P
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 bN3#{l-`
annuitant 年金受益人 i}~SDY
annuity 年金 v$ub~Q6W
annuity contract 年金合约 m-jHze`D3
annuity on human life 人寿年金 V3ndV-uQE
antecedent debt 先前的债项 ScSZGs 5&
ante-dated cheque 倒填日期支票 "XT"|KF|D
anticipated expenditure 预期开支 =ID
2
anticipated net profit 预期纯利 >B>CB3U
anticipated revenue 预期收入 np4+"
anti-inflation measure 反通货膨胀措施 k`x=D5s\
anti-inflationary stance 反通货膨胀立场 7YAIA%8
apparent deficit 表面赤字 +z$pg
apparent financial solvency 表面偿债能力 a:_I
apparent partner 表面合伙人 Tdc3_<1
application for personal assessment 个人入息课税申请书 "C*B,D*}:
application of fund 资金应用 JO@|*/mL
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 )nd\7|5#
appointed actuary 委任精算师 H&yD*@
appointed auditor 委任核数师;委任审计师 ZKdeB3D
appointed trustee 委任的受托人 ?}B:
appointer 委任人 /QEiMrz@6
apportioned pro rata 按比例分摊 :F?x)"WoQ+
apportionment 分配;分摊 $8crN$ye
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \))=gu)I
apportionment formula 分摊方程式 g5q$A9.Jl
apportionment of estate duty 遗产税的分摊
@p|$/Z%R,
appraisal 估价;评估 dCFlM&(i
appreciable growth 可观增长 >dM8aJzC
appreciable impact 显着影响 z~\t|Z]G,|
appreciable increase 可观增长 SZ_V^UX_
appreciation 增值;升值 <vUVP\u~$
appreciation against other currencies 相对其他货币升值 P%MfCpyj
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 wP/A^Rs
appreciation tax 增值税 1R.4:Dn_
appropriation 拨款;拨用;拨付 28OWNS
M=
appropriation account 拨款帐目 i7LJ&g/)
Appropriation Bill 拨款法案 -<#!DjV6(
appropriation-in-aid system 补助拨款办法 BtY%r7^o
approved assets 核准资产 Ux2U*a;
approved basket stock 认可一篮子证券 \sA*V%n
approved budget 核准预算 &J
!aw
approved charitable donation 认可慈善捐款 7zTqNnPnf
approved charitable institution 认可慈善机构 ; <Km3
approved currency 核准货币;认可货币 |([R'Orm
approved estimates 核准预算 |~<N -~.C
approved estimates of expenditure 核准开支预算 yE} dj)wd
approved overseas insurer 核准海外保险人 k6Cn"2q <
approved overseas trust company 核准海外信托公司 /b;K
approved pooled investment fund 核准汇集投资基金 ai*b:Q
approved provident fund scheme 认可公积金计划 nmjm<Bu
approved provision 核准拨款 S.|FL%;
approved redeemable share 核准可赎回股份
d^|0R
approved regional stock 认可地区性证券 `)4a[thp
approved retirement scheme 认可退休金计划 =xianQ<lK
approved subordinated loan 核准附属贷款 ,DnYtIERo
arbitrage 套戥;套汇;套利 l?*r5[O>n
arbitrageur 套戥者;套汇者 W9zE{)Sc~
arbitrary amount 临时款项 MK}-<
&v
arrangement 措施;安排;协定 H0"= Vs,n
arrears 欠款 Qju`e Eo
arrears of pay 欠付薪酬 -p-0;Hy
arrears of revenue 逾期未收税款;逾期未收的帐项 H
g5++.Bp
articles of association 组织章程;组织细则;组织章程细则 /Y^8SO4
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 `3q;~ 9
ascertainment of profit 确定利润 $WW)bP
d4^
"Asia Clear" “亚洲结算系统”