allotment 分配;配股 5/DTE:M<
allotment notice 股份配售通知;配股通知 Dqe)8 r
allotment of shares 股份分配 Ri4_zb
allowable 可获宽免;免税的 Gk,{{:M:5
allowable business loss 可扣除的营业亏损 jpyV52
allowable expenses 可扣税的支出 WM: ~P$%cx
allowance 免税额;津贴;备抵;准备金 $/],QD_;"
allowance for debts 债项的免税额 j2lo~J)
allowance for depreciation by wear and tear 耗损折旧免税额 -'JTVfm.
allowance for funeral expenses 殡殓费的免税额 +%X_+9bd
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 k@5#^G
allowance for repairs and outgoings 修葺及支出方面的免税额 rfYu8-
allowance to debtor 给债务人的津贴 7GfgW02
alteration of capital 资本更改 ,oIZ5u{#,
alternate trustee 候补受托人 %H>vMR-,~
amalgamation 合并 \l{*1lQ`
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 s8}:8
ambit of charges 征税范围;收费范围 {b^naE
amended valuation 经修订的估值 D/V.o}X$
American Commodities Exchange 美国商品交易所 ogML
v}
American Express Bank Limited 美国运通银行 O 4N_lr~
American Stock Exchange 美国证券交易所 W)^:*z
amortization 摊销 /`hr)
amount due from banks 存放银行同业的款项 Q6,rY(b6
amount due from banks abroad 存放海外银行同业的款项 3k;U#H
amount due from holding companies 控股公司欠款 NUH;GMj,,
amount due from local banks 存放本港银行同业的款项 C-qsyJgZy
amount due to banks 银行同业的存款 "+_]N9%)
amount due to banks abroad 海外银行同业的存款 GWjKZ1p
amount due to holding companies 控股公司存款 IG`~^-}7lR
amount due to local banks 本港银行同业的存款 vIU+ZdBw
amount due to outport banks 外埠银行同业的存款 h\'GL(?DBI
amount for note issue 发行纸币的款额 FO_nS
amount of bond 担保契据的款额 #lltXqvD?
amount of consideration 代价款额 U`F
ybP2R~
amount of contribution 供款数额 FvG9PPd
amount of indebtedness 负债款额 *IGxa
amount of principal of the loan 贷款本金额 MGc=TQ.
amount of rates chargeable 应征差饷数额 ZyCAl9{p
amount of share capital 股本额
eno*JK
amount of sums assured 承保款额 }Bc'(2A;,
amount of variation 变动幅度 "c!s\iuBU
amount of vote 拨款数额 2@08 V|
amount payable 应付款额 n#z^uq|v
amount receivable 应收款额 bw%1*;n)
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 edGV[=]F
analysis 分析 _QvyFKAM
ancillary risk 附属风险 /T#<g:
annual account 周年帐目;周年帐目报表;年度决算;年结 C>v
annual accounting date 年结日期 a47Btd'm
annual allowance 每年免税额;年积金;年度津贴;年津 @kvp2P+O
annual balance 年度余额 OOl{
annual disposable income 每年可动用收入 vR,HCI
annual estimates 周年预算 #Yw^n?~~
annual fee 年费 >-X&/i
annual general meeting 周年大会 YL){o$-N"J
annual growth rate 年增率;每年增长率 32~Tf,
annual long-term supplement 长期个案每年补助金 W U<#_by
g
annual pensionable emolument 可供计算退休金的年薪 [ R~+p#l+Q
annual report 年报 + W@r p#
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~|DF-t
V
annual return 周年报表;周年申报表;每年报税表格 15yIPv+5
Annual Return Rules 《周年报表规则》 %M}zi'qQ?
annual review of consumer prices 每年消费物价回顾
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annual roll-forward basis 逐年延展方式 W**=X\"'
annual salary 年薪 te6[^_k
annual statement 年度报表;年度决算表 !ox &`
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 #H!~:Xu
annuitant 年金受益人 /2FX"I[0V%
annuity 年金 ykM#EyN
annuity contract 年金合约 4T^M@+&|
annuity on human life 人寿年金 @lTUag'U0
antecedent debt 先前的债项 7y[B[$P
ante-dated cheque 倒填日期支票 @b>]q$)(}
anticipated expenditure 预期开支 ]m4LY.SQ
anticipated net profit 预期纯利 ++dV5
anticipated revenue 预期收入 N23s{S t
anti-inflation measure 反通货膨胀措施 vnN_csJ#^
anti-inflationary stance 反通货膨胀立场 DVB:8"Bu
apparent deficit 表面赤字 @=;6:akz`
apparent financial solvency 表面偿债能力 'h81\SKFK9
apparent partner 表面合伙人 Lvp/} /H/
application for personal assessment 个人入息课税申请书 +Og O<P
application of fund 资金应用 +u
T=Wb \
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 F)gL=6h
appointed actuary 委任精算师 iGha pD
appointed auditor 委任核数师;委任审计师
L1F){8[
appointed trustee 委任的受托人 E_H1X'|qS4
appointer 委任人 SQ.4IWT(hR
apportioned pro rata 按比例分摊 ?0?'
apportionment 分配;分摊 c<H4rB
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 I7uYsjh@u
apportionment formula 分摊方程式 ko5\*!|:lj
apportionment of estate duty 遗产税的分摊 #e|eWi>
appraisal 估价;评估 ~(Tz <
appreciable growth 可观增长 ~f@<]
appreciable impact 显着影响 RU{}qPs?
appreciable increase 可观增长 t[Q^Xp
appreciation 增值;升值 TM"-X\e~{
appreciation against other currencies 相对其他货币升值 JfVayI=
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O Z#?
appreciation tax 增值税 Fx@
{]
appropriation 拨款;拨用;拨付 hV,3xrm?P
appropriation account 拨款帐目 t
=*K?'ly
Appropriation Bill 拨款法案 :?p{ga9
appropriation-in-aid system 补助拨款办法 HhpP}9P;
approved assets 核准资产 \O0fo^+U,,
approved basket stock 认可一篮子证券 t{7l.>kf
approved budget 核准预算 kl={L{r
approved charitable donation 认可慈善捐款 z)0VP QMT
approved charitable institution 认可慈善机构 R80R{Ze
approved currency 核准货币;认可货币 eT|_0kx1
approved estimates 核准预算 c8'8DM
approved estimates of expenditure 核准开支预算 [%@zH
approved overseas insurer 核准海外保险人 V\G>e{
approved overseas trust company 核准海外信托公司 JxvwquI
approved pooled investment fund 核准汇集投资基金 */\.-L{h
approved provident fund scheme 认可公积金计划 7'8O*EoB'
approved provision 核准拨款 ~FsUK;?
approved redeemable share 核准可赎回股份 3Yf$WE8#l
approved regional stock 认可地区性证券 yp4G"\hN9
approved retirement scheme 认可退休金计划 E??%)q
approved subordinated loan 核准附属贷款 )s8r(.W
arbitrage 套戥;套汇;套利 [_0g^(`
arbitrageur 套戥者;套汇者 6,7omYof
arbitrary amount 临时款项 7*5ctc!dG
arrangement 措施;安排;协定 Stc\P]%d
arrears 欠款 3K
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arrears of pay 欠付薪酬 &Ch)SD
arrears of revenue 逾期未收税款;逾期未收的帐项 <- ?B#
articles of association 组织章程;组织细则;组织章程细则 Z\L@5.*ydE
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Z-<u?f8{*
ascertainment of profit 确定利润 jgstx3
"Asia Clear" “亚洲结算系统”