allotment 分配;配股 /(s |'"6
allotment notice 股份配售通知;配股通知 J
l\xE`-7
allotment of shares 股份分配 @QmN= X5
allowable 可获宽免;免税的
1w7tRw
allowable business loss 可扣除的营业亏损 j67a?0<C2U
allowable expenses 可扣税的支出 !u]@Ru34
allowance 免税额;津贴;备抵;准备金 - nNKUt
.I
allowance for debts 债项的免税额 p+=zl`\=|
allowance for depreciation by wear and tear 耗损折旧免税额 R5=J :o
allowance for funeral expenses 殡殓费的免税额 ?pEPwc
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 E6~VHQa2?
allowance for repairs and outgoings 修葺及支出方面的免税额 -M=BD-_.h
allowance to debtor 给债务人的津贴 n^[a}DX0
alteration of capital 资本更改 k)>H=?mI
alternate trustee 候补受托人 ++,I`x+p
amalgamation 合并 *]yrN`
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 yy{YduI
ambit of charges 征税范围;收费范围 q#AEu
xI1
amended valuation 经修订的估值 p)B/(%
American Commodities Exchange 美国商品交易所 O/#3QK
American Express Bank Limited 美国运通银行 Nxe1^F33
American Stock Exchange 美国证券交易所 N:U}b1$L6
amortization 摊销 (k!7`<k!Y
amount due from banks 存放银行同业的款项 m^L
!_~
amount due from banks abroad 存放海外银行同业的款项 Q|o$^D,
amount due from holding companies 控股公司欠款 ||X3g"2W9
amount due from local banks 存放本港银行同业的款项 87! jn'A
amount due to banks 银行同业的存款 ~F-knEvL
amount due to banks abroad 海外银行同业的存款 .S,
E=
amount due to holding companies 控股公司存款 kNWTM%u9
amount due to local banks 本港银行同业的存款 B;[ .
u>f
amount due to outport banks 外埠银行同业的存款 }'wZ)N@
amount for note issue 发行纸币的款额 r*b+kSh
amount of bond 担保契据的款额 |Yw k
amount of consideration 代价款额 #w|v.35%?
amount of contribution 供款数额 y_L8i[
amount of indebtedness 负债款额 #^VZJ:2=|
amount of principal of the loan 贷款本金额 Wx-0Ip'9
amount of rates chargeable 应征差饷数额 k
?KJ8
amount of share capital 股本额 o
A2oX
amount of sums assured 承保款额 }6a}8EyFP
amount of variation 变动幅度 %(
7##f_
amount of vote 拨款数额 [#Apd1S_
amount payable 应付款额 H}GGUE&c*
amount receivable 应收款额 5T.U=_ag
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ShC$ue?Q
analysis 分析 h'em?fN(
ancillary risk 附属风险 }d;2[fR)
annual account 周年帐目;周年帐目报表;年度决算;年结 EoJ\Jk
annual accounting date 年结日期 QErdjjgE
annual allowance 每年免税额;年积金;年度津贴;年津 A^).i_
annual balance 年度余额 _(g0$vRP~
annual disposable income 每年可动用收入 h9 DUS,G9,
annual estimates 周年预算 pdJ]V`m
annual fee 年费 yH"i5L9
annual general meeting 周年大会 -B-G$ii
annual growth rate 年增率;每年增长率 L~/,;PHN
annual long-term supplement 长期个案每年补助金 (
y!o
annual pensionable emolument 可供计算退休金的年薪 Zfk]Z9YO
annual report 年报 e
bpt/q[
Annual Report on the Consumer Price Index 《消费物价指数年报》 `Ns@W?
annual return 周年报表;周年申报表;每年报税表格 X[Ufq^fyA
Annual Return Rules 《周年报表规则》 r
}qDvC D
annual review of consumer prices 每年消费物价回顾 0^S$_L
annual roll-forward basis 逐年延展方式 `,SL\\%u
annual salary 年薪 BhDg\oxZ
annual statement 年度报表;年度决算表 `l'T/F\
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 A{;"e^a-^l
annuitant 年金受益人 .g}N@
annuity 年金 !dwZ` D
annuity contract 年金合约 >x*[izr/K
annuity on human life 人寿年金 &o x
antecedent debt 先前的债项 Mrgj*|
ante-dated cheque 倒填日期支票 V5$Gb6?K
anticipated expenditure 预期开支 pnSKIn
anticipated net profit 预期纯利 {Ni]S$7
anticipated revenue 预期收入 8<}=f4vUj5
anti-inflation measure 反通货膨胀措施 ^cNuEF9
anti-inflationary stance 反通货膨胀立场 '6vo#D9M
apparent deficit 表面赤字 c=+%][21
apparent financial solvency 表面偿债能力 O EaL2T
apparent partner 表面合伙人 #pPOQv:~
application for personal assessment 个人入息课税申请书 pW.WJ`Rk
application of fund 资金应用 QWa@?BO2p
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 mvH8hvD9
appointed actuary 委任精算师 g]Y%c73
appointed auditor 委任核数师;委任审计师 VsSAb%
appointed trustee 委任的受托人 (${:5W
appointer 委任人 ?=4oxPe
apportioned pro rata 按比例分摊 ~vt*%GN3
apportionment 分配;分摊 RiAg:
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Wap4:wT
apportionment formula 分摊方程式 R.WB.FP
apportionment of estate duty 遗产税的分摊 }0\SNpVN
appraisal 估价;评估 @"NP`#
appreciable growth 可观增长 PEEaNOk
1b
appreciable impact 显着影响 \5&Mg81
appreciable increase 可观增长 3.
#L
appreciation 增值;升值 &&l
ZUR,`
appreciation against other currencies 相对其他货币升值 #tA9`!
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @!oN]0`F;
appreciation tax 增值税 B|a <=~
appropriation 拨款;拨用;拨付 7"2BZ
appropriation account 拨款帐目 @&m]:GR
Appropriation Bill 拨款法案 )t+pwh!8
appropriation-in-aid system 补助拨款办法 &iw,||#
approved assets 核准资产 : 8>zo
approved basket stock 认可一篮子证券 4|&/#Cz^Y
approved budget 核准预算 KRlJKd{
approved charitable donation 认可慈善捐款 >;Oa|G
approved charitable institution 认可慈善机构 j;uUM6
approved currency 核准货币;认可货币 /9kxDbj
approved estimates 核准预算 9Br+]F_i
approved estimates of expenditure 核准开支预算 kSEA
approved overseas insurer 核准海外保险人 $!. [R}
approved overseas trust company 核准海外信托公司 \y
?*} L
approved pooled investment fund 核准汇集投资基金 (*r2bm2FPO
approved provident fund scheme 认可公积金计划 sx azl]
approved provision 核准拨款 XdDQ$'*X
approved redeemable share 核准可赎回股份 n:40T1:q
approved regional stock 认可地区性证券 l=9D!64
approved retirement scheme 认可退休金计划 |)To 0Z
approved subordinated loan 核准附属贷款 |-vyhr0
arbitrage 套戥;套汇;套利 A@|Z^T:
arbitrageur 套戥者;套汇者 :I7qw0?
arbitrary amount 临时款项 i_m&qy<v
arrangement 措施;安排;协定 r6\g#}
arrears 欠款
,d/$!Yf
arrears of pay 欠付薪酬 lwt,w<E$
arrears of revenue 逾期未收税款;逾期未收的帐项 p'^}J$
articles of association 组织章程;组织细则;组织章程细则 !QAndg{;D
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 z =H?@z
ascertainment of profit 确定利润 ESoqmCJjb:
"Asia Clear" “亚洲结算系统”