allotment 分配;配股 T4l-sJ'|
allotment notice 股份配售通知;配股通知 = >P_mPP=
allotment of shares 股份分配 "i}Z(_7yr
allowable 可获宽免;免税的 B{^`8Htrn
allowable business loss 可扣除的营业亏损 HK^a:BI
allowable expenses 可扣税的支出 zo/0b/lQ
allowance 免税额;津贴;备抵;准备金 Pb*q;9
allowance for debts 债项的免税额 O~nBz):2
allowance for depreciation by wear and tear 耗损折旧免税额 1`nc8qC
allowance for funeral expenses 殡殓费的免税额 zV6AuUIt
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 LciL/?
allowance for repairs and outgoings 修葺及支出方面的免税额 S[ws0Y60
allowance to debtor 给债务人的津贴 IruyE(;HS
alteration of capital 资本更改 ]j72P
alternate trustee 候补受托人 )H.ubM1
amalgamation 合并 |:dCVd<du
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }k4`
ambit of charges 征税范围;收费范围 >t2]Ssi(
amended valuation 经修订的估值 ?&{S~[;l
American Commodities Exchange 美国商品交易所 u=1B^V,6V
American Express Bank Limited 美国运通银行 UUZ6N ZQI
American Stock Exchange 美国证券交易所 9@kcK
amortization 摊销 Qfwwh`;
amount due from banks 存放银行同业的款项 nomu$|I
amount due from banks abroad 存放海外银行同业的款项 jq7vOr-_g
amount due from holding companies 控股公司欠款 O_qu;Dx!
amount due from local banks 存放本港银行同业的款项 ,<`|-oa
amount due to banks 银行同业的存款 D>psh-,1
amount due to banks abroad 海外银行同业的存款 cC7"J\+r*
amount due to holding companies 控股公司存款 p)K9ZI
amount due to local banks 本港银行同业的存款 C]aOgt/U
amount due to outport banks 外埠银行同业的存款 A/ox#(!v
amount for note issue 发行纸币的款额 *2w_oKE'+5
amount of bond 担保契据的款额 GZxglU,3T
amount of consideration 代价款额 Q>cL?ie
amount of contribution 供款数额 K<Yn_G
amount of indebtedness 负债款额 p_D
on3
amount of principal of the loan 贷款本金额 6RR4L^(m
amount of rates chargeable 应征差饷数额 ^yzo!`)fso
amount of share capital 股本额 ,Zf
:R
amount of sums assured 承保款额
?{y:s!!
amount of variation 变动幅度 & y#y>([~
amount of vote 拨款数额 qz-#LZFTR
amount payable 应付款额 Ak<IHp^Q
amount receivable 应收款额 #
|[`1
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 'iMHAP;N
analysis 分析 IM l9\U
ancillary risk 附属风险 }rFsU\]:q
annual account 周年帐目;周年帐目报表;年度决算;年结 AH"g^ gw~T
annual accounting date 年结日期 PPuXas?i
annual allowance 每年免税额;年积金;年度津贴;年津 ^bZ<9}
annual balance 年度余额 03i?"MvNo
annual disposable income 每年可动用收入 ~(w=U *
annual estimates 周年预算 J)#59a
annual fee 年费 PV5TG39qQ
annual general meeting 周年大会 ,3fuX~
g
annual growth rate 年增率;每年增长率 +An![1N,
annual long-term supplement 长期个案每年补助金 zLJ:U`uh\
annual pensionable emolument 可供计算退休金的年薪 o|b[(t$;O
annual report 年报 x= vE&9_u
Annual Report on the Consumer Price Index 《消费物价指数年报》 a PcGI
annual return 周年报表;周年申报表;每年报税表格 ~Q.8 U3"
Annual Return Rules 《周年报表规则》 o O{|C&A
annual review of consumer prices 每年消费物价回顾 M]%!n3Fb
annual roll-forward basis 逐年延展方式 #`YxoY
`
annual salary 年薪 te! ]9rR
annual statement 年度报表;年度决算表 Wo1V$[`Dy
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 /ze_{{o
annuitant 年金受益人 Zu [?'
annuity 年金 GlV-}5W
annuity contract 年金合约 C+Fh$
annuity on human life 人寿年金 ,=q7}5o Y
antecedent debt 先前的债项 A~yw8v5UF
ante-dated cheque 倒填日期支票 Jq$6$A,f
anticipated expenditure 预期开支 Gdc~Lh
anticipated net profit 预期纯利 (e bBH
anticipated revenue 预期收入 V29S*
anti-inflation measure 反通货膨胀措施 :yFTaniJ'.
anti-inflationary stance 反通货膨胀立场 iuH8g
apparent deficit 表面赤字 D>"{H7mY
apparent financial solvency 表面偿债能力 ((hJmaq
apparent partner 表面合伙人 I;kUG_c(4
application for personal assessment 个人入息课税申请书 3;-@<9
application of fund 资金应用 qxecp2>U
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 .zSimEOF
appointed actuary 委任精算师 n+RUPZ
appointed auditor 委任核数师;委任审计师 q~:'R
appointed trustee 委任的受托人 /pSUn"3
appointer 委任人 =iho
VA:|
apportioned pro rata 按比例分摊 "0!eb3n
apportionment 分配;分摊 r['=a/.C
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,h5-rw'
apportionment formula 分摊方程式 ]Gi+Z1q
apportionment of estate duty 遗产税的分摊
U{
za m
appraisal 估价;评估 6\S$I5
appreciable growth 可观增长 L(!!7B_,
appreciable impact 显着影响 .9[8H:Fe
appreciable increase 可观增长 X T)hPwg.
appreciation 增值;升值 X'3`Q S:!
appreciation against other currencies 相对其他货币升值 -Uhl
9
=
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 fjK]m.w
appreciation tax 增值税 wr;|\<c
appropriation 拨款;拨用;拨付 JK^B +.
appropriation account 拨款帐目 4
L~;>]7
Appropriation Bill 拨款法案 x":Bw;~
appropriation-in-aid system 补助拨款办法 >w]k3MC
approved assets 核准资产 '#An+;x{
approved basket stock 认可一篮子证券 1X!f!0=g+
approved budget 核准预算 ^&Rxui
approved charitable donation 认可慈善捐款 e$
xv[9
approved charitable institution 认可慈善机构 u`H@Q&(^wa
approved currency 核准货币;认可货币 Kj1#R
approved estimates 核准预算 .xc/2:m9
approved estimates of expenditure 核准开支预算 MTFVnoZMQ_
approved overseas insurer 核准海外保险人 ym,Ot1
approved overseas trust company 核准海外信托公司 z"P,=M6De
approved pooled investment fund 核准汇集投资基金 P20]>Hg
approved provident fund scheme 认可公积金计划 b1['uJF
approved provision 核准拨款 <DlanczziF
approved redeemable share 核准可赎回股份 - R8!"~
o
approved regional stock 认可地区性证券 $=QGua V
approved retirement scheme 认可退休金计划 uI:3$
approved subordinated loan 核准附属贷款 $et
:
arbitrage 套戥;套汇;套利
r1az=$
arbitrageur 套戥者;套汇者 ptc H>wM!
arbitrary amount 临时款项 yM#trqv5
arrangement 措施;安排;协定 Qig!NgOM
arrears 欠款 e5/DCz
arrears of pay 欠付薪酬 {;(g[H=q;
arrears of revenue 逾期未收税款;逾期未收的帐项 ^D>M Dj6
articles of association 组织章程;组织细则;组织章程细则 YI\Cs=T/
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 DRg~HT
ascertainment of profit 确定利润 Z :i"|;
"Asia Clear" “亚洲结算系统”