allotment 分配;配股 5.)/gK2$
allotment notice 股份配售通知;配股通知 q->46{s|
allotment of shares 股份分配 Z$@ XMq!
allowable 可获宽免;免税的 01^W Py9l
allowable business loss 可扣除的营业亏损 I."4u~[
allowable expenses 可扣税的支出 M#>f:_`<
allowance 免税额;津贴;备抵;准备金 UUql"$q
allowance for debts 债项的免税额 _bq2h%G=8
allowance for depreciation by wear and tear 耗损折旧免税额 @*LESN>T@t
allowance for funeral expenses 殡殓费的免税额 xZ"kJ'C4}
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 q}R"
allowance for repairs and outgoings 修葺及支出方面的免税额 d3C*]|gQ
allowance to debtor 给债务人的津贴 gs|%3k |
alteration of capital 资本更改 <$;fOp
alternate trustee 候补受托人 Ie;}k;?-
amalgamation 合并 `S7${0e
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0:Lm=9o
ambit of charges 征税范围;收费范围 6{I5 23g
amended valuation 经修订的估值 0ID
8L
[
American Commodities Exchange 美国商品交易所 .!t'&eV
American Express Bank Limited 美国运通银行 Ts:pk
American Stock Exchange 美国证券交易所 hMx/}Tw wt
amortization 摊销 <BN)>NqM
amount due from banks 存放银行同业的款项 C44Dz.rs
amount due from banks abroad 存放海外银行同业的款项 Ih95&HsdC
amount due from holding companies 控股公司欠款 93y. u<,2;
amount due from local banks 存放本港银行同业的款项 iyhB;s5Rgw
amount due to banks 银行同业的存款 Om2
)$(
amount due to banks abroad 海外银行同业的存款 STB=#z
amount due to holding companies 控股公司存款 71w$i
4
amount due to local banks 本港银行同业的存款 gasl%&
amount due to outport banks 外埠银行同业的存款 {Z|.-~W
amount for note issue 发行纸币的款额 dDk<J;~jGJ
amount of bond 担保契据的款额 !'C^qrh
amount of consideration 代价款额 yHoj:f$$x
amount of contribution 供款数额 7<?v!vQ}-
amount of indebtedness 负债款额 Z)(C7,Xu
amount of principal of the loan 贷款本金额 r,b-c
amount of rates chargeable 应征差饷数额 [XQoag;!
amount of share capital 股本额 ;z7iUke0%
amount of sums assured 承保款额 _hLM\L
amount of variation 变动幅度
!NYc!gYD
amount of vote 拨款数额 uoKC+8GA
amount payable 应付款额 P>k
S$U)
amount receivable 应收款额 +kl@`&ga
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4 ITSDx
analysis 分析 #tBbvs+%
ancillary risk 附属风险 +B'9!t4 2
annual account 周年帐目;周年帐目报表;年度决算;年结 (N43?i
v(
annual accounting date 年结日期 YKUs>tQ!
annual allowance 每年免税额;年积金;年度津贴;年津 Ph.$]yQCc]
annual balance 年度余额
Px K
annual disposable income 每年可动用收入
ZWVcCa3
annual estimates 周年预算 !=0N38wA
annual fee 年费 `^afbW
annual general meeting 周年大会 +3t(kQ
annual growth rate 年增率;每年增长率 KFC zf_P!
annual long-term supplement 长期个案每年补助金 ^QV;[ha,o
annual pensionable emolument 可供计算退休金的年薪 Vo(d)"m?
annual report 年报 `)H.TMI
Annual Report on the Consumer Price Index 《消费物价指数年报》 jvm
"7)h
annual return 周年报表;周年申报表;每年报税表格 H,=??wN
Annual Return Rules 《周年报表规则》 Jo
h&Ay
annual review of consumer prices 每年消费物价回顾 8'#%7+ "=!
annual roll-forward basis 逐年延展方式 F{f "xM
annual salary 年薪 8N8B${X
annual statement 年度报表;年度决算表 JT<Ia
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 3QS"n.
d
annuitant 年金受益人 P67r+P,
annuity 年金 +V7*vlx-
annuity contract 年金合约 FAU^(]-5m
annuity on human life 人寿年金 6576
RT
antecedent debt 先前的债项 x%x:gkq
ante-dated cheque 倒填日期支票 *Xl&N- 04
anticipated expenditure 预期开支 0/(YH
anticipated net profit 预期纯利 8X*6i-j5E
anticipated revenue 预期收入 Vv=d
*
anti-inflation measure 反通货膨胀措施 P RX:*0
anti-inflationary stance 反通货膨胀立场 ]b<k%
apparent deficit 表面赤字 UXa3>q>
apparent financial solvency 表面偿债能力 s bW`
apparent partner 表面合伙人 iQin|$F_O
application for personal assessment 个人入息课税申请书 yNY1g?E
application of fund 资金应用 HcQ{ok9u
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 0V srAV0
appointed actuary 委任精算师 `t ZvIy*
appointed auditor 委任核数师;委任审计师 eB!0:nHN
appointed trustee 委任的受托人 AytHnp\H
appointer 委任人
R0\E?9P
apportioned pro rata 按比例分摊 "PJ@Q9n__
apportionment 分配;分摊 t]"3vE>
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 cKK
1$x
apportionment formula 分摊方程式 U4zyhj
apportionment of estate duty 遗产税的分摊 v D}y%}
appraisal 估价;评估 KH2a 2
appreciable growth 可观增长 3=5+NJ'8
appreciable impact 显着影响 #xE"];
appreciable increase 可观增长 [a
l$7R&
appreciation 增值;升值 k9WihejS
appreciation against other currencies 相对其他货币升值 PGu6hV{
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )0RH"#,2L
appreciation tax 增值税
.wS' Xn&
appropriation 拨款;拨用;拨付 o& $Fc8bH
appropriation account 拨款帐目 OYNs1yB
Appropriation Bill 拨款法案 t~ Q{\!
appropriation-in-aid system 补助拨款办法 ;9 XM
s)
approved assets 核准资产 9)T;.O
approved basket stock 认可一篮子证券 J0lTp /
approved budget 核准预算 Kv!CL9^LX7
approved charitable donation 认可慈善捐款 + lU:I
approved charitable institution 认可慈善机构 Suk
RJvi
approved currency 核准货币;认可货币 D`r:`
approved estimates 核准预算 e/F=5_Io
approved estimates of expenditure 核准开支预算 e [3sWv
approved overseas insurer 核准海外保险人 JyYg)f
approved overseas trust company 核准海外信托公司 y$#mk3(e~t
approved pooled investment fund 核准汇集投资基金 oC.:mI
approved provident fund scheme 认可公积金计划 &FIPEe#n
approved provision 核准拨款 _~=X/I R
approved redeemable share 核准可赎回股份 -&D~TL#
approved regional stock 认可地区性证券 }O5c.3
approved retirement scheme 认可退休金计划 SpjL\ p0
approved subordinated loan 核准附属贷款 zpiqJEf|'"
arbitrage 套戥;套汇;套利 N
0&
h5
arbitrageur 套戥者;套汇者 .0cm
mpUNq
arbitrary amount 临时款项 "f(iQI
arrangement 措施;安排;协定 q%"]}@a0
arrears 欠款 .P9ALJP(b
arrears of pay 欠付薪酬 TR5"K{WDx
arrears of revenue 逾期未收税款;逾期未收的帐项 6}n>Nb;L"
articles of association 组织章程;组织细则;组织章程细则 'X"@C;q
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 9] Uvy|
ascertainment of profit 确定利润 4 )*8&
"Asia Clear" “亚洲结算系统”