allotment 分配;配股 t N2Md}@e
allotment notice 股份配售通知;配股通知 5v6Eii:
allotment of shares 股份分配 3Gip<\$v
allowable 可获宽免;免税的 b?'yAXk
allowable business loss 可扣除的营业亏损 o-Ga3i 8
allowable expenses 可扣税的支出 <=,6p>Eo[
allowance 免税额;津贴;备抵;准备金 ny54XjtG,
allowance for debts 债项的免税额 L~KM=[cn
allowance for depreciation by wear and tear 耗损折旧免税额 |.3DD"*
allowance for funeral expenses 殡殓费的免税额 LA)[ip4
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Gmz6$^D
allowance for repairs and outgoings 修葺及支出方面的免税额 6w@ Ii;
allowance to debtor 给债务人的津贴 U,.![TP
alteration of capital 资本更改 ~b2wBs)r
alternate trustee 候补受托人 piZJJYv t
amalgamation 合并 jNC4_q&
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 E^SH\5B
ambit of charges 征税范围;收费范围 .?hP7;hhI
amended valuation 经修订的估值 L{`JRu
American Commodities Exchange 美国商品交易所 k{Aj^O3gD
American Express Bank Limited 美国运通银行 N~xLu8,
American Stock Exchange 美国证券交易所 qZA).12qS
amortization 摊销 bv*,#Qm
amount due from banks 存放银行同业的款项 J`^I./
amount due from banks abroad 存放海外银行同业的款项 c7FRI0X
amount due from holding companies 控股公司欠款 NSDv;|f
amount due from local banks 存放本港银行同业的款项 _Wa.JUbv
amount due to banks 银行同业的存款 1N>|yQz
amount due to banks abroad 海外银行同业的存款 D= h)&
amount due to holding companies 控股公司存款 Ht4;5?/y
amount due to local banks 本港银行同业的存款 |x-S&-
amount due to outport banks 外埠银行同业的存款
UCClWr
amount for note issue 发行纸币的款额 (#E.`e1#6
amount of bond 担保契据的款额 VH1d$
amount of consideration 代价款额 >lIk9|
amount of contribution 供款数额 RSfzRnhmr
amount of indebtedness 负债款额 1[vi.
amount of principal of the loan 贷款本金额 v*[.a#1^
amount of rates chargeable 应征差饷数额 c*@E_}C#
amount of share capital 股本额 S9",d~EM
amount of sums assured 承保款额 '&|=0TDd+
amount of variation 变动幅度 i?F
>+
amount of vote 拨款数额 4BKI-;v$
amount payable 应付款额 hHMN6i
amount receivable 应收款额 9b*nLyYVz
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <N9[?g)
analysis 分析 7[}xP#Z
ancillary risk 附属风险 [Yc G(^^
annual account 周年帐目;周年帐目报表;年度决算;年结 n0
e1k.A
annual accounting date 年结日期 HZf/CE9T
annual allowance 每年免税额;年积金;年度津贴;年津 v
t9)pMs
annual balance 年度余额 K]0JC/R6(@
annual disposable income 每年可动用收入 s=QAO!aw
annual estimates 周年预算 <"r#:Wr
annual fee 年费 8Bjib&im
annual general meeting 周年大会 H?X|(r|+
annual growth rate 年增率;每年增长率 /x1![$oC0
annual long-term supplement 长期个案每年补助金 U b* wuI
annual pensionable emolument 可供计算退休金的年薪 WV_.Tiy<
annual report 年报 m-*hygkcDu
Annual Report on the Consumer Price Index 《消费物价指数年报》 fu]s/'8B
annual return 周年报表;周年申报表;每年报税表格 8{X"h#
Annual Return Rules 《周年报表规则》 z=3\A
b
annual review of consumer prices 每年消费物价回顾 EG=Sl~
~o
annual roll-forward basis 逐年延展方式 d >t<_}
annual salary 年薪
S :<Nc{C
annual statement 年度报表;年度决算表 Y1J=3Y
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 aiu5}%U
annuitant 年金受益人 #Ibp(
annuity 年金 SF<c0bR9
annuity contract 年金合约 e8#h3lxJ`
annuity on human life 人寿年金 _`:1M2=
antecedent debt 先前的债项
VQS~\:1
ante-dated cheque 倒填日期支票 R'@9]99
anticipated expenditure 预期开支 Y*vW!yu
anticipated net profit 预期纯利 n*{sTT
anticipated revenue 预期收入 j+,d^!
anti-inflation measure 反通货膨胀措施 T
r1?620
anti-inflationary stance 反通货膨胀立场 `,(,tn_
apparent deficit 表面赤字 %YC_Se7
apparent financial solvency 表面偿债能力 @6]sNm
apparent partner 表面合伙人 RpD=]y!5_
application for personal assessment 个人入息课税申请书 /Y7<5!cS
application of fund 资金应用 ]33>m|?@
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 *=I}Qh(1
appointed actuary 委任精算师 io{@^1ab
appointed auditor 委任核数师;委任审计师 cLsV`@J(k
appointed trustee 委任的受托人 0p}D(m2B
appointer 委任人 5E zw
~hn
apportioned pro rata 按比例分摊 \S!e![L/
apportionment 分配;分摊 u*ObwcI/Bn
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &b%zQ4%d-`
apportionment formula 分摊方程式 +N:o-9
apportionment of estate duty 遗产税的分摊 a+Kj1ix
appraisal 估价;评估 KQg]0y
d
appreciable growth 可观增长 )6D,d5<
appreciable impact 显着影响 sWc*5Rt
appreciable increase 可观增长 &N\jG373
appreciation 增值;升值 G'ei/Me6{
appreciation against other currencies 相对其他货币升值 G#u6Am)T
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +>{Y.`a;Jo
appreciation tax 增值税 z;|A(*Y
appropriation 拨款;拨用;拨付 ;E3>ay6m8
appropriation account 拨款帐目 *&^:T~|=!
Appropriation Bill 拨款法案 2;DuHO1
appropriation-in-aid system 补助拨款办法 C8V/UbA
/
approved assets 核准资产 F|e1"PkeoA
approved basket stock 认可一篮子证券 uYs5f.! `
approved budget 核准预算 J:V6
approved charitable donation 认可慈善捐款 4O )1uF;
approved charitable institution 认可慈善机构 W;!}#o|%s
approved currency 核准货币;认可货币 5n9B?T8C
approved estimates 核准预算 }:KE
j_~.
approved estimates of expenditure 核准开支预算 q#,f 4P
approved overseas insurer 核准海外保险人 KmA;HiH%J
approved overseas trust company 核准海外信托公司 ~l]ve,W[
approved pooled investment fund 核准汇集投资基金 t>`asL
approved provident fund scheme 认可公积金计划 9NQlI1Wz4
approved provision 核准拨款 ;kS&A(
approved redeemable share 核准可赎回股份 C8 xZ;V]
approved regional stock 认可地区性证券 NnDxq%l%
approved retirement scheme 认可退休金计划 ?"i}^B`*
approved subordinated loan 核准附属贷款 Rld!,t
arbitrage 套戥;套汇;套利 p8h9Ng*&`
arbitrageur 套戥者;套汇者 8o
'_`{ba
arbitrary amount 临时款项 3c]b)n~Y
arrangement 措施;安排;协定
,}ECF>
arrears 欠款 4,CXJ2
arrears of pay 欠付薪酬 I+[>I=ewa
arrears of revenue 逾期未收税款;逾期未收的帐项 1^7hf;|#g
articles of association 组织章程;组织细则;组织章程细则 ^h~x)@=
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ~M7y*'oY
ascertainment of profit 确定利润 &:dH,
"Asia Clear" “亚洲结算系统”