allotment 分配;配股 u37'~&o{U
allotment notice 股份配售通知;配股通知 7
%Oa;]|
allotment of shares 股份分配 s>;v!^N?u
allowable 可获宽免;免税的 h]+C.Eqnt#
allowable business loss 可扣除的营业亏损 }!"A! ~&
allowable expenses 可扣税的支出 !sDh4jQ`
allowance 免税额;津贴;备抵;准备金 {QHVo#
allowance for debts 债项的免税额 3L833zL
allowance for depreciation by wear and tear 耗损折旧免税额 !UG
7Uer
allowance for funeral expenses 殡殓费的免税额 T (OW
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 b$ve sJ
allowance for repairs and outgoings 修葺及支出方面的免税额 SM0~fAtE
allowance to debtor 给债务人的津贴 h U`wVy
alteration of capital 资本更改 { /K.
3
alternate trustee 候补受托人 {1V($aBl
amalgamation 合并 4L ;% h
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 r@v,T8
ambit of charges 征税范围;收费范围 hd>aZ"nm1
amended valuation 经修订的估值 iVp,e
American Commodities Exchange 美国商品交易所 (]0%}$Fo
American Express Bank Limited 美国运通银行 ,Sq/y~
American Stock Exchange 美国证券交易所 BSYzC9h`
amortization 摊销 d
F9!G;V
amount due from banks 存放银行同业的款项 LR.Hh
amount due from banks abroad 存放海外银行同业的款项 rR9|6l
3
amount due from holding companies 控股公司欠款 A<5ZF27
amount due from local banks 存放本港银行同业的款项 &Q;sSIc
amount due to banks 银行同业的存款 ud xZ0
amount due to banks abroad 海外银行同业的存款 g!$!F>[
amount due to holding companies 控股公司存款 y4t7`-,~
amount due to local banks 本港银行同业的存款 @hJ%@(
amount due to outport banks 外埠银行同业的存款 |uqf:V`z:
amount for note issue 发行纸币的款额 5mJ JU
amount of bond 担保契据的款额 Rv#]I#O
amount of consideration 代价款额 @ zs'Y8
amount of contribution 供款数额 0Fk5kGD,&K
amount of indebtedness 负债款额 ?]Pmxp
H}
amount of principal of the loan 贷款本金额 <KE 1f7c
amount of rates chargeable 应征差饷数额 YVYu:}e3)
amount of share capital 股本额 P|.] DJ
amount of sums assured 承保款额 jGXO\:sO
amount of variation 变动幅度 +W:=e,=
amount of vote 拨款数额 &y3OR1_Sm*
amount payable 应付款额 e\Y*F
amount receivable 应收款额 $
et0s;GBv
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 W%T>SpFl
analysis 分析 (eCJ;%%k
ancillary risk 附属风险 /4a._@1h[y
annual account 周年帐目;周年帐目报表;年度决算;年结 @6{~05.p
annual accounting date 年结日期 ;'5>q&[qbP
annual allowance 每年免税额;年积金;年度津贴;年津 AvdXEY(-
annual balance 年度余额 rs,2rSsg!
annual disposable income 每年可动用收入 ]$Yvj!K*Q
annual estimates 周年预算 [`^a=:*
annual fee 年费 AG!w4Ky`
annual general meeting 周年大会 K8>zF/# +
annual growth rate 年增率;每年增长率 #0ETY\}ZD
annual long-term supplement 长期个案每年补助金 \^ZlG.
annual pensionable emolument 可供计算退休金的年薪 aa>xIW,
u
annual report 年报 NdL,F;^
Annual Report on the Consumer Price Index 《消费物价指数年报》 NWM8[dI
annual return 周年报表;周年申报表;每年报税表格 Pa{%\dsv
Annual Return Rules 《周年报表规则》 4*Q#0`um
annual review of consumer prices 每年消费物价回顾 Po ZuMF
annual roll-forward basis 逐年延展方式 9cf:pXMi
annual salary 年薪 )z&/_E
=
annual statement 年度报表;年度决算表 ]|MEx{BG-
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 EQf[,
annuitant 年金受益人 pPc TrN'
annuity 年金 H
*[_cqnv
annuity contract 年金合约 ptDY3n~'
annuity on human life 人寿年金 ]}U*_rM:
antecedent debt 先前的债项 /9HVY
%n
ante-dated cheque 倒填日期支票 p?B=1vn-2
anticipated expenditure 预期开支 7(qE0R&@
anticipated net profit 预期纯利 _59huC.
anticipated revenue 预期收入 { jhr<
anti-inflation measure 反通货膨胀措施 H-~6Z",1
anti-inflationary stance 反通货膨胀立场 ^:#D0[
apparent deficit 表面赤字 Zrvz;p@~
apparent financial solvency 表面偿债能力 g=;%
apparent partner 表面合伙人 ~ ip,Nl
application for personal assessment 个人入息课税申请书 xYmxc9)2
application of fund 资金应用 N'g>MBdI
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 c- }X_)U }
appointed actuary 委任精算师 >N]7IU[-
appointed auditor 委任核数师;委任审计师 ,wIONDnLZ
appointed trustee 委任的受托人 NMa}
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appointer 委任人 oJ4AIQjB
apportioned pro rata 按比例分摊 _~piZmkG$
apportionment 分配;分摊 G*-b}f
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 TNGU6j}oq
apportionment formula 分摊方程式 4WJ.^ (
apportionment of estate duty 遗产税的分摊 !Cr(Pe]
appraisal 估价;评估 8>0e*jC
appreciable growth 可观增长 DpUbzr41+k
appreciable impact 显着影响 Qk,I^1w?7
appreciable increase 可观增长 Z/t+8;TMR,
appreciation 增值;升值 dYL"h.x
appreciation against other currencies 相对其他货币升值 &Rvm>TC=
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [/Rf\T(,jn
appreciation tax 增值税 m06ALD_
appropriation 拨款;拨用;拨付 nPye,"A Ol
appropriation account 拨款帐目
hRs&t,{&
Appropriation Bill 拨款法案 cUY`97bn
appropriation-in-aid system 补助拨款办法 ly:q6i
approved assets 核准资产 sOU1n
approved basket stock 认可一篮子证券 ',:*f8Jk
approved budget 核准预算 !t gi
approved charitable donation 认可慈善捐款 =zKhz8B(
approved charitable institution 认可慈善机构 |NpP2|4h
approved currency 核准货币;认可货币 BDR.AZ
approved estimates 核准预算 JwA
YG5
W
approved estimates of expenditure 核准开支预算 BFo5\l:q8
approved overseas insurer 核准海外保险人 FQqI<6;
approved overseas trust company 核准海外信托公司 b)=[1g/=L
approved pooled investment fund 核准汇集投资基金 FLGk?.x$\
approved provident fund scheme 认可公积金计划 #MRMNL@
approved provision 核准拨款 BK,{N0
approved redeemable share 核准可赎回股份 vvKEv/pN7
approved regional stock 认可地区性证券 <})2#sZO!
approved retirement scheme 认可退休金计划 UE$UR#T'w
approved subordinated loan 核准附属贷款 ~c %hWt
arbitrage 套戥;套汇;套利 QNpqdwu%h
arbitrageur 套戥者;套汇者 5u*-L_
arbitrary amount 临时款项 gK[YQXfTy
arrangement 措施;安排;协定 k3)dEH1z
arrears 欠款 Yy)tmq
arrears of pay 欠付薪酬 Z yE `/J'
arrears of revenue 逾期未收税款;逾期未收的帐项 .6`9H 1
articles of association 组织章程;组织细则;组织章程细则 P] UJ0b
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 z@B=:t
f
ascertainment of profit 确定利润 qzf!l"bT
"Asia Clear" “亚洲结算系统”