allotment 分配;配股 ZXQ5fBx
allotment notice 股份配售通知;配股通知 }~@/r5
Zl
allotment of shares 股份分配 6Z#Nh@!+C
allowable 可获宽免;免税的 4utwcXL
allowable business loss 可扣除的营业亏损 ++,I`x+p
allowable expenses 可扣税的支出 _@B?
allowance 免税额;津贴;备抵;准备金 NHyUHFY
allowance for debts 债项的免税额 X:Z3R0
allowance for depreciation by wear and tear 耗损折旧免税额 Iz+%wAZ|B6
allowance for funeral expenses 殡殓费的免税额 QY)p![6Fj
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 =a,qRO
allowance for repairs and outgoings 修葺及支出方面的免税额 u|IS7>Sm
allowance to debtor 给债务人的津贴 Gf.ywqE$Y$
alteration of capital 资本更改
QYo04`Rl
alternate trustee 候补受托人 tjThQ
amalgamation 合并 ~2rQ80_
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %_s)Gw&sq
ambit of charges 征税范围;收费范围 'm*W<
amended valuation 经修订的估值 *RS/`a;,
American Commodities Exchange 美国商品交易所 kB@gy}
American Express Bank Limited 美国运通银行 Rf4K Rhi
American Stock Exchange 美国证券交易所 +&u/R')?6r
amortization 摊销 6inAnC@I
amount due from banks 存放银行同业的款项 eowwN>-2C
amount due from banks abroad 存放海外银行同业的款项 u=nd7:bv
amount due from holding companies 控股公司欠款 P,] ./m\J
amount due from local banks 存放本港银行同业的款项 ~vDa2D<9%
amount due to banks 银行同业的存款 =|AYT6z,
amount due to banks abroad 海外银行同业的存款 %(
7##f_
amount due to holding companies 控股公司存款 [#Apd1S_
amount due to local banks 本港银行同业的存款 H}GGUE&c*
amount due to outport banks 外埠银行同业的存款 B\R X
amount for note issue 发行纸币的款额 xRc+3Z= N
amount of bond 担保契据的款额 +:^l|6%}
amount of consideration 代价款额 |1CX?8)b=
amount of contribution 供款数额 3\}u#/Vb
amount of indebtedness 负债款额 yOz6a :r
amount of principal of the loan 贷款本金额 d%k7n+ICQ4
amount of rates chargeable 应征差饷数额 AcuZ?LYzK
amount of share capital 股本额 >D u=(pB
amount of sums assured 承保款额 fWJpy#/^*K
amount of variation 变动幅度 Szt2 "AR
amount of vote 拨款数额
k a!w\v
amount payable 应付款额 f$:Y'
$Z1
amount receivable 应收款额
HUjX[w8
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2LN6pu
analysis 分析 C)j/!+nh
ancillary risk 附属风险 9l~D}5e7
annual account 周年帐目;周年帐目报表;年度决算;年结 dz+!yE\f$
annual accounting date 年结日期 ( gg )?
annual allowance 每年免税额;年积金;年度津贴;年津 ?`e@ o?
annual balance 年度余额
!D['}%
annual disposable income 每年可动用收入 0'6ai=W
annual estimates 周年预算 |Io:D:
annual fee 年费 N4,oO H~
annual general meeting 周年大会 55s5(]`d
annual growth rate 年增率;每年增长率 :AlvWf$d
annual long-term supplement 长期个案每年补助金 &1<[@:;
annual pensionable emolument 可供计算退休金的年薪 5QK%BiDlr
annual report 年报 yq|yGf(4&
Annual Report on the Consumer Price Index 《消费物价指数年报》 BAXu\a-C_
annual return 周年报表;周年申报表;每年报税表格 o3+s.7 "
Annual Return Rules 《周年报表规则》 'dBe,@
annual review of consumer prices 每年消费物价回顾 KE"6I
annual roll-forward basis 逐年延展方式 "XxmiK
annual salary 年薪 EGgw#JAi#t
annual statement 年度报表;年度决算表 v\|jkzR5Y
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 nxV!mh_
annuitant 年金受益人 o@gceZuk
annuity 年金 #&)H&H}
annuity contract 年金合约 /UK?&+1qE
annuity on human life 人寿年金 +&)/dHbL`]
antecedent debt 先前的债项 W7A!QS
ante-dated cheque 倒填日期支票 F8<G9#%s\
anticipated expenditure 预期开支 $\*Z
anticipated net profit 预期纯利 TaSS) n
anticipated revenue 预期收入 U -O
D
anti-inflation measure 反通货膨胀措施 \&+Y;:6
anti-inflationary stance 反通货膨胀立场 RiAg:
apparent deficit 表面赤字 Wap4:wT
apparent financial solvency 表面偿债能力 >3D1:0Sg
apparent partner 表面合伙人 [err$
application for personal assessment 个人入息课税申请书 !%M,x~H
application of fund 资金应用 8y6dT
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 6M&ajl`o
appointed actuary 委任精算师 'z,kxra|n
appointed auditor 委任核数师;委任审计师 MzUKp"
appointed trustee 委任的受托人 ;b65s9n^b
appointer 委任人 @~s5 {4
apportioned pro rata 按比例分摊 nG3SDL#(k
apportionment 分配;分摊 `XE>Td>Bs
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 D+;4|7s+
apportionment formula 分摊方程式 ?xUl_
apportionment of estate duty 遗产税的分摊 %T>@Ldt
appraisal 估价;评估 8D`+3
appreciable growth 可观增长 mK$E&,OkA
appreciable impact 显着影响 j[i*;0) |
appreciable increase 可观增长 E8Kk)7
appreciation 增值;升值 ($`IHKF1.l
appreciation against other currencies 相对其他货币升值 _Jg#T~
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 i
JhieNn
appreciation tax 增值税 oy
jkk
appropriation 拨款;拨用;拨付 p}sM"}Ul
appropriation account 拨款帐目 U/{t"
e
Appropriation Bill 拨款法案 Q 8Ek}O\MC
appropriation-in-aid system 补助拨款办法 2~hdJ/
approved assets 核准资产
MOB4t|
approved basket stock 认可一篮子证券 6_" n
approved budget 核准预算 =7TWzUCO#
approved charitable donation 认可慈善捐款 |-vyhr0
approved charitable institution 认可慈善机构 A@|Z^T:
approved currency 核准货币;认可货币 ZiY2N*,VO
approved estimates 核准预算 A4(L47^
approved estimates of expenditure 核准开支预算 V C VqU
Cc
approved overseas insurer 核准海外保险人 i7T#WfF
approved overseas trust company 核准海外信托公司 JdI*@b2k[
approved pooled investment fund 核准汇集投资基金 j%3$ytf|p
approved provident fund scheme 认可公积金计划 **__&Xp1
approved provision 核准拨款 <H]PP6_g:
approved redeemable share 核准可赎回股份 Bn8&~
approved regional stock 认可地区性证券 -SD:G]un
approved retirement scheme 认可退休金计划 b/*QV0(
approved subordinated loan 核准附属贷款 U7f
paxc-
arbitrage 套戥;套汇;套利 FEhBhv|m
arbitrageur 套戥者;套汇者 <5KoK!H
arbitrary amount 临时款项 +,"[0RH
arrangement 措施;安排;协定 ,[p?u']yZz
arrears 欠款 K
e@Bf
arrears of pay 欠付薪酬 8bMw.u=F
arrears of revenue 逾期未收税款;逾期未收的帐项
Rq| 5%;1
articles of association 组织章程;组织细则;组织章程细则 bZWR.</
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 o"RE4s\G~r
ascertainment of profit 确定利润 o|n;{zT"
"Asia Clear" “亚洲结算系统”