allotment 分配;配股 9;s:Bo
allotment notice 股份配售通知;配股通知 i rMZLc6
allotment of shares 股份分配
O[f* !
allowable 可获宽免;免税的
p+U}oC
allowable business loss 可扣除的营业亏损 +8
5]]}I
allowable expenses 可扣税的支出 v!?bEM3D
allowance 免税额;津贴;备抵;准备金 \|nF55W [
allowance for debts 债项的免税额 f>o
hu^bd
allowance for depreciation by wear and tear 耗损折旧免税额 tWQ_.,ld
allowance for funeral expenses 殡殓费的免税额 8R Wfv}:X
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 6H67$?jMyJ
allowance for repairs and outgoings 修葺及支出方面的免税额 qEr2Y/:i"
allowance to debtor 给债务人的津贴 kA?a}
alteration of capital 资本更改 |n=m{JX \m
alternate trustee 候补受托人 '/U[ ui0{
amalgamation 合并 9tsI1]1[m
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8
$0 D-z
ambit of charges 征税范围;收费范围 M>dP
1
amended valuation 经修订的估值 V%'`nJ!
American Commodities Exchange 美国商品交易所 Qk<W(
American Express Bank Limited 美国运通银行 Kdk0#+xtP
American Stock Exchange 美国证券交易所 {8UYu2t
amortization 摊销 &=H{ 36i@
amount due from banks 存放银行同业的款项
$A"kHS7T
amount due from banks abroad 存放海外银行同业的款项 !TY9\8JzV
amount due from holding companies 控股公司欠款 F<q'ivj:w
amount due from local banks 存放本港银行同业的款项 TjxZ-qw<
amount due to banks 银行同业的存款 GVk&n"9kp
amount due to banks abroad 海外银行同业的存款 24PE
t%2
amount due to holding companies 控股公司存款 3TqC.S5+
amount due to local banks 本港银行同业的存款
LnIln[g:
amount due to outport banks 外埠银行同业的存款 py.lGywb_
amount for note issue 发行纸币的款额 ;]zV ?9
amount of bond 担保契据的款额 D-e0q)RSU
amount of consideration 代价款额 zbK=yOIOd
amount of contribution 供款数额 |m7U^
amount of indebtedness 负债款额 ^%|,G:r
amount of principal of the loan 贷款本金额 GZ0?
C2\
amount of rates chargeable 应征差饷数额 }S51yDV G_
amount of share capital 股本额 /y lO["<Q
amount of sums assured 承保款额 @5N^^B
amount of variation 变动幅度 D7|[:``
amount of vote 拨款数额 <+ UEM~)
amount payable 应付款额 GL$!JKWp
amount receivable 应收款额 ehk5U,d
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 B.CUk.
analysis 分析 lo*OmAF
ancillary risk 附属风险 S9
R(;
annual account 周年帐目;周年帐目报表;年度决算;年结 |D+"+w/
annual accounting date 年结日期 I
Y%M5(&Q
annual allowance 每年免税额;年积金;年度津贴;年津 Qb<
i,`SN
annual balance 年度余额 aTS\NpK&
annual disposable income 每年可动用收入
wqB{cr}!
annual estimates 周年预算 "s!!\/^9C
annual fee 年费 Fb=(FQ2Y?
annual general meeting 周年大会 stuj,8
annual growth rate 年增率;每年增长率 [xzgk[>5
annual long-term supplement 长期个案每年补助金 MyB&mC7Es
annual pensionable emolument 可供计算退休金的年薪 :8b{|}aYV
annual report 年报 C(zgBk
Annual Report on the Consumer Price Index 《消费物价指数年报》 #\s*>Z
annual return 周年报表;周年申报表;每年报税表格 /ivcqVu]
Annual Return Rules 《周年报表规则》 nMXk1`|/)x
annual review of consumer prices 每年消费物价回顾 k7JE{(Ok
annual roll-forward basis 逐年延展方式 O O?e8OU
annual salary 年薪 [8|Y2Z\N
annual statement 年度报表;年度决算表 %B?@le+%
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 u3 k%
annuitant 年金受益人 O
]o7
annuity 年金 ]&6# {I-
annuity contract 年金合约 _5TSI'@.4
annuity on human life 人寿年金
]D
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antecedent debt 先前的债项 n^aSio6
ante-dated cheque 倒填日期支票 /(I
V+
anticipated expenditure 预期开支 0_'(w;!wq:
anticipated net profit 预期纯利 F5UvD[i
anticipated revenue 预期收入 d: D`rpcC
anti-inflation measure 反通货膨胀措施 gGF]Dq
anti-inflationary stance 反通货膨胀立场 <T]%
Gg8
apparent deficit 表面赤字 YXCltM
E
apparent financial solvency 表面偿债能力 2gM=vaiH=
apparent partner 表面合伙人 p}q27<O*/
application for personal assessment 个人入息课税申请书 {!!df.h
application of fund 资金应用 D4,kGU@
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 K$v
SdpC
appointed actuary 委任精算师 e_'/4
n
appointed auditor 委任核数师;委任审计师 3ARvSz@5
appointed trustee 委任的受托人 6v8HR}iK
appointer 委任人 J{>9ctN
apportioned pro rata 按比例分摊 Mx9#YJ?t~
apportionment 分配;分摊 DUH\/<^g
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 tGt/=~n9
apportionment formula 分摊方程式 9/A$
3#wF
apportionment of estate duty 遗产税的分摊 _)|_KQQu
appraisal 估价;评估 ycYT1Sg8
appreciable growth 可观增长 PPoQNW
appreciable impact 显着影响 \H<gKZquR
appreciable increase 可观增长 W\]bh'(
appreciation 增值;升值 dRwOt
appreciation against other currencies 相对其他货币升值 ZEY="pf
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !ieMhJ5r
appreciation tax 增值税 N>h/!#
ZC
appropriation 拨款;拨用;拨付 #yNSQd
appropriation account 拨款帐目 z4t.-9(C
Appropriation Bill 拨款法案 x_za
R}WI
appropriation-in-aid system 补助拨款办法 &gF*p
approved assets 核准资产 s5/5>a V
approved basket stock 认可一篮子证券 PJd7t%m;
approved budget 核准预算 y?=W
approved charitable donation 认可慈善捐款 bVfFhfh*
approved charitable institution 认可慈善机构 V11(EZJ/j
approved currency 核准货币;认可货币 ;]*V6!6RR
approved estimates 核准预算 &UzeNL"]
approved estimates of expenditure 核准开支预算 U-RR>j
approved overseas insurer 核准海外保险人 8yW 8F26
approved overseas trust company 核准海外信托公司 qHwHP
1
approved pooled investment fund 核准汇集投资基金 ]5(T{
approved provident fund scheme 认可公积金计划 Ah^0FU%!g
approved provision 核准拨款 feJz
X*u
approved redeemable share 核准可赎回股份 %v}SJEXFp
approved regional stock 认可地区性证券 )m8ve)l
approved retirement scheme 认可退休金计划 5ggmS<=
approved subordinated loan 核准附属贷款 Q`?+w+y7
arbitrage 套戥;套汇;套利 qY,z,oAF
arbitrageur 套戥者;套汇者 sk'<K5~
arbitrary amount 临时款项 #h,7dz.d
arrangement 措施;安排;协定 j
^4KczJl
arrears 欠款 'Cki"4%<
arrears of pay 欠付薪酬 j@chSk"K
arrears of revenue 逾期未收税款;逾期未收的帐项 JFOto,6L:
articles of association 组织章程;组织细则;组织章程细则 ,m4M39MWJ
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 0*e)_l!
ascertainment of profit 确定利润 ^b{ -y
"Asia Clear" “亚洲结算系统”