allotment 分配;配股 +%N
KQ'49I
allotment notice 股份配售通知;配股通知 s cdtWA
allotment of shares 股份分配 T\VNqs@
allowable 可获宽免;免税的 ?3Ij*}_O2
allowable business loss 可扣除的营业亏损 \n9A^v`F/
allowable expenses 可扣税的支出 M+wt__vHf
allowance 免税额;津贴;备抵;准备金
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allowance for debts 债项的免税额 m-T~fJ
allowance for depreciation by wear and tear 耗损折旧免税额 Fg/dS6=n`?
allowance for funeral expenses 殡殓费的免税额 nK3k]gLc{
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 M}DH5H"s
allowance for repairs and outgoings 修葺及支出方面的免税额 6|J'>)
allowance to debtor 给债务人的津贴 Ufo>|A
6;$
alteration of capital 资本更改 tvX>{-M
alternate trustee 候补受托人 O3n_N6| q
amalgamation 合并 U-0#0} _
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 iRG?# "
ambit of charges 征税范围;收费范围 Rq~t4sA:
amended valuation 经修订的估值 Pw@olG'Ah
American Commodities Exchange 美国商品交易所 V 'X;jC
American Express Bank Limited 美国运通银行 v&g0ta@
American Stock Exchange 美国证券交易所 ]WJfgN4
amortization 摊销 /?"8-0d
amount due from banks 存放银行同业的款项 +VEU:1Gt
amount due from banks abroad 存放海外银行同业的款项 [ neXFp}S
amount due from holding companies 控股公司欠款 <-UOISyf
amount due from local banks 存放本港银行同业的款项 !C:r b
amount due to banks 银行同业的存款 lEPAP|~uw
amount due to banks abroad 海外银行同业的存款 [O-sVYB
amount due to holding companies 控股公司存款 \g-j9|0
amount due to local banks 本港银行同业的存款 !c<w SQ,
amount due to outport banks 外埠银行同业的存款
4ZT A>
amount for note issue 发行纸币的款额 <Wl(9$
amount of bond 担保契据的款额 d0er^ ~
amount of consideration 代价款额 %K
4
amount of contribution 供款数额 oJ*1>7[ J
amount of indebtedness 负债款额 rFJ[dz
amount of principal of the loan 贷款本金额 %@ mGK8
amount of rates chargeable 应征差饷数额 Jx-wO/
amount of share capital 股本额 ,7|;k2
amount of sums assured 承保款额 =OTm2:j#yQ
amount of variation 变动幅度 Y9 r3XhVI
amount of vote 拨款数额 $2z
_{@Z
amount payable 应付款额 ~
3WL)%
amount receivable 应收款额 t~
K%.|'0
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ARh6V&Hi-
analysis 分析 3+OsjZ
ancillary risk 附属风险 (UEXxUdQ_Q
annual account 周年帐目;周年帐目报表;年度决算;年结 -E&e1u,Mi
annual accounting date 年结日期 6k])Kl J2;
annual allowance 每年免税额;年积金;年度津贴;年津 N4^5rrkL
annual balance 年度余额 8{&["?
annual disposable income 每年可动用收入 H5wb_yBQ+
annual estimates 周年预算 #Gv{UU$]
annual fee 年费 g?/XZ5$a5
annual general meeting 周年大会 f1{z~i9@$
annual growth rate 年增率;每年增长率 d-!<C7O}
annual long-term supplement 长期个案每年补助金 ]]iO- }
annual pensionable emolument 可供计算退休金的年薪
~krS#\
annual report 年报 ((DzUyK
Annual Report on the Consumer Price Index 《消费物价指数年报》 va{#RnU
annual return 周年报表;周年申报表;每年报税表格 j
033%p+Xc
Annual Return Rules 《周年报表规则》 O ++/ry%k
annual review of consumer prices 每年消费物价回顾 ,8K'F
annual roll-forward basis 逐年延展方式 0=U70nKr
annual salary 年薪 0.(<'!"y
annual statement 年度报表;年度决算表 |ek
ak{js
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 32XS`Z
annuitant 年金受益人 b#Kq[}
annuity 年金 *FgJ|y6gk
annuity contract 年金合约 @Gjny BJ
annuity on human life 人寿年金 hol<dB
antecedent debt 先前的债项
OHp5z?
z
ante-dated cheque 倒填日期支票 z[!x:# q8`
anticipated expenditure 预期开支 ahIE;Y\j'
anticipated net profit 预期纯利 Z>A{i?#m
anticipated revenue 预期收入 2:v < qX
anti-inflation measure 反通货膨胀措施 o<VP'F{p
anti-inflationary stance 反通货膨胀立场 Sgj/s~j~1
apparent deficit 表面赤字 c{88m/;eP
apparent financial solvency 表面偿债能力 "G?9b
apparent partner 表面合伙人 RR25Q.c
application for personal assessment 个人入息课税申请书 /8 CY0Ey
application of fund 资金应用 Up ?=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 ;El <%{(
appointed actuary 委任精算师 )+~E8yK
appointed auditor 委任核数师;委任审计师 ,ECAan/@
appointed trustee 委任的受托人 `bP?o
appointer 委任人 6M><(1fT
apportioned pro rata 按比例分摊 Rl@$xP
apportionment 分配;分摊 f]_mzF=&
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 O*7i }\{
apportionment formula 分摊方程式 fD6GQ*
apportionment of estate duty 遗产税的分摊 70iH0j)
appraisal 估价;评估 pt!'v$G/*
appreciable growth 可观增长 ( tn<
VK.
appreciable impact 显着影响 ;L6Xs_L~
appreciable increase 可观增长 T_ ^C#>
appreciation 增值;升值 r,'O).7
appreciation against other currencies 相对其他货币升值 9m!7|(QV
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 QrS$P09=\
appreciation tax 增值税 o~~ 9!\
appropriation 拨款;拨用;拨付 z\Ui8jo:;
appropriation account 拨款帐目 c f*zejbw
Appropriation Bill 拨款法案 "
3y} F
appropriation-in-aid system 补助拨款办法 sc xLB;
approved assets 核准资产 HF4Lqh'oco
approved basket stock 认可一篮子证券 w~-X>~ }
approved budget 核准预算 f-+.;`H)T
approved charitable donation 认可慈善捐款 YBylyVZ
approved charitable institution 认可慈善机构 1P5LH5
approved currency 核准货币;认可货币 e[4V%h
approved estimates 核准预算 fOBN=y6x
approved estimates of expenditure 核准开支预算 #]zhZW4
approved overseas insurer 核准海外保险人 +qE
']yzm!
approved overseas trust company 核准海外信托公司 B)a@fmp"a
approved pooled investment fund 核准汇集投资基金 JK^[{1
JI
approved provident fund scheme 认可公积金计划 oyQ0V94j
approved provision 核准拨款 aL)Hv k:
approved redeemable share 核准可赎回股份 )0|):g
approved regional stock 认可地区性证券 -3k;u
approved retirement scheme 认可退休金计划 J#@lV
approved subordinated loan 核准附属贷款 FfXZ|o$;
arbitrage 套戥;套汇;套利 tR O IBq|
arbitrageur 套戥者;套汇者 H ja^edLj
arbitrary amount 临时款项 !aeNq82
arrangement 措施;安排;协定 ,9vJtP+T+!
arrears 欠款 5B|,S1b
arrears of pay 欠付薪酬 EIK*49b2
arrears of revenue 逾期未收税款;逾期未收的帐项 xMsGs
articles of association 组织章程;组织细则;组织章程细则 #Q+R%p[D
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 0BXs&i-TP5
ascertainment of profit 确定利润 )k~1,
"Asia Clear" “亚洲结算系统”