allotment 分配;配股 )DMbO"7
allotment notice 股份配售通知;配股通知 ;d:7\
allotment of shares 股份分配 nor`w,2VF
allowable 可获宽免;免税的 bfgLU.1I
allowable business loss 可扣除的营业亏损 ?jnEHn
allowable expenses 可扣税的支出 ;H.r6
allowance 免税额;津贴;备抵;准备金 de[_T%A
allowance for debts 债项的免税额 \)hmg
allowance for depreciation by wear and tear 耗损折旧免税额 O"GzeEY7
allowance for funeral expenses 殡殓费的免税额 .H"gH-I
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 RIlPH~
allowance for repairs and outgoings 修葺及支出方面的免税额 nS#;<p$\
allowance to debtor 给债务人的津贴 %'
Fc%3
alteration of capital 资本更改 fpUX
@b
alternate trustee 候补受托人 = 8n*%NC
amalgamation 合并 JaEyVe
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 z$A5p4=B'^
ambit of charges 征税范围;收费范围 -xXM/3g1u
amended valuation 经修订的估值 O;r8l+
American Commodities Exchange 美国商品交易所 %* 8QLI
American Express Bank Limited 美国运通银行 #PGExN3e
American Stock Exchange 美国证券交易所 4 2~;/4
amortization 摊销 F6Ixu_s
amount due from banks 存放银行同业的款项 2C>PxA6l
amount due from banks abroad 存放海外银行同业的款项 ~2H)#`\ac8
amount due from holding companies 控股公司欠款 )xU70:X
amount due from local banks 存放本港银行同业的款项 gi8kYHldH
amount due to banks 银行同业的存款 >r3Wo%F'
amount due to banks abroad 海外银行同业的存款 71eD~fNdx
amount due to holding companies 控股公司存款 rB\UNXy
amount due to local banks 本港银行同业的存款 ;a|A1DmZ
amount due to outport banks 外埠银行同业的存款 ;X>KP,/r$
amount for note issue 发行纸币的款额 '
x|B'
amount of bond 担保契据的款额 cuHs`{u@P
amount of consideration 代价款额 w t}a`hxu
amount of contribution 供款数额 ~lMsD~$sO
amount of indebtedness 负债款额 h&XyMm9C
amount of principal of the loan 贷款本金额 H$ v4N8D8I
amount of rates chargeable 应征差饷数额 }x+{=%~N
amount of share capital 股本额 L/shF}<
amount of sums assured 承保款额 cCwT0O#d
amount of variation 变动幅度 #Ew}@t9
amount of vote 拨款数额 [}Nfs3IlBw
amount payable 应付款额 ($-o"y"x
amount receivable 应收款额 SU:Cm:$
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V%+KJ}S!Z
analysis 分析 b`IC)xN$
ancillary risk 附属风险 @|M10r9E
annual account 周年帐目;周年帐目报表;年度决算;年结 v/)dsSNZ0u
annual accounting date 年结日期 tG6 o^
annual allowance 每年免税额;年积金;年度津贴;年津 dW91nTQ:
annual balance 年度余额 IV\@GM:ait
annual disposable income 每年可动用收入 5s0H4 ?S
annual estimates 周年预算 jtA
Yp3M-$
annual fee 年费 =,sMOJc>
annual general meeting 周年大会 'tOo0Zgc
annual growth rate 年增率;每年增长率 5(,WN
annual long-term supplement 长期个案每年补助金 *`\>J.
annual pensionable emolument 可供计算退休金的年薪 P5Fm<f8\
annual report 年报 :f`1
Annual Report on the Consumer Price Index 《消费物价指数年报》 w>#~_x,`
annual return 周年报表;周年申报表;每年报税表格 Tf+B<B:
Annual Return Rules 《周年报表规则》 `XTu$+
annual review of consumer prices 每年消费物价回顾 _3`{wzMA
annual roll-forward basis 逐年延展方式 (FBKP#x)^
annual salary 年薪 R|_?yV[
annual statement 年度报表;年度决算表 z19y>j
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 <K)^MLgN
annuitant 年金受益人 0 {w?u %'
annuity 年金 =U?"#
annuity contract 年金合约 K }r%OOn0
annuity on human life 人寿年金 rZ^DiFR
antecedent debt 先前的债项 Y40{v(Pi
ante-dated cheque 倒填日期支票 Yu'lD` G
anticipated expenditure 预期开支 g5H+2lSC
anticipated net profit 预期纯利 sLCL\dWT
anticipated revenue 预期收入 H -`7T;t~
anti-inflation measure 反通货膨胀措施 nU/v(lN
anti-inflationary stance 反通货膨胀立场 m]V5}-?al
apparent deficit 表面赤字 >RRb8=[J
apparent financial solvency 表面偿债能力 h!$W^Tm2g
apparent partner 表面合伙人
#[2]B8NZ
application for personal assessment 个人入息课税申请书 &K}!R$[,:P
application of fund 资金应用 %c
[by
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ~v2_vEu}JX
appointed actuary 委任精算师 m(?M]CH(A
appointed auditor 委任核数师;委任审计师 '9-8_;
appointed trustee 委任的受托人 RXh/[t+
appointer 委任人 H!,#Z7s
apportioned pro rata 按比例分摊 poeKY[].
apportionment 分配;分摊
%U'YOE6
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 e1K,4Bq
apportionment formula 分摊方程式 >0{{loqq
apportionment of estate duty 遗产税的分摊 U$qSMkj6RK
appraisal 估价;评估 ;A1pqHr
appreciable growth 可观增长 \6*3&p
appreciable impact 显着影响 C";F's)
appreciable increase 可观增长 MAhcwmZNy
appreciation 增值;升值
EI]NOG 0
appreciation against other currencies 相对其他货币升值 UT+B*?,h
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 lQldW|S>
appreciation tax 增值税 R j1Z
appropriation 拨款;拨用;拨付 GV * B$
appropriation account 拨款帐目 Lylw('zZ
Appropriation Bill 拨款法案 GYZzWN}U
appropriation-in-aid system 补助拨款办法 _a^%
V9t
approved assets 核准资产 nRJcYl~
Y
approved basket stock 认可一篮子证券 na_Y<R`
approved budget 核准预算 RD<l<+C^~
approved charitable donation 认可慈善捐款 lQY?!oj&q
approved charitable institution 认可慈善机构 Zn|vT&:Hg
approved currency 核准货币;认可货币 -Y{P"!p0
approved estimates 核准预算 [<7Hy,xr_
approved estimates of expenditure 核准开支预算 8v_HIx0xu
approved overseas insurer 核准海外保险人 Av]<[ F/
approved overseas trust company 核准海外信托公司 sd
xl@
approved pooled investment fund 核准汇集投资基金
r1)Og
approved provident fund scheme 认可公积金计划 x)h5W+$
approved provision 核准拨款 4l560Fb'U
approved redeemable share 核准可赎回股份 pS;jrq
I#
approved regional stock 认可地区性证券 _m#M^<0n
approved retirement scheme 认可退休金计划 D^$Nn*i;U
approved subordinated loan 核准附属贷款 \|R P-8
arbitrage 套戥;套汇;套利 Y]Td+Zi
arbitrageur 套戥者;套汇者 5Z,^46J
arbitrary amount 临时款项 ?dY}xE
arrangement 措施;安排;协定 y7txIe!<5
arrears 欠款 CQ9B;i`
arrears of pay 欠付薪酬 weYP^>gH'
arrears of revenue 逾期未收税款;逾期未收的帐项 G BV]7.
articles of association 组织章程;组织细则;组织章程细则 g`k_o<'JC
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 L]I)E`s
ascertainment of profit 确定利润 QG$LbuZ`
"Asia Clear" “亚洲结算系统”