allotment 分配;配股 c3#eL
allotment notice 股份配售通知;配股通知 #s>'IPc0
allotment of shares 股份分配 ku}`PS0UGd
allowable 可获宽免;免税的 7\nXJ381
allowable business loss 可扣除的营业亏损 6r@>n_6LY
allowable expenses 可扣税的支出 {+{
p.
allowance 免税额;津贴;备抵;准备金 _"t>72
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allowance for debts 债项的免税额 DaGny0|BB
allowance for depreciation by wear and tear 耗损折旧免税额 P&:[pPG
allowance for funeral expenses 殡殓费的免税额 c(5XT[Tw
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 1#
+|RL4o
allowance for repairs and outgoings 修葺及支出方面的免税额 .EjR<UU
allowance to debtor 给债务人的津贴 SGy2&{\Z
alteration of capital 资本更改 ?X\.O-=4X
alternate trustee 候补受托人 `e3$jy@
amalgamation 合并 HmU6:8V
*Z
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6<5:m:KE
ambit of charges 征税范围;收费范围 (64es)B}"
amended valuation 经修订的估值 -lv(@7o~
American Commodities Exchange 美国商品交易所 JqYa~6 C
American Express Bank Limited 美国运通银行 jr#*;go
American Stock Exchange 美国证券交易所 ;qWSfCt/^
amortization 摊销 GGhk`z
amount due from banks 存放银行同业的款项 q j9q
amount due from banks abroad 存放海外银行同业的款项 yFd942
amount due from holding companies 控股公司欠款 _]D
6m2R
amount due from local banks 存放本港银行同业的款项 W|n$H`;R
amount due to banks 银行同业的存款 O%F*i2I:+k
amount due to banks abroad 海外银行同业的存款 YvP62c \
amount due to holding companies 控股公司存款 ^f"|<r
amount due to local banks 本港银行同业的存款 <X& fs*x&
amount due to outport banks 外埠银行同业的存款 2@ZRz%(Oa&
amount for note issue 发行纸币的款额 OpIeo+^X*
amount of bond 担保契据的款额 alNn(0MG
amount of consideration 代价款额 Y"s8j=1m
amount of contribution 供款数额 O1DUBRli!q
amount of indebtedness 负债款额 C"s-ttP
amount of principal of the loan 贷款本金额 ke<5]&x
amount of rates chargeable 应征差饷数额
M:
& %c3
amount of share capital 股本额 N{@~(>ee^
amount of sums assured 承保款额 Y}Y~?kE>M|
amount of variation 变动幅度 mU]^PC2[
amount of vote 拨款数额 L8NZU*"
amount payable 应付款额 1^tX:qR
amount receivable 应收款额 tuuwoiQ*`
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 m9&%A0
analysis 分析 Z
d@B6R
ancillary risk 附属风险 bF+j%=
annual account 周年帐目;周年帐目报表;年度决算;年结 -XwS?*O
annual accounting date 年结日期 R>;&4Sjr
annual allowance 每年免税额;年积金;年度津贴;年津 eT(X Ri0
annual balance 年度余额 )<_qTd0`
annual disposable income 每年可动用收入
zx.SRs$
annual estimates 周年预算
ZB/1I;l`c
annual fee 年费 ,7k1n{C)
annual general meeting 周年大会 :7dc;WdM
annual growth rate 年增率;每年增长率 ]gaeN2
annual long-term supplement 长期个案每年补助金 8]1,E E<
annual pensionable emolument 可供计算退休金的年薪 e#3RT8u#
annual report 年报 <$25kb R5K
Annual Report on the Consumer Price Index 《消费物价指数年报》 Z*h}E
annual return 周年报表;周年申报表;每年报税表格 Q&?0 ^;r
Annual Return Rules 《周年报表规则》 8$ #z>
annual review of consumer prices 每年消费物价回顾 3/]FT#l]i
annual roll-forward basis 逐年延展方式 U^U
hZ!
annual salary 年薪 8.I
3%u
annual statement 年度报表;年度决算表 sdyNJh7Jr
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 \ n^[!e"`
annuitant 年金受益人 UTN[!0[
annuity 年金 b7T;6\[m
annuity contract 年金合约 ji.?bKqHE
annuity on human life 人寿年金 VhAJ1[k4!
antecedent debt 先前的债项 C-h?#/#?y
ante-dated cheque 倒填日期支票 nXI8 `7D
anticipated expenditure 预期开支 N`N?1!fM<}
anticipated net profit 预期纯利 Z'}%Mkm`i}
anticipated revenue 预期收入 Qc PU{#6
anti-inflation measure 反通货膨胀措施 Y3(I;~$!
anti-inflationary stance 反通货膨胀立场 X(3| (1;sV
apparent deficit 表面赤字 gNA!)}m\
apparent financial solvency 表面偿债能力 Ld/6{w4ir
apparent partner 表面合伙人 S{f,EBE
application for personal assessment 个人入息课税申请书
8Djki]
application of fund 资金应用 C+5X
8
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 WXDo`_
{R
appointed actuary 委任精算师 KT >Y^
appointed auditor 委任核数师;委任审计师
_Rkvg-
appointed trustee 委任的受托人 7y)Ar 8!D
appointer 委任人 u=vBjaN2_w
apportioned pro rata 按比例分摊 #e,TS`"e
D
apportionment 分配;分摊 &?Q^i">cZ
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8ZM#.yBB
apportionment formula 分摊方程式 *rHz/& ,
apportionment of estate duty 遗产税的分摊 >gM"*Laa?
appraisal 估价;评估 ki/Cpfq40*
appreciable growth 可观增长 :eJJL,v
appreciable impact 显着影响 c14d0x{
appreciable increase 可观增长 Oe
:S1 f
appreciation 增值;升值 o8hE.pf&
appreciation against other currencies 相对其他货币升值 o90g;Vog
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 9PV+Kr!c5I
appreciation tax 增值税 n~}[/ly
appropriation 拨款;拨用;拨付 `YE=B{q
appropriation account 拨款帐目 U?5lqq
Appropriation Bill 拨款法案 -o{ x
;:
4
appropriation-in-aid system 补助拨款办法 -/0\_z
q7
approved assets 核准资产 ~UNha/nt
approved basket stock 认可一篮子证券 X!'C'3 X
approved budget 核准预算 UL>2gl4s/
approved charitable donation 认可慈善捐款 n00J21
approved charitable institution 认可慈善机构 la!U
approved currency 核准货币;认可货币 H{S+^'5Y.
approved estimates 核准预算 %N`_g' r!
approved estimates of expenditure 核准开支预算 3/yt
approved overseas insurer 核准海外保险人 N mxh zjJ
approved overseas trust company 核准海外信托公司 q5'G]j{,Z
approved pooled investment fund 核准汇集投资基金 cL;%2TMk
approved provident fund scheme 认可公积金计划 .y3E@0a
approved provision 核准拨款 v>Kh5H5e~
approved redeemable share 核准可赎回股份 \0_jmX]p
approved regional stock 认可地区性证券 }HmkTk
approved retirement scheme 认可退休金计划 #=33TvprR2
approved subordinated loan 核准附属贷款 >P\eHR,{-
arbitrage 套戥;套汇;套利 !J X7y%J
arbitrageur 套戥者;套汇者 V@b7$z
arbitrary amount 临时款项 |O oczYf
arrangement 措施;安排;协定 YZSQOLN{
arrears 欠款 :D-D+x
arrears of pay 欠付薪酬 =s]2?m
arrears of revenue 逾期未收税款;逾期未收的帐项 T6=|)UTe1
articles of association 组织章程;组织细则;组织章程细则 WG,1%=M@
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 @U1|?~M%s
ascertainment of profit 确定利润 S<cz2FlV
"Asia Clear" “亚洲结算系统”