allotment 分配;配股 .5tg4%l
allotment notice 股份配售通知;配股通知 CUmH,`hu
allotment of shares 股份分配 ')PVGV(D+
allowable 可获宽免;免税的 z)L}ECZh9
allowable business loss 可扣除的营业亏损 r)l`
allowable expenses 可扣税的支出 I
,FqN}
allowance 免税额;津贴;备抵;准备金 L-'k7?%(
allowance for debts 债项的免税额 99ASIC!
allowance for depreciation by wear and tear 耗损折旧免税额 D,W\ gP/h%
allowance for funeral expenses 殡殓费的免税额 }N3`gCy9eN
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 0-e
allowance for repairs and outgoings 修葺及支出方面的免税额 b6W#SpCF
allowance to debtor 给债务人的津贴 !QC<n/
alteration of capital 资本更改 CUhV$A#oo
alternate trustee 候补受托人 ]O{_O&w
amalgamation 合并 }ymvC
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 t3F?>G#y
ambit of charges 征税范围;收费范围 fNhT;Bux
amended valuation 经修订的估值 71iRG*O
American Commodities Exchange 美国商品交易所 [ #]jC[
American Express Bank Limited 美国运通银行 %O) Z
American Stock Exchange 美国证券交易所 IKm&xzV-
amortization 摊销 DzDj)7
amount due from banks 存放银行同业的款项 el@XK}<dr
amount due from banks abroad 存放海外银行同业的款项 gL]'B!dGd
amount due from holding companies 控股公司欠款 &6"P7X
amount due from local banks 存放本港银行同业的款项 co]Gmg6p
amount due to banks 银行同业的存款 1Ii| {vR
amount due to banks abroad 海外银行同业的存款 d(l|hmj4j9
amount due to holding companies 控股公司存款 %-^}45](q
amount due to local banks 本港银行同业的存款 wc[c N+p
amount due to outport banks 外埠银行同业的存款 kEAhTh&g*
amount for note issue 发行纸币的款额 t"YIq/08
amount of bond 担保契据的款额 BjD&>gO)
amount of consideration 代价款额 [@.B4
p
amount of contribution 供款数额
^CQ1I0
amount of indebtedness 负债款额 r@$B'CsLj
amount of principal of the loan 贷款本金额 5#u.pu
amount of rates chargeable 应征差饷数额 xii$e
amount of share capital 股本额 i[=C_+2
amount of sums assured 承保款额 9.8,q
amount of variation 变动幅度 &:auB:b
amount of vote 拨款数额 (v;A'BjN
amount payable 应付款额
!GN Xt4D
amount receivable 应收款额 7
\/u&
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Y+qus
analysis 分析 )k%M.{&bji
ancillary risk 附属风险 C={mi#G[/
annual account 周年帐目;周年帐目报表;年度决算;年结
^@q#$/z
annual accounting date 年结日期 QN #)F
annual allowance 每年免税额;年积金;年度津贴;年津 twv
lQ|
annual balance 年度余额
cs5ix"1A
annual disposable income 每年可动用收入 w
a.f![
annual estimates 周年预算 .;Z.F7{q
annual fee 年费 RUc \u93n
annual general meeting 周年大会 @U7Dunu*f
annual growth rate 年增率;每年增长率 s"rg_FoL
annual long-term supplement 长期个案每年补助金 Ld~4nc$H8
annual pensionable emolument 可供计算退休金的年薪 yM17H\ =
annual report 年报 r /yHmEk&
Annual Report on the Consumer Price Index 《消费物价指数年报》 G1r V<,#m
annual return 周年报表;周年申报表;每年报税表格 ~h|m&XK+Q
Annual Return Rules 《周年报表规则》 Xoi9d1fO
annual review of consumer prices 每年消费物价回顾 `t9.xB#Z
annual roll-forward basis 逐年延展方式 x~(y "^ph
annual salary 年薪 %#4 +!
annual statement 年度报表;年度决算表 W^|J/Y48
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ReqE?
CeV
annuitant 年金受益人
3se$,QmN
annuity 年金 (olLB
annuity contract 年金合约 =VCQ*
annuity on human life 人寿年金 7uA\&/
,
antecedent debt 先前的债项 i"fCpkAP
ante-dated cheque 倒填日期支票 uf?b%:A
anticipated expenditure 预期开支 UhA_1A'B
anticipated net profit 预期纯利 >gGil|I
anticipated revenue 预期收入 N.n1<
anti-inflation measure 反通货膨胀措施 t
zmETRwG
anti-inflationary stance 反通货膨胀立场 X=#It&m%s
apparent deficit 表面赤字 &$Ci}{{n#
apparent financial solvency 表面偿债能力 X
iw@
apparent partner 表面合伙人 5"e+& zU~f
application for personal assessment 个人入息课税申请书 mOSCkp{<e
application of fund 资金应用 'M
lXnHxt
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件
)?9\$^I
appointed actuary 委任精算师 BWohMT
appointed auditor 委任核数师;委任审计师 6*V8k%H
appointed trustee 委任的受托人 M0L-u
appointer 委任人 d{l{P]nr
apportioned pro rata 按比例分摊 ,-!2 5G
apportionment 分配;分摊 )ZeLaa P
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 y*
rY~U#3
apportionment formula 分摊方程式
2gH_$
apportionment of estate duty 遗产税的分摊 p&m
^IWD
appraisal 估价;评估 8}9Ob~on
appreciable growth 可观增长 T&!ZD2I
appreciable impact 显着影响 DUQ9AT#3
appreciable increase 可观增长 e-jw^
appreciation 增值;升值 h%/ssB
appreciation against other currencies 相对其他货币升值 0+p
5/5
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 BZ}`4W'
appreciation tax 增值税 =_uol8v
appropriation 拨款;拨用;拨付 a.1`\$]d
appropriation account 拨款帐目 |C|:i@c
H
Appropriation Bill 拨款法案 ?&XzW+(X
appropriation-in-aid system 补助拨款办法 R^|!^[WE
approved assets 核准资产 2>ys2:z
approved basket stock 认可一篮子证券 s v6INe:
approved budget 核准预算 l-Fmn/V
approved charitable donation 认可慈善捐款 hk/ +
approved charitable institution 认可慈善机构 OoE9W
approved currency 核准货币;认可货币 )'=V!H#U*
approved estimates 核准预算 .byc;9M%
approved estimates of expenditure 核准开支预算 {GAsFnZk
approved overseas insurer 核准海外保险人 gfxoJihE
approved overseas trust company 核准海外信托公司 3L*+ 8a
approved pooled investment fund 核准汇集投资基金 |c=d;+
approved provident fund scheme 认可公积金计划 E}
Ljo
approved provision 核准拨款 R2SBhs,+R
approved redeemable share 核准可赎回股份 AVU7WU{
approved regional stock 认可地区性证券 f8R+7Ykx
approved retirement scheme 认可退休金计划 Ls lM$
approved subordinated loan 核准附属贷款 .fbYB,0w
arbitrage 套戥;套汇;套利 c
3}x)aQ
arbitrageur 套戥者;套汇者 +BU0 6lLD
arbitrary amount 临时款项 MkkA{p
arrangement 措施;安排;协定 2V
4`s'
arrears 欠款 >s44
arrears of pay 欠付薪酬 f(^
33k
arrears of revenue 逾期未收税款;逾期未收的帐项 m9%yR"g9
articles of association 组织章程;组织细则;组织章程细则 N&x@_t""
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 y Y'gx|\
ascertainment of profit 确定利润 Q3(hK<Qh;
"Asia Clear" “亚洲结算系统”