allotment 分配;配股 z2[{3Kd*
allotment notice 股份配售通知;配股通知 A/ 88WC$v
allotment of shares 股份分配 tYCVVs`?
allowable 可获宽免;免税的 KLgg([
allowable business loss 可扣除的营业亏损 [Lq9lw&
allowable expenses 可扣税的支出 nG0R1<
allowance 免税额;津贴;备抵;准备金 ,#K{+1z:
allowance for debts 债项的免税额 3U%kf<m=
allowance for depreciation by wear and tear 耗损折旧免税额 I9*BTT]
allowance for funeral expenses 殡殓费的免税额 /-Z}=
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 V{n7KhN~Y!
allowance for repairs and outgoings 修葺及支出方面的免税额 Cm;M;
?
allowance to debtor 给债务人的津贴 =TJ9Gr/R&:
alteration of capital 资本更改 R$i-%3
alternate trustee 候补受托人 7R$O~R3p
amalgamation 合并 CI^s~M >
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *1,4#8tB
ambit of charges 征税范围;收费范围 z8cefD9F
amended valuation 经修订的估值 ~{-9qOGw;
American Commodities Exchange 美国商品交易所 ry0YS\W
American Express Bank Limited 美国运通银行 <"{VVyK
American Stock Exchange 美国证券交易所 /cZTj!M
amortization 摊销 Lwn
amount due from banks 存放银行同业的款项 (h'Bz6K
amount due from banks abroad 存放海外银行同业的款项 pKaU
[1x?%
amount due from holding companies 控股公司欠款 3?
F~H
amount due from local banks 存放本港银行同业的款项 >35W{d
amount due to banks 银行同业的存款 %a']TX
amount due to banks abroad 海外银行同业的存款 DGNn
#DP
amount due to holding companies 控股公司存款 4))N(m%3F
amount due to local banks 本港银行同业的存款 _fS4a134R
amount due to outport banks 外埠银行同业的存款 m}6Jdt'|
amount for note issue 发行纸币的款额 2@Oz _?O=
amount of bond 担保契据的款额 UT0}Ce>e
amount of consideration 代价款额 (#8B
amount of contribution 供款数额 y%O^Zm1
amount of indebtedness 负债款额 IYv.~IQO
amount of principal of the loan 贷款本金额 k%VYAON
amount of rates chargeable 应征差饷数额 D!&]jkUN
amount of share capital 股本额 UjS+Ddp
amount of sums assured 承保款额
U7HfDDh
amount of variation 变动幅度 kLc@U~M
amount of vote 拨款数额 NuW6~PV
amount payable 应付款额 3Uej]}c
amount receivable 应收款额 <Y
g6=e
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 L8(2or
analysis 分析 <!F".9c@A
ancillary risk 附属风险 n;wViw
annual account 周年帐目;周年帐目报表;年度决算;年结 N5zx# g
annual accounting date 年结日期 AG><5 }
annual allowance 每年免税额;年积金;年度津贴;年津 oX7_v_:J\R
annual balance 年度余额 xxA^A
annual disposable income 每年可动用收入 rE]Nr ;Ys
annual estimates 周年预算 !*S,S{T8
annual fee 年费 aJ}hlM>
annual general meeting 周年大会 ~O|~M_Z
annual growth rate 年增率;每年增长率 9sI&d
annual long-term supplement 长期个案每年补助金 kU,g=+2J
annual pensionable emolument 可供计算退休金的年薪 dh9@3. t
annual report 年报 LW k/h1
Annual Report on the Consumer Price Index 《消费物价指数年报》 gegM&Xo
annual return 周年报表;周年申报表;每年报税表格 bOSqD[?
Annual Return Rules 《周年报表规则》 t~<HFY*w
annual review of consumer prices 每年消费物价回顾 sf/m@425
annual roll-forward basis 逐年延展方式 q;*'V9#
annual salary 年薪 `@ny!S|1/
annual statement 年度报表;年度决算表 e ?FQ6?
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 uIBN
!\j
annuitant 年金受益人 X ]W)D
S
annuity 年金 g#`}HuPoE
annuity contract 年金合约 _>ZC;+c?
annuity on human life 人寿年金 U({N'y=
antecedent debt 先前的债项 {Qc,Nl
[?
ante-dated cheque 倒填日期支票 f@[)*([
anticipated expenditure 预期开支 ix$
^1(
anticipated net profit 预期纯利 UA4c4~$S
anticipated revenue 预期收入 maeQ'Sv_&
anti-inflation measure 反通货膨胀措施 cQ'x]u_
anti-inflationary stance 反通货膨胀立场 <v/aquLN
apparent deficit 表面赤字 yEk|(6+^
apparent financial solvency 表面偿债能力 ^VW]Qr!
apparent partner 表面合伙人 +r7hc;+G
application for personal assessment 个人入息课税申请书 |}UA=? Xl
application of fund 资金应用 `NsQ&G
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 TQb@szp:|
appointed actuary 委任精算师 pU'${Z~b
appointed auditor 委任核数师;委任审计师 2vU-9p {
appointed trustee 委任的受托人 h(R7y@mp\0
appointer 委任人 &*Xrh7K2e
apportioned pro rata 按比例分摊 OQ4Pk/-'
apportionment 分配;分摊 QO0@Ax\b
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :,M+njcFc
apportionment formula 分摊方程式 9HEqB0|ZRu
apportionment of estate duty 遗产税的分摊 _`gkYu3R+
appraisal 估价;评估 !#~KSO}zW2
appreciable growth 可观增长 m.!LL]]
appreciable impact 显着影响 5D2mZ/
appreciable increase 可观增长 T+aNX/c|>
appreciation 增值;升值 'CS
jj@3 X
appreciation against other currencies 相对其他货币升值 M$Bb,s
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ''D7Bat@
appreciation tax 增值税 @$!6u0x
appropriation 拨款;拨用;拨付 b8Z_oN5!
appropriation account 拨款帐目 E_I-.o|
Appropriation Bill 拨款法案 :5$ErI
appropriation-in-aid system 补助拨款办法 m mZ
P;
approved assets 核准资产 ZZZ`@pXm;
approved basket stock 认可一篮子证券 $_;rqTk]g
approved budget 核准预算 U;IGV~oT
approved charitable donation 认可慈善捐款 M$.bC0}T
approved charitable institution 认可慈善机构 q'a]DJ`
approved currency 核准货币;认可货币 Lq
;~6
approved estimates 核准预算 :*BN>*1^\r
approved estimates of expenditure 核准开支预算 uF1 4;
approved overseas insurer 核准海外保险人 I'^XEl?
approved overseas trust company 核准海外信托公司 QlV(D<
approved pooled investment fund 核准汇集投资基金 Pz[UAJ
approved provident fund scheme 认可公积金计划 QV.>Cy
approved provision 核准拨款 \!30t1EZ
approved redeemable share 核准可赎回股份 G6qZ>-GiL
approved regional stock 认可地区性证券 D\+x/r?-I
approved retirement scheme 认可退休金计划 p`rjWpH
approved subordinated loan 核准附属贷款 ]
Ok &%-
arbitrage 套戥;套汇;套利 H\n6t-l
arbitrageur 套戥者;套汇者 B~k{f}
arbitrary amount 临时款项 Mpyza%zj
arrangement 措施;安排;协定 [W{|94q
arrears 欠款 W1<*9
O
arrears of pay 欠付薪酬 7Ok-T10
arrears of revenue 逾期未收税款;逾期未收的帐项 G7|d$!%
articles of association 组织章程;组织细则;组织章程细则 SP<Sv8Okj
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 rPBsr<k#5
ascertainment of profit 确定利润 5%(whSKZF
"Asia Clear" “亚洲结算系统”