allotment 分配;配股 FI Io{ru
allotment notice 股份配售通知;配股通知 F
MHpa
allotment of shares 股份分配 gcQ>:mi
allowable 可获宽免;免税的 ApG_Gd.
allowable business loss 可扣除的营业亏损 Dc}-wnga
allowable expenses 可扣税的支出 9V9K3xWn
allowance 免税额;津贴;备抵;准备金 '[I?G6
allowance for debts 债项的免税额 @9~6+BZOq
allowance for depreciation by wear and tear 耗损折旧免税额 =j#uH`jgW
allowance for funeral expenses 殡殓费的免税额 Cz#0Gh>1
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 \h!%U*!7{
allowance for repairs and outgoings 修葺及支出方面的免税额 l*e*jA_>:7
allowance to debtor 给债务人的津贴 jL<:N
8
alteration of capital 资本更改 p?
>(y
alternate trustee 候补受托人 O
T+=H)/
amalgamation 合并 -2{NI.-Xd
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 hV)D,oN3
ambit of charges 征税范围;收费范围 [h
{zT)[
amended valuation 经修订的估值 AU OL?st
American Commodities Exchange 美国商品交易所 U_K"JOZ
American Express Bank Limited 美国运通银行 O@ F0UM`!
American Stock Exchange 美国证券交易所 5N
@k9x
amortization 摊销 I~-W4{
amount due from banks 存放银行同业的款项 8LB,8*L^
amount due from banks abroad 存放海外银行同业的款项 $
^?Mip
amount due from holding companies 控股公司欠款 F w
)#[
amount due from local banks 存放本港银行同业的款项 HQCxO?
amount due to banks 银行同业的存款 <v>^#/.0
amount due to banks abroad 海外银行同业的存款 hs!a'E
amount due to holding companies 控股公司存款 wqk D
amount due to local banks 本港银行同业的存款
a`
s2 z
amount due to outport banks 外埠银行同业的存款 Hbn%CdDk1
amount for note issue 发行纸币的款额
=8?y$WE
amount of bond 担保契据的款额 YC8wo1;Y!
amount of consideration 代价款额 ; :4&nJ*qG
amount of contribution 供款数额 Ub2t7MU
amount of indebtedness 负债款额 m9 o{y6_j*
amount of principal of the loan 贷款本金额 /Nt#|C>
amount of rates chargeable 应征差饷数额 ?#YheML?
amount of share capital 股本额 A<fKO <d
amount of sums assured 承保款额 w9<<|ZaU
amount of variation 变动幅度 ePv3M&\J
amount of vote 拨款数额 @.0>gmY;:
amount payable 应付款额 _kg<KD=P
amount receivable 应收款额 L-?
?%_=
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 z$4g9
analysis 分析 zl^ %x1G
ancillary risk 附属风险 B52n'.
annual account 周年帐目;周年帐目报表;年度决算;年结 2FU+o\1%
annual accounting date 年结日期 [%
\>FT[
annual allowance 每年免税额;年积金;年度津贴;年津 I$7|?8
annual balance 年度余额 [
R
annual disposable income 每年可动用收入 ,h,OUo]LIY
annual estimates 周年预算 <`rmQ`(}s
annual fee 年费 P{fT5K|
annual general meeting 周年大会 "{(|}Cds
annual growth rate 年增率;每年增长率 v3PtiKS
annual long-term supplement 长期个案每年补助金 M15Ce)oB1(
annual pensionable emolument 可供计算退休金的年薪 )O\w'|$G
annual report 年报 -@L7!,j
Annual Report on the Consumer Price Index 《消费物价指数年报》 !IF]P#
annual return 周年报表;周年申报表;每年报税表格 -<H\VT%98
Annual Return Rules 《周年报表规则》 ,.DTJ7H+
annual review of consumer prices 每年消费物价回顾 i^T@jg+K
annual roll-forward basis 逐年延展方式 "AYm*R
annual salary 年薪 HVjN<H IqM
annual statement 年度报表;年度决算表 K</EVt,U~
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 -w'
annuitant 年金受益人 2 tD{c^
9<
annuity 年金 ,Ei!\U^)
annuity contract 年金合约 epN>;e z
annuity on human life 人寿年金 C2}n &{T
antecedent debt 先前的债项 + OKk~GYf
ante-dated cheque 倒填日期支票 C0C2]xx{
anticipated expenditure 预期开支 2qd5iOhX+
anticipated net profit 预期纯利 E{s p
anticipated revenue 预期收入 zUq ^
anti-inflation measure 反通货膨胀措施 idsBw!DB
anti-inflationary stance 反通货膨胀立场 Znr6,[U+q
apparent deficit 表面赤字 Db4(E*/pj!
apparent financial solvency 表面偿债能力 |"}oGL6-
apparent partner 表面合伙人 +@] ,JlYf
application for personal assessment 个人入息课税申请书 +FomAs1*f
application of fund 资金应用 I+2#k\y
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 >AK9F.
_z
appointed actuary 委任精算师 dCA| )
appointed auditor 委任核数师;委任审计师 Y"H'BT!b}
appointed trustee 委任的受托人 )7]la/0
appointer 委任人 (A(j.[4a
apportioned pro rata 按比例分摊 `PY=B$?{4
apportionment 分配;分摊 6-E>-9]'E
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 JuW"4R
apportionment formula 分摊方程式 >0F)^W?
apportionment of estate duty 遗产税的分摊 CP0;<}k
appraisal 估价;评估 4y*"w*L
appreciable growth 可观增长 :j2?v(jT_l
appreciable impact 显着影响 AQ%B&Q(V1
appreciable increase 可观增长 { 9:vq|
appreciation 增值;升值 H!'Ek[s+
appreciation against other currencies 相对其他货币升值 f/7on|bv
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *k
YJwO^
appreciation tax 增值税 i?wEd!=w
appropriation 拨款;拨用;拨付
5ENU}0W
appropriation account 拨款帐目 rU4;yy*b
Appropriation Bill 拨款法案 QM('bbN
appropriation-in-aid system 补助拨款办法 Qm_IU!b
approved assets 核准资产 L"KKW
c
approved basket stock 认可一篮子证券
&x?m5%^l
approved budget 核准预算 s(Y2]X4
(
approved charitable donation 认可慈善捐款 KvjsibI/Y
approved charitable institution 认可慈善机构 b>h
L*9
approved currency 核准货币;认可货币 Q~R% |Q{&
approved estimates 核准预算 %1mIngW=g
approved estimates of expenditure 核准开支预算 ^'%Q>FVb
approved overseas insurer 核准海外保险人 E"%dO
approved overseas trust company 核准海外信托公司 C'~Eq3
approved pooled investment fund 核准汇集投资基金 ^HhV?Iqg
approved provident fund scheme 认可公积金计划 _-|/$ jZ
approved provision 核准拨款 n'To:
approved redeemable share 核准可赎回股份 ~4+ICC
bH
approved regional stock 认可地区性证券 ,(i`gH{D
approved retirement scheme 认可退休金计划 VUon>XQ
G
approved subordinated loan 核准附属贷款 )O],$\u
arbitrage 套戥;套汇;套利 23d*;ri5
arbitrageur 套戥者;套汇者 j/t)=c
arbitrary amount 临时款项 4A`U [r_>D
arrangement 措施;安排;协定 \G0YLV~>P
arrears 欠款 P3!JA)p6a
arrears of pay 欠付薪酬 enGZb&
arrears of revenue 逾期未收税款;逾期未收的帐项 IG.!M@_
articles of association 组织章程;组织细则;组织章程细则 ToK=`0#LNK
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 >*MGF=.QG
ascertainment of profit 确定利润 /HH_Zi0?N|
"Asia Clear" “亚洲结算系统”