allotment 分配;配股 5ST
k"
allotment notice 股份配售通知;配股通知 pkEx.R)
allotment of shares 股份分配 W6!o=
()
allowable 可获宽免;免税的 N;|:Ks#!
allowable business loss 可扣除的营业亏损 gaC[%M
allowable expenses 可扣税的支出 E(miQ
allowance 免税额;津贴;备抵;准备金 $X ]t}=
allowance for debts 债项的免税额 ~(P\'H&(h
allowance for depreciation by wear and tear 耗损折旧免税额 WCL#3uYk"
allowance for funeral expenses 殡殓费的免税额 &, %+rvo}
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 }Q-%ij2
allowance for repairs and outgoings 修葺及支出方面的免税额 /`+ubFXc
allowance to debtor 给债务人的津贴 ]wHXrB8vx
alteration of capital 资本更改 t+tD
alternate trustee 候补受托人 z`2Ais@ao
amalgamation 合并 Rl[SqmnI)@
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 YGsg0I't
ambit of charges 征税范围;收费范围 2"pFAQBw~i
amended valuation 经修订的估值 )Pj4_$uM
American Commodities Exchange 美国商品交易所 s#4Q?<65u
American Express Bank Limited 美国运通银行 )=Ens=>Z
American Stock Exchange 美国证券交易所 _BPp=(|
amortization 摊销 nPg,(8Tt
amount due from banks 存放银行同业的款项 ::k
cV'*
amount due from banks abroad 存放海外银行同业的款项 w@i;<LY.
amount due from holding companies 控股公司欠款 +T8]R7b9
amount due from local banks 存放本港银行同业的款项 z"$huE>P6
amount due to banks 银行同业的存款 xv9G%
amount due to banks abroad 海外银行同业的存款 ^2-+MWW.
amount due to holding companies 控股公司存款 Q4B(NYEu(
amount due to local banks 本港银行同业的存款 5
]F4.sa
amount due to outport banks 外埠银行同业的存款 ['DYP-1J
amount for note issue 发行纸币的款额 <uXQT$@?
amount of bond 担保契据的款额 Z,:}H6Mj9
amount of consideration 代价款额 vhz Q.>
amount of contribution 供款数额 }@<Ru
amount of indebtedness 负债款额 m*rw?nLZ
amount of principal of the loan 贷款本金额 39oI
&D>8
amount of rates chargeable 应征差饷数额 ~zcB@; :
amount of share capital 股本额 Ur,{ZGm
amount of sums assured 承保款额 fK;I0J
amount of variation 变动幅度 ~ea&1+Z[3
amount of vote 拨款数额 K'zBDrkW-x
amount payable 应付款额 #|^yWw^
amount receivable 应收款额 'da$i
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <hB~|
a<#
analysis 分析 1
(vcM
ancillary risk 附属风险 5O]eD84B
annual account 周年帐目;周年帐目报表;年度决算;年结 jU!ibs}R3
annual accounting date 年结日期 6r }w
annual allowance 每年免税额;年积金;年度津贴;年津 <I.{meDg
annual balance 年度余额 [WN2ZQ
annual disposable income 每年可动用收入 }cd-BW
annual estimates 周年预算
)vy_m_f&
annual fee 年费 y2:Bv2}
annual general meeting 周年大会
N51WY7
annual growth rate 年增率;每年增长率 G&@vTcF
annual long-term supplement 长期个案每年补助金 .Dt.7 G
annual pensionable emolument 可供计算退休金的年薪 }ZkGH}K_}
annual report 年报 @i>o+>V
Annual Report on the Consumer Price Index 《消费物价指数年报》 TQsTL2a
annual return 周年报表;周年申报表;每年报税表格 vg-'MG
Annual Return Rules 《周年报表规则》 drd5oZ
annual review of consumer prices 每年消费物价回顾 3Ss)i7
annual roll-forward basis 逐年延展方式 $x;(C[
annual salary 年薪 R~N'5#.*M
annual statement 年度报表;年度决算表 #bCzWg
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Bt(U,nFB
annuitant 年金受益人 T~)zgu%q_
annuity 年金 i?IV"*Ob1N
annuity contract 年金合约 eJ_$Etc
annuity on human life 人寿年金 Py~N.@(:1u
antecedent debt 先前的债项 cW?~]E'<
ante-dated cheque 倒填日期支票 t[%ELHV
anticipated expenditure 预期开支 )!g@MHHL
anticipated net profit 预期纯利 mL]5Tnc
anticipated revenue 预期收入 31{)~8
anti-inflation measure 反通货膨胀措施 &D#B"XI
anti-inflationary stance 反通货膨胀立场 /9(8ML#E
apparent deficit 表面赤字 ;-d2~1$
apparent financial solvency 表面偿债能力 X,ok 3c4X
apparent partner 表面合伙人 L,*#
application for personal assessment 个人入息课税申请书 !=
u
S
application of fund 资金应用 LT6VZ,
S
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 dZ"d`M>o6
appointed actuary 委任精算师 *@[N~:z/
appointed auditor 委任核数师;委任审计师 L]QB
h\
appointed trustee 委任的受托人 RxXiSc`^z
appointer 委任人 7U`8W\-
apportioned pro rata 按比例分摊 %lqrq<Xn
apportionment 分配;分摊 BTa#}LBZ+
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )d7U3i
apportionment formula 分摊方程式 M =6
apportionment of estate duty 遗产税的分摊 dY'>'1>P
9
appraisal 估价;评估 [A46WF>L
appreciable growth 可观增长 28=L9q
appreciable impact 显着影响 <: I]0|[
appreciable increase 可观增长 MB3
N3,yL
appreciation 增值;升值 h f9yK6
appreciation against other currencies 相对其他货币升值 !?J?R-C
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 nCPIpw,]M
appreciation tax 增值税 A\T9>z^k
appropriation 拨款;拨用;拨付 ^9 {r2d&c
appropriation account 拨款帐目 Qm2(Z8Gh
Appropriation Bill 拨款法案 [eZ'h8
appropriation-in-aid system 补助拨款办法 T8\%+3e.
approved assets 核准资产 ~=9]M.$
approved basket stock 认可一篮子证券
Sn-D|Z
approved budget 核准预算 ~PiCA
approved charitable donation 认可慈善捐款 '^~38=FA
approved charitable institution 认可慈善机构 vH/Y]Am
approved currency 核准货币;认可货币 *[0)]|r
approved estimates 核准预算 VIg=|Oe),
approved estimates of expenditure 核准开支预算 <G#z;]N
approved overseas insurer 核准海外保险人 73tWeZ8rvx
approved overseas trust company 核准海外信托公司 g0"KCX
approved pooled investment fund 核准汇集投资基金 b@yFqgJ_
approved provident fund scheme 认可公积金计划 ]-tAgNzl%
approved provision 核准拨款 n^$HC=}S
approved redeemable share 核准可赎回股份 KSy.
approved regional stock 认可地区性证券 ^9xsbv
B0
approved retirement scheme 认可退休金计划 kH>^3(Q\
approved subordinated loan 核准附属贷款 6HxZS+],c
arbitrage 套戥;套汇;套利 dX;G[\
arbitrageur 套戥者;套汇者 k
ks
?S',
arbitrary amount 临时款项 'w!8`LPu
arrangement 措施;安排;协定 ;+4X<)y*>
arrears 欠款 2mVLR;s{_
arrears of pay 欠付薪酬 C!J6"j
arrears of revenue 逾期未收税款;逾期未收的帐项 3:G94cp5
articles of association 组织章程;组织细则;组织章程细则 ~[9(}UM
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 X^ZUm
ascertainment of profit 确定利润 NZ?| #53
"Asia Clear" “亚洲结算系统”