allotment 分配;配股 :\4?{,@_h
allotment notice 股份配售通知;配股通知 sG%Q?&-
allotment of shares 股份分配 C8
m8ys
allowable 可获宽免;免税的 S"!nM]2L
allowable business loss 可扣除的营业亏损 erdWGUfQOe
allowable expenses 可扣税的支出 WID4 {>G2
allowance 免税额;津贴;备抵;准备金 u#/Y<1gn
allowance for debts 债项的免税额 Y`uL4)hR5
allowance for depreciation by wear and tear 耗损折旧免税额 gLaFIeF<+
allowance for funeral expenses 殡殓费的免税额 *
S~gF/*kP
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 4hg#7#?boW
allowance for repairs and outgoings 修葺及支出方面的免税额 2~<?E`+
allowance to debtor 给债务人的津贴 $-|`#|CBd
alteration of capital 资本更改 PB.@G,)
alternate trustee 候补受托人 ^+Ie
amalgamation 合并 |dsd5Vdr
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Ep|W>
ambit of charges 征税范围;收费范围 od"Oq?~/t
amended valuation 经修订的估值 ssoIC
American Commodities Exchange 美国商品交易所 =nh/w#
American Express Bank Limited 美国运通银行 SaH0YxnY+
American Stock Exchange 美国证券交易所 1 xm8w$%
amortization 摊销 ~gNa<tg"1
amount due from banks 存放银行同业的款项 [>A%%
amount due from banks abroad 存放海外银行同业的款项 7M=LyrO
amount due from holding companies 控股公司欠款 ;[R{oW
Nw
amount due from local banks 存放本港银行同业的款项 r{pTMcDS
amount due to banks 银行同业的存款 *r6+Vz
amount due to banks abroad 海外银行同业的存款 <{Wsh#7 }.
amount due to holding companies 控股公司存款 AMp[f%X
amount due to local banks 本港银行同业的存款 *[]7l]XK.
amount due to outport banks 外埠银行同业的存款 u7=`u/
amount for note issue 发行纸币的款额 w^s|YF=c
amount of bond 担保契据的款额 vrXUS9i.
amount of consideration 代价款额 @MWrUx
amount of contribution 供款数额 U;<07
aMj
amount of indebtedness 负债款额 T\eOrWt/
amount of principal of the loan 贷款本金额 Vahfz8~w/
amount of rates chargeable 应征差饷数额 4
yW9}=N!
amount of share capital 股本额 lEL&tZ}
amount of sums assured 承保款额 +!\$SOaR{
amount of variation 变动幅度 FX
`SaY>D
amount of vote 拨款数额 .S>:-j'u
amount payable 应付款额 D4g
$x'
amount receivable 应收款额 _Qs=v0B//
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8
;y N
analysis 分析 f7c%Z:C#Y
ancillary risk 附属风险 nsQx\Tnhx
annual account 周年帐目;周年帐目报表;年度决算;年结 })#6BN
annual accounting date 年结日期
7%)
F]
annual allowance 每年免税额;年积金;年度津贴;年津 81u}J9z;
annual balance 年度余额 Nih8(pbe
annual disposable income 每年可动用收入 7dhip
annual estimates 周年预算 sPuNwVX>}I
annual fee 年费 :8cp]vdW
annual general meeting 周年大会 S
'S|k7Lp
annual growth rate 年增率;每年增长率 ln-+=jk
annual long-term supplement 长期个案每年补助金 '!>LF1W=
annual pensionable emolument 可供计算退休金的年薪 *~~ >?
annual report 年报 FO#`}? R`
Annual Report on the Consumer Price Index 《消费物价指数年报》 4loG$l+a1
annual return 周年报表;周年申报表;每年报税表格
3=@94i
Annual Return Rules 《周年报表规则》 O>9+tQ
annual review of consumer prices 每年消费物价回顾 M@ILB-H
annual roll-forward basis 逐年延展方式 0Ah'G
annual salary 年薪 A0Pg|M
annual statement 年度报表;年度决算表 Sz|;wsF{
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 \_;zm+ <{
annuitant 年金受益人 T2|dFKeWG
annuity 年金 Bj5_=oo+d
annuity contract 年金合约 8R<2I1xn2
annuity on human life 人寿年金 't'~p#$,F
antecedent debt 先前的债项 [}Vne;V
ante-dated cheque 倒填日期支票 ejP273*ah
anticipated expenditure 预期开支 9aky+
anticipated net profit 预期纯利 qT7E"|.$
anticipated revenue 预期收入 Qxr&zT7f
anti-inflation measure 反通货膨胀措施 {WfZE&B
anti-inflationary stance 反通货膨胀立场 ?.Z4GWyXa
apparent deficit 表面赤字 [9dW9[Z+!
apparent financial solvency 表面偿债能力 5xKo(XNp
apparent partner 表面合伙人 !? !~8J~
application for personal assessment 个人入息课税申请书 Y
Bb%D
application of fund 资金应用 -8H0f-1
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 V`Ve__5;
appointed actuary 委任精算师 i7]\}w|
appointed auditor 委任核数师;委任审计师 xV@/z5Tq
appointed trustee 委任的受托人 Sxo9y0K8-
appointer 委任人 faH113nc
apportioned pro rata 按比例分摊 OE_;i}58
apportionment 分配;分摊 hZ6CiEJB
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 B=?4; l7
apportionment formula 分摊方程式 ,ND}T#yTR
apportionment of estate duty 遗产税的分摊 yU'Fyul
appraisal 估价;评估 g*]Gc%
appreciable growth 可观增长 |
]FJfMX
appreciable impact 显着影响 4mNg(w=NF
appreciable increase 可观增长 hn]><kaA
appreciation 增值;升值 o1I8l7
appreciation against other currencies 相对其他货币升值 dk}T&qZ~p
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 gr]:u4}
appreciation tax 增值税 Hqsj5j2i
appropriation 拨款;拨用;拨付 w'
uI~t4
appropriation account 拨款帐目 GZt+(q
Appropriation Bill 拨款法案 dS9L( &
appropriation-in-aid system 补助拨款办法 B[2 qI7D$
approved assets 核准资产 +\r=/""DW
approved basket stock 认可一篮子证券 i n}N[
approved budget 核准预算 e6O +hC]:
approved charitable donation 认可慈善捐款 k.UQT^.
approved charitable institution 认可慈善机构 @JF
fyQ {-
approved currency 核准货币;认可货币 mRJX,
approved estimates 核准预算 ZcT%H*Ib]9
approved estimates of expenditure 核准开支预算 u/W
approved overseas insurer 核准海外保险人 2|2'?
approved overseas trust company 核准海外信托公司 ShFC@)<lJ
approved pooled investment fund 核准汇集投资基金 V)HX+D>
approved provident fund scheme 认可公积金计划 7-p9IFcA
approved provision 核准拨款 % Q| >t~
approved redeemable share 核准可赎回股份 d5aG6/
approved regional stock 认可地区性证券 Z+# =]Kw)
approved retirement scheme 认可退休金计划 53vnON#{*
approved subordinated loan 核准附属贷款 70sb{)
arbitrage 套戥;套汇;套利 RZKdh
}B?\
arbitrageur 套戥者;套汇者 0[ (Z48
arbitrary amount 临时款项 bU3e*Er
arrangement 措施;安排;协定 g>g]qQ
arrears 欠款 WX2:c,%:
arrears of pay 欠付薪酬 Z %?:
CA
arrears of revenue 逾期未收税款;逾期未收的帐项 d46PAA{'
articles of association 组织章程;组织细则;组织章程细则 ?_hKhn%K9
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 V_)G=#6Dy
ascertainment of profit 确定利润 x d9+P
"Asia Clear" “亚洲结算系统”