allotment 分配;配股 KIyhvY~
allotment notice 股份配售通知;配股通知 mlq+Z#9
allotment of shares 股份分配 !t
.
allowable 可获宽免;免税的 >o=O^:/L
allowable business loss 可扣除的营业亏损 }V20~ hi
allowable expenses 可扣税的支出 x$:>W3?T=^
allowance 免税额;津贴;备抵;准备金 4R 9lA
allowance for debts 债项的免税额 *
C/bf)w
allowance for depreciation by wear and tear 耗损折旧免税额 {y5v"GR{YM
allowance for funeral expenses 殡殓费的免税额 :<t%Sf
allowance for inflation 为通货膨胀而预留的款项;通胀准备金
,"MRA
allowance for repairs and outgoings 修葺及支出方面的免税额 :{:R5d(_I
allowance to debtor 给债务人的津贴 DhN{Y8'~
alteration of capital 资本更改 tM&O<6Y
alternate trustee 候补受托人 W6~aL\[
amalgamation 合并 DRp h?V\
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )uj:k*`)
ambit of charges 征税范围;收费范围 PxuE(n V[
amended valuation 经修订的估值 h(M_
K
American Commodities Exchange 美国商品交易所 5k%GjT
American Express Bank Limited 美国运通银行 v[k;R
American Stock Exchange 美国证券交易所 c[p>*FnP
amortization 摊销 YkOl@l$D
amount due from banks 存放银行同业的款项 I},]Y~Y3
amount due from banks abroad 存放海外银行同业的款项 v BP
5n
amount due from holding companies 控股公司欠款 U
+c?x2\
amount due from local banks 存放本港银行同业的款项 y
{&"g
amount due to banks 银行同业的存款 r#8t@W
amount due to banks abroad 海外银行同业的存款 6wIo95`
amount due to holding companies 控股公司存款 }XOTK^YA
amount due to local banks 本港银行同业的存款 ??\1eo2gB
amount due to outport banks 外埠银行同业的存款 ;Jh=7wx
amount for note issue 发行纸币的款额 '?j[hhfB-
amount of bond 担保契据的款额 NOC8h\s}(
amount of consideration 代价款额 %Aqt0e
amount of contribution 供款数额 `S
`,H
amount of indebtedness 负债款额 ElFiR;
amount of principal of the loan 贷款本金额 y7f,]<%e_
amount of rates chargeable 应征差饷数额 LS"_-4I}
amount of share capital 股本额 Fe
r&X
amount of sums assured 承保款额 SRU}-
amount of variation 变动幅度 Sw1z^`
amount of vote 拨款数额 }s9eRmJs
amount payable 应付款额 @2yoy&IO
amount receivable 应收款额 fT]hpoJl
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 x9DG87P~+
analysis 分析 v&7yqEm}B
ancillary risk 附属风险 %S`ygc}|
annual account 周年帐目;周年帐目报表;年度决算;年结 ~__r-z
annual accounting date 年结日期 /$EX-!ie
annual allowance 每年免税额;年积金;年度津贴;年津 O V"5:){
annual balance 年度余额 I{/}pr>
annual disposable income 每年可动用收入 M0jC:*D`"
annual estimates 周年预算 J Wh5gOXd
annual fee 年费 u&M:w5EM
annual general meeting 周年大会
=,MX%-2
annual growth rate 年增率;每年增长率 Jw+k=>
annual long-term supplement 长期个案每年补助金 1{fu
annual pensionable emolument 可供计算退休金的年薪 g-C)y
06
annual report 年报 4](jV}Hg
Annual Report on the Consumer Price Index 《消费物价指数年报》 "dkDT7
annual return 周年报表;周年申报表;每年报税表格 buj*L&
Annual Return Rules 《周年报表规则》 0uZL*4A+C
annual review of consumer prices 每年消费物价回顾 5WlBe
c@
annual roll-forward basis 逐年延展方式
h!~Qyb>W
annual salary 年薪 MvCB|N"qy
annual statement 年度报表;年度决算表 e(z'uA{!
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 dmB
_`R
annuitant 年金受益人 q PveG1+25
annuity 年金 TPBL|^3K
annuity contract 年金合约 6"o,)e/z
annuity on human life 人寿年金 Kggc9^ 7
antecedent debt 先前的债项 oCxh[U@*D
ante-dated cheque 倒填日期支票 G7qB
anticipated expenditure 预期开支 6L/`
anticipated net profit 预期纯利 o8RVmOXe
anticipated revenue 预期收入 RJ+["[k
anti-inflation measure 反通货膨胀措施 C:9a$
anti-inflationary stance 反通货膨胀立场 ov
'g'1}
apparent deficit 表面赤字 JK%UaEut=
apparent financial solvency 表面偿债能力
+|w%}/N
apparent partner 表面合伙人 J<vVsz+7:
application for personal assessment 个人入息课税申请书 ZRy'lW
application of fund 资金应用 Ya*<me>`
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 |34M.YjA
appointed actuary 委任精算师 #5%\~f
appointed auditor 委任核数师;委任审计师 {W' 9k
appointed trustee 委任的受托人 { qJ(55
appointer 委任人 {<P{uH\l
apportioned pro rata 按比例分摊 IaHu$` v
apportionment 分配;分摊 (i.7\$4
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Hob n{E
apportionment formula 分摊方程式 -V F*h.'
apportionment of estate duty 遗产税的分摊 %wQE
lkB
appraisal 估价;评估 PAy/"R9DT-
appreciable growth 可观增长 />X"'G
appreciable impact 显着影响 )*`cJ_t
appreciable increase 可观增长 KsDovy<
appreciation 增值;升值 lzbAx
appreciation against other currencies 相对其他货币升值 H/^t]bg,
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (:|rCZC
appreciation tax 增值税 >(\Z-I&YQ
appropriation 拨款;拨用;拨付
x4N*P
appropriation account 拨款帐目 V |hr 9
Appropriation Bill 拨款法案 haSC[[o=
appropriation-in-aid system 补助拨款办法 }Y&|v q
approved assets 核准资产 4(%LG)a4S
approved basket stock 认可一篮子证券 BCI[jfd 7
approved budget 核准预算 U3^3nL-M9
approved charitable donation 认可慈善捐款 B1k;!@@14
approved charitable institution 认可慈善机构 ukDaX
approved currency 核准货币;认可货币 hRI?>an
approved estimates 核准预算 :\"V5
approved estimates of expenditure 核准开支预算 ?3yrX_Qm{
approved overseas insurer 核准海外保险人 l
Zz%W8"
approved overseas trust company 核准海外信托公司 M\D25=(
approved pooled investment fund 核准汇集投资基金 F T$x#>
approved provident fund scheme 认可公积金计划 :soR7oHZ
approved provision 核准拨款 18WJ*q7:
approved redeemable share 核准可赎回股份 O gtrp)x9
approved regional stock 认可地区性证券 )1E#'v12"
approved retirement scheme 认可退休金计划 H{,qw%.|KA
approved subordinated loan 核准附属贷款 3{{Ew}kZm
arbitrage 套戥;套汇;套利 [;pL15-}4
arbitrageur 套戥者;套汇者 %hVI*p3
arbitrary amount 临时款项 Xk9 8%gv
arrangement 措施;安排;协定 ZkqZO#nq
C
arrears 欠款 pn p)- a*7
arrears of pay 欠付薪酬 o#QS: '|
arrears of revenue 逾期未收税款;逾期未收的帐项 l&_PsnU
articles of association 组织章程;组织细则;组织章程细则 h1+y.4
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 #By~gcN
ascertainment of profit 确定利润 ho%G
"Asia Clear" “亚洲结算系统”