allotment 分配;配股 )eFXjnHN
allotment notice 股份配售通知;配股通知 kO:|?}Koc
allotment of shares 股份分配 Rh!B4oB4
allowable 可获宽免;免税的 FEqs4<}E
allowable business loss 可扣除的营业亏损 ^z&eD,
allowable expenses 可扣税的支出 C!KxY/*Px
allowance 免税额;津贴;备抵;准备金
$OI 6^
allowance for debts 债项的免税额 |l\&4/SJ
allowance for depreciation by wear and tear 耗损折旧免税额 \)Sa!XLfT
allowance for funeral expenses 殡殓费的免税额 "YU<CO;4VV
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 yWI30hW
allowance for repairs and outgoings 修葺及支出方面的免税额 rQ~7BlE
allowance to debtor 给债务人的津贴 GT$.#};u
alteration of capital 资本更改 O$QtZE61
alternate trustee 候补受托人 )?
35!s6
amalgamation 合并 ^0A}iJL
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 r
!H'8O!
ambit of charges 征税范围;收费范围 H4%2"w6|!
amended valuation 经修订的估值 on?<3eED
American Commodities Exchange 美国商品交易所 zrt \]h+
American Express Bank Limited 美国运通银行 E'3=qTbiD
American Stock Exchange 美国证券交易所 *|)a@VL
amortization 摊销 IXE`MLc
amount due from banks 存放银行同业的款项 A*d Pw.
amount due from banks abroad 存放海外银行同业的款项 H C
KD0xx
amount due from holding companies 控股公司欠款 Jg3OMUt
amount due from local banks 存放本港银行同业的款项 ${(v
Er#}k
amount due to banks 银行同业的存款 #-76E
amount due to banks abroad 海外银行同业的存款 t%@sz
amount due to holding companies 控股公司存款 a!UQ]prT
amount due to local banks 本港银行同业的存款 [
j'L*j
amount due to outport banks 外埠银行同业的存款 0$RZ~
amount for note issue 发行纸币的款额 0#\K9
|.
amount of bond 担保契据的款额 Z>=IP-,>
amount of consideration 代价款额 Y0nn
n
amount of contribution 供款数额 ZAe'lgS
amount of indebtedness 负债款额
_5<d'fBd
amount of principal of the loan 贷款本金额 f
uzz3#
amount of rates chargeable 应征差饷数额 <sU?q<MC
amount of share capital 股本额 Q;9-aZ.H
amount of sums assured 承保款额 pib i#
amount of variation 变动幅度 [bE-Uu7q5P
amount of vote 拨款数额 E
P1f6ps
amount payable 应付款额 'i-6JG%
amount receivable 应收款额 NifD
pqjgt
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
UoDS)(i
analysis 分析 JmMB=}
<
ancillary risk 附属风险 @9,=|kxK
annual account 周年帐目;周年帐目报表;年度决算;年结 D~~"wos
annual accounting date 年结日期 _=%F6}TE
annual allowance 每年免税额;年积金;年度津贴;年津 w'Y(doY,
annual balance 年度余额 9;W2zcN
annual disposable income 每年可动用收入
-PfBL8
annual estimates 周年预算 JONfNb+
annual fee 年费 qp#Is{=m
annual general meeting 周年大会 9jwcO)p^
annual growth rate 年增率;每年增长率 c@SNbY4}%
annual long-term supplement 长期个案每年补助金 fU/&e^,
's
annual pensionable emolument 可供计算退休金的年薪 \"]KF8c^_
annual report 年报 !H)$_d \uj
Annual Report on the Consumer Price Index 《消费物价指数年报》 _H{6{!=y
annual return 周年报表;周年申报表;每年报税表格 /l.:GH36f
Annual Return Rules 《周年报表规则》 '3%J hG)#
annual review of consumer prices 每年消费物价回顾 o!6~tO=%
annual roll-forward basis 逐年延展方式 -DVoO2|Dv
annual salary 年薪 [{!K'V
annual statement 年度报表;年度决算表 x*`S>_j27=
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 pm2-F]
annuitant 年金受益人 ^)J2tpr;]=
annuity 年金 -|z
]I
r
annuity contract 年金合约 fL xGaOT
annuity on human life 人寿年金 w!/\dqjv
antecedent debt 先前的债项 ,=_)tX^
ante-dated cheque 倒填日期支票 /Pbytu);ds
anticipated expenditure 预期开支 7Shau%2C
anticipated net profit 预期纯利 Q!9
anticipated revenue 预期收入 GGM|B}U p
anti-inflation measure 反通货膨胀措施 s=S
9y7i(R
anti-inflationary stance 反通货膨胀立场 %rFR:w`{
apparent deficit 表面赤字 ]e
t
]Vkg
apparent financial solvency 表面偿债能力 &7\=Jw7w
apparent partner 表面合伙人 [Sr^CYP(
application for personal assessment 个人入息课税申请书 $ol]G`+
application of fund 资金应用 xL&evG#
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 34*73WxK
appointed actuary 委任精算师 rCK
appointed auditor 委任核数师;委任审计师 0sMNp
appointed trustee 委任的受托人 *|gY7Av*
appointer 委任人 fMpxe(
apportioned pro rata 按比例分摊 8=K%7:b
apportionment 分配;分摊 /b1+ ^|_
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 hqXp>.W
apportionment formula 分摊方程式 lr*p\vH
apportionment of estate duty 遗产税的分摊 T\ *#9a
appraisal 估价;评估 -/V,<@@T
appreciable growth 可观增长 *&vlfH
appreciable impact 显着影响 IZ/PZ"n_(
appreciable increase 可观增长 <<=.;`(/v
appreciation 增值;升值 (HEi;
appreciation against other currencies 相对其他货币升值 SD/=e3
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]8n*f o2#
appreciation tax 增值税 VGYx(
appropriation 拨款;拨用;拨付 %K`th&331
appropriation account 拨款帐目 _2-fH
Appropriation Bill 拨款法案 _ez*
dE%
appropriation-in-aid system 补助拨款办法 E"O6N.}.
approved assets 核准资产 CL|d>
approved basket stock 认可一篮子证券 aZ,j1j0p
approved budget 核准预算 J9%I&lu/
approved charitable donation 认可慈善捐款 *b}/fG)XZ
approved charitable institution 认可慈善机构 a
Xn:hn~O
approved currency 核准货币;认可货币 `K7UWtp
approved estimates 核准预算 /Hs\`Kg"!
approved estimates of expenditure 核准开支预算 Iq0[Kd0.j
approved overseas insurer 核准海外保险人 dEhFuN
O<2
approved overseas trust company 核准海外信托公司 .9u0WP95
approved pooled investment fund 核准汇集投资基金
UVd
^tg
approved provident fund scheme 认可公积金计划 -k?K|w*X
approved provision 核准拨款 \N%L-%^
approved redeemable share 核准可赎回股份 l\/u
XP?
approved regional stock 认可地区性证券 a'%eyN
approved retirement scheme 认可退休金计划 <.Dg3RH
approved subordinated loan 核准附属贷款 ?NVX# t'
arbitrage 套戥;套汇;套利 Yu}[RXC(=
arbitrageur 套戥者;套汇者 'uW&ADp
arbitrary amount 临时款项 tCR#TW+IY-
arrangement 措施;安排;协定 0{OafL8&l
arrears 欠款 6Y%{ YQ}s|
arrears of pay 欠付薪酬 @CtnV|
arrears of revenue 逾期未收税款;逾期未收的帐项 uv&4
A,h
articles of association 组织章程;组织细则;组织章程细则 `t>A~.f
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 {/|tVc63
ascertainment of profit 确定利润 d4m@u$^1B
"Asia Clear" “亚洲结算系统”