allotment 分配;配股 LV\ieM
allotment notice 股份配售通知;配股通知 D{W
SKn
allotment of shares 股份分配 Ff&R0v
allowable 可获宽免;免税的 Yg|"-
allowable business loss 可扣除的营业亏损 g~|y$T
allowable expenses 可扣税的支出
,| <jjq)
allowance 免税额;津贴;备抵;准备金 7y>(H<^>
allowance for debts 债项的免税额 c-`37. J
allowance for depreciation by wear and tear 耗损折旧免税额 -O /T?H
allowance for funeral expenses 殡殓费的免税额 3F
uCW
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 c+wuC,
allowance for repairs and outgoings 修葺及支出方面的免税额 t#{x?cF
allowance to debtor 给债务人的津贴 |yU3Kt
alteration of capital 资本更改 ZGzc"r(r:#
alternate trustee 候补受托人 d["x=
[f
amalgamation 合并 i<Q&
D\Pv
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 iA&oLu[y3
ambit of charges 征税范围;收费范围 ^+URv
amended valuation 经修订的估值 /Go>5B>
American Commodities Exchange 美国商品交易所 e6o/q)9#
American Express Bank Limited 美国运通银行 pOX$4$VR<
American Stock Exchange 美国证券交易所 YV4
:8At1
amortization 摊销 ,Q+\h>I
amount due from banks 存放银行同业的款项 rI *!"PL
amount due from banks abroad 存放海外银行同业的款项 )p
h30B
amount due from holding companies 控股公司欠款 zF=#6
amount due from local banks 存放本港银行同业的款项 3]!h{_:u
amount due to banks 银行同业的存款 .@Hmg
amount due to banks abroad 海外银行同业的存款 7x%S](m%
amount due to holding companies 控股公司存款 QYH."7X
>
amount due to local banks 本港银行同业的存款 u*U_7Uw$
amount due to outport banks 外埠银行同业的存款 L%k67>
amount for note issue 发行纸币的款额 Z~:/#?/
amount of bond 担保契据的款额 &+,:u*%
amount of consideration 代价款额 8B_0!U&]
amount of contribution 供款数额 y~x#pC*w
amount of indebtedness 负债款额 An/>05|
amount of principal of the loan 贷款本金额 xSx&79Ez<*
amount of rates chargeable 应征差饷数额 "-28[a3q
amount of share capital 股本额 219R&[cb
amount of sums assured 承保款额 nrI"k2oA@
amount of variation 变动幅度 6W]OpM
amount of vote 拨款数额 FoQ?U=er
amount payable 应付款额 >G<4Ro"
amount receivable 应收款额 Tw}@
+-
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :a=ro2NH
analysis 分析 ^M[#^wv,
ancillary risk 附属风险 A\Lr<{Jh
annual account 周年帐目;周年帐目报表;年度决算;年结 @>+^W&
annual accounting date 年结日期 %
N7gT*B:
annual allowance 每年免税额;年积金;年度津贴;年津 ^dheJ]n=k
annual balance 年度余额 $^]
9
annual disposable income 每年可动用收入 =.VepX|?D
annual estimates 周年预算 l&\tf`~
annual fee 年费 =7F E/S
annual general meeting 周年大会 Nz3zsP$
annual growth rate 年增率;每年增长率 rf)PAdj|~
annual long-term supplement 长期个案每年补助金 >-UD]?>
annual pensionable emolument 可供计算退休金的年薪 %uh R'8"
annual report 年报 UB5}i('L
Annual Report on the Consumer Price Index 《消费物价指数年报》 jkZ_c!
annual return 周年报表;周年申报表;每年报税表格 7zOhyl?
Annual Return Rules 《周年报表规则》 u):X>??
annual review of consumer prices 每年消费物价回顾 Q-M
rH
annual roll-forward basis 逐年延展方式 Z@<q/2
).|
annual salary 年薪 u![4=w
annual statement 年度报表;年度决算表 bta0?O
#
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 N9`y,Cos0
annuitant 年金受益人 !1D%-=dWX
annuity 年金 q2[+-B)m
annuity contract 年金合约 5JO[+>
annuity on human life 人寿年金 >|v=Ba6R0
antecedent debt 先前的债项 l0eANB%Y=@
ante-dated cheque 倒填日期支票 #Y/97_2 xa
anticipated expenditure 预期开支 (PRaiE
anticipated net profit 预期纯利 9` OG
anticipated revenue 预期收入 cZPbD;e:
anti-inflation measure 反通货膨胀措施 N;e;4,_ n
anti-inflationary stance 反通货膨胀立场 .a
~s_E
apparent deficit 表面赤字
=~,$V<+c
apparent financial solvency 表面偿债能力 ;5&k/CB1
apparent partner 表面合伙人 }".\
4B$n
application for personal assessment 个人入息课税申请书 zfk'>_'
application of fund 资金应用 $ iX^p4v
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 6 lB{Ao?|
appointed actuary 委任精算师 j4.Qvj >:4
appointed auditor 委任核数师;委任审计师 3N(8|wh
appointed trustee 委任的受托人 ~5-~q0Ge
appointer 委任人 Rh wt<
apportioned pro rata 按比例分摊 43UJ#r
F
apportionment 分配;分摊 0L3Bo3:k
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 cRs{=RGc
apportionment formula 分摊方程式 _Ym&UY.u#
apportionment of estate duty 遗产税的分摊 s4\SX,
appraisal 估价;评估 ,\.YJD>z
appreciable growth 可观增长 U)&H.^@r$
appreciable impact 显着影响 MsN2A6|33
appreciable increase 可观增长 $K=K?BV[
appreciation 增值;升值 u.ULS3`C/X
appreciation against other currencies 相对其他货币升值 ui s:\Uc
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 'DaNR`9
appreciation tax 增值税 &xPOp$Sx~
appropriation 拨款;拨用;拨付 |NphG|
appropriation account 拨款帐目 9+WY@du+
Appropriation Bill 拨款法案 31
KDeFg
appropriation-in-aid system 补助拨款办法 @c.11nfn`
approved assets 核准资产 D'HL /[@`
approved basket stock 认可一篮子证券 }'@tA")-)
approved budget 核准预算 fS;m+ D!j@
approved charitable donation 认可慈善捐款 X=S}WKu
approved charitable institution 认可慈善机构 !?tu!
M<1?
approved currency 核准货币;认可货币 )W_ Y3M,
approved estimates 核准预算 :X1`wBu
approved estimates of expenditure 核准开支预算 <8F->k1"3
approved overseas insurer 核准海外保险人 e8WPV
approved overseas trust company 核准海外信托公司 *@b~f&Lx6
approved pooled investment fund 核准汇集投资基金 @j)f(Zlu#
approved provident fund scheme 认可公积金计划 2c*VHIl;
approved provision 核准拨款 B1 jH.(
approved redeemable share 核准可赎回股份 s+OvS9et_
approved regional stock 认可地区性证券 #R"9)vHp
approved retirement scheme 认可退休金计划 z9OMC$,V
approved subordinated loan 核准附属贷款 ];YglHH
arbitrage 套戥;套汇;套利 \kua9bK
arbitrageur 套戥者;套汇者
q\{;_?a
arbitrary amount 临时款项 *YiD B?Si
arrangement 措施;安排;协定 Zp% ""
arrears 欠款 HbJadOK
arrears of pay 欠付薪酬 g%<{G/Tz
arrears of revenue 逾期未收税款;逾期未收的帐项 jS5t?0
articles of association 组织章程;组织细则;组织章程细则 (AyRs7Dkn
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 _zVbqRHlw
ascertainment of profit 确定利润 Z(Ls#hp
"Asia Clear" “亚洲结算系统”