allotment 分配;配股 Ig`q[o
allotment notice 股份配售通知;配股通知 M?eP1v:<+G
allotment of shares 股份分配 112WryS
allowable 可获宽免;免税的 rMDvnF
allowable business loss 可扣除的营业亏损 PN
l/}'
allowable expenses 可扣税的支出 WMf /
S"=
allowance 免税额;津贴;备抵;准备金 S} m=|3%y
allowance for debts 债项的免税额 tb+gCs'D
allowance for depreciation by wear and tear 耗损折旧免税额 J[ Gpd
allowance for funeral expenses 殡殓费的免税额 Fvl\.
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 )=[\Yf K
allowance for repairs and outgoings 修葺及支出方面的免税额 S{+t>en
allowance to debtor 给债务人的津贴 iWf+wC|
alteration of capital 资本更改 _-_iw&F
alternate trustee 候补受托人 cmG27\c RO
amalgamation 合并 \34vE@V*
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 BV~J*e
ambit of charges 征税范围;收费范围 !E 5FU *s
amended valuation 经修订的估值 AOR?2u
American Commodities Exchange 美国商品交易所 =6[.||9
American Express Bank Limited 美国运通银行 2X@9o4_4q
American Stock Exchange 美国证券交易所 6VGY4j}:(
amortization 摊销 cAW}a
amount due from banks 存放银行同业的款项 .5
.(S^u
amount due from banks abroad 存放海外银行同业的款项 1&=)Bxg4
amount due from holding companies 控股公司欠款 oRWje#4O
amount due from local banks 存放本港银行同业的款项 j 2ag
b
amount due to banks 银行同业的存款 _nMd
amount due to banks abroad 海外银行同业的存款 e"S?qpJK
amount due to holding companies 控股公司存款 w.?4}'DK
amount due to local banks 本港银行同业的存款 }
{1IB
amount due to outport banks 外埠银行同业的存款 PEf yHf7`
amount for note issue 发行纸币的款额 p3=Py7iz
amount of bond 担保契据的款额 1Toiq
b/
amount of consideration 代价款额 0~qc,-)3
amount of contribution 供款数额 S0^a)#D &
amount of indebtedness 负债款额 R.^]{ 5
amount of principal of the loan 贷款本金额 ^1S{::
amount of rates chargeable 应征差饷数额 &>JP.//spi
amount of share capital 股本额 WywS1viD
amount of sums assured 承保款额 6m:$mhA5
amount of variation 变动幅度 DhyR
amount of vote 拨款数额 b)d;eS
amount payable 应付款额 fN&\8SPE
amount receivable 应收款额 \?xM%(:<Q
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Z
yGoOk
analysis 分析 ^9Pr`\
ancillary risk 附属风险 ^K?-+
annual account 周年帐目;周年帐目报表;年度决算;年结 Ul}RT xJ
annual accounting date 年结日期 #r'MfTr
annual allowance 每年免税额;年积金;年度津贴;年津 YRu@;
`
annual balance 年度余额 h9)S&Sk{s
annual disposable income 每年可动用收入 &: Q'X
annual estimates 周年预算 vjS`;^9
annual fee 年费 XGl2rX&
annual general meeting 周年大会 (P|[<Sd
annual growth rate 年增率;每年增长率 ?})A-$f ~
annual long-term supplement 长期个案每年补助金 iOk;o=
annual pensionable emolument 可供计算退休金的年薪 )5}<@Ql
annual report 年报 T*x2+(r
Annual Report on the Consumer Price Index 《消费物价指数年报》 aK_5@8+ZD
annual return 周年报表;周年申报表;每年报税表格 YYe G9yR
Annual Return Rules 《周年报表规则》 m/=nz.
annual review of consumer prices 每年消费物价回顾 TjUwe@&Rw
annual roll-forward basis 逐年延展方式 h&>3;Lj
annual salary 年薪 ;,f\Wf"BW
annual statement 年度报表;年度决算表 C"I
jr=w
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 sW]_Ky.]
annuitant 年金受益人 l f>/
annuity 年金 %O\@rws
annuity contract 年金合约 'ITq\1z
annuity on human life 人寿年金 $mQ0w~:@
antecedent debt 先前的债项 =]7o+L4
ante-dated cheque 倒填日期支票 Q~N,QMr)k&
anticipated expenditure 预期开支 jWrU'X
anticipated net profit 预期纯利 |:eTo<
anticipated revenue 预期收入 WNyW1?"
anti-inflation measure 反通货膨胀措施 \,#$,dUXD
anti-inflationary stance 反通货膨胀立场 1/}H
0\9'
apparent deficit 表面赤字 6w^P{%ul
apparent financial solvency 表面偿债能力 MAek856
apparent partner 表面合伙人 y!FO
application for personal assessment 个人入息课税申请书 J,Sa7jv[
application of fund 资金应用 QG5WsuT
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 N
r
4}x7
appointed actuary 委任精算师 l2
.S^S
appointed auditor 委任核数师;委任审计师 n5}]C{s'
appointed trustee 委任的受托人 oZBD.s
appointer 委任人 !xsfhLZK
apportioned pro rata 按比例分摊 f$lb.fy5
apportionment 分配;分摊 p'jc=bL E
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 cN,*QN
apportionment formula 分摊方程式 ^DYS~I%s
apportionment of estate duty 遗产税的分摊 sYKx3[ V/
appraisal 估价;评估 ~i.*fL_Y
appreciable growth 可观增长 ]+D@E2E
appreciable impact 显着影响 tV)CDA&Z
appreciable increase 可观增长 I6.rN\%b
appreciation 增值;升值 8['R D`O
appreciation against other currencies 相对其他货币升值 As,`($=
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Y1PR?c
Q
appreciation tax 增值税
v=llg ^
appropriation 拨款;拨用;拨付 j9
nw,x$
appropriation account 拨款帐目
YSD G!
Appropriation Bill 拨款法案 '09|Y#F
appropriation-in-aid system 补助拨款办法 6
U.Jaai:
approved assets 核准资产 &n<YmW?"
approved basket stock 认可一篮子证券 FV^jCseZ
approved budget 核准预算 VF?H0}YSHb
approved charitable donation 认可慈善捐款 8V:;HY#
approved charitable institution 认可慈善机构 a'VQegP(f\
approved currency 核准货币;认可货币 DDrR9}k
approved estimates 核准预算 CS[]T9|_
approved estimates of expenditure 核准开支预算 J^7m?mA
approved overseas insurer 核准海外保险人 # h;
approved overseas trust company 核准海外信托公司 2`=jKt
approved pooled investment fund 核准汇集投资基金 io#}z4"'qY
approved provident fund scheme 认可公积金计划 x9l7|G/$
approved provision 核准拨款 i2<z"v63
approved redeemable share 核准可赎回股份 u
BEwYQB
approved regional stock 认可地区性证券 * 6}M.`.-
approved retirement scheme 认可退休金计划 lod+]*MD
approved subordinated loan 核准附属贷款 `O\>vn
arbitrage 套戥;套汇;套利 5H3o?x
arbitrageur 套戥者;套汇者 -`L`kL<
arbitrary amount 临时款项 Ks.b).fH
arrangement 措施;安排;协定 Y|tHU'x
arrears 欠款 A]BeI
arrears of pay 欠付薪酬 J
QQyl: =
arrears of revenue 逾期未收税款;逾期未收的帐项 !#0)`4O
articles of association 组织章程;组织细则;组织章程细则 :;%Jm
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 0z=KnQx"4
ascertainment of profit 确定利润 L( 6b2{"
"Asia Clear" “亚洲结算系统”