allotment 分配;配股 '":lB]hS
allotment notice 股份配售通知;配股通知 hog=ut
allotment of shares 股份分配 WSp
allowable 可获宽免;免税的 ;U.hxh;+
allowable business loss 可扣除的营业亏损 |yQZt/*SOZ
allowable expenses 可扣税的支出
z8SmkL
allowance 免税额;津贴;备抵;准备金 7 /VK##z
allowance for debts 债项的免税额 ToXki,
allowance for depreciation by wear and tear 耗损折旧免税额 ymx>i~>7J
allowance for funeral expenses 殡殓费的免税额
`lO[x.[
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 =F]FP5V
allowance for repairs and outgoings 修葺及支出方面的免税额 HUv/ ~^<
allowance to debtor 给债务人的津贴 MHX?@.
v
alteration of capital 资本更改 qUob?|
^
alternate trustee 候补受托人 #xQr<p$L6
amalgamation 合并 @Z\,q's
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 V C24sU
ambit of charges 征税范围;收费范围 ]+XYEv
amended valuation 经修订的估值 X[PZg{
American Commodities Exchange 美国商品交易所 qB0E
_y)a
American Express Bank Limited 美国运通银行 T_@K&<
American Stock Exchange 美国证券交易所 Ay
5i+)MD
amortization 摊销 -EkWs/'h
amount due from banks 存放银行同业的款项 <SgM@0m
amount due from banks abroad 存放海外银行同业的款项 @|63K)Xy
amount due from holding companies 控股公司欠款 k@f g(}6
amount due from local banks 存放本港银行同业的款项 vd
0ljA
amount due to banks 银行同业的存款 [z`31F
amount due to banks abroad 海外银行同业的存款 gv)P]{%^
amount due to holding companies 控股公司存款 )FF>IFHG
amount due to local banks 本港银行同业的存款 uW@oyZUj
amount due to outport banks 外埠银行同业的存款 ES.fOdx
amount for note issue 发行纸币的款额 Sa?ksD2IaB
amount of bond 担保契据的款额 snf~}:&
amount of consideration 代价款额 aJ-K? xQ
amount of contribution 供款数额
|)b6>.^
amount of indebtedness 负债款额 7VqM$I
amount of principal of the loan 贷款本金额 }Qip&IN
amount of rates chargeable 应征差饷数额 g`vny )\7/
amount of share capital 股本额 b&~4t/Vq
amount of sums assured 承保款额 0=* 8
amount of variation 变动幅度 vY }A
amount of vote 拨款数额 bx{$Y_L+p
amount payable 应付款额 `e}bdj
amount receivable 应收款额 E.7
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 pQ=>.JU
analysis 分析 wKZ$iGMbz
ancillary risk 附属风险 @SJL\{_
annual account 周年帐目;周年帐目报表;年度决算;年结 x(etb<!jd
annual accounting date 年结日期 \W1,F6&j
annual allowance 每年免税额;年积金;年度津贴;年津 DcoX+8 7
annual balance 年度余额
FT#8L
annual disposable income 每年可动用收入 ,2j&ko1
annual estimates 周年预算 ryW'Z{+r'
annual fee 年费 Rzbj
annual general meeting 周年大会 kP#B5K_U|
annual growth rate 年增率;每年增长率 m?pstuUK(
annual long-term supplement 长期个案每年补助金 `k[-M2[
annual pensionable emolument 可供计算退休金的年薪 -8:&>~4`
annual report 年报 5R@
Annual Report on the Consumer Price Index 《消费物价指数年报》 )6,de2Pb
annual return 周年报表;周年申报表;每年报税表格 iOR_[ y,
Annual Return Rules 《周年报表规则》 HJXT9;w
annual review of consumer prices 每年消费物价回顾 cC=[Saatsf
annual roll-forward basis 逐年延展方式 v,
n$^R
annual salary 年薪 SM0~fAtE
annual statement 年度报表;年度决算表 @ezH'y-v
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 {1V($aBl
annuitant 年金受益人 ?t/~lv
annuity 年金 E*.{=W }C
annuity contract 年金合约 iVp,e
annuity on human life 人寿年金 x_|UPF
antecedent debt 先前的债项 ,Sq/y~
ante-dated cheque 倒填日期支票 BSYzC9h`
anticipated expenditure 预期开支 d
F9!G;V
anticipated net profit 预期纯利 LR.Hh
anticipated revenue 预期收入 rR9|6l
3
anti-inflation measure 反通货膨胀措施 A<5ZF27
anti-inflationary stance 反通货膨胀立场 &Q;sSIc
apparent deficit 表面赤字 ud xZ0
apparent financial solvency 表面偿债能力 g!$!F>[
apparent partner 表面合伙人 y4t7`-,~
application for personal assessment 个人入息课税申请书 @hJ%@(
application of fund 资金应用 |uqf:V`z:
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 w[9|cgCY
appointed actuary 委任精算师 As 3.Q(#Z
appointed auditor 委任核数师;委任审计师 ;A|-n1e>Hc
appointed trustee 委任的受托人 4{hps.$?~
appointer 委任人 AvxfI"sp
apportioned pro rata 按比例分摊 zm]aU`j
apportionment 分配;分摊 jGXO\:sO
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +W:=e,=
apportionment formula 分摊方程式 &y3OR1_Sm*
apportionment of estate duty 遗产税的分摊 e\Y*F
appraisal 估价;评估 biSz?DJ>
appreciable growth 可观增长 W%T>SpFl
appreciable impact 显着影响 W=#:.Xj[
appreciable increase 可观增长 3a?o3=
appreciation 增值;升值 +?u~APjNN
appreciation against other currencies 相对其他货币升值 gZLP\_CL
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "OQ^U_
appreciation tax 增值税 M,/mE~
appropriation 拨款;拨用;拨付 \@8+U;d
appropriation account 拨款帐目 Gnfd;.
(.
Appropriation Bill 拨款法案 :uWw8`
appropriation-in-aid system 补助拨款办法 &>%T^Y|J4
approved assets 核准资产 "}pNe"ok
approved basket stock 认可一篮子证券 iVB86XZ`
approved budget 核准预算 b~'"^ Bts*
approved charitable donation 认可慈善捐款 txiP!+3OWB
approved charitable institution 认可慈善机构 7NDr1Z#B6V
approved currency 核准货币;认可货币 pQshUm"_
approved estimates 核准预算 7on.4/;M
approved estimates of expenditure 核准开支预算 S
S$[VV
approved overseas insurer 核准海外保险人 }dp=?AFg
approved overseas trust company 核准海外信托公司 .q9
$\wM/
approved pooled investment fund 核准汇集投资基金 ( M7pT
approved provident fund scheme 认可公积金计划 f!s=(H;
approved provision 核准拨款 x$1]M DAGb
approved redeemable share 核准可赎回股份 o$w_Es]Ma
approved regional stock 认可地区性证券 H*[M\gN$
approved retirement scheme 认可退休金计划 &;D8]7d
approved subordinated loan 核准附属贷款 8-BflejX
arbitrage 套戥;套汇;套利 _9
=Yvc=
arbitrageur 套戥者;套汇者 g=QDu7Ux
arbitrary amount 临时款项 7g
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arrangement 措施;安排;协定 ^:#D0[
arrears 欠款 kuol rfGB
arrears of pay 欠付薪酬 #=6E\&NC
arrears of revenue 逾期未收税款;逾期未收的帐项 QV{}K
articles of association 组织章程;组织细则;组织章程细则 Wn(6,MDUN
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 <)u`~$n2
ascertainment of profit 确定利润 95YL]3V
"Asia Clear" “亚洲结算系统”