allotment 分配;配股 y
\skke]
allotment notice 股份配售通知;配股通知 T-] {gc
allotment of shares 股份分配 1&dtq,|N
allowable 可获宽免;免税的 ,CqWm9
allowable business loss 可扣除的营业亏损 /s4~Ij`be
allowable expenses 可扣税的支出 i;O_B5
d
allowance 免税额;津贴;备抵;准备金 *{ rorir
allowance for debts 债项的免税额 ;u<Ah?w=Z
allowance for depreciation by wear and tear 耗损折旧免税额 ^QS`H@+Z
allowance for funeral expenses 殡殓费的免税额 q94;x|63
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Q4u.v,sE
allowance for repairs and outgoings 修葺及支出方面的免税额 2^o7 ^S
allowance to debtor 给债务人的津贴 1iF=~@Nz_
alteration of capital 资本更改 '7?Y+R@|L
alternate trustee 候补受托人 Xz^nm\
amalgamation 合并 \FsA-W\X
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %YR&>j
k
ambit of charges 征税范围;收费范围 njs:
amended valuation 经修订的估值 J
p?XV<3Z
American Commodities Exchange 美国商品交易所 wK(]E%\
American Express Bank Limited 美国运通银行 Vm%G
q
American Stock Exchange 美国证券交易所 P(shbi@
amortization 摊销 w ,j*I7V
amount due from banks 存放银行同业的款项 >$D!mraih
amount due from banks abroad 存放海外银行同业的款项 eAlOMSL\
amount due from holding companies 控股公司欠款 &E&~9"^hQL
amount due from local banks 存放本港银行同业的款项 CTNL->
amount due to banks 银行同业的存款 _LaG%* R6
amount due to banks abroad 海外银行同业的存款 a}yb~:TC
amount due to holding companies 控股公司存款 `>sOOA
amount due to local banks 本港银行同业的存款 ;I4vPh5Q
amount due to outport banks 外埠银行同业的存款 ;\pVc)\4"
amount for note issue 发行纸币的款额 -.h)CM@L
amount of bond 担保契据的款额 +?*;#=q
amount of consideration 代价款额 kSz+UMC-7:
amount of contribution 供款数额 Hhknjx
amount of indebtedness 负债款额 1$0Kvvg[
amount of principal of the loan 贷款本金额 ,j_js8r
amount of rates chargeable 应征差饷数额 DkWp
amount of share capital 股本额 Gn2{C%
amount of sums assured 承保款额 @;4;72@O
amount of variation 变动幅度 >?@5>wF
amount of vote 拨款数额 AX v
q~XE
amount payable 应付款额 w
% Hj'
amount receivable 应收款额 uRb48Qy2
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 lx+;<la
analysis 分析 (l99a&]t
ancillary risk 附属风险 a&%aads
annual account 周年帐目;周年帐目报表;年度决算;年结 _pTcSp3
annual accounting date 年结日期 Jw]!x1rF~
annual allowance 每年免税额;年积金;年度津贴;年津 tc'iKJ5)
annual balance 年度余额 .aNh>`OT'
annual disposable income 每年可动用收入 Fe!MA
annual estimates 周年预算 .
Vb|le(7
annual fee 年费 F+hV'{|w`
annual general meeting 周年大会 C!+D]7\j
annual growth rate 年增率;每年增长率 t<v.r
b
annual long-term supplement 长期个案每年补助金 D)PX |xrn
annual pensionable emolument 可供计算退休金的年薪 =
2 HY]H
annual report 年报 (7g"ppf
Annual Report on the Consumer Price Index 《消费物价指数年报》 xrg"/?84
annual return 周年报表;周年申报表;每年报税表格 dEk#"cvg
Annual Return Rules 《周年报表规则》 ;U'\"N9
annual review of consumer prices 每年消费物价回顾 ,!{8@*
!=s
annual roll-forward basis 逐年延展方式 2PQBUq
annual salary 年薪 2_wpj;E
annual statement 年度报表;年度决算表 d ~M;
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ??/bI~Sd
annuitant 年金受益人 +v
B}E
annuity 年金 3
`_/h' ~
annuity contract 年金合约 *F( qg%1+
annuity on human life 人寿年金 dUv@u!}B
antecedent debt 先前的债项 O&7.Ry
m
ante-dated cheque 倒填日期支票 R[m-j
UL
anticipated expenditure 预期开支 ?$/::
uo
anticipated net profit 预期纯利 D/E5&6
anticipated revenue 预期收入 /l7 %x.
anti-inflation measure 反通货膨胀措施 fS"u"]j*e
anti-inflationary stance 反通货膨胀立场 2 ,nhs,FZ
apparent deficit 表面赤字 h ;uzbu
apparent financial solvency 表面偿债能力 %G!!0V!
apparent partner 表面合伙人 V(TtOuv
application for personal assessment 个人入息课税申请书 *)Pm
application of fund 资金应用 X`g
<"Ka
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 "e-Y?_S7R8
appointed actuary 委任精算师 4 ?BQ&d
appointed auditor 委任核数师;委任审计师 +'m9b7+v
appointed trustee 委任的受托人 7g*!6-W[
appointer 委任人 51ViJdZ
apportioned pro rata 按比例分摊 3Ws (],Q
apportionment 分配;分摊 PY.HZ/
#d
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9y7hJib
apportionment formula 分摊方程式 dz@+ jEV
apportionment of estate duty 遗产税的分摊 ;>7~@
K
appraisal 估价;评估 ;}Jv4Z
appreciable growth 可观增长 aA?Qr&]M
appreciable impact 显着影响 "w"a0nv
appreciable increase 可观增长 $'\kK,=
appreciation 增值;升值 Sd6O?&(
appreciation against other currencies 相对其他货币升值 p.:|Z-W$
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 jga;q
appreciation tax 增值税 I q|'#hs
appropriation 拨款;拨用;拨付 S5JMt;O
appropriation account 拨款帐目 )Cdw_Yx
Appropriation Bill 拨款法案 B9"d7E#wHF
appropriation-in-aid system 补助拨款办法 w~6/p
approved assets 核准资产 76T7<.S
approved basket stock 认可一篮子证券 ?sHZeWZ(
approved budget 核准预算 Nd( I RsH(
approved charitable donation 认可慈善捐款 JcRxNH
)<"
approved charitable institution 认可慈善机构 N@PuC>
approved currency 核准货币;认可货币 2Ug_3ZuU
approved estimates 核准预算 6OE
x
An8
approved estimates of expenditure 核准开支预算 6KGT?d
approved overseas insurer 核准海外保险人 % (h6m${j
approved overseas trust company 核准海外信托公司 fmYx
approved pooled investment fund 核准汇集投资基金 =RUy4+0>F
approved provident fund scheme 认可公积金计划 ^X_ ;ZLg.
approved provision 核准拨款 V(cU/Aia^
approved redeemable share 核准可赎回股份 J-+mdA
approved regional stock 认可地区性证券 \2u7>fU!
approved retirement scheme 认可退休金计划 JA{kifu0+
approved subordinated loan 核准附属贷款 r
~=+>,
_
arbitrage 套戥;套汇;套利 X(Af`KOg[
arbitrageur 套戥者;套汇者 1o5kP,)
arbitrary amount 临时款项 1[OY -G
arrangement 措施;安排;协定 P_b5`e0O
arrears 欠款 iAe"oXK|
arrears of pay 欠付薪酬 y
a$yRsd`
arrears of revenue 逾期未收税款;逾期未收的帐项 Hva!6vwO%O
articles of association 组织章程;组织细则;组织章程细则 r7VBz_Q
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 tV4yBe<``
ascertainment of profit 确定利润 !=30s;-
"Asia Clear" “亚洲结算系统”