allotment 分配;配股 <5=^s%H
allotment notice 股份配售通知;配股通知 |'.\}xt7
allotment of shares 股份分配 w?Y;pc}1B
allowable 可获宽免;免税的 dtJ?J<m}
allowable business loss 可扣除的营业亏损 yH irm|o
allowable expenses 可扣税的支出 K;Fy&p^d
allowance 免税额;津贴;备抵;准备金 G8j$&1`:
allowance for debts 债项的免税额 T$!.
:v
allowance for depreciation by wear and tear 耗损折旧免税额 |
X! d*4
allowance for funeral expenses 殡殓费的免税额 :W^
k3/t
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 qEE
V&
allowance for repairs and outgoings 修葺及支出方面的免税额 %R."
allowance to debtor 给债务人的津贴 |%Pd*yZA
alteration of capital 资本更改 ',~,
hJ0
alternate trustee 候补受托人 Re-4y5f
amalgamation 合并 kyMWO*>|
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 NsPt1_Y8
ambit of charges 征税范围;收费范围 xO{yr[x"L
amended valuation 经修订的估值 `bNY[Gv>)
American Commodities Exchange 美国商品交易所 RAPR-I;{
American Express Bank Limited 美国运通银行 T:dV[3
American Stock Exchange 美国证券交易所 rjz$~(&m6
amortization 摊销 icH\(
amount due from banks 存放银行同业的款项 zr2oU '+
amount due from banks abroad 存放海外银行同业的款项 4Y
MX;W
amount due from holding companies 控股公司欠款 OF-$*
amount due from local banks 存放本港银行同业的款项 "=@X>jUc
amount due to banks 银行同业的存款 VB o=*gn,$
amount due to banks abroad 海外银行同业的存款 @#rF8;
amount due to holding companies 控股公司存款 4J{6Wt";
amount due to local banks 本港银行同业的存款 *d b,N'rK
amount due to outport banks 外埠银行同业的存款 ]2Zl\}GwY
amount for note issue 发行纸币的款额 ~qT5F)$B-
amount of bond 担保契据的款额
_c,c;
amount of consideration 代价款额
/6 QwV->
amount of contribution 供款数额 H[S[ y
amount of indebtedness 负债款额 MfQ 9d9
amount of principal of the loan 贷款本金额 Qq+$ea?>
amount of rates chargeable 应征差饷数额 B:;$5PUTc
amount of share capital 股本额 c&X2k\
amount of sums assured 承保款额 ozB2L\D7
amount of variation 变动幅度 8#L
V
oR
amount of vote 拨款数额 Lh\ 1
L
amount payable 应付款额 lub_2Cb|j
amount receivable 应收款额 OXp(rJ*bK
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 wNl{,aH
@
analysis 分析 VUmf;~
ancillary risk 附属风险 {9B"'65o
annual account 周年帐目;周年帐目报表;年度决算;年结 "RcNy~
annual accounting date 年结日期 %^Zu^uu
annual allowance 每年免税额;年积金;年度津贴;年津 x,L<{A`z
annual balance 年度余额 zl $mt'\y
annual disposable income 每年可动用收入 *!NxtB!LC
annual estimates 周年预算 /F@CrNFb(
annual fee 年费 %[B^b)2
annual general meeting 周年大会 7bSj
[kuN
annual growth rate 年增率;每年增长率 Vq$8!#~w
annual long-term supplement 长期个案每年补助金 *be"$Q
annual pensionable emolument 可供计算退休金的年薪 |r['"6
annual report 年报 SR_<3WW
Annual Report on the Consumer Price Index 《消费物价指数年报》 z;iNfs0i$
annual return 周年报表;周年申报表;每年报税表格 Gn&=<q:H
Annual Return Rules 《周年报表规则》 lV".-:u_
annual review of consumer prices 每年消费物价回顾 =hY9lxW
annual roll-forward basis 逐年延展方式 x/NjdK
annual salary 年薪 z;wOtKl5r
annual statement 年度报表;年度决算表 fQQj2>3w
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 717S3knlv
annuitant 年金受益人 f*o+g:]3
annuity 年金 \:-"
?
annuity contract 年金合约 {;5\ #VFg
annuity on human life 人寿年金 cXw8#M!
antecedent debt 先前的债项 {:
]u 6l
ante-dated cheque 倒填日期支票 ?xW,2S
anticipated expenditure 预期开支 45Hbg
anticipated net profit 预期纯利 gx9=L&=d
anticipated revenue 预期收入 2Y>#FEW/
anti-inflation measure 反通货膨胀措施 L;h|Sk]{
anti-inflationary stance 反通货膨胀立场 8B!MgNKV
apparent deficit 表面赤字 ;&c9!LfP
apparent financial solvency 表面偿债能力 \r1nMw 3&
apparent partner 表面合伙人 r(j :C%?}C
application for personal assessment 个人入息课税申请书 dOX"7kZ
application of fund 资金应用 >npTUOGL=n
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
X6<Ds'I
appointed actuary 委任精算师 <P~pn!F}
appointed auditor 委任核数师;委任审计师 b|pp}il
appointed trustee 委任的受托人 8'qq!WR~
appointer 委任人 m`BE{%
apportioned pro rata 按比例分摊 v`
hn9O
apportionment 分配;分摊 R =kXf/y
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Cz|F%>y#
apportionment formula 分摊方程式 ?t)Mt]("
apportionment of estate duty 遗产税的分摊 0oQJ}8t
appraisal 估价;评估 s}q tM.^W
appreciable growth 可观增长 T*z*x=<5
appreciable impact 显着影响 dWTc3@xd
appreciable increase 可观增长 >N~orSw%
appreciation 增值;升值 1>=%TIO)
appreciation against other currencies 相对其他货币升值 ]TVc
'G;
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 i&KBMx
appreciation tax 增值税 Dy&{PeE!
appropriation 拨款;拨用;拨付 &'k
:?@J[
appropriation account 拨款帐目 a$K6b5`>Rs
Appropriation Bill 拨款法案 MzMVs3w|
appropriation-in-aid system 补助拨款办法 {4 {X`$
approved assets 核准资产 ' ""s%C+
approved basket stock 认可一篮子证券 4Ss*h,Y
approved budget 核准预算 qnFg7X
>C,
approved charitable donation 认可慈善捐款 CC)Mws+2
approved charitable institution 认可慈善机构
W[f%m0
approved currency 核准货币;认可货币 Ji.FG"h+2
approved estimates 核准预算 3"Zc|Ck <?
approved estimates of expenditure 核准开支预算 s14D(:t(
approved overseas insurer 核准海外保险人 |?v .5|1
approved overseas trust company 核准海外信托公司 Th
X6e
approved pooled investment fund 核准汇集投资基金 QtA@p
approved provident fund scheme 认可公积金计划 E|3[$?=R
approved provision 核准拨款 iUbcvF3aP
approved redeemable share 核准可赎回股份
VIaj])m
approved regional stock 认可地区性证券 Rrrq>{D
approved retirement scheme 认可退休金计划 ;OC{B}.vH
approved subordinated loan 核准附属贷款 fI,2l
arbitrage 套戥;套汇;套利 &Qe2
}e$
arbitrageur 套戥者;套汇者 5 qMP u|A
arbitrary amount 临时款项 %Z8wUG
arrangement 措施;安排;协定 Bk]
`n'W
arrears 欠款 L|8&9F\
arrears of pay 欠付薪酬 1 F&}e&}c
arrears of revenue 逾期未收税款;逾期未收的帐项 h.\p+Qw.
articles of association 组织章程;组织细则;组织章程细则 $9h^tP'CV
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 =zR9^k
ascertainment of profit 确定利润 @~&|BvK% \
"Asia Clear" “亚洲结算系统”