allotment 分配;配股 R}:KE&tq
allotment notice 股份配售通知;配股通知 %."@Q$lA
allotment of shares 股份分配 o.-C|IXG
allowable 可获宽免;免税的 B*1W`f
allowable business loss 可扣除的营业亏损 6rN(_Oi-
allowable expenses 可扣税的支出 [xb]Wf
allowance 免税额;津贴;备抵;准备金 7=XL
!:P
allowance for debts 债项的免税额 rw7_5l
allowance for depreciation by wear and tear 耗损折旧免税额 4~
z?"
allowance for funeral expenses 殡殓费的免税额 WO</Mw
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 bEV<iZDq%
allowance for repairs and outgoings 修葺及支出方面的免税额 ?7MqeR4/E
allowance to debtor 给债务人的津贴 |=a}iU8
alteration of capital 资本更改 C\ZkGX
alternate trustee 候补受托人 oU6y4yO
amalgamation 合并 1w(JEqY3h:
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Cx_Q :6T
ambit of charges 征税范围;收费范围 a4i:|
amended valuation 经修订的估值 vhuw&.\
American Commodities Exchange 美国商品交易所 8}e,%{q
American Express Bank Limited 美国运通银行 kcie}Be
American Stock Exchange 美国证券交易所 ]rN5Ao}2
amortization 摊销 (Y%Q|u
amount due from banks 存放银行同业的款项 Q&'}BeUbm
amount due from banks abroad 存放海外银行同业的款项 4Kwh?8.
amount due from holding companies 控股公司欠款 A"5z6A4WB
amount due from local banks 存放本港银行同业的款项 efP&xk
amount due to banks 银行同业的存款 Mg,:UC:
amount due to banks abroad 海外银行同业的存款 3jH \yXj
amount due to holding companies 控股公司存款 E\nv~Y?SG
amount due to local banks 本港银行同业的存款 NS)}6OI3~"
amount due to outport banks 外埠银行同业的存款 U$dh1;
amount for note issue 发行纸币的款额 F}GPZ=T;
amount of bond 担保契据的款额 Zk8|K'oHx
amount of consideration 代价款额 `1OgYs
amount of contribution 供款数额 W1B)]IHc
amount of indebtedness 负债款额 Wo~vhv$E
amount of principal of the loan 贷款本金额 G`fC/Le
amount of rates chargeable 应征差饷数额 >gwz,{
amount of share capital 股本额 "P-lSF?T
amount of sums assured 承保款额 .\0
isO
amount of variation 变动幅度 |t
iUej
amount of vote 拨款数额 z@Q@^
&0Mr
amount payable 应付款额 jn >d*9u
amount receivable 应收款额 -x8nQ%X
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <GHYt#GIZ+
analysis 分析 OA/WtQ5
ancillary risk 附属风险 `U#55k9^5
annual account 周年帐目;周年帐目报表;年度决算;年结 ##Q/I|
annual accounting date 年结日期 Ch$*Gm19Z
annual allowance 每年免税额;年积金;年度津贴;年津 uEyH2QO
annual balance 年度余额 zA+~7;7E
annual disposable income 每年可动用收入 :c9U>1`g&
annual estimates 周年预算 '0y9M
XRT
annual fee 年费 VvFC -r,=G
annual general meeting 周年大会 )irRO 8
annual growth rate 年增率;每年增长率 rqPFU6
annual long-term supplement 长期个案每年补助金 %>-@K|:gS
annual pensionable emolument 可供计算退休金的年薪 53-v|'9'
annual report 年报 5zFR7/p{
Annual Report on the Consumer Price Index 《消费物价指数年报》 T,xPSN2A*
annual return 周年报表;周年申报表;每年报税表格 kg@>;(V&
Annual Return Rules 《周年报表规则》 x8\A<(G_M=
annual review of consumer prices 每年消费物价回顾 @/ZF` :
annual roll-forward basis 逐年延展方式 bY
}eUL2i4
annual salary 年薪 kn)t'_jC
annual statement 年度报表;年度决算表 oAWzYu(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
+
dA ,P\
annuitant 年金受益人 &B!
o,qp
annuity 年金 M
X4]Vpv
annuity contract 年金合约 lrfv+
annuity on human life 人寿年金 Y6,Rj:8
antecedent debt 先前的债项 1]IQg;q
ante-dated cheque 倒填日期支票 "&+"@<
anticipated expenditure 预期开支 /%_OW@ ?
anticipated net profit 预期纯利 ,rJXy_
anticipated revenue 预期收入 iyj+:t/
anti-inflation measure 反通货膨胀措施 '47P|t
anti-inflationary stance 反通货膨胀立场 upj]6f"(
apparent deficit 表面赤字 :qChMU|Y6
apparent financial solvency 表面偿债能力 /Q~gU<
apparent partner 表面合伙人 3}|'0(hYL
application for personal assessment 个人入息课税申请书 ^rvx!?zO
application of fund 资金应用 s"Pf+aTW
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 meN2ZB?Y
appointed actuary 委任精算师 cUTE$/#s
appointed auditor 委任核数师;委任审计师 >``MR%E:<
appointed trustee 委任的受托人 Fu&EhGm6
appointer 委任人 JXyM\}9-X
apportioned pro rata 按比例分摊 o9
cM{ya/>
apportionment 分配;分摊 G$ _yy:
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 u7?$b!hG^C
apportionment formula 分摊方程式 22f`LoM
apportionment of estate duty 遗产税的分摊 u,}{I}x_
appraisal 估价;评估 f!O{%ev
appreciable growth 可观增长 bdGIF'p%
appreciable impact 显着影响 |9~GM
appreciable increase 可观增长
F(t=!k,4\
appreciation 增值;升值 r}uz7}z %"
appreciation against other currencies 相对其他货币升值 ,
V*%V;
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 vN3Zr34
appreciation tax 增值税 ^"J8r W6[
appropriation 拨款;拨用;拨付 l}$ U])an#
appropriation account 拨款帐目 =gcM%=*'
Appropriation Bill 拨款法案 tv!_e$CR
appropriation-in-aid system 补助拨款办法 Gs3LB/8?
approved assets 核准资产 uYE`"/h,1e
approved basket stock 认可一篮子证券 YZ%Hu)
approved budget 核准预算 UI>Y0O
approved charitable donation 认可慈善捐款 TEDAb>
approved charitable institution 认可慈善机构 Duc#$YfGm
approved currency 核准货币;认可货币 H,N)4;F<c
approved estimates 核准预算 i;!H!-sM
approved estimates of expenditure 核准开支预算 IpP~Uz
approved overseas insurer 核准海外保险人 X/N0LU(q
approved overseas trust company 核准海外信托公司 X^WrccNX
approved pooled investment fund 核准汇集投资基金 )T k1 QHU
approved provident fund scheme 认可公积金计划 Q>n|^y6
approved provision 核准拨款 -!c"k}N=
approved redeemable share 核准可赎回股份 irN6g#B?
approved regional stock 认可地区性证券 Yv:55+ e!|
approved retirement scheme 认可退休金计划 26xXl|I
approved subordinated loan 核准附属贷款 ;]_o4e6\p
arbitrage 套戥;套汇;套利 QR1{ w'c
arbitrageur 套戥者;套汇者 Ot]Ru,y->+
arbitrary amount 临时款项 d6
W SL;$
arrangement 措施;安排;协定 <Qxh)@
N
arrears 欠款 F^hBtfz
arrears of pay 欠付薪酬 U#3J0+!
arrears of revenue 逾期未收税款;逾期未收的帐项 ;\p KDPr
articles of association 组织章程;组织细则;组织章程细则 `F/Tv 5@L
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 =2@B&
ascertainment of profit 确定利润 :UQTEdc{
"Asia Clear" “亚洲结算系统”