allotment 分配;配股 Iuxf`sd
allotment notice 股份配售通知;配股通知 cp@Fj"
allotment of shares 股份分配 W,@F!8
allowable 可获宽免;免税的 -UkK$wP5
allowable business loss 可扣除的营业亏损 5e+j51
allowable expenses 可扣税的支出 zz*PAYl.
allowance 免税额;津贴;备抵;准备金 &DMC\R* j
allowance for debts 债项的免税额 ==[(Mn,%d
allowance for depreciation by wear and tear 耗损折旧免税额 b11I$b
#
allowance for funeral expenses 殡殓费的免税额 FC1rwXL(
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ts~VO`
allowance for repairs and outgoings 修葺及支出方面的免税额 tA#$q;S
allowance to debtor 给债务人的津贴 -{0Pq.v
alteration of capital 资本更改 Q|)>9m
!tt
alternate trustee 候补受托人 !}!KT(%%
amalgamation 合并 jg?UwR&
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 hH`x*:Qja
ambit of charges 征税范围;收费范围 VwI
amended valuation 经修订的估值 \( s `=(t
American Commodities Exchange 美国商品交易所 w80X~
American Express Bank Limited 美国运通银行 2uEI@B
American Stock Exchange 美国证券交易所 naaKAZ!S
amortization 摊销 ;3/}"yG<p
amount due from banks 存放银行同业的款项 h q7f"`
amount due from banks abroad 存放海外银行同业的款项 {}$rN@OM$
amount due from holding companies 控股公司欠款 &|Xg
WZS5
amount due from local banks 存放本港银行同业的款项 y8$3kXh
amount due to banks 银行同业的存款 lBfthLBa
amount due to banks abroad 海外银行同业的存款 %!\=$ s}g
amount due to holding companies 控股公司存款 sg,\!'
amount due to local banks 本港银行同业的存款 ^# $IoW
amount due to outport banks 外埠银行同业的存款 Z)|
~
amount for note issue 发行纸币的款额 \s#~ %l
amount of bond 担保契据的款额 g!~SHW)l
amount of consideration 代价款额 b;VIR,2
amount of contribution 供款数额 9Vm
aB
amount of indebtedness 负债款额 ~Fb@E0 }!
amount of principal of the loan 贷款本金额 k)3N0]q6
amount of rates chargeable 应征差饷数额 R%3yxnM*
amount of share capital 股本额 ~3bV~H#~m
amount of sums assured 承保款额
b*Qd9
amount of variation 变动幅度
XdJD"|,h
amount of vote 拨款数额 qA '^b
~
amount payable 应付款额 =u2~=t=LV
amount receivable 应收款额 M1eh4IVE?
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ) 'xyK
analysis 分析 +~V_^-JG&
ancillary risk 附属风险 )r.Wge
annual account 周年帐目;周年帐目报表;年度决算;年结 H}r]j\
annual accounting date 年结日期 _AF$E"f@
annual allowance 每年免税额;年积金;年度津贴;年津 gqv+|:#
annual balance 年度余额 V30w`\1A
annual disposable income 每年可动用收入 2@MpWj4
annual estimates 周年预算 RP2$(%
annual fee 年费 M<Bo<,!ua
annual general meeting 周年大会 i
]<@
annual growth rate 年增率;每年增长率
|WaWmp(pQ
annual long-term supplement 长期个案每年补助金 P1OYS\
annual pensionable emolument 可供计算退休金的年薪 O h
e^{:
annual report 年报 -Cvd3%Jje
Annual Report on the Consumer Price Index 《消费物价指数年报》 93n%:?l"<W
annual return 周年报表;周年申报表;每年报税表格 sFZdj0tQ4
Annual Return Rules 《周年报表规则》 `pfgx^qG
annual review of consumer prices 每年消费物价回顾 M%:\ ry4:
annual roll-forward basis 逐年延展方式 e5AsX.kvB
annual salary 年薪 /HUT6B
annual statement 年度报表;年度决算表 #!_4ZX
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 =EVB?k
,
annuitant 年金受益人 J <z
^C
annuity 年金 R7IFlQH%
annuity contract 年金合约 (A2ga):Pk
annuity on human life 人寿年金 Lf9s'o}.R
antecedent debt 先前的债项 I0l3"5X
a
ante-dated cheque 倒填日期支票 =eY
anticipated expenditure 预期开支 Pm P&Qje7
anticipated net profit 预期纯利 5dv|NLl
anticipated revenue 预期收入 ]iTP5~8U
anti-inflation measure 反通货膨胀措施 JVg}XwR
anti-inflationary stance 反通货膨胀立场 kDJYEI9j>
apparent deficit 表面赤字 =,*/Ph&
apparent financial solvency 表面偿债能力 ?6*\M
apparent partner 表面合伙人 1g=T"O&=
application for personal assessment 个人入息课税申请书 b6;MTz*k>
application of fund 资金应用 W
~MNst?
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 R}(Rv3>Xx
appointed actuary 委任精算师
d3a!s
appointed auditor 委任核数师;委任审计师 MX*4
d{ l
appointed trustee 委任的受托人 I[A<e]uK
appointer 委任人 !JdZ0l
apportioned pro rata 按比例分摊 V9ZM4.,OCN
apportionment 分配;分摊 sz%]rN6$
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @[FO;4w
apportionment formula 分摊方程式 UK'8cz9
apportionment of estate duty 遗产税的分摊 -^_^ByJe
appraisal 估价;评估 R{H8@JLD
appreciable growth 可观增长 Y, Lpv|
appreciable impact 显着影响 @=g{4(zR^
appreciable increase 可观增长 iPCn-DoIS
appreciation 增值;升值 KD\%B5Jy
appreciation against other currencies 相对其他货币升值 F +5
5p8
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 F'wG%
appreciation tax 增值税 PQi(Oc
appropriation 拨款;拨用;拨付 k{!9f=^
appropriation account 拨款帐目 j<WsFVS
Appropriation Bill 拨款法案 GS>YfJ&DZ
appropriation-in-aid system 补助拨款办法 ENA"T-p
approved assets 核准资产 $2]>{g
approved basket stock 认可一篮子证券 wtL=^
approved budget 核准预算 owa&HW/_
approved charitable donation 认可慈善捐款 Le-t<6i-V#
approved charitable institution 认可慈善机构 :V6t5I'_
approved currency 核准货币;认可货币
7<:o4\q?m
approved estimates 核准预算 t\:=|t,
approved estimates of expenditure 核准开支预算 z2R?GQ5 A
approved overseas insurer 核准海外保险人 Kl ?C[
approved overseas trust company 核准海外信托公司 Z @D
DuVr
approved pooled investment fund 核准汇集投资基金 `)8SIx
approved provident fund scheme 认可公积金计划 6*1f -IbV
approved provision 核准拨款 ( ?e
Et&
approved redeemable share 核准可赎回股份 )C\/ (
approved regional stock 认可地区性证券 g^:`h
VV
approved retirement scheme 认可退休金计划 mDt!b6N/
approved subordinated loan 核准附属贷款 -oZw+ge}
arbitrage 套戥;套汇;套利 non5e)w3@
arbitrageur 套戥者;套汇者 :rk6Stn$z
arbitrary amount 临时款项 E>|fbaN-%
arrangement 措施;安排;协定 ]T40VGJ:h
arrears 欠款 kTzO4s?
arrears of pay 欠付薪酬 4F -<j!
arrears of revenue 逾期未收税款;逾期未收的帐项 wqjR-$c
articles of association 组织章程;组织细则;组织章程细则 _/ 5
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 =(R3-['QIb
ascertainment of profit 确定利润 U0W2
"Asia Clear" “亚洲结算系统”