allotment 分配;配股 ~zQxfl/
allotment notice 股份配售通知;配股通知 Ce} m_
allotment of shares 股份分配 -6#
_ t
allowable 可获宽免;免税的 Sea6xGdq
allowable business loss 可扣除的营业亏损 lOHW9Z
allowable expenses 可扣税的支出 lDZ~
allowance 免税额;津贴;备抵;准备金
igF<].'V
allowance for debts 债项的免税额 |]b,% ?,U
allowance for depreciation by wear and tear 耗损折旧免税额 $rPQ%2eF4
allowance for funeral expenses 殡殓费的免税额 cpphnGj5
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 fPG3$<Zr
allowance for repairs and outgoings 修葺及支出方面的免税额 dAi.^! !
allowance to debtor 给债务人的津贴 )oZ2,]us!
alteration of capital 资本更改 }bnodb^.7
alternate trustee 候补受托人 G}@a]EGm
amalgamation 合并 cuL/y$+EY
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /?*ut&hwv
ambit of charges 征税范围;收费范围 N: 5 N}am
amended valuation 经修订的估值 @6H 7
American Commodities Exchange 美国商品交易所 3]kN9n{
American Express Bank Limited 美国运通银行 40 zO4
American Stock Exchange 美国证券交易所 0KjCM4t
amortization 摊销 =sk#`,,:
amount due from banks 存放银行同业的款项 v(P
<_}G
amount due from banks abroad 存放海外银行同业的款项 Au*1-
amount due from holding companies 控股公司欠款 ow#8oUf=
amount due from local banks 存放本港银行同业的款项
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amount due to banks 银行同业的存款 X=Jt4 h9
amount due to banks abroad 海外银行同业的存款
x|g2H.n
amount due to holding companies 控股公司存款 FhQb9\g
amount due to local banks 本港银行同业的存款 hd)WdGJp
amount due to outport banks 外埠银行同业的存款 $}=r45e0K
amount for note issue 发行纸币的款额 P[r$KGz
amount of bond 担保契据的款额 -0<ZN(?|
amount of consideration 代价款额 l/A!ofc#)
amount of contribution 供款数额 6Ia[`xuL
amount of indebtedness 负债款额 hz5t/E
amount of principal of the loan 贷款本金额 So4#n7
amount of rates chargeable 应征差饷数额 ulfs Z:
amount of share capital 股本额 j3j^cO[ 8v
amount of sums assured 承保款额 ){KrBaGa4
amount of variation 变动幅度 +R"n_6N
amount of vote 拨款数额 OXbC\^qo@
amount payable 应付款额 LVd
tI
amount receivable 应收款额 XY<KLO%
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 i#PR
Tbc
analysis 分析 a >k9&
w
ancillary risk 附属风险 ..=lM:13|
annual account 周年帐目;周年帐目报表;年度决算;年结 %Lq}5zB
annual accounting date 年结日期 $_gv(&ZT
annual allowance 每年免税额;年积金;年度津贴;年津 CiTWjE?
|7
annual balance 年度余额 "+hUt
annual disposable income 每年可动用收入 e1hf{:&/G@
annual estimates 周年预算 }sp?@C,Z
annual fee 年费 n%!50E6*:
annual general meeting 周年大会 ,q$2D,dz
annual growth rate 年增率;每年增长率 qos/pm$&i
annual long-term supplement 长期个案每年补助金 4G RHvA.
annual pensionable emolument 可供计算退休金的年薪 k7M{+X6[
annual report 年报 S(0JBGC
Annual Report on the Consumer Price Index 《消费物价指数年报》 ri4:w_/{,Y
annual return 周年报表;周年申报表;每年报税表格 SKGnx
Annual Return Rules 《周年报表规则》 kH=
qJ3Z
annual review of consumer prices 每年消费物价回顾 8yM8O
#S
annual roll-forward basis 逐年延展方式 S(lqj6aa}
annual salary 年薪 IEWl
I
annual statement 年度报表;年度决算表 rY)m"'puP
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 kD6Iz$tr
annuitant 年金受益人 ,<[x9 "3\
annuity 年金 1+Vei<H$
annuity contract 年金合约 \U'*B}Sz
annuity on human life 人寿年金 2~hQ
antecedent debt 先前的债项 1/SB[[ g
ante-dated cheque 倒填日期支票 2hTsjJ!'
anticipated expenditure 预期开支 wkT4R\H >
anticipated net profit 预期纯利 'lmjZ{k
anticipated revenue 预期收入 lo36b zbT
anti-inflation measure 反通货膨胀措施 |V^f}5gd
anti-inflationary stance 反通货膨胀立场 4x.I"eW~&
apparent deficit 表面赤字 {_ZbPPh;M"
apparent financial solvency 表面偿债能力 &+GbklUB~
apparent partner 表面合伙人 |WW'qg]Uu
application for personal assessment 个人入息课税申请书 <f0yh"?6VH
application of fund 资金应用 X"%eRW&qu/
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 1"T&B0G3l
appointed actuary 委任精算师 ZL9|/
PY
appointed auditor 委任核数师;委任审计师 m3|l-[!OA"
appointed trustee 委任的受托人 TBgiA}|\D
appointer 委任人 NU[Wj uLG
apportioned pro rata 按比例分摊 5"D\n B
%
apportionment 分配;分摊 k0x
m-
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $=Tq<W*c
apportionment formula 分摊方程式 {<i(aq?
apportionment of estate duty 遗产税的分摊 <g, 21(bc
appraisal 估价;评估 fm Fs
appreciable growth 可观增长 P5'VLnE R{
appreciable impact 显着影响 "
pL5j
appreciable increase 可观增长 Qd}h:U^
appreciation 增值;升值
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appreciation against other currencies 相对其他货币升值 yaAg!mW
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 w# ;t$qz}
appreciation tax 增值税 sO)!}#,
appropriation 拨款;拨用;拨付 \]Rmq_O
appropriation account 拨款帐目 nDNK}O~'
Appropriation Bill 拨款法案 ,|w,
appropriation-in-aid system 补助拨款办法 e(9K.3@{
approved assets 核准资产 U)1hC^[!
approved basket stock 认可一篮子证券 6lwWFR+k
approved budget 核准预算 /1r{z1pv\
approved charitable donation 认可慈善捐款 &CfzhIi*!
approved charitable institution 认可慈善机构 ?y^ ix+M
approved currency 核准货币;认可货币 ZOL#Q+
U
approved estimates 核准预算 l#]+I YD
approved estimates of expenditure 核准开支预算 <p[
RhP
approved overseas insurer 核准海外保险人 yRz l}
approved overseas trust company 核准海外信托公司 a(x#6
approved pooled investment fund 核准汇集投资基金 TH+TcYqO
approved provident fund scheme 认可公积金计划 DMT2~mh
approved provision 核准拨款 0:eK}tC
approved redeemable share 核准可赎回股份 RR>G}u9np
approved regional stock 认可地区性证券 Z
FIgKWZ'
approved retirement scheme 认可退休金计划 :Y)G- :S+
approved subordinated loan 核准附属贷款 ={~A}
X01
arbitrage 套戥;套汇;套利 ?q"9ZYX<
arbitrageur 套戥者;套汇者 5_SxX@fW%
arbitrary amount 临时款项 yI's=Iu`
arrangement 措施;安排;协定 `>`{DEDx{5
arrears 欠款 Qa1G0qMEIF
arrears of pay 欠付薪酬 x!UGLL]_M
arrears of revenue 逾期未收税款;逾期未收的帐项 a1ai?},
articles of association 组织章程;组织细则;组织章程细则 X&,a=#C^
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ak(P<OC-
ascertainment of profit 确定利润 "-G&]YMl
"Asia Clear" “亚洲结算系统”