allotment 分配;配股 qkM)zOZ^
allotment notice 股份配售通知;配股通知 `j1b5&N;7
allotment of shares 股份分配 UkTq0-N;2
allowable 可获宽免;免税的 k-Z:z?M
allowable business loss 可扣除的营业亏损 4St-Q]Y _
allowable expenses 可扣税的支出
Ki\\yK
allowance 免税额;津贴;备抵;准备金 K1+4W=|
allowance for debts 债项的免税额 Ol
s
X
allowance for depreciation by wear and tear 耗损折旧免税额 /fSsh;F
allowance for funeral expenses 殡殓费的免税额 ~.<QC<dN
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ;/h&40&
allowance for repairs and outgoings 修葺及支出方面的免税额 0H+!v
allowance to debtor 给债务人的津贴 +n%d,Pz
alteration of capital 资本更改 \8Hs[H!
alternate trustee 候补受托人 &7
K=
amalgamation 合并 ri`;
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 'ln
o#
ambit of charges 征税范围;收费范围 |@1M'
amended valuation 经修订的估值 ;u-[%(00S
American Commodities Exchange 美国商品交易所 Z[9t?ePL
American Express Bank Limited 美国运通银行 ^OOoo2
American Stock Exchange 美国证券交易所 l$&dTI<#
amortization 摊销 w:pPd;nz0Y
amount due from banks 存放银行同业的款项 3xz|d`A
amount due from banks abroad 存放海外银行同业的款项 :4r{t?ytXw
amount due from holding companies 控股公司欠款 i5,yrPF
amount due from local banks 存放本港银行同业的款项 b/w
5K2
amount due to banks 银行同业的存款 cy(4g-b]@e
amount due to banks abroad 海外银行同业的存款 kz/"5gX:
amount due to holding companies 控股公司存款 8:;]tt
amount due to local banks 本港银行同业的存款 <N:)Xf9
`
amount due to outport banks 外埠银行同业的存款 @#p6C
amount for note issue 发行纸币的款额 *3KSOcQ
amount of bond 担保契据的款额 p/qu4[Mm
amount of consideration 代价款额 1u8hnG
amount of contribution 供款数额 %L|xmx!c
amount of indebtedness 负债款额 HUChg{[
amount of principal of the loan 贷款本金额
iR!]&Oh
amount of rates chargeable 应征差饷数额 zM(-f|wVI)
amount of share capital 股本额 y`i?Qo3
amount of sums assured 承保款额 :}R,a=N
amount of variation 变动幅度 m5o$Dus+?'
amount of vote 拨款数额 /9A6"Z
amount payable 应付款额 bzr QQQ
amount receivable 应收款额 s f.z(o
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?iZM.$![
analysis 分析 PhPe7^
ancillary risk 附属风险 ?6\N&MTF
annual account 周年帐目;周年帐目报表;年度决算;年结 $e2+O\.>
annual accounting date 年结日期 &uF~t
|!c
annual allowance 每年免税额;年积金;年度津贴;年津 $)nPj_h
annual balance 年度余额 %wXjP`#
annual disposable income 每年可动用收入 sv&^sARN
annual estimates 周年预算 XdmpfUR,13
annual fee 年费 E=CA Wj\
annual general meeting 周年大会 j{'_sI{{
annual growth rate 年增率;每年增长率 Rc3!u^?u
annual long-term supplement 长期个案每年补助金 jo0XF]
annual pensionable emolument 可供计算退休金的年薪 d#XgO5eyO
annual report 年报 f _$hK9I
Annual Report on the Consumer Price Index 《消费物价指数年报》 OSfT\8YA
annual return 周年报表;周年申报表;每年报税表格 _BY+Tfol
Annual Return Rules 《周年报表规则》 {8qcM8
annual review of consumer prices 每年消费物价回顾 7M
_
mR Vh
annual roll-forward basis 逐年延展方式 4x&Dz0[[S
annual salary 年薪 @/?i|!6
annual statement 年度报表;年度决算表 $)$r
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 5|~nX8>
annuitant 年金受益人
A'rd1"K
annuity 年金 OjAdY\
]1
annuity contract 年金合约 V?'p E
annuity on human life 人寿年金 {
]cr.y]\
antecedent debt 先前的债项 rM^2yr7H
ante-dated cheque 倒填日期支票 + kT ]qH
anticipated expenditure 预期开支 ,
*dLE
anticipated net profit 预期纯利 ,Jh#$mil
anticipated revenue 预期收入 6Q\|8a
anti-inflation measure 反通货膨胀措施 gOe!GnO
anti-inflationary stance 反通货膨胀立场 J}[[tl
apparent deficit 表面赤字 ~Kt1%&3{a?
apparent financial solvency 表面偿债能力 -.y1]
4
apparent partner 表面合伙人 ,}]v7DD
application for personal assessment 个人入息课税申请书 :*
&c'
application of fund 资金应用 i-w$-2w
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 [OTn>/W'
appointed actuary 委任精算师 -)^vO*b 0
appointed auditor 委任核数师;委任审计师 c_S~{a44Ud
appointed trustee 委任的受托人 )XavhS~Ff
appointer 委任人 99`w'Nlk
apportioned pro rata 按比例分摊 (CRx'R
apportionment 分配;分摊 7M4J{}9
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |&{S ~^$
apportionment formula 分摊方程式 j'U1lEZm2
apportionment of estate duty 遗产税的分摊 q?Csm\Y
appraisal 估价;评估 49M1^nMvoo
appreciable growth 可观增长 AEaN7[PQx|
appreciable impact 显着影响 q4Wr$T$gs=
appreciable increase 可观增长 b
Ej}J_#
appreciation 增值;升值 d{Jk:@.1
appreciation against other currencies 相对其他货币升值 A.("jb@I
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \eNB L[
appreciation tax 增值税 $/C1s"C@O
appropriation 拨款;拨用;拨付 \QC{38}
appropriation account 拨款帐目 &z1U0uk
Appropriation Bill 拨款法案 d4BzFGsW
appropriation-in-aid system 补助拨款办法 ,pI9=e@O/z
approved assets 核准资产 h2T\%V_j
approved basket stock 认可一篮子证券 x 55W"q7
approved budget 核准预算 i(;`x
approved charitable donation 认可慈善捐款 Znb7OF^#"
approved charitable institution 认可慈善机构 |xcI~ X7Q
approved currency 核准货币;认可货币 GW;%~qH[,
approved estimates 核准预算 "E\mj'k
approved estimates of expenditure 核准开支预算 Y2QX
<
approved overseas insurer 核准海外保险人 ^@AyC"K
approved overseas trust company 核准海外信托公司 lP`BKc,
approved pooled investment fund 核准汇集投资基金 9/{ zS3h3
approved provident fund scheme 认可公积金计划 |mQ Fi\
approved provision 核准拨款 EZ .3Z`
approved redeemable share 核准可赎回股份 }q@#M8 b
approved regional stock 认可地区性证券 30uPDDvar
approved retirement scheme 认可退休金计划 )
yMrET
m
approved subordinated loan 核准附属贷款 H(
i
arbitrage 套戥;套汇;套利 \\<=J[R.M
arbitrageur 套戥者;套汇者 A\Ib
arbitrary amount 临时款项 I_v}}h{
arrangement 措施;安排;协定 UT
yV6~
arrears 欠款
SW#/;|m
arrears of pay 欠付薪酬 )xyjQ|b
arrears of revenue 逾期未收税款;逾期未收的帐项 I*
C~w
articles of association 组织章程;组织细则;组织章程细则 \6&Ml]1
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
K#wA ;
ascertainment of profit 确定利润 R*D<M3
"Asia Clear" “亚洲结算系统”