allotment 分配;配股 )8eb(!}7
allotment notice 股份配售通知;配股通知 HC1<zW[
allotment of shares 股份分配 9E8&~y
allowable 可获宽免;免税的 Iz
j-,a
allowable business loss 可扣除的营业亏损 ]W4{|%@H"
allowable expenses 可扣税的支出 S:`Gi>D
allowance 免税额;津贴;备抵;准备金 Eu"8IM!%-
allowance for debts 债项的免税额 #gT"G18/!
allowance for depreciation by wear and tear 耗损折旧免税额 B:0oT
allowance for funeral expenses 殡殓费的免税额 :) -`
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 U{bv|vF
allowance for repairs and outgoings 修葺及支出方面的免税额 +kEM%z
allowance to debtor 给债务人的津贴 )"hd"
alteration of capital 资本更改 Yt,MXm\
alternate trustee 候补受托人 |r,})o>
amalgamation 合并 5/i/.
0?n
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 T0"nzukd
ambit of charges 征税范围;收费范围 BBGub?(dR
amended valuation 经修订的估值 5#N<~
American Commodities Exchange 美国商品交易所 #1\`!7TO3
American Express Bank Limited 美国运通银行 Q_!tn*
American Stock Exchange 美国证券交易所 IGVq`Mxj
amortization 摊销 r79P|)\
amount due from banks 存放银行同业的款项 frW\!r{LT
amount due from banks abroad 存放海外银行同业的款项 &!O?h/&X3
amount due from holding companies 控股公司欠款 (Fuu V{x|
amount due from local banks 存放本港银行同业的款项 "v`q%(TA
amount due to banks 银行同业的存款 )\VuN-d
amount due to banks abroad 海外银行同业的存款
rt Q{
amount due to holding companies 控股公司存款 DNqV]N_W
amount due to local banks 本港银行同业的存款 5mpql[v3P
amount due to outport banks 外埠银行同业的存款 3)LS#
=
amount for note issue 发行纸币的款额 Ta/zDc"e
amount of bond 担保契据的款额 7UGc2J
amount of consideration 代价款额 rr\u)D#)
amount of contribution 供款数额 .57Fh)Y
amount of indebtedness 负债款额 >@cBDS<6R
amount of principal of the loan 贷款本金额
p^q/u
amount of rates chargeable 应征差饷数额 }Rh%bf7,
amount of share capital 股本额 cpw=2vnD
amount of sums assured 承保款额 yi~]}M
amount of variation 变动幅度 X[$|I9
amount of vote 拨款数额 i%<NKE;v7m
amount payable 应付款额 YIZu{
amount receivable 应收款额 LWhy5H;Es
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 lDKyD`WKnZ
analysis 分析 g@s`PBF7`
ancillary risk 附属风险 C@]D*k
annual account 周年帐目;周年帐目报表;年度决算;年结 Nl,iz_2]
annual accounting date 年结日期 C{nk,j
L
annual allowance 每年免税额;年积金;年度津贴;年津 J?dz>3Rhx9
annual balance 年度余额 oHv.EO
annual disposable income 每年可动用收入 na9YlJ\
annual estimates 周年预算 :BV $3]y
annual fee 年费 L
aA<`
annual general meeting 周年大会 +
_*NY~
annual growth rate 年增率;每年增长率
c/^:vTF
annual long-term supplement 长期个案每年补助金 PZ'|)
annual pensionable emolument 可供计算退休金的年薪 "[fPzIP9
annual report 年报 R<Mp$K^b
Annual Report on the Consumer Price Index 《消费物价指数年报》 4Y3@^8h&=
annual return 周年报表;周年申报表;每年报税表格 5izpQ'>
Annual Return Rules 《周年报表规则》 T]1.":
annual review of consumer prices 每年消费物价回顾 F !OD*]
annual roll-forward basis 逐年延展方式 <3N\
OV2
annual salary 年薪 %x@bP6d[
annual statement 年度报表;年度决算表 F 2zUz[
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 4G;KT~Cgb
annuitant 年金受益人 6|n3Q$p
annuity 年金 2G5|J{4w
annuity contract 年金合约 NJd4( P
annuity on human life 人寿年金 A['(@Bz#7~
antecedent debt 先前的债项 VSCKWYy
ante-dated cheque 倒填日期支票 L>WxAeyu1K
anticipated expenditure 预期开支 |E$q S)y
anticipated net profit 预期纯利 RL]$"
anticipated revenue 预期收入 "%dENK
anti-inflation measure 反通货膨胀措施 Ez-AQ'
anti-inflationary stance 反通货膨胀立场
b%"/8rK
apparent deficit 表面赤字 !blGc$kC
apparent financial solvency 表面偿债能力 S5F5Tr;TN
apparent partner 表面合伙人
{&D$U'ye
application for personal assessment 个人入息课税申请书 K%/\XnCY
application of fund 资金应用 >0 o[@gJl
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 <?L5bhq
appointed actuary 委任精算师 nTs\zikP
appointed auditor 委任核数师;委任审计师 5?Q5cD2]\6
appointed trustee 委任的受托人 x30|0EHYl[
appointer 委任人 ]g oVQ'Y
apportioned pro rata 按比例分摊 R8!~>$#C6)
apportionment 分配;分摊 +jq@!P"}d
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5\}Y=Pa
apportionment formula 分摊方程式 Zs3xoIW7Ai
apportionment of estate duty 遗产税的分摊 fy$CtQM
appraisal 估价;评估 HpUJ_pZ
appreciable growth 可观增长 l<S3<'&
appreciable impact 显着影响 SJLs3iz_)
appreciable increase 可观增长 ?aBAmyxm
appreciation 增值;升值 Lr\(7r
appreciation against other currencies 相对其他货币升值 ds+2z=!!e
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 m432,8 K3r
appreciation tax 增值税 =)i^E9
appropriation 拨款;拨用;拨付 F/j ; q
appropriation account 拨款帐目 a5pM ~.]
Appropriation Bill 拨款法案 Td7Q%7p:
appropriation-in-aid system 补助拨款办法 ~mah.8G
approved assets 核准资产 l9+CJAmq
approved basket stock 认可一篮子证券 {(F}SF{
approved budget 核准预算 Oo(xYy
approved charitable donation 认可慈善捐款 5RO6YxQ
approved charitable institution 认可慈善机构 uP8 cW([
approved currency 核准货币;认可货币 g2LvojR
approved estimates 核准预算 F>[^m Xw
approved estimates of expenditure 核准开支预算 3?h!nVI+2J
approved overseas insurer 核准海外保险人
}> C?Zx*
approved overseas trust company 核准海外信托公司 Iw#[K
approved pooled investment fund 核准汇集投资基金 0lYP!\J3]%
approved provident fund scheme 认可公积金计划 >k=@YLj
approved provision 核准拨款 lY,9bSF$
approved redeemable share 核准可赎回股份 9T`YHA'g
approved regional stock 认可地区性证券 ev/)#i#s{
approved retirement scheme 认可退休金计划 "av/a
approved subordinated loan 核准附属贷款 ]PL\;[b>
arbitrage 套戥;套汇;套利 $SFreyI;Uf
arbitrageur 套戥者;套汇者 94*MRn1E
arbitrary amount 临时款项 h.- o$+Sa
arrangement 措施;安排;协定 z?`7g%Z?{
arrears 欠款 6*>vie
arrears of pay 欠付薪酬 hA&m G33
arrears of revenue 逾期未收税款;逾期未收的帐项 Dp} $q`F[
articles of association 组织章程;组织细则;组织章程细则 m
#6p=
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Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Xfg?\j/
ascertainment of profit 确定利润 XC/M:2$
"Asia Clear" “亚洲结算系统”