allotment 分配;配股 x24&mWgU
allotment notice 股份配售通知;配股通知 7'R7J"sY`|
allotment of shares 股份分配 9+:<RFJ
allowable 可获宽免;免税的 w,z m!
allowable business loss 可扣除的营业亏损 FyRr/0
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allowable expenses 可扣税的支出 ]!cLFXa
allowance 免税额;津贴;备抵;准备金 'UB"z{w%
allowance for debts 债项的免税额 Lg+cHaA
allowance for depreciation by wear and tear 耗损折旧免税额 (sEZNo5 n
allowance for funeral expenses 殡殓费的免税额 5hp)Z7
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 KwhATYWQb
allowance for repairs and outgoings 修葺及支出方面的免税额 "qw.{{:tf
allowance to debtor 给债务人的津贴
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alteration of capital 资本更改 0Yfz?:
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alternate trustee 候补受托人 {Ty?OZ
amalgamation 合并 - _BjzA|
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %DhLU~VX
ambit of charges 征税范围;收费范围 PfJfa/#pA
amended valuation 经修订的估值 tflUy\H>
American Commodities Exchange 美国商品交易所 sKDL=c;?j
American Express Bank Limited 美国运通银行 '! ~
s=
American Stock Exchange 美国证券交易所 {e83 A/{
amortization 摊销 kj
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amount due from banks 存放银行同业的款项 ;ZR^9%+y9
amount due from banks abroad 存放海外银行同业的款项 N-}|!pqb
amount due from holding companies 控股公司欠款 Vet<,;Te
amount due from local banks 存放本港银行同业的款项 GD#W=O
amount due to banks 银行同业的存款 CV*
amount due to banks abroad 海外银行同业的存款 wyv%c/Wl
S
amount due to holding companies 控股公司存款 \,yg@R
amount due to local banks 本港银行同业的存款 TJkWL2r0c
amount due to outport banks 外埠银行同业的存款 >`+lEob
amount for note issue 发行纸币的款额 Xh`Oin}<
amount of bond 担保契据的款额 ^Rmrre`uU
amount of consideration 代价款额 }Z% j=c"d
amount of contribution 供款数额 E# *`u
amount of indebtedness 负债款额 &_$xMM,X
amount of principal of the loan 贷款本金额 p *GAs
C
amount of rates chargeable 应征差饷数额 ~}s0~j ~
amount of share capital 股本额 ~{!,ZnO*
amount of sums assured 承保款额 n2&M?MGX
amount of variation 变动幅度 5!7vD|6
amount of vote 拨款数额
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amount payable 应付款额 )|<g\>/
amount receivable 应收款额 Fzn#>`qG
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !24g_R[3"
analysis 分析 kI/%|L%6D
ancillary risk 附属风险 1:Xg&4s
annual account 周年帐目;周年帐目报表;年度决算;年结 2w/qH4
annual accounting date 年结日期 8iN@n8O
annual allowance 每年免税额;年积金;年度津贴;年津 $kn"S>jV
annual balance 年度余额 jN2Xoh9
annual disposable income 每年可动用收入 aN~x3G
annual estimates 周年预算 n16TQe"8
annual fee 年费 _Uup*#m
annual general meeting 周年大会 EtA ,ow
annual growth rate 年增率;每年增长率 gEnc;qb
annual long-term supplement 长期个案每年补助金 *AA78G|
annual pensionable emolument 可供计算退休金的年薪 8rSu,&<
annual report 年报 mcSZ1d~,(
Annual Report on the Consumer Price Index 《消费物价指数年报》 /G#W/Q
annual return 周年报表;周年申报表;每年报税表格 G>W:3y
Annual Return Rules 《周年报表规则》 pOIfKd
annual review of consumer prices 每年消费物价回顾 ;V)94YT
annual roll-forward basis 逐年延展方式 hV"2L4/E
annual salary 年薪 +g8uV hC
annual statement 年度报表;年度决算表
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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 u
%&4[zb
annuitant 年金受益人 rcG-Vf@
annuity 年金 $q$\
annuity contract 年金合约 *mfPq"/
annuity on human life 人寿年金 t[x[X4
antecedent debt 先前的债项 kF7`R4Sz
ante-dated cheque 倒填日期支票 D }EH9d
anticipated expenditure 预期开支 nF{>RD
anticipated net profit 预期纯利 rYk
anticipated revenue 预期收入 5fud:k
anti-inflation measure 反通货膨胀措施 j0IuuJ+
anti-inflationary stance 反通货膨胀立场 f{f|frs
apparent deficit 表面赤字 LX iis)1
apparent financial solvency 表面偿债能力 0vdnM8N2
apparent partner 表面合伙人 gj1l9>f>]a
application for personal assessment 个人入息课税申请书 /lN09j
application of fund 资金应用 KS(Ms*k;'
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 ,ikn%l#cm
appointed actuary 委任精算师 Xc7Qu?}
appointed auditor 委任核数师;委任审计师 w0$l3^}z
appointed trustee 委任的受托人 Lcy>!3q3~
appointer 委任人 R86:1
apportioned pro rata 按比例分摊 wq`\p['Q,
apportionment 分配;分摊 wvg>SfV,e
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8:t1%O$
apportionment formula 分摊方程式 &?B\(?*
apportionment of estate duty 遗产税的分摊 6Pu5 k;H
appraisal 估价;评估 j=TGe
appreciable growth 可观增长 %dA7`7j
appreciable impact 显着影响 K9f7,/
appreciable increase 可观增长 Cr%6c3aQ
appreciation 增值;升值 ~CL^%\K
appreciation against other currencies 相对其他货币升值 )ia$pes
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `PvGfmYOl
appreciation tax 增值税 ?3Dsz
appropriation 拨款;拨用;拨付 Gzu $
appropriation account 拨款帐目 XP_V
Appropriation Bill 拨款法案 h5R5FzY0&
appropriation-in-aid system 补助拨款办法 0i65.4sK
approved assets 核准资产 B=J/HiwV)
approved basket stock 认可一篮子证券 OgBZoTT
approved budget 核准预算 b-,]21
approved charitable donation 认可慈善捐款 &y=~:1&f
approved charitable institution 认可慈善机构 -YP>mwSN?
approved currency 核准货币;认可货币 /-jk_8@a
approved estimates 核准预算 =8)q-{p3
approved estimates of expenditure 核准开支预算 cE0Kvqe`
approved overseas insurer 核准海外保险人 @ 6{U*vs
approved overseas trust company 核准海外信托公司 _Vxk4KjP5
approved pooled investment fund 核准汇集投资基金 Z]Iyj
97
approved provident fund scheme 认可公积金计划
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approved provision 核准拨款 zMQ|j_l9E
approved redeemable share 核准可赎回股份 Gm1vVHAxv
approved regional stock 认可地区性证券 H&zhYKw
approved retirement scheme 认可退休金计划 3Q"4-pd
approved subordinated loan 核准附属贷款 7A[`%.!F6
arbitrage 套戥;套汇;套利 $N1UEvC%Q
arbitrageur 套戥者;套汇者 #
s'
arbitrary amount 临时款项 _K"X
arrangement 措施;安排;协定 gKGM|0u|r
arrears 欠款 xlWTHn!j
arrears of pay 欠付薪酬 O<v9i4*
arrears of revenue 逾期未收税款;逾期未收的帐项 RW.
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articles of association 组织章程;组织细则;组织章程细则 B?tO&$s
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 )#l,RJ(
ascertainment of profit 确定利润 " |l-NUe
"Asia Clear" “亚洲结算系统”