allotment 分配;配股 $YR{f[+L
w
allotment notice 股份配售通知;配股通知 v_.j/2U
allotment of shares 股份分配 .=aMj
rME
allowable 可获宽免;免税的 6!o/~I#
allowable business loss 可扣除的营业亏损 4w2L?PDMi
allowable expenses 可扣税的支出 )xbqQW7%0+
allowance 免税额;津贴;备抵;准备金 ,|>nF;.Y
allowance for debts 债项的免税额 3~8AcX@
allowance for depreciation by wear and tear 耗损折旧免税额 C890+(D~
allowance for funeral expenses 殡殓费的免税额 /3;=xZq
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 PE +qYCpP9
allowance for repairs and outgoings 修葺及支出方面的免税额 a\|X^%2g
allowance to debtor 给债务人的津贴 \ !6t
alteration of capital 资本更改 q .)^B@}_
alternate trustee 候补受托人 gGD]t;<u
amalgamation 合并 _4A&%>
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @~Rk^/0
ambit of charges 征税范围;收费范围 ,9+nfj
amended valuation 经修订的估值 <C2c"=b
American Commodities Exchange 美国商品交易所 T&e%/
American Express Bank Limited 美国运通银行 *,_2hvlz
American Stock Exchange 美国证券交易所 $jDD0<F.#
amortization 摊销 O/'f$ Zj36
amount due from banks 存放银行同业的款项 P}b Dn;
amount due from banks abroad 存放海外银行同业的款项 ]lC4+{V
amount due from holding companies 控股公司欠款 R7y-#?
amount due from local banks 存放本港银行同业的款项 e1Dj0s?i~K
amount due to banks 银行同业的存款 ROcY'-
amount due to banks abroad 海外银行同业的存款 ">0 /8] l
amount due to holding companies 控股公司存款 .jy)>"h0
amount due to local banks 本港银行同业的存款 J78Qj[
v
amount due to outport banks 外埠银行同业的存款 X@G[=Rs
amount for note issue 发行纸币的款额 0!)U *+j,
amount of bond 担保契据的款额 _LLW{^V
amount of consideration 代价款额 </~1p~=hAt
amount of contribution 供款数额 &7JEb]1C
amount of indebtedness 负债款额 p` ^:Q*C"
amount of principal of the loan 贷款本金额 d;IJ0xB+by
amount of rates chargeable 应征差饷数额 iOE9FW|e
amount of share capital 股本额 lb=2*dFJ1
amount of sums assured 承保款额 4ZSfz#
<[z
amount of variation 变动幅度 _q2`m
amount of vote 拨款数额 DWHOSXA4
amount payable 应付款额 dICnB:SSB
amount receivable 应收款额 QLxXp
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 g5?r9e
analysis 分析 Z{j!s6Y@{
ancillary risk 附属风险 7 B4w.P,B
annual account 周年帐目;周年帐目报表;年度决算;年结 Tm'l N5}&9
annual accounting date 年结日期 t>
fA!K%{
annual allowance 每年免税额;年积金;年度津贴;年津 xow6@M,
annual balance 年度余额 %l0_PhAB
annual disposable income 每年可动用收入 gogl[gHO
annual estimates 周年预算 |YMzp8Da(
annual fee 年费 UzP@{?
annual general meeting 周年大会 B`t)rBy
annual growth rate 年增率;每年增长率 b*9m2=6
annual long-term supplement 长期个案每年补助金 _&6juBb
annual pensionable emolument 可供计算退休金的年薪 R|d^M&K,
annual report 年报 -sruxF
Annual Report on the Consumer Price Index 《消费物价指数年报》 HQjxJd5P
annual return 周年报表;周年申报表;每年报税表格 $NH`Iu9t
Annual Return Rules 《周年报表规则》 6tCV{pgm
annual review of consumer prices 每年消费物价回顾 {3_F
fsg`
annual roll-forward basis 逐年延展方式 fwz5{>ON]
annual salary 年薪
O#<|[Dzw
annual statement 年度报表;年度决算表 d7n4zx1Hh
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 `*.r'k2R
annuitant 年金受益人 4C2>0O<^s
annuity 年金 @8}-0c
annuity contract 年金合约 mRix0XBI~
annuity on human life 人寿年金 Lk$Je
O
antecedent debt 先前的债项 0D W'(#`
ante-dated cheque 倒填日期支票 Iltg0`
anticipated expenditure 预期开支 I3F6-gH
anticipated net profit 预期纯利 NG4eEnic!a
anticipated revenue 预期收入 o)$Q]N##
anti-inflation measure 反通货膨胀措施 ^loF#d=s
anti-inflationary stance 反通货膨胀立场 k1@
A'n
apparent deficit 表面赤字 kM}ic(K
apparent financial solvency 表面偿债能力 Q*oA{eZY
apparent partner 表面合伙人 o>QFdx
application for personal assessment 个人入息课税申请书 [7ek;d;'t
application of fund 资金应用 iLI.e rm
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件
pfT`W T
appointed actuary 委任精算师 fS'k;r*r
appointed auditor 委任核数师;委任审计师 ~Iu21Q(*
appointed trustee 委任的受托人 ?3KR(6D
appointer 委任人 %s&E-*X
apportioned pro rata 按比例分摊 Q:Nwy(,I
apportionment 分配;分摊 0|*UeM
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 071 E%u,
apportionment formula 分摊方程式 ._F6- pl
apportionment of estate duty 遗产税的分摊 9cx!N,R t
appraisal 估价;评估 ?Sd~u1w8K
appreciable growth 可观增长 Ra15d^
appreciable impact 显着影响 ^`B##9g~
appreciable increase 可观增长 #E~WVTOw
appreciation 增值;升值 C$Hl`>?$
appreciation against other currencies 相对其他货币升值 .,BD D PFB
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Xk$l-Zfse
appreciation tax 增值税 (tz_D7c$F
appropriation 拨款;拨用;拨付 WP#_qqO
appropriation account 拨款帐目 bl!f5RO S(
Appropriation Bill 拨款法案 :w&)XI34
appropriation-in-aid system 补助拨款办法 o
)}<
approved assets 核准资产 el*pYI
approved basket stock 认可一篮子证券 `!>dbR&1
approved budget 核准预算 y9l.i@-
approved charitable donation 认可慈善捐款 O'yjB$j
approved charitable institution 认可慈善机构 W;)FNP|MT
approved currency 核准货币;认可货币 r>:7${pF
approved estimates 核准预算 u^4 "96aXJ
approved estimates of expenditure 核准开支预算 O+UV\
approved overseas insurer 核准海外保险人 ,VcDvZ7
approved overseas trust company 核准海外信托公司 $'mB 8 S
approved pooled investment fund 核准汇集投资基金 KE)D =P
approved provident fund scheme 认可公积金计划 PU/Br;2A
approved provision 核准拨款 fG[3%e
approved redeemable share 核准可赎回股份 [C~)&2wh>
approved regional stock 认可地区性证券 *~lg
U4
approved retirement scheme 认可退休金计划 Ns(L1'9=
approved subordinated loan 核准附属贷款 N@du.d:
arbitrage 套戥;套汇;套利 p9] 7g%
arbitrageur 套戥者;套汇者 nluyEK
arbitrary amount 临时款项 Cx3m\
\c
arrangement 措施;安排;协定 -GkK[KC
H
arrears 欠款 h9OL%n 7m'
arrears of pay 欠付薪酬 xvz5\s|b
arrears of revenue 逾期未收税款;逾期未收的帐项 re 1k]
articles of association 组织章程;组织细则;组织章程细则 hhgz=7Y
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ]OCJ~Zw
ascertainment of profit 确定利润 QmkC~kK1.
"Asia Clear" “亚洲结算系统”