allotment 分配;配股 IT,d(UV_
allotment notice 股份配售通知;配股通知 5rG&Z5
allotment of shares 股份分配 .Q'/e>0
allowable 可获宽免;免税的 ^X2U
A{
allowable business loss 可扣除的营业亏损 QuuR_Ao?c'
allowable expenses 可扣税的支出 Uh.XL=wY
allowance 免税额;津贴;备抵;准备金 C;m 7~R
allowance for debts 债项的免税额 mHTZ:84
allowance for depreciation by wear and tear 耗损折旧免税额 -rE_ pV;
allowance for funeral expenses 殡殓费的免税额 &P8 Run
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 *"rgK|CM$
allowance for repairs and outgoings 修葺及支出方面的免税额 @8zp(1.
allowance to debtor 给债务人的津贴 .Z=4,m>
alteration of capital 资本更改 8o' a
alternate trustee 候补受托人 cG%ttfq\
amalgamation 合并 f"XFf@!
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |12Cg>;j*n
ambit of charges 征税范围;收费范围 >z0~!!YZ
amended valuation 经修订的估值 y'sy]Q~
American Commodities Exchange 美国商品交易所 HVb9YU+
American Express Bank Limited 美国运通银行 m9*Lo[EXO
American Stock Exchange 美国证券交易所 iG<rB-"
amortization 摊销 Dd+ f,$
amount due from banks 存放银行同业的款项 ciKkazx.
amount due from banks abroad 存放海外银行同业的款项 ?h`Ned0P
amount due from holding companies 控股公司欠款 tT7< V{i4
amount due from local banks 存放本港银行同业的款项 ESOuDD2<
amount due to banks 银行同业的存款 M1._{Jw5
amount due to banks abroad 海外银行同业的存款 _!FM^N}|
amount due to holding companies 控股公司存款 4Q0@\dR9
amount due to local banks 本港银行同业的存款 @\gTi;u/x
amount due to outport banks 外埠银行同业的存款 x'Z<
amount for note issue 发行纸币的款额 zGz^T
amount of bond 担保契据的款额 F?j;3@z[A
amount of consideration 代价款额 W":is"
amount of contribution 供款数额 U^_'e_)
amount of indebtedness 负债款额 w, 0tY=h6
amount of principal of the loan 贷款本金额 |xI\)VE^
amount of rates chargeable 应征差饷数额 />fP )56*
amount of share capital 股本额 b
`Wn98s
amount of sums assured 承保款额 Qy ;
M:q
amount of variation 变动幅度 6T6 S9A*nT
amount of vote 拨款数额 8kZ~
amount payable 应付款额 &fBLPF% 6
amount receivable 应收款额 %hK?\Pg3=E
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \Cx)
~bq<
analysis 分析 _] E ~ci}
ancillary risk 附属风险 66\0JsT?3
annual account 周年帐目;周年帐目报表;年度决算;年结 ^G63GYh]y
annual accounting date 年结日期 7Dy\-9:v
annual allowance 每年免税额;年积金;年度津贴;年津 cmDskQ:
annual balance 年度余额 4)=LOGW
annual disposable income 每年可动用收入 pL$UI3VCP
annual estimates 周年预算 -&Fxg>FrYb
annual fee 年费 }Gpw2
annual general meeting 周年大会 =YX/]g|9K
annual growth rate 年增率;每年增长率 t1HUp dHY
annual long-term supplement 长期个案每年补助金 (_ov_3
annual pensionable emolument 可供计算退休金的年薪 bwM>#@H
annual report 年报 s~$kzEtjjU
Annual Report on the Consumer Price Index 《消费物价指数年报》 *(ex:1sW
annual return 周年报表;周年申报表;每年报税表格 fk!wq.a
Annual Return Rules 《周年报表规则》 w<_
.T#
annual review of consumer prices 每年消费物价回顾 bo&!oY#
annual roll-forward basis 逐年延展方式 =
PldXw0
annual salary 年薪 oS)0,p
annual statement 年度报表;年度决算表 Egt;Bj#%
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 woZ'T
annuitant 年金受益人 *iF>}yh e
annuity 年金 uF>I0J#z?
annuity contract 年金合约 <\x/Y$jm0n
annuity on human life 人寿年金 ToJV.AdfT
antecedent debt 先前的债项 rtDm<aUh
ante-dated cheque 倒填日期支票 i;^
e6A>
anticipated expenditure 预期开支 3+m#v8h1
anticipated net profit 预期纯利 h$ M+Yo+
anticipated revenue 预期收入 YZ\$b=-
anti-inflation measure 反通货膨胀措施 !TY4C`/
anti-inflationary stance 反通货膨胀立场 _1*EMq6
apparent deficit 表面赤字 @Z!leyam
apparent financial solvency 表面偿债能力 #{(?a.:
apparent partner 表面合伙人 } oJ+2OepN
application for personal assessment 个人入息课税申请书 UuxWP\
~2
application of fund 资金应用 T3['6%
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 h 88iZK
appointed actuary 委任精算师 zsI0Q47\
appointed auditor 委任核数师;委任审计师 Ig1cf9 :
appointed trustee 委任的受托人 U;Hu:q*
appointer 委任人 4UoUuKzt
apportioned pro rata 按比例分摊 r6]r+!63"
apportionment 分配;分摊 )8&Q.? T
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~! ]FF}6
apportionment formula 分摊方程式 #e&j]Q$Eh
apportionment of estate duty 遗产税的分摊 'q1)W'
appraisal 估价;评估 J),7ukLu^
appreciable growth 可观增长 }.gDaxj
appreciable impact 显着影响 -]5dD VSO
appreciable increase 可观增长
$c0SWz
appreciation 增值;升值 -w 2!k
appreciation against other currencies 相对其他货币升值 <(d^2-0
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2Iz@lrO6
appreciation tax 增值税 ^`YSl*:
appropriation 拨款;拨用;拨付 Q"VFcp:
appropriation account 拨款帐目 ,e>C)wq;
Appropriation Bill 拨款法案 >;o^qi_$
appropriation-in-aid system 补助拨款办法 F$ Us! NN
approved assets 核准资产 -'{ioHt&X/
approved basket stock 认可一篮子证券 *%ZfE,bu8<
approved budget 核准预算 {^9,Dy_D
approved charitable donation 认可慈善捐款 *we 3i
approved charitable institution 认可慈善机构 `(=)8>|e
approved currency 核准货币;认可货币 0$&Z_oJ
approved estimates 核准预算 gU>Y
approved estimates of expenditure 核准开支预算 4'+/R%jk"
approved overseas insurer 核准海外保险人 B/E1nBobC
approved overseas trust company 核准海外信托公司 *~ 4uF
approved pooled investment fund 核准汇集投资基金 3w{4G<I
approved provident fund scheme 认可公积金计划 8c+i+gp!
approved provision 核准拨款 {_3ZKD(\
approved redeemable share 核准可赎回股份 |kV,B_qz
approved regional stock 认可地区性证券 ;#/b=j\pi
approved retirement scheme 认可退休金计划 lZ^XZjwoM
approved subordinated loan 核准附属贷款 *v:+AE
arbitrage 套戥;套汇;套利 a>sUq["
arbitrageur 套戥者;套汇者 FO3!tJ\L
arbitrary amount 临时款项 ErB6fl
arrangement 措施;安排;协定 2|EHNy!
arrears 欠款 ~u%9@}Oo>
arrears of pay 欠付薪酬 QEUg=*3W=
arrears of revenue 逾期未收税款;逾期未收的帐项 JS&l
h
articles of association 组织章程;组织细则;组织章程细则 E3,Z(dpX!
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 5/:Zj,41{
ascertainment of profit 确定利润 Zi7(lG
"Asia Clear" “亚洲结算系统”