allotment 分配;配股 JGP<'6"L$
allotment notice 股份配售通知;配股通知 EhEUkZE3)
allotment of shares 股份分配 0]x g E
allowable 可获宽免;免税的 {-(}p+;z
allowable business loss 可扣除的营业亏损 /~w!7n<7
allowable expenses 可扣税的支出 8>Y
allowance 免税额;津贴;备抵;准备金 vqq7IV)|
allowance for debts 债项的免税额 0 mJvoz\j8
allowance for depreciation by wear and tear 耗损折旧免税额 EXlmIY4
allowance for funeral expenses 殡殓费的免税额 4!'1o`8vs
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 5XSr K
allowance for repairs and outgoings 修葺及支出方面的免税额
JArSJ:}
allowance to debtor 给债务人的津贴 (!-gX"<b
alteration of capital 资本更改 :r?gD2q
alternate trustee 候补受托人 "62vwWrwO
amalgamation 合并 e rz9CX
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 tx$kD2
ambit of charges 征税范围;收费范围 X^!n'$^u
amended valuation 经修订的估值 o,| LO$~
American Commodities Exchange 美国商品交易所 {K\l3_=5qb
American Express Bank Limited 美国运通银行 C-
Aiv@@<=
American Stock Exchange 美国证券交易所 Xb0$BAP
amortization 摊销 [>5<&[A
amount due from banks 存放银行同业的款项 !.(Kpcrg
amount due from banks abroad 存放海外银行同业的款项 \)\uAI-
amount due from holding companies 控股公司欠款 h28")c.pH=
amount due from local banks 存放本港银行同业的款项
U 6(
(
amount due to banks 银行同业的存款 .Dn.|
A
amount due to banks abroad 海外银行同业的存款 :n'$Txf
amount due to holding companies 控股公司存款 V$y6=Q<c
amount due to local banks 本港银行同业的存款 'H"wu
/#
amount due to outport banks 外埠银行同业的存款 en"]u,!
amount for note issue 发行纸币的款额 ~r<@
`[-L
amount of bond 担保契据的款额 l)V!0eW
amount of consideration 代价款额 l@ +lUx8
amount of contribution 供款数额 K?;_T$^K
amount of indebtedness 负债款额 Tr}z&efY
amount of principal of the loan 贷款本金额 j]-0m4QF
amount of rates chargeable 应征差饷数额 Lk?%B)z
amount of share capital 股本额 k
q;1Ax0{
amount of sums assured 承保款额 VrV
)qfG
amount of variation 变动幅度 ~r/"w'dB
amount of vote 拨款数额 G?:{9. (
amount payable 应付款额 ]Gk;n/!
B
amount receivable 应收款额
q|An
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~SI`%^L
analysis 分析 r57&F`{
ancillary risk 附属风险 xvP=i/SO
annual account 周年帐目;周年帐目报表;年度决算;年结 ~0}gRpMW
annual accounting date 年结日期 (mO{W
annual allowance 每年免税额;年积金;年度津贴;年津 c$Vu/dgx
annual balance 年度余额 {WBe(dc_%
annual disposable income 每年可动用收入 nz{
;]U1
annual estimates 周年预算 / z<7gd~oU
annual fee 年费 nkI+"$Rz0
annual general meeting 周年大会 -s?f <
f{
annual growth rate 年增率;每年增长率 8*nv+
annual long-term supplement 长期个案每年补助金 U_s3)/'
annual pensionable emolument 可供计算退休金的年薪 xC3h m
annual report 年报 ChvSUaCS
Annual Report on the Consumer Price Index 《消费物价指数年报》 t=,ZR}M1`
annual return 周年报表;周年申报表;每年报税表格 nWfzwX
P>_
Annual Return Rules 《周年报表规则》 $w,?%i97
annual review of consumer prices 每年消费物价回顾 V=$pXpro%
annual roll-forward basis 逐年延展方式 W<f-
annual salary 年薪 eUBf-xA
annual statement 年度报表;年度决算表 ~m/nV81
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 9v\x&h
annuitant 年金受益人 2TFb!?/RQ
annuity 年金 |PGF g0li
annuity contract 年金合约 " ^v/Y
annuity on human life 人寿年金 7a$K@iWU
antecedent debt 先前的债项 e"Y ( 7<
ante-dated cheque 倒填日期支票 <WXGDCj
anticipated expenditure 预期开支 d=`a-R0
anticipated net profit 预期纯利 6MCLm.L
anticipated revenue 预期收入 s$%t*T2J>
anti-inflation measure 反通货膨胀措施 :n#8/'%1
anti-inflationary stance 反通货膨胀立场 @nC][gNv
apparent deficit 表面赤字 Cz1Q@<)
apparent financial solvency 表面偿债能力 ^T?zR7r
apparent partner 表面合伙人 X;e=d+pw
application for personal assessment 个人入息课税申请书 0+-"9pED>E
application of fund 资金应用 4*AkUkP:T
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 0V RV.Ml
appointed actuary 委任精算师 :Dt]sE_d
appointed auditor 委任核数师;委任审计师 \d'>Ky;GD
appointed trustee 委任的受托人 ,9A1p06
appointer 委任人 /M,C%.-
apportioned pro rata 按比例分摊 {l
E\y9
apportionment 分配;分摊 Ow#a|@
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 k.."_4
apportionment formula 分摊方程式 :d AC:h
apportionment of estate duty 遗产税的分摊 #EG
W76
f
appraisal 估价;评估 c)*,">$#
appreciable growth 可观增长 I cJy$+
appreciable impact 显着影响 G '1K6
appreciable increase 可观增长 `49: !M$i
appreciation 增值;升值 VyMFALSe]h
appreciation against other currencies 相对其他货币升值
p*NKM}
]I
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 J-UqH3({Z,
appreciation tax 增值税 539fB,
appropriation 拨款;拨用;拨付 ugu|?z*dI
appropriation account 拨款帐目 {6I)6}w!k
Appropriation Bill 拨款法案 !:]/MpQ ?
appropriation-in-aid system 补助拨款办法 n 3eLIA{
approved assets 核准资产 g=gM}`X%
approved basket stock 认可一篮子证券 gLDO|ADni
approved budget 核准预算 ym_w09
approved charitable donation 认可慈善捐款 A!^
d8#~.
approved charitable institution 认可慈善机构 &Z3u(Eb
approved currency 核准货币;认可货币 (DIMt-wz
approved estimates 核准预算 htuYctu`
approved estimates of expenditure 核准开支预算 gAudL)X
approved overseas insurer 核准海外保险人 + L\Dh.Ir
approved overseas trust company 核准海外信托公司 Qi= pP/Y
approved pooled investment fund 核准汇集投资基金 5i0vli/L
approved provident fund scheme 认可公积金计划 $etw'c0
approved provision 核准拨款 EXF|;@-"
approved redeemable share 核准可赎回股份 Z[ 53cVT^
approved regional stock 认可地区性证券 ixvF`S9
approved retirement scheme 认可退休金计划 ,q K'!
approved subordinated loan 核准附属贷款 p!o?2Lbiw
arbitrage 套戥;套汇;套利 ,I2x&Ys&.
arbitrageur 套戥者;套汇者 (rieg F
arbitrary amount 临时款项 Fa0NHX2:
arrangement 措施;安排;协定 uFUVcWt
arrears 欠款 6M#}&Gv
arrears of pay 欠付薪酬 TpGnSD
arrears of revenue 逾期未收税款;逾期未收的帐项 Z~3
articles of association 组织章程;组织细则;组织章程细则 Q,LDn%+;B*
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 gWIb"l
ascertainment of profit 确定利润 9dO. ,U*`
"Asia Clear" “亚洲结算系统”