allotment 分配;配股 )]WWx-Uf'
allotment notice 股份配售通知;配股通知 Mx{VN
P
allotment of shares 股份分配 q9fC
oz
allowable 可获宽免;免税的 2 w\$}'
allowable business loss 可扣除的营业亏损 jXA!9_L7
allowable expenses 可扣税的支出 !$Aijd s5
allowance 免税额;津贴;备抵;准备金 ie|I*;#
allowance for debts 债项的免税额 _nu,ks+
allowance for depreciation by wear and tear 耗损折旧免税额 )*#Pp )Q
allowance for funeral expenses 殡殓费的免税额 h07Z.q ;
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 e9e%8hL
allowance for repairs and outgoings 修葺及支出方面的免税额 D^Ahw"X)
allowance to debtor 给债务人的津贴 d]1%/$v^
alteration of capital 资本更改 Q|QV
m,m
alternate trustee 候补受托人 ~f=~tN)hZ
amalgamation 合并 >2h|$6iWP
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 88}+.-3t$
ambit of charges 征税范围;收费范围 Ww5c9orXn
amended valuation 经修订的估值 T'\B17
:*
American Commodities Exchange 美国商品交易所 7pMl:\
American Express Bank Limited 美国运通银行 y_O [r1MF
American Stock Exchange 美国证券交易所 ^kZf
E"iE2
amortization 摊销 U
|I>CDp
amount due from banks 存放银行同业的款项 j.FA!4L
amount due from banks abroad 存放海外银行同业的款项 r_C|gfIP
amount due from holding companies 控股公司欠款 -
s[=$pDU
amount due from local banks 存放本港银行同业的款项 HR)Dz~Obw
amount due to banks 银行同业的存款 Td#D\d\R
amount due to banks abroad 海外银行同业的存款 qu]ch&"?U
amount due to holding companies 控股公司存款 Yhdt"@;..
amount due to local banks 本港银行同业的存款 q/y4HT,x
amount due to outport banks 外埠银行同业的存款 272j$T
amount for note issue 发行纸币的款额 v{{Cj83S+
amount of bond 担保契据的款额 gXr"],OM;
amount of consideration 代价款额 $YZsaw
amount of contribution 供款数额 GT\,
@$r
amount of indebtedness 负债款额 HScj
amount of principal of the loan 贷款本金额 BiGB<Jr
amount of rates chargeable 应征差饷数额 ~
\= VSwJ
amount of share capital 股本额 bwh7.lDAl
amount of sums assured 承保款额 n]M1'yU
amount of variation 变动幅度 z_%G{H+:l
amount of vote 拨款数额 V3;4,^=6Dd
amount payable 应付款额 hZGoiWC
amount receivable 应收款额 FR~YO|4?
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V
]b1cDx{
analysis 分析 !iKR~&UpAL
ancillary risk 附属风险 y,qP$5xiq
annual account 周年帐目;周年帐目报表;年度决算;年结 u@|izRk
annual accounting date 年结日期 xlPUum-o
annual allowance 每年免税额;年积金;年度津贴;年津 mk>L:+
annual balance 年度余额 p- 5)J&
annual disposable income 每年可动用收入 JA W}]:jC
annual estimates 周年预算 DLMG
<4Cd~
annual fee 年费 \s<7!NAE4
annual general meeting 周年大会 qz7:jq3N-{
annual growth rate 年增率;每年增长率 _\E{T5
annual long-term supplement 长期个案每年补助金 z0J$9hEg89
annual pensionable emolument 可供计算退休金的年薪 \PS{/XK
annual report 年报 Xx{ho4qq
Annual Report on the Consumer Price Index 《消费物价指数年报》 /lAB
annual return 周年报表;周年申报表;每年报税表格 n^|;J*rD
Annual Return Rules 《周年报表规则》 @|Z:7n6S
annual review of consumer prices 每年消费物价回顾 ( Lj{V}^
annual roll-forward basis 逐年延展方式 9k\`3SE
annual salary 年薪 b?Wg|D
annual statement 年度报表;年度决算表 mhnjYK9
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 /CpUq;^
annuitant 年金受益人 { zoUU
annuity 年金 M=[ /v/M=
annuity contract 年金合约 ;9r
Z{'i+|
annuity on human life 人寿年金 HZMs],GX
antecedent debt 先前的债项 ?]%JQ]Gf*
ante-dated cheque 倒填日期支票 EubR]ckB
anticipated expenditure 预期开支 ?f v?6r
anticipated net profit 预期纯利 l@`D;m
anticipated revenue 预期收入
Oq"(oNG@
anti-inflation measure 反通货膨胀措施 pT]M]/y/:
anti-inflationary stance 反通货膨胀立场 f`<j(.{9F
apparent deficit 表面赤字 \~xI#S@
apparent financial solvency 表面偿债能力 L'{;V\d
apparent partner 表面合伙人 <*L=u ;
application for personal assessment 个人入息课税申请书 `mPmEV<
application of fund 资金应用 y7SOz'd
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 jB }O6u[%
appointed actuary 委任精算师 3oX%tx
appointed auditor 委任核数师;委任审计师 C
G'NC\x5
appointed trustee 委任的受托人 AoHA+>&U
appointer 委任人 K%LDOVE8e
apportioned pro rata 按比例分摊 xw
: v|(
apportionment 分配;分摊
'$Jt}O
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `NA[zH,w3
apportionment formula 分摊方程式 pTq,"}J!+
apportionment of estate duty 遗产税的分摊 H3{x;{.b
appraisal 估价;评估 L/(e/Jalg
appreciable growth 可观增长 3{_A zL
appreciable impact 显着影响 JV'd!5P
appreciable increase 可观增长 '|^
LNAx
appreciation 增值;升值 N_<sCRd]9
appreciation against other currencies 相对其他货币升值 ,2S
<#p!
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 mY-Z$8r
appreciation tax 增值税 =/=x"q+X
appropriation 拨款;拨用;拨付 k*|dX.C:
appropriation account 拨款帐目 T#Pz_
hAu
Appropriation Bill 拨款法案 Cw?AP6f%
appropriation-in-aid system 补助拨款办法 }@yvw*c
approved assets 核准资产 |)6(_7e9
approved basket stock 认可一篮子证券 ANSv ZqKh
approved budget 核准预算 b3b 4'l
approved charitable donation 认可慈善捐款 Bc}<B:q%b
approved charitable institution 认可慈善机构 BOJh-(>I
approved currency 核准货币;认可货币 d$ Mk
approved estimates 核准预算 .jMm-vox}
approved estimates of expenditure 核准开支预算 475yX-A
approved overseas insurer 核准海外保险人 _5a]pc$\Y]
approved overseas trust company 核准海外信托公司 wo2^,Y2z+
approved pooled investment fund 核准汇集投资基金 ;a!o$y
approved provident fund scheme 认可公积金计划 vZ
4Z+;.
approved provision 核准拨款 b
qB[vPsI
approved redeemable share 核准可赎回股份 ub6\m=Y7
approved regional stock 认可地区性证券 sb4)@/Q7j
approved retirement scheme 认可退休金计划 Z_' %'&Y
approved subordinated loan 核准附属贷款 o^RdVSkU;
arbitrage 套戥;套汇;套利 kN9S;o@)
arbitrageur 套戥者;套汇者 A(_AOoA'
arbitrary amount 临时款项 }7hpx!s,
arrangement 措施;安排;协定 3DK^S2\zBm
arrears 欠款 HY#7Ctn3
arrears of pay 欠付薪酬 Td[w<m+p<P
arrears of revenue 逾期未收税款;逾期未收的帐项 ]Oc
:x
articles of association 组织章程;组织细则;组织章程细则 v,vTRrpK
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 q" wi.&|
ascertainment of profit 确定利润 2a.NWJS
"Asia Clear" “亚洲结算系统”