allotment 分配;配股 Wfj*)j
Q
allotment notice 股份配售通知;配股通知 m^Rf6O^
allotment of shares 股份分配 [p 8fg!|
allowable 可获宽免;免税的 $6yr:2Xvt
allowable business loss 可扣除的营业亏损 <dX7{="&
allowable expenses 可扣税的支出 nCSXvd/
allowance 免税额;津贴;备抵;准备金 zK ir
allowance for debts 债项的免税额 @+^5ze\
allowance for depreciation by wear and tear 耗损折旧免税额 (#VF>;;L
allowance for funeral expenses 殡殓费的免税额 ?KXgG'!!
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 /rmm@
allowance for repairs and outgoings 修葺及支出方面的免税额 GoRSLbCUR
allowance to debtor 给债务人的津贴 nuLxOd *n
alteration of capital 资本更改 m|cT)-
alternate trustee 候补受托人 mc}r15:<
amalgamation 合并 h&6t.2<e
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]x`I@vSf7R
ambit of charges 征税范围;收费范围 Zmr*$,v<y
amended valuation 经修订的估值 2a[_^v $v
American Commodities Exchange 美国商品交易所 4I<U5@a
American Express Bank Limited 美国运通银行 pk2}]jx"
American Stock Exchange 美国证券交易所 9lCZi?
amortization 摊销 x $=-lB
amount due from banks 存放银行同业的款项 2=ZZR8v
amount due from banks abroad 存放海外银行同业的款项 \`,,r_tO
amount due from holding companies 控股公司欠款 8A3!XA
amount due from local banks 存放本港银行同业的款项 $XO#qOW
amount due to banks 银行同业的存款 z\Y-8a.]
amount due to banks abroad 海外银行同业的存款 SPU_@ Pk
amount due to holding companies 控股公司存款 @(Y+W2Iyy+
amount due to local banks 本港银行同业的存款 kpt0spp
amount due to outport banks 外埠银行同业的存款 SSG}'W!z
amount for note issue 发行纸币的款额 )a'c_ 2[
amount of bond 担保契据的款额 T<=]Vg)^r"
amount of consideration 代价款额 <j$n7#qk
amount of contribution 供款数额 J#tY$PE
amount of indebtedness 负债款额 Kg MW
amount of principal of the loan 贷款本金额 iPoDesp
amount of rates chargeable 应征差饷数额 [MVG\6Up(
amount of share capital 股本额 84$#!=v
amount of sums assured 承保款额 6Y(Vs>
amount of variation 变动幅度 cWG?`6xU&
amount of vote 拨款数额 |XdkJv]
amount payable 应付款额 H3Z"u
amount receivable 应收款额 tZn=[X~Vw@
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {=GWQn6cc
analysis 分析 CUo %i/R
ancillary risk 附属风险 TWFi.w4pY
annual account 周年帐目;周年帐目报表;年度决算;年结 N#? Ohz
annual accounting date 年结日期 D/=
AU
annual allowance 每年免税额;年积金;年度津贴;年津 *K1GX
annual balance 年度余额 "O,TL*$
annual disposable income 每年可动用收入 235wl
annual estimates 周年预算 #`9D,+2iB%
annual fee 年费 3d0Yq
annual general meeting 周年大会 s=xJcLA
annual growth rate 年增率;每年增长率 eTp}*'$
p
annual long-term supplement 长期个案每年补助金 gAWrn^2L5
annual pensionable emolument 可供计算退休金的年薪 umD[4aP~;
annual report 年报 Z>#MTxU(
Annual Report on the Consumer Price Index 《消费物价指数年报》 CH/*MA
annual return 周年报表;周年申报表;每年报税表格 NFQR
Annual Return Rules 《周年报表规则》 Lp?JSMe
annual review of consumer prices 每年消费物价回顾 (Mw<E<f
annual roll-forward basis 逐年延展方式 xRx8E;Q@h?
annual salary 年薪 ?
m$7)@p
annual statement 年度报表;年度决算表 u LXV,
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 ^?3e?Q?
annuitant 年金受益人 #FfUkV
annuity 年金 _4VS.~}/R
annuity contract 年金合约 ADa'(#+6
annuity on human life 人寿年金
>v DD.
antecedent debt 先前的债项 "/-T{p;.
ante-dated cheque 倒填日期支票 FOU^Wcop%
anticipated expenditure 预期开支 "?~u*5
anticipated net profit 预期纯利 `RG_FS"v
anticipated revenue 预期收入 68^5X"OGF
anti-inflation measure 反通货膨胀措施 J0hY~B~X
anti-inflationary stance 反通货膨胀立场 dU~DlaEy(
apparent deficit 表面赤字 `Oc`I9
apparent financial solvency 表面偿债能力 = yH#I
il
apparent partner 表面合伙人 aDik1Q
application for personal assessment 个人入息课税申请书 S}rW=hO
application of fund 资金应用 !PfI e94{`
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 I=,u7w`m
appointed actuary 委任精算师 /_rg*y*
appointed auditor 委任核数师;委任审计师 vh~:{akR
appointed trustee 委任的受托人 XVfp* `
appointer 委任人 p?X`f#
apportioned pro rata 按比例分摊 ;b""N,
apportionment 分配;分摊 :z EhPx;B7
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 om"q[Tudc
apportionment formula 分摊方程式 A@wRP8<GKj
apportionment of estate duty 遗产税的分摊 J@{yWgLg
appraisal 估价;评估 q1nGj
appreciable growth 可观增长 xpf\S10e
appreciable impact 显着影响 qR~s&SC#
appreciable increase 可观增长 |xTf:@hgHf
appreciation 增值;升值 L}&U%eD
appreciation against other currencies 相对其他货币升值 hwmpiyu
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Z' 0Gd@/
appreciation tax 增值税 _J51:pi
appropriation 拨款;拨用;拨付 *n)3y.s
appropriation account 拨款帐目 VxOrrs7Z
Appropriation Bill 拨款法案 ?D#]g[6
appropriation-in-aid system 补助拨款办法 9
's/~T
approved assets 核准资产 MK]S205{
approved basket stock 认可一篮子证券 ^ftZ{uA
approved budget 核准预算 iz`u@QKc%
approved charitable donation 认可慈善捐款 h-1eDxK6
approved charitable institution 认可慈善机构
9Q".166
approved currency 核准货币;认可货币 0VV 1!g
approved estimates 核准预算 R {r0dK"_
approved estimates of expenditure 核准开支预算 /hue]ZaQq
approved overseas insurer 核准海外保险人 vXnTPjbE
approved overseas trust company 核准海外信托公司 edPnC
{?s
approved pooled investment fund 核准汇集投资基金 3ySP*J5
approved provident fund scheme 认可公积金计划
rs@,<DV)u
approved provision 核准拨款 BPnZ"w_
approved redeemable share 核准可赎回股份 K5Fzmo a
approved regional stock 认可地区性证券 ChLU(IPo6
approved retirement scheme 认可退休金计划 9-+6Ed^2
approved subordinated loan 核准附属贷款 FU0&EO
arbitrage 套戥;套汇;套利 p&F=<<C
arbitrageur 套戥者;套汇者 |52VHW8c
arbitrary amount 临时款项 "[=Ee[/
arrangement 措施;安排;协定 V%pdXM5
arrears 欠款 9dw02bY`
arrears of pay 欠付薪酬 il-v>GJU7{
arrears of revenue 逾期未收税款;逾期未收的帐项 .N]^g#
articles of association 组织章程;组织细则;组织章程细则 dL")E|\\k
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 8|7fd|6~
ascertainment of profit 确定利润 $cH'9W}3K
"Asia Clear" “亚洲结算系统”