allotment 分配;配股 /k}vm3
allotment notice 股份配售通知;配股通知 Dw6Q2Gnv
allotment of shares 股份分配 ]rHdG^0uss
allowable 可获宽免;免税的 cKK
1$x
allowable business loss 可扣除的营业亏损 HHoh//(\
allowable expenses 可扣税的支出 R[Kyq|UyVr
allowance 免税额;津贴;备抵;准备金 b\VY)=U
allowance for debts 债项的免税额 0V`0=" rQ
allowance for depreciation by wear and tear 耗损折旧免税额 WZ"x\K-;
allowance for funeral expenses 殡殓费的免税额 {
b+!0[
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 MWsBZJRr
allowance for repairs and outgoings 修葺及支出方面的免税额 )0RH"#,2L
allowance to debtor 给债务人的津贴 K}! VY`
alteration of capital 资本更改 {Sd{|R_
alternate trustee 候补受托人 UG48g}
amalgamation 合并 =1yU&
PJ
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Y R#_<o
ambit of charges 征税范围;收费范围 $xlI"-(
amended valuation 经修订的估值 qV^,muyoG
American Commodities Exchange 美国商品交易所 oXV
American Express Bank Limited 美国运通银行 n>Q/XQXB
American Stock Exchange 美国证券交易所 #th^\
pV
amortization 摊销 ;l5F
il,3
amount due from banks 存放银行同业的款项 qeSxE`E"
amount due from banks abroad 存放海外银行同业的款项 xQ7>u-^
amount due from holding companies 控股公司欠款 )aOg_*~
amount due from local banks 存放本港银行同业的款项 x"5/1b3aq
amount due to banks 银行同业的存款 Bk>Ch#`Bw
amount due to banks abroad 海外银行同业的存款 &FIPEe#n
amount due to holding companies 控股公司存款 GZ
UD
I#
amount due to local banks 本港银行同业的存款 +'hcFZn(T
amount due to outport banks 外埠银行同业的存款 lJu2}XRiU
amount for note issue 发行纸币的款额 KDwjck"5;
amount of bond 担保契据的款额 VGA?B@
amount of consideration 代价款额 Nx;U]O6A
amount of contribution 供款数额 L5of(gQ5]
amount of indebtedness 负债款额 ft4J.oT
amount of principal of the loan 贷款本金额 b 9F=}.4
amount of rates chargeable 应征差饷数额 P0DvZV8
amount of share capital 股本额 hf8=r5j=
amount of sums assured 承保款额 #:w/vk
amount of variation 变动幅度 X9#Od9cNaC
amount of vote 拨款数额 rM<c;iQ
amount payable 应付款额 t!AHTtI
amount receivable 应收款额 D%Hz'G0|
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 iAbtv^fn
analysis 分析 ,cYU
ancillary risk 附属风险 uRh`qnL
annual account 周年帐目;周年帐目报表;年度决算;年结 {Z3B#,V(g
annual accounting date 年结日期 ~z ^VMr
annual allowance 每年免税额;年积金;年度津贴;年津 a(NN%'fDD
annual balance 年度余额 k2"Z:\?z
annual disposable income 每年可动用收入 |\*7J!Liv
annual estimates 周年预算 Q: [d
annual fee 年费
"+[:\
annual general meeting 周年大会 mBhG"0:
annual growth rate 年增率;每年增长率 \@8$tQCZ
annual long-term supplement 长期个案每年补助金 [58xT>5
`m
annual pensionable emolument 可供计算退休金的年薪 \vs,$h
annual report 年报 8tK 8|t5+
Annual Report on the Consumer Price Index 《消费物价指数年报》 89Svx5S
annual return 周年报表;周年申报表;每年报税表格 S92'\2
Annual Return Rules 《周年报表规则》 #'mb9GWD3
annual review of consumer prices 每年消费物价回顾 J@
=1zL
annual roll-forward basis 逐年延展方式 cH.T6u_%
annual salary 年薪 tMad
2,:
annual statement 年度报表;年度决算表 .1XZ9M
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 <fC gU&
annuitant 年金受益人 M3Q#=yy$D$
annuity 年金 fJtJ2x i
annuity contract 年金合约 o 4L9Xb7=G
annuity on human life 人寿年金 ja$ e)
antecedent debt 先前的债项
Psp3~Kg
ante-dated cheque 倒填日期支票 U#gHc:$
anticipated expenditure 预期开支 A=o
p R
anticipated net profit 预期纯利 1uG?R
anticipated revenue 预期收入 36s[hg
anti-inflation measure 反通货膨胀措施 is}o5\JEL
anti-inflationary stance 反通货膨胀立场 &,4^LFZW
apparent deficit 表面赤字 z1aApS
apparent financial solvency 表面偿债能力 zU:zzT}|TZ
apparent partner 表面合伙人
if9I7@
application for personal assessment 个人入息课税申请书 dJ"3F(X
application of fund 资金应用 Is` S
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 wO@b=1j
appointed actuary 委任精算师 g^26Gb.
appointed auditor 委任核数师;委任审计师 w;vp X>
appointed trustee 委任的受托人 )NGBA."t
appointer 委任人 :
c"J$wT/
apportioned pro rata 按比例分摊 mHE4Es0
apportionment 分配;分摊 )#l &F$
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :W<aga;J
apportionment formula 分摊方程式 %f\ M61Z
apportionment of estate duty 遗产税的分摊 .^N+'g
appraisal 估价;评估 s[
)2z3
appreciable growth 可观增长 Xw!eB?A
appreciable impact 显着影响 m=k(6
appreciable increase 可观增长 Sdz!J 1
appreciation 增值;升值 aSi:(w
appreciation against other currencies 相对其他货币升值 W78Z<Vm
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :Qh5ZO&G0
appreciation tax 增值税 -N(y+~wN
appropriation 拨款;拨用;拨付 6Ii2rEzD
appropriation account 拨款帐目 -iGt]mbJkP
Appropriation Bill 拨款法案 EJO:3aKa
appropriation-in-aid system 补助拨款办法 G'q7@d{'
approved assets 核准资产 ?d%+85
approved basket stock 认可一篮子证券 cpz}!D
approved budget 核准预算 ;XSRG*3j~4
approved charitable donation 认可慈善捐款 )/PvaL
approved charitable institution 认可慈善机构 8X][TJG$
approved currency 核准货币;认可货币 e2*0NT^R
approved estimates 核准预算 P.$U6cq
approved estimates of expenditure 核准开支预算 zNuiBLxDs
approved overseas insurer 核准海外保险人 Y=sRVypJ
approved overseas trust company 核准海外信托公司 7=
0uG
approved pooled investment fund 核准汇集投资基金 T D].*9
approved provident fund scheme 认可公积金计划
s$YKdtR
approved provision 核准拨款 Qf0$Z.-
approved redeemable share 核准可赎回股份 u{"o*udU
approved regional stock 认可地区性证券 { cnya*
approved retirement scheme 认可退休金计划 &<R8'
approved subordinated loan 核准附属贷款 Qzw~\KY:
arbitrage 套戥;套汇;套利 kEf}yTy
arbitrageur 套戥者;套汇者 Q4{%)}2$
arbitrary amount 临时款项 aj51%wKMb:
arrangement 措施;安排;协定 1GN>,Lb:o
arrears 欠款 9~I\Wj
B
"
arrears of pay 欠付薪酬 Ij(S"P@
arrears of revenue 逾期未收税款;逾期未收的帐项 -20
o%t
articles of association 组织章程;组织细则;组织章程细则 l<<0:~+q
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 "B*a|
'n!
ascertainment of profit 确定利润 iaQ[}'6!$
"Asia Clear" “亚洲结算系统”