allotment 分配;配股 %b0..Zz
allotment notice 股份配售通知;配股通知 *uNa(yd
allotment of shares 股份分配 `}"*i_0-5'
allowable 可获宽免;免税的 <!R~G-D#_T
allowable business loss 可扣除的营业亏损 2B5Z0<
allowable expenses 可扣税的支出 lkOugjI
allowance 免税额;津贴;备抵;准备金 :4/RB%)"
allowance for debts 债项的免税额 rD
fUTfv|Q
allowance for depreciation by wear and tear 耗损折旧免税额 9>%ti&_-jt
allowance for funeral expenses 殡殓费的免税额 mZ'`XAS ~;
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 o[0Cv*
allowance for repairs and outgoings 修葺及支出方面的免税额 Q%
)fuI
allowance to debtor 给债务人的津贴 f8!*4Bw
alteration of capital 资本更改 F:1w%#6av
alternate trustee 候补受托人 2{% U\^-
amalgamation 合并 =rGjOb3+
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3Jf_3c
ambit of charges 征税范围;收费范围 V~ %!-7?
amended valuation 经修订的估值 {|bf`
American Commodities Exchange 美国商品交易所 C8%q?.nH=
American Express Bank Limited 美国运通银行 >d&B:
American Stock Exchange 美国证券交易所 .sgP3Ah
amortization 摊销 5_9mA4gs@
amount due from banks 存放银行同业的款项 +\2{{~_z
amount due from banks abroad 存放海外银行同业的款项 EE=!Y NP]
amount due from holding companies 控股公司欠款 cE$7CSR
amount due from local banks 存放本港银行同业的款项 UW_fn
amount due to banks 银行同业的存款 jIaAx_
amount due to banks abroad 海外银行同业的存款 l`4hWs\I
amount due to holding companies 控股公司存款 _f8Wa u# "
amount due to local banks 本港银行同业的存款 V*"-@
amount due to outport banks 外埠银行同业的存款 Gk
g)\ 3
amount for note issue 发行纸币的款额 tU.Y$
%4
amount of bond 担保契据的款额 FI
DV5Y/f
amount of consideration 代价款额 gDa}8!+i
amount of contribution 供款数额 jTH,GF
amount of indebtedness 负债款额 9{]U6A*K0w
amount of principal of the loan 贷款本金额 Q,S~+bD(z
amount of rates chargeable 应征差饷数额 buu~#m1z
amount of share capital 股本额 8m\*~IX=
amount of sums assured 承保款额 K!;Z#$iw[
amount of variation 变动幅度 4"U/T1&
amount of vote 拨款数额 ]yiwdQ
amount payable 应付款额 uS`XWn<CSD
amount receivable 应收款额 7VduewKX8
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 b*&AIiT
analysis 分析 * G!C 'w\$
ancillary risk 附属风险 2+m%f"
annual account 周年帐目;周年帐目报表;年度决算;年结 50q(8F-N
annual accounting date 年结日期 L3/m}AH,
annual allowance 每年免税额;年积金;年度津贴;年津 Fuq ;4UcbL
annual balance 年度余额 )O*\}6:S
annual disposable income 每年可动用收入 F9IrbLS9c
annual estimates 周年预算 MH7 n@.t
annual fee 年费 ""q76cx
annual general meeting 周年大会 x ]{
}y_
annual growth rate 年增率;每年增长率 ia6%>^
annual long-term supplement 长期个案每年补助金 F,5~a_GP?
annual pensionable emolument 可供计算退休金的年薪 w+($=n~
annual report 年报 N@6+DHt
Annual Report on the Consumer Price Index 《消费物价指数年报》 wyJ+~
annual return 周年报表;周年申报表;每年报税表格 jwhc;y
Annual Return Rules 《周年报表规则》 9K,PT.c
annual review of consumer prices 每年消费物价回顾 EIQ`?8KSR
annual roll-forward basis 逐年延展方式
]wb^5H
annual salary 年薪 |Lf>Z2E
annual statement 年度报表;年度决算表 [ @
>}
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 a|S6r-_;s
annuitant 年金受益人 pZHx
annuity 年金 wr>[Eo@%\
annuity contract 年金合约 Z$jqB~=^e
annuity on human life 人寿年金 j.or:nF
antecedent debt 先前的债项 b?i5C4=K
ante-dated cheque 倒填日期支票 U1nObA
anticipated expenditure 预期开支 +)$oy]
anticipated net profit 预期纯利 X\&CQiPS
anticipated revenue 预期收入 ~(
aMKB
anti-inflation measure 反通货膨胀措施 -@bOFClE
anti-inflationary stance 反通货膨胀立场 Sq22]
apparent deficit 表面赤字 [QUaC3l)
apparent financial solvency 表面偿债能力 iF,%^95=
apparent partner 表面合伙人 o0ky]9
P
application for personal assessment 个人入息课税申请书 `st3iTLZY
application of fund 资金应用 gi {rqM
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 |Yb]@9>vn
appointed actuary 委任精算师 0MpZdJ
appointed auditor 委任核数师;委任审计师 a=_+8RyVQ
appointed trustee 委任的受托人
O1+OE!w
appointer 委任人 (>]fr
lEU~
apportioned pro rata 按比例分摊
NW]zMU{c
apportionment 分配;分摊 Rp^fY_
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^5E:hW[*
apportionment formula 分摊方程式 JsP<etX
apportionment of estate duty 遗产税的分摊 A4{14Y;?
appraisal 估价;评估 O,.c gX
appreciable growth 可观增长 C*X=nezq
appreciable impact 显着影响 Ql#y7HW
appreciable increase 可观增长 ~#MXhhqB
appreciation 增值;升值 ?i{/iH~Sf
appreciation against other currencies 相对其他货币升值 4yK{(!&i+
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &c[ISc>N{
appreciation tax 增值税 Q6PaT@gs
appropriation 拨款;拨用;拨付 v_|k:l
appropriation account 拨款帐目 y:',)f }
Appropriation Bill 拨款法案 h-.xx4D
appropriation-in-aid system 补助拨款办法 =0t<:-?.-
approved assets 核准资产 eQqnPqi-
approved basket stock 认可一篮子证券 po9f[/s'+o
approved budget 核准预算 '
nIKkQ" N
approved charitable donation 认可慈善捐款 ]Z IreI
approved charitable institution 认可慈善机构 t7-6A
approved currency 核准货币;认可货币 +-r ~-b s
approved estimates 核准预算 :X*$U
~aQ
approved estimates of expenditure 核准开支预算 P9
w);jp;
approved overseas insurer 核准海外保险人 FW"n+7T
approved overseas trust company 核准海外信托公司 ?ESsma6
approved pooled investment fund 核准汇集投资基金 yQcIfl]f
approved provident fund scheme 认可公积金计划 u']}Z%A9`
approved provision 核准拨款 %ZsdCQc{`
approved redeemable share 核准可赎回股份 v\lKY*@f
approved regional stock 认可地区性证券 =f?vpKq40
approved retirement scheme 认可退休金计划 #HDP ha
approved subordinated loan 核准附属贷款 XvSng"f.
arbitrage 套戥;套汇;套利 ?zuKVi?I
arbitrageur 套戥者;套汇者 !tzk7D
arbitrary amount 临时款项 6Vgxfic
arrangement 措施;安排;协定 dI
+Y1Vq
arrears 欠款 !aB~G}'
arrears of pay 欠付薪酬 QXu[<V
arrears of revenue 逾期未收税款;逾期未收的帐项 w2SN=X~#
articles of association 组织章程;组织细则;组织章程细则 Skg}/Ek
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
:al
,zxs
ascertainment of profit 确定利润 S2jn pf}
"Asia Clear" “亚洲结算系统”