allotment 分配;配股 d#T~xGqz
allotment notice 股份配售通知;配股通知 f =B)jYI
allotment of shares 股份分配 FE,&_J"
allowable 可获宽免;免税的 qQv?J]l
allowable business loss 可扣除的营业亏损 zVFz}kJa
allowable expenses 可扣税的支出 JL=MlZ
allowance 免税额;津贴;备抵;准备金 |9$K'+'
allowance for debts 债项的免税额 9X/c%:)\=
allowance for depreciation by wear and tear 耗损折旧免税额
3V>2N)3`A
allowance for funeral expenses 殡殓费的免税额 :)_Ap{9J
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 S;[9
hI+
allowance for repairs and outgoings 修葺及支出方面的免税额
T.]+T[}!
allowance to debtor 给债务人的津贴 ]#z^[XG
alteration of capital 资本更改
s>~ h<B
alternate trustee 候补受托人 ep* (
amalgamation 合并 icLf;@
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 * _ {w0U)
ambit of charges 征税范围;收费范围 )o-rg
amended valuation 经修订的估值 j?K]0j;
American Commodities Exchange 美国商品交易所 l6IpyIex
American Express Bank Limited 美国运通银行 R]L|&{
American Stock Exchange 美国证券交易所 ;& ny< gQ
amortization 摊销
K6d9[;F
amount due from banks 存放银行同业的款项 v0&E!4q*'
amount due from banks abroad 存放海外银行同业的款项 Uax[Zh[Cg
amount due from holding companies 控股公司欠款 h)2W}p{a4=
amount due from local banks 存放本港银行同业的款项 eAR]~
NiW
amount due to banks 银行同业的存款 H*BzwbM?
amount due to banks abroad 海外银行同业的存款 +dIDFSd
amount due to holding companies 控股公司存款 ]"Z*Hq
z
amount due to local banks 本港银行同业的存款 UT!gAU
amount due to outport banks 外埠银行同业的存款 .cJWYMC
amount for note issue 发行纸币的款额 ". #=_/op
amount of bond 担保契据的款额 /<,LM8n
amount of consideration 代价款额 r^3/Ltd5/
amount of contribution 供款数额 Gu?OyL
amount of indebtedness 负债款额 oU[Ba8qh
amount of principal of the loan 贷款本金额 0]%0wbY1
amount of rates chargeable 应征差饷数额 UZ#Yd|'
PD
amount of share capital 股本额 p(dJf&D
amount of sums assured 承保款额 |eH>55 b
amount of variation 变动幅度 IO3`/R-
amount of vote 拨款数额 O/b~TVA
amount payable 应付款额 owHV&(Go(B
amount receivable 应收款额 H6i4>U*
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |L|)r)t
analysis 分析 r,F
~Vwa}
ancillary risk 附属风险 R(_UR)G0 @
annual account 周年帐目;周年帐目报表;年度决算;年结 p4mlS
annual accounting date 年结日期 Ws2SD6!4`
annual allowance 每年免税额;年积金;年度津贴;年津 ,9jq
@_
annual balance 年度余额 W+N9~.q\^
annual disposable income 每年可动用收入 L,G{ t^j
annual estimates 周年预算 rz/^_
dV
annual fee 年费 IO/%X;Y_
annual general meeting 周年大会 2E]SKpJ
annual growth rate 年增率;每年增长率 iEd%8 F h
annual long-term supplement 长期个案每年补助金 M->/
vi
annual pensionable emolument 可供计算退休金的年薪 ND);7
annual report 年报 7)iB6RBK
Annual Report on the Consumer Price Index 《消费物价指数年报》 R7axm<PR=
annual return 周年报表;周年申报表;每年报税表格 MLD-uI10{
Annual Return Rules 《周年报表规则》 v4_p3&aj
annual review of consumer prices 每年消费物价回顾 1e=<df
annual roll-forward basis 逐年延展方式 F<SCW+>z2a
annual salary 年薪 Hj&mwn]
annual statement 年度报表;年度决算表 !YUMAp/
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 cH$zDm1
annuitant 年金受益人 (S~|hk^
annuity 年金 0Xw
Dk$l<
annuity contract 年金合约 ]WLQ q4q
annuity on human life 人寿年金 jET$wKw%
antecedent debt 先前的债项 4yLC
ante-dated cheque 倒填日期支票 Twsc
c"mK
anticipated expenditure 预期开支 {O\>"2}m'f
anticipated net profit 预期纯利 -mD<8v[F
anticipated revenue 预期收入 cW+6Emh
anti-inflation measure 反通货膨胀措施 Be?b|
G!M
anti-inflationary stance 反通货膨胀立场 B+e$S
%HV
apparent deficit 表面赤字 Vp3r
apparent financial solvency 表面偿债能力 HK~uu5j
apparent partner 表面合伙人 D$k<<dv
v
application for personal assessment 个人入息课税申请书 Vs>/
q:I
application of fund 资金应用
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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 ^Y mq<*X
appointed actuary 委任精算师 g? 7%
appointed auditor 委任核数师;委任审计师 /SLAg&
appointed trustee 委任的受托人 HS1Gy/6'
appointer 委任人 a3o4> 9
apportioned pro rata 按比例分摊 Z#8O)GK
apportionment 分配;分摊 b"`Vn,
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4]\f}
apportionment formula 分摊方程式 j\V9o9D
apportionment of estate duty 遗产税的分摊 OKDBzl
appraisal 估价;评估 9C-!I,
appreciable growth 可观增长 L%D:gy9o
appreciable impact 显着影响 oBVYgv)
appreciable increase 可观增长 caA>; +aBH
appreciation 增值;升值 SoS GQ&k
appreciation against other currencies 相对其他货币升值 n0o'ns
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -49z.(@ki
appreciation tax 增值税 C %l!"s^
appropriation 拨款;拨用;拨付 &p\fdR4e
appropriation account 拨款帐目 yFfa/d
Appropriation Bill 拨款法案 [K2\e N~g
appropriation-in-aid system 补助拨款办法 }Qjp,(ye
approved assets 核准资产 h> K~<BAz'
approved basket stock 认可一篮子证券 -Fcg}\9
approved budget 核准预算 E;l|I
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approved charitable donation 认可慈善捐款 YyR)2j1O
approved charitable institution 认可慈善机构 4 z~ fn9g
approved currency 核准货币;认可货币 EYc, "'
approved estimates 核准预算 R-Y |;
approved estimates of expenditure 核准开支预算 ZVo%ssVt
approved overseas insurer 核准海外保险人 -eKi}e
approved overseas trust company 核准海外信托公司 *Vk%"rwaG
approved pooled investment fund 核准汇集投资基金 S"FIQ&n
approved provident fund scheme 认可公积金计划 esCm`?qCP
approved provision 核准拨款 N 3IF
j
approved redeemable share 核准可赎回股份 ["|' f
approved regional stock 认可地区性证券 p7b`Z>}
approved retirement scheme 认可退休金计划 ; z_ZZ(W
approved subordinated loan 核准附属贷款 lWj|7
arbitrage 套戥;套汇;套利 K/;FP'.
arbitrageur 套戥者;套汇者 g?V>+oMx
arbitrary amount 临时款项 e|:#Y^
arrangement 措施;安排;协定 G5y>v^&H
arrears 欠款 "bFt+N
arrears of pay 欠付薪酬 T(@y#09
arrears of revenue 逾期未收税款;逾期未收的帐项 b>|3?G
articles of association 组织章程;组织细则;组织章程细则 <1tFwC|4BJ
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 [t55Kz*cD
ascertainment of profit 确定利润 :>gzWVE<
"Asia Clear" “亚洲结算系统”