allotment 分配;配股 -.XICKz
allotment notice 股份配售通知;配股通知 jhU'U
An
allotment of shares 股份分配 V $'~2v{_
allowable 可获宽免;免税的 k'H+l]=
allowable business loss 可扣除的营业亏损 #m
%ZW3
allowable expenses 可扣税的支出 ~MuD`a7#G
allowance 免税额;津贴;备抵;准备金 `[.b>ztqgJ
allowance for debts 债项的免税额 v[-.]b*5A$
allowance for depreciation by wear and tear 耗损折旧免税额 -B+Pl*
allowance for funeral expenses 殡殓费的免税额 \53(D7+
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 9@'^}c#
allowance for repairs and outgoings 修葺及支出方面的免税额 2VB|a;Mo
allowance to debtor 给债务人的津贴 ANqWY&f
alteration of capital 资本更改 ST'eJ5P7!5
alternate trustee 候补受托人 z
n!H&!8&
amalgamation 合并 Yz"B
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [w>T.b
ambit of charges 征税范围;收费范围 l~_]k
amended valuation 经修订的估值 gzV&S5A{_
American Commodities Exchange 美国商品交易所 /=o~7y
American Express Bank Limited 美国运通银行 g7Xjo )
American Stock Exchange 美国证券交易所 x}\_o< d
amortization 摊销 ;!RS q'L1
amount due from banks 存放银行同业的款项 F?h{IH
f
amount due from banks abroad 存放海外银行同业的款项 yHYqJ|t
amount due from holding companies 控股公司欠款 D7v-+jypp
amount due from local banks 存放本港银行同业的款项 rf}@16O$'
amount due to banks 银行同业的存款 )(^L*
amount due to banks abroad 海外银行同业的存款 cOhx
amount due to holding companies 控股公司存款 Q:nBx[%
amount due to local banks 本港银行同业的存款 k&oq6!ix
amount due to outport banks 外埠银行同业的存款 3mmp5 d
amount for note issue 发行纸币的款额 f}1B-
amount of bond 担保契据的款额 nYA@t=t0
amount of consideration 代价款额 ,Z_aZD4
amount of contribution 供款数额 }MW7,F
amount of indebtedness 负债款额 Ev%_8CO4e
amount of principal of the loan 贷款本金额 y
~16o
amount of rates chargeable 应征差饷数额 397IbZ\
amount of share capital 股本额 U;PGBoe
amount of sums assured 承保款额 )\xDo<@
amount of variation 变动幅度 *!mT#Vm^
amount of vote 拨款数额 Oq[2<ept
amount payable 应付款额 |+-D@22y
amount receivable 应收款额 nu=yE$BN{
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 QYS 1.k
analysis 分析 aRt`IcZYz
ancillary risk 附属风险 (SH<]@s
annual account 周年帐目;周年帐目报表;年度决算;年结 htgtgW9
^P
annual accounting date 年结日期 ~tw#Q
annual allowance 每年免税额;年积金;年度津贴;年津 9i^dQV.U=
annual balance 年度余额 ET2^1X
#j
annual disposable income 每年可动用收入 %1\MW+
annual estimates 周年预算 lMn1e6~K
annual fee 年费 f*(W%#*|
annual general meeting 周年大会 >^fpQG
annual growth rate 年增率;每年增长率 6jDHA3
annual long-term supplement 长期个案每年补助金 ?.*^#>-
annual pensionable emolument 可供计算退休金的年薪 q3_ceXYU
annual report 年报 1o
Z!Up0
Annual Report on the Consumer Price Index 《消费物价指数年报》 vJ&g3ky
annual return 周年报表;周年申报表;每年报税表格 VuU{7:
Annual Return Rules 《周年报表规则》 CC,f*I
annual review of consumer prices 每年消费物价回顾 xE{PsN1 X;
annual roll-forward basis 逐年延展方式 F"G]afI9+
annual salary 年薪 #8{U0
7]"
annual statement 年度报表;年度决算表 }=7?
&
b
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 @Yu=65h
annuitant 年金受益人 2#y-3y<G
annuity 年金 P5$L(x%~
annuity contract 年金合约 ^KlW"2:
annuity on human life 人寿年金 z\kiYQ6kA
antecedent debt 先前的债项 3EVAB0/$
ante-dated cheque 倒填日期支票 QDHTP|2e
anticipated expenditure 预期开支 $2><4~T;|A
anticipated net profit 预期纯利 be->ofUYgs
anticipated revenue 预期收入 ]cKxYX)J
anti-inflation measure 反通货膨胀措施 i 6DcLE
anti-inflationary stance 反通货膨胀立场 <3SO1@?
apparent deficit 表面赤字 ]YF_c,Q
apparent financial solvency 表面偿债能力 t[|a
M-F&>
apparent partner 表面合伙人 L-,C5^
application for personal assessment 个人入息课税申请书 uOv0ut\\G
application of fund 资金应用 F5+)=P#
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ge[hAI2I
appointed actuary 委任精算师 o`{@':
%D`
appointed auditor 委任核数师;委任审计师 SNUq
appointed trustee 委任的受托人 eX0due
appointer 委任人 }w|a^=HAp
apportioned pro rata 按比例分摊 ;WP%)Z
apportionment 分配;分摊 # fe%E.
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }G3:QD
apportionment formula 分摊方程式 C1M @;
apportionment of estate duty 遗产税的分摊 >[qoNy;
appraisal 估价;评估 GKg&lM!O$
appreciable growth 可观增长 qX%oLa
appreciable impact 显着影响
0rA&Q0
appreciable increase 可观增长 yh'uH
appreciation 增值;升值 \Ctl(uj
appreciation against other currencies 相对其他货币升值 5
A2u|UU
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 rGt/ /6
appreciation tax 增值税 4?c4GT9(6S
appropriation 拨款;拨用;拨付 kp=wz0#
appropriation account 拨款帐目 >OotgJnhC
Appropriation Bill 拨款法案 L"(k;Mfe
appropriation-in-aid system 补助拨款办法 ,| Zkpn8
approved assets 核准资产 ZR*Dl.GWY
approved basket stock 认可一篮子证券 U(~d^9/#
approved budget 核准预算 6qF9+r&e?
approved charitable donation 认可慈善捐款 ^!j,d_)b!
approved charitable institution 认可慈善机构 M\!z='Fi
approved currency 核准货币;认可货币 ?]/"AWUX
approved estimates 核准预算 $%"?0S
approved estimates of expenditure 核准开支预算 L
Rn)
approved overseas insurer 核准海外保险人 6%\&m|S
approved overseas trust company 核准海外信托公司 wticA#mb
approved pooled investment fund 核准汇集投资基金 i9=*ls^Cx
approved provident fund scheme 认可公积金计划 Kd|@
approved provision 核准拨款 sqE? U*8.-
approved redeemable share 核准可赎回股份 '>U&B}
approved regional stock 认可地区性证券 {~0r3N4Zl
approved retirement scheme 认可退休金计划 [:"7B&&A
approved subordinated loan 核准附属贷款 SMMvRF`7
arbitrage 套戥;套汇;套利 F&6Xo]?
arbitrageur 套戥者;套汇者 hTS?+l
arbitrary amount 临时款项 8;q2W
F{AX
arrangement 措施;安排;协定 AD0pmD
arrears 欠款 LO@='}D=
arrears of pay 欠付薪酬 %kXg|9Bx!
arrears of revenue 逾期未收税款;逾期未收的帐项 YCI-p p
articles of association 组织章程;组织细则;组织章程细则 _I<LB0kgf.
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 w\{oOlE
ascertainment of profit 确定利润 Qs
#7<NQ
"Asia Clear" “亚洲结算系统”