allotment 分配;配股 LbCcOkL/@@
allotment notice 股份配售通知;配股通知 {/|RKV83
allotment of shares 股份分配 h"R{{yf2
allowable 可获宽免;免税的 (55k70>i3
allowable business loss 可扣除的营业亏损 )Iu0MN&
allowable expenses 可扣税的支出 BMaw]D
allowance 免税额;津贴;备抵;准备金 8SH&b8k<<
allowance for debts 债项的免税额 j{ QzD^t
allowance for depreciation by wear and tear 耗损折旧免税额 /j%(Z/RM
allowance for funeral expenses 殡殓费的免税额 "u29| OY
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 YU>NGC]}d
allowance for repairs and outgoings 修葺及支出方面的免税额 Cn6<I {`\
allowance to debtor 给债务人的津贴 ~4-:;8a
alteration of capital 资本更改 L>xecep
alternate trustee 候补受托人 G,o5JL"t
amalgamation 合并 +%E)]*Ym
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :Y4m3|
ambit of charges 征税范围;收费范围 |.]sL0;4Z
amended valuation 经修订的估值 Q`= ,&;T>
American Commodities Exchange 美国商品交易所 K"fr4xHq
American Express Bank Limited 美国运通银行 )?d(7d-l
American Stock Exchange 美国证券交易所 ZQ@Ul
amortization 摊销 H5MO3DJ
amount due from banks 存放银行同业的款项 nulLK28q
amount due from banks abroad 存放海外银行同业的款项 _m0B6?KJ
amount due from holding companies 控股公司欠款 /i:c!
l9
amount due from local banks 存放本港银行同业的款项 Twq/Y07M
amount due to banks 银行同业的存款 Tj(DdR#w
amount due to banks abroad 海外银行同业的存款 7bk=D~/nSg
amount due to holding companies 控股公司存款 +g.lLb*#
amount due to local banks 本港银行同业的存款 8&q[jxI@8
amount due to outport banks 外埠银行同业的存款 `2
6t+Tb
amount for note issue 发行纸币的款额 1s\
amount of bond 担保契据的款额 PvHX#wJ
amount of consideration 代价款额 T~D2rt\
amount of contribution 供款数额 WR:I2-1
amount of indebtedness 负债款额 n,Gvgf
amount of principal of the loan 贷款本金额 1iLr
KA
amount of rates chargeable 应征差饷数额 ;*+wg5|
amount of share capital 股本额 :<QmG3F
amount of sums assured 承保款额 .#Vup{.
amount of variation 变动幅度 bz'#YM
amount of vote 拨款数额 nNc>nB1
amount payable 应付款额 Bjc<d,]
amount receivable 应收款额 q$iGeE#
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 B!j7vXM2
analysis 分析
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ancillary risk 附属风险 ?"@`SEdnU2
annual account 周年帐目;周年帐目报表;年度决算;年结 i:/Ws1=q
annual accounting date 年结日期 Kry^47"
annual allowance 每年免税额;年积金;年度津贴;年津 bI?uV;m>
annual balance 年度余额 9YQYg@+R
annual disposable income 每年可动用收入 H*KZZTKd
annual estimates 周年预算 ]@P!Q&V #
annual fee 年费 bCfw,V{sce
annual general meeting 周年大会 Rlwewxmr
annual growth rate 年增率;每年增长率 HSG7jC'_
annual long-term supplement 长期个案每年补助金 bnzIDsw!Q
annual pensionable emolument 可供计算退休金的年薪 Bw Cwy
annual report 年报 qK-\`m
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ge_Gx*R
annual return 周年报表;周年申报表;每年报税表格 xf|vz|J?y
Annual Return Rules 《周年报表规则》 JIOeDuw+
annual review of consumer prices 每年消费物价回顾 c,L{Qv"n{
annual roll-forward basis 逐年延展方式 !kQJ6U
annual salary 年薪 ;N?raz2mEi
annual statement 年度报表;年度决算表 'UFPQ
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 XF Cwa
annuitant 年金受益人 QLLMSa+! \
annuity 年金 n4A#T#D!t3
annuity contract 年金合约 >c30kpG
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annuity on human life 人寿年金 /D~MHO{
antecedent debt 先前的债项 0
zn }l6OS
ante-dated cheque 倒填日期支票 5sZqX.XVF
anticipated expenditure 预期开支 HceZT e@
anticipated net profit 预期纯利 "lnI@t{o
anticipated revenue 预期收入 ^&!iq K2o
anti-inflation measure 反通货膨胀措施 ~{00moN"m
anti-inflationary stance 反通货膨胀立场 6` 4,
apparent deficit 表面赤字 d>gN3}tT
apparent financial solvency 表面偿债能力 M{)|9F
apparent partner 表面合伙人 u"5
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application for personal assessment 个人入息课税申请书
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application of fund 资金应用 S4C4_*~Vd
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 ?Zh,W(7W
appointed actuary 委任精算师 p%#=OtkC
appointed auditor 委任核数师;委任审计师 Y+Cqc.JBQ
appointed trustee 委任的受托人 E oh{+>:6
appointer 委任人 4ND
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apportioned pro rata 按比例分摊 neBcS[
apportionment 分配;分摊 Mh"vH0\Lj
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )u>/:
apportionment formula 分摊方程式 j<PpCL_8%
apportionment of estate duty 遗产税的分摊 L
IN$Y
appraisal 估价;评估 j}aU*p~N
appreciable growth 可观增长 f\X7h6k8{
appreciable impact 显着影响 $Ma
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appreciable increase 可观增长 t2h
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appreciation 增值;升值 *}RV)0m
if
appreciation against other currencies 相对其他货币升值 (_n U}<y_i
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^X|Bzz)
appreciation tax 增值税 "}^}3"/.
appropriation 拨款;拨用;拨付 #4Ltw,b^
appropriation account 拨款帐目 (Y~gItej
Appropriation Bill 拨款法案 jpt-5@5O
appropriation-in-aid system 补助拨款办法 xz*MFoE
approved assets 核准资产 >o4Ih^VB
approved basket stock 认可一篮子证券 I#U)
approved budget 核准预算 !)HB+yr
approved charitable donation 认可慈善捐款 2'-o'z<
approved charitable institution 认可慈善机构 vC%Hc/&.}
approved currency 核准货币;认可货币 K-Fro~U
approved estimates 核准预算 4;)aGN{e
approved estimates of expenditure 核准开支预算 ve*m\DU
approved overseas insurer 核准海外保险人 19*D*dkBR
approved overseas trust company 核准海外信托公司 EncJB
approved pooled investment fund 核准汇集投资基金 8fC5O
approved provident fund scheme 认可公积金计划 Jk_}y
approved provision 核准拨款 V!zU4!@qP
approved redeemable share 核准可赎回股份 !~-@p?kW/
approved regional stock 认可地区性证券 KA{JSi
approved retirement scheme 认可退休金计划 zw}Wm4OH
approved subordinated loan 核准附属贷款 qs3V2lvYw{
arbitrage 套戥;套汇;套利 ,Wlw
#1fP
arbitrageur 套戥者;套汇者 y1t,i.
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arbitrary amount 临时款项 8^5@J)R8
arrangement 措施;安排;协定 w'&QNm>
arrears 欠款 G%XjDxo$I
arrears of pay 欠付薪酬 k
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arrears of revenue 逾期未收税款;逾期未收的帐项 <]'1Y DA
articles of association 组织章程;组织细则;组织章程细则 DlxL:
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 d#u*Nw
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ascertainment of profit 确定利润 "#=WD
"Asia Clear" “亚洲结算系统”