allotment 分配;配股 t[maUy_A
allotment notice 股份配售通知;配股通知 (w-u"1&
allotment of shares 股份分配 K4yYNlY
allowable 可获宽免;免税的 5 QeGx3'
allowable business loss 可扣除的营业亏损 3oKGeB;Ja
allowable expenses 可扣税的支出 =,
0a3D6b
allowance 免税额;津贴;备抵;准备金 ;!}SgzSH}
allowance for debts 债项的免税额 h=tu+pn
allowance for depreciation by wear and tear 耗损折旧免税额 ;?!rpj
allowance for funeral expenses 殡殓费的免税额 85fDuJ9$Z"
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 [w/t
allowance for repairs and outgoings 修葺及支出方面的免税额 Z)A+ wM
allowance to debtor 给债务人的津贴 CJOl|"UyJ
alteration of capital 资本更改 VB\6SG
alternate trustee 候补受托人 C]H <L#)ZU
amalgamation 合并 gB(W`:[
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 J9FNjM[qe
ambit of charges 征税范围;收费范围 ZX;k*OrW
amended valuation 经修订的估值 \k=Qq(=
American Commodities Exchange 美国商品交易所 $ddYH
American Express Bank Limited 美国运通银行 hN53= X:
American Stock Exchange 美国证券交易所 >>cd3)b
amortization 摊销 T/;hIX:R
amount due from banks 存放银行同业的款项 PQ]9xzOg[
amount due from banks abroad 存放海外银行同业的款项 @qDrTH]5
amount due from holding companies 控股公司欠款 lnWiE}F
amount due from local banks 存放本港银行同业的款项 -],
?kP
amount due to banks 银行同业的存款 gL"}5 3A
amount due to banks abroad 海外银行同业的存款 #}(Df&
amount due to holding companies 控股公司存款 LwPM7S~
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amount due to local banks 本港银行同业的存款 =)YYx8gR
amount due to outport banks 外埠银行同业的存款 h /QP=Zd
amount for note issue 发行纸币的款额 ;8T=uCi
amount of bond 担保契据的款额 I
6YT|R
amount of consideration 代价款额 D,j5k3< #
amount of contribution 供款数额 /&d`c=nH
amount of indebtedness 负债款额 d-sh6q5
amount of principal of the loan 贷款本金额 ->&VbR)
amount of rates chargeable 应征差饷数额 }hitU(5t0
amount of share capital 股本额 uW~,H}E
amount of sums assured 承保款额 /&
:9VMMj
amount of variation 变动幅度 PJ@ ,01
amount of vote 拨款数额 ^6oqq[$
amount payable 应付款额 }.cmiC
amount receivable 应收款额 %QgAilj,
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 SQU%
N
analysis 分析 <57l|}8
ancillary risk 附属风险 +i#sS19h
annual account 周年帐目;周年帐目报表;年度决算;年结 Mgs|*u-5
annual accounting date 年结日期 )x x/di
annual allowance 每年免税额;年积金;年度津贴;年津 [0ffOTy
annual balance 年度余额 nj0AO0
annual disposable income 每年可动用收入 }l?_Cfvu
annual estimates 周年预算 J<#`IaV
annual fee 年费 9*+0j2uhQ
annual general meeting 周年大会 yO;
C3q
annual growth rate 年增率;每年增长率 .0E4c8R\X
annual long-term supplement 长期个案每年补助金 /_OZ1jX
annual pensionable emolument 可供计算退休金的年薪 d 4\E
annual report 年报 K_|~3
g
Annual Report on the Consumer Price Index 《消费物价指数年报》
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annual return 周年报表;周年申报表;每年报税表格 wv.Ulrpx.
Annual Return Rules 《周年报表规则》 Hq\E06S@
annual review of consumer prices 每年消费物价回顾 ,
."(Gp
annual roll-forward basis 逐年延展方式 yXV|4
annual salary 年薪 ? < O
annual statement 年度报表;年度决算表 Rfc&OV
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 `6N-MsP
annuitant 年金受益人 AOx3QgC^NO
annuity 年金 W}2 &Pax
annuity contract 年金合约 j$8|ym^OX
annuity on human life 人寿年金 NZC='3Uz
antecedent debt 先前的债项 MupW=3.38
ante-dated cheque 倒填日期支票 EKd3$(^
anticipated expenditure 预期开支 )cKtc
anticipated net profit 预期纯利 iQzX-a|4]
anticipated revenue 预期收入 TflS@Z7C
anti-inflation measure 反通货膨胀措施 #f3 ;}1(
anti-inflationary stance 反通货膨胀立场 oUvk2]H
apparent deficit 表面赤字 27],O@2?L
apparent financial solvency 表面偿债能力 (d'j'U:C
apparent partner 表面合伙人 NC.P2^%
application for personal assessment 个人入息课税申请书
NVc!g
application of fund 资金应用 "-QRkif
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 k g,ys4
appointed actuary 委任精算师 q= yZx)
appointed auditor 委任核数师;委任审计师 &:;;u\
appointed trustee 委任的受托人 {pe7]P?
appointer 委任人 uH&,%k9GVK
apportioned pro rata 按比例分摊 W-!Bl&jF[
apportionment 分配;分摊 =tc`:!$
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t&9as}
apportionment formula 分摊方程式 V4eng "
apportionment of estate duty 遗产税的分摊 , |.*,
appraisal 估价;评估 s"=F^#
appreciable growth 可观增长 |J<pLz
appreciable impact 显着影响 Oh/b?|imG
appreciable increase 可观增长 ZcTL#OTP
appreciation 增值;升值 `
-[Bo
appreciation against other currencies 相对其他货币升值 rO(TG
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `\ef0
appreciation tax 增值税 @4_rx u&
appropriation 拨款;拨用;拨付 6L8tz8
appropriation account 拨款帐目 ;c X^8;F0
Appropriation Bill 拨款法案 G/fP(o-Wd
appropriation-in-aid system 补助拨款办法 &,N3uy;Gc
approved assets 核准资产 "
y~muE:.
approved basket stock 认可一篮子证券 i.&Kpw9;m
approved budget 核准预算 [W9e>Nsp0
approved charitable donation 认可慈善捐款 5BU%%fBJ.
approved charitable institution 认可慈善机构 Db#W/8
a8k
approved currency 核准货币;认可货币 NMl ?Y uEv
approved estimates 核准预算 jSie&V@ px
approved estimates of expenditure 核准开支预算
AB2mt:^
approved overseas insurer 核准海外保险人 Q 7uAf3
approved overseas trust company 核准海外信托公司 U0h)pdo
approved pooled investment fund 核准汇集投资基金 H~?*KcZ 0\
approved provident fund scheme 认可公积金计划 #QTfT&m+G}
approved provision 核准拨款 }fJ:wku
approved redeemable share 核准可赎回股份 <78$]Z2we
approved regional stock 认可地区性证券 j<ABO")v
approved retirement scheme 认可退休金计划 FJa[ToZ4+
approved subordinated loan 核准附属贷款 ~?AC:
arbitrage 套戥;套汇;套利 U|Bsa(?nx
arbitrageur 套戥者;套汇者 q GpP,
arbitrary amount 临时款项 C#U<k0R
arrangement 措施;安排;协定 !,?
<zg
arrears 欠款 !,Xyl}
#
arrears of pay 欠付薪酬 ?k
L|>1TY
arrears of revenue 逾期未收税款;逾期未收的帐项 p^KlH=1n.6
articles of association 组织章程;组织细则;组织章程细则 R`@8.]cpPy
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 }BI~am_
ascertainment of profit 确定利润 ),cQUB
"Asia Clear" “亚洲结算系统”