allotment 分配;配股 i7f%^7!
allotment notice 股份配售通知;配股通知 \[
k%)_
allotment of shares 股份分配 gV.f*E1C
allowable 可获宽免;免税的 1uC;$Aj6:
allowable business loss 可扣除的营业亏损 #gI&lO*\gr
allowable expenses 可扣税的支出 /u?9S/
allowance 免税额;津贴;备抵;准备金 &<=e_0zT
allowance for debts 债项的免税额 gr\@sx?b
allowance for depreciation by wear and tear 耗损折旧免税额 *N
'hA5.z
allowance for funeral expenses 殡殓费的免税额 #
|ddyCg2
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 w^U}|h"
allowance for repairs and outgoings 修葺及支出方面的免税额
7&px+155
allowance to debtor 给债务人的津贴 4
iKR{P6
alteration of capital 资本更改 H%cp^G
alternate trustee 候补受托人 w~{| S7/
amalgamation 合并 lJ'trYaq7
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 U,38qKE
ambit of charges 征税范围;收费范围 '&)D>@g
amended valuation 经修订的估值 &_YtY47
American Commodities Exchange 美国商品交易所 lY->ucS %P
American Express Bank Limited 美国运通银行 u/#&0_
P
American Stock Exchange 美国证券交易所 4$F:NW,v:)
amortization 摊销 )"F5lOA6
amount due from banks 存放银行同业的款项 rd|crD3
amount due from banks abroad 存放海外银行同业的款项
N)P((>S;
amount due from holding companies 控股公司欠款 `1$y( w]
amount due from local banks 存放本港银行同业的款项 WT?b Bf
amount due to banks 银行同业的存款 )+*{Y$/U
amount due to banks abroad 海外银行同业的存款 t5n2eOy~T
amount due to holding companies 控股公司存款 W8x[3,gT
amount due to local banks 本港银行同业的存款 %awVVt{aG
amount due to outport banks 外埠银行同业的存款 $^K]&Mf
t
amount for note issue 发行纸币的款额 2pjW,I!`
amount of bond 担保契据的款额 OF
IMi^@
amount of consideration 代价款额 y]J3hKs
amount of contribution 供款数额 `LE^:a:8,
amount of indebtedness 负债款额 9='=-;@/5
amount of principal of the loan 贷款本金额 joY1(Y
amount of rates chargeable 应征差饷数额 cP,;Qbe
amount of share capital 股本额 q`cEA<~S
amount of sums assured 承保款额 ?LR"hZ>
amount of variation 变动幅度 }}s8D>;G~
amount of vote 拨款数额 XN4oL[pO
amount payable 应付款额 =p5?+3"@
amount receivable 应收款额 'xsbm^n6a&
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 rv
`2*B
analysis 分析 (lieiye^
ancillary risk 附属风险 ^t`f1rGR
annual account 周年帐目;周年帐目报表;年度决算;年结 Ew>~a8!Fq
annual accounting date 年结日期 9e-*JYF]C
annual allowance 每年免税额;年积金;年度津贴;年津 @T5YsX]qb7
annual balance 年度余额 \ibCR~W4
annual disposable income 每年可动用收入 XynU/Go,
annual estimates 周年预算 ~Vwk:+):
annual fee 年费 //~POm
annual general meeting 周年大会 lD9%xCo9(
annual growth rate 年增率;每年增长率 gH5CB%)
annual long-term supplement 长期个案每年补助金 Xm%iPrl D
annual pensionable emolument 可供计算退休金的年薪 y#&$f
annual report 年报 N
P$e-" 1
Annual Report on the Consumer Price Index 《消费物价指数年报》 uXjoGcW
annual return 周年报表;周年申报表;每年报税表格 3Ca
\`m)l
Annual Return Rules 《周年报表规则》 L7s>su|c(
annual review of consumer prices 每年消费物价回顾 A S`2=w
annual roll-forward basis 逐年延展方式 4=~ 9v
annual salary 年薪 Akv(} !g
annual statement 年度报表;年度决算表 )\0Ug7]?
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 S^|$23}
annuitant 年金受益人 nt drXg
annuity 年金
C:rRK*
annuity contract 年金合约 U?JiVxE^
annuity on human life 人寿年金 &fCP2]hj'
antecedent debt 先前的债项 -l\~p4U
ante-dated cheque 倒填日期支票 uE"5 cq'B/
anticipated expenditure 预期开支 @bc[
eas
anticipated net profit 预期纯利 hU 9\y
anticipated revenue 预期收入 dVPq%[J2
anti-inflation measure 反通货膨胀措施
T"n>h
anti-inflationary stance 反通货膨胀立场 RP,A!pa@
apparent deficit 表面赤字 @>M8Pe
apparent financial solvency 表面偿债能力 zhuyePn
apparent partner 表面合伙人 \s.1R/TyD
application for personal assessment 个人入息课税申请书 fEHh]%GT`
application of fund 资金应用 VV?]U$
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 7fap*
appointed actuary 委任精算师 m5X3{[a:
appointed auditor 委任核数师;委任审计师 8$2l^
appointed trustee 委任的受托人 FYp|oD2=1
appointer 委任人 f0/jwfL
apportioned pro rata 按比例分摊 |P^]@om
apportionment 分配;分摊 AF6d#Klog
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _Wm(/ +G_|
apportionment formula 分摊方程式 cSY2#u|v
apportionment of estate duty 遗产税的分摊 "L9C
appraisal 估价;评估 1y},9ym
appreciable growth 可观增长 nw~/~eM5=
appreciable impact 显着影响 ZmEG<T05
appreciable increase 可观增长 JN{<oxI
appreciation 增值;升值 A8\U
CG
appreciation against other currencies 相对其他货币升值 (! xg$Kz@
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 C>.]Bvg
appreciation tax 增值税 i!CKA}
",
appropriation 拨款;拨用;拨付 Ul'~opf
appropriation account 拨款帐目 &Pmc"9Rl
Appropriation Bill 拨款法案 :*mA,2s
appropriation-in-aid system 补助拨款办法 t7{L[C$
approved assets 核准资产 cxtLy&C
approved basket stock 认可一篮子证券 ~bQFk?ZN+
approved budget 核准预算 <bEN8b
approved charitable donation 认可慈善捐款 4a(g<5wfI
approved charitable institution 认可慈善机构 >Sc$R0
approved currency 核准货币;认可货币 F3kC"H
approved estimates 核准预算 UI|v/(_^F
approved estimates of expenditure 核准开支预算 =?meO0]y
approved overseas insurer 核准海外保险人 M[:O(
approved overseas trust company 核准海外信托公司 LL|_c4$Ky
approved pooled investment fund 核准汇集投资基金 !Z#_X@NFc
approved provident fund scheme 认可公积金计划 LVPt*S= /
approved provision 核准拨款 ^tm++
approved redeemable share 核准可赎回股份 =q_&*'
approved regional stock 认可地区性证券 n.2E8m/
approved retirement scheme 认可退休金计划 IUh5r(d 68
approved subordinated loan 核准附属贷款 ^/`#9]<%
arbitrage 套戥;套汇;套利 v\vE^|-\/
arbitrageur 套戥者;套汇者 ](B&l{V
arbitrary amount 临时款项 qPFG+~\c
arrangement 措施;安排;协定 J{nyo1A
arrears 欠款 Bg+<*z-?e
arrears of pay 欠付薪酬 xFsB?d
arrears of revenue 逾期未收税款;逾期未收的帐项 #,f}lV,&
articles of association 组织章程;组织细则;组织章程细则
o9U0kI=W
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 7,V!Iv^X
ascertainment of profit 确定利润 09}f\/
"Asia Clear" “亚洲结算系统”