allotment 分配;配股 hv`I`[/J
allotment notice 股份配售通知;配股通知 E/zclD5S
allotment of shares 股份分配 \ZA@r|=$
allowable 可获宽免;免税的 fC".K
Yjp
allowable business loss 可扣除的营业亏损 M@z_tR'3\
allowable expenses 可扣税的支出 3
"iBcsLn
allowance 免税额;津贴;备抵;准备金 _G&gF.|
allowance for debts 债项的免税额 [MuZ
^'dR
allowance for depreciation by wear and tear 耗损折旧免税额 >xXC=z+g]
allowance for funeral expenses 殡殓费的免税额 \n`/?\r.z
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 k1.%ZZMM
allowance for repairs and outgoings 修葺及支出方面的免税额 S Rk%BJ? ~
allowance to debtor 给债务人的津贴 pm=m~
alteration of capital 资本更改 \zcR75
alternate trustee 候补受托人 JOz4O
amalgamation 合并 y 2)W"PuG
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Z9.0#Jnu
ambit of charges 征税范围;收费范围 f^ja2.*%?
amended valuation 经修订的估值 O0FUJGuTS
American Commodities Exchange 美国商品交易所 R nwFxFIQ
American Express Bank Limited 美国运通银行 }<YU4EW
American Stock Exchange 美国证券交易所 Bf.iRh0Q5
amortization 摊销 Qvty;2$o@
amount due from banks 存放银行同业的款项 B Dp")[l
amount due from banks abroad 存放海外银行同业的款项 inFS99DKx
amount due from holding companies 控股公司欠款 7=D,D+f
amount due from local banks 存放本港银行同业的款项 o*Xfgc
amount due to banks 银行同业的存款 ;80^ GDk~S
amount due to banks abroad 海外银行同业的存款 \1SC:gN*#
amount due to holding companies 控股公司存款 U.5R3z
amount due to local banks 本港银行同业的存款 \%7fm#z6
amount due to outport banks 外埠银行同业的存款 $
x:N/mMu`
amount for note issue 发行纸币的款额
d@p#{ -
amount of bond 担保契据的款额 e=nvm'[h
amount of consideration 代价款额 L9<\vJ
amount of contribution 供款数额 rvlvk"
amount of indebtedness 负债款额 1Au+X3
amount of principal of the loan 贷款本金额 X5\xq+Ih
amount of rates chargeable 应征差饷数额 4BSqL!i(
amount of share capital 股本额 2kt0Rxg
amount of sums assured 承保款额 ~8yh,U
amount of variation 变动幅度 sQJGwZ7
amount of vote 拨款数额 r^a:s]
amount payable 应付款额 LRg]'?
amount receivable 应收款额 \ @fKKb|
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -r_,#LR!l
analysis 分析 ^vPsp?
ancillary risk 附属风险 F}7sb#G
annual account 周年帐目;周年帐目报表;年度决算;年结 ]
j8bv3
annual accounting date 年结日期 cS'{h
annual allowance 每年免税额;年积金;年度津贴;年津 -|Zzs4bx
annual balance 年度余额 lm
96:S
annual disposable income 每年可动用收入 _-lE$
O
annual estimates 周年预算 ,<* I5:
annual fee 年费
4g"%?xN
annual general meeting 周年大会 x\U[5d
annual growth rate 年增率;每年增长率 aG83@ABx
annual long-term supplement 长期个案每年补助金
q"
f65d4c
annual pensionable emolument 可供计算退休金的年薪 p #{y9s4h
annual report 年报 v7SYWO#
Annual Report on the Consumer Price Index 《消费物价指数年报》 |?
#JCG
annual return 周年报表;周年申报表;每年报税表格 OxYAM,F
Annual Return Rules 《周年报表规则》 5 ty2e`~K
annual review of consumer prices 每年消费物价回顾 I`_I^C3
annual roll-forward basis 逐年延展方式 Z[OX{_2]K
annual salary 年薪 9OV@z6
annual statement 年度报表;年度决算表 a_V\[V{R=
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 tc0;Ake-&
annuitant 年金受益人 ~f(5l.
annuity 年金 ]c~yMA+]FZ
annuity contract 年金合约 L FkDb}
annuity on human life 人寿年金 K^U="
antecedent debt 先前的债项 CNefk$/cR
ante-dated cheque 倒填日期支票 "qNFDr(WM
anticipated expenditure 预期开支 =`QYy-b X
anticipated net profit 预期纯利 mmbe.$73
anticipated revenue 预期收入 **L&I5Hhm
anti-inflation measure 反通货膨胀措施 %+=;4tHJ
anti-inflationary stance 反通货膨胀立场 7H
5VzV
apparent deficit 表面赤字 v>#Njgo
apparent financial solvency 表面偿债能力 yAryw{(
apparent partner 表面合伙人 Lo%vG{yTr
application for personal assessment 个人入息课税申请书 R\5,H!V9n
application of fund 资金应用 fwv^dEe
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 %*}rLn"?
appointed actuary 委任精算师 `z\hQ%1!F
appointed auditor 委任核数师;委任审计师 hN M8H
appointed trustee 委任的受托人 {#qUZ z-
appointer 委任人 X7h
uc*
apportioned pro rata 按比例分摊 r=5S0
apportionment 分配;分摊 j*<J&/luYZ
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 D[/fs`XES
apportionment formula 分摊方程式 lG\uJxV
apportionment of estate duty 遗产税的分摊 ?"mZb#%
appraisal 估价;评估 !xfDWbvHV
appreciable growth 可观增长 B=TUZ)
appreciable impact 显着影响 OUi;f_*[r
appreciable increase 可观增长 c$!?4z_.
appreciation 增值;升值 iHG
VR
appreciation against other currencies 相对其他货币升值 ng3ZK
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 P}}G9^
appreciation tax 增值税 q$:7j5E
appropriation 拨款;拨用;拨付 {6v.(Zlh$
appropriation account 拨款帐目 J:N(U0U
Appropriation Bill 拨款法案 'vd&r@N
appropriation-in-aid system 补助拨款办法 =U3S"W %
approved assets 核准资产 o>r
P\
approved basket stock 认可一篮子证券 {P8d^=#q
approved budget 核准预算 /e0B$UymFu
approved charitable donation 认可慈善捐款 E:x@O8F
approved charitable institution 认可慈善机构 IQPu%n{0v
approved currency 核准货币;认可货币 %=UD~5!G0
approved estimates 核准预算 PaI\y!f
approved estimates of expenditure 核准开支预算 ;DuVb2~+
approved overseas insurer 核准海外保险人 x
vs=T
approved overseas trust company 核准海外信托公司 R.rch2
approved pooled investment fund 核准汇集投资基金 !0,q[|m
approved provident fund scheme 认可公积金计划 w0_P9g:
approved provision 核准拨款 R'k`0
approved redeemable share 核准可赎回股份 o}v<~v(
approved regional stock 认可地区性证券 lV$JCNe
approved retirement scheme 认可退休金计划 -i`jS_-Cv-
approved subordinated loan 核准附属贷款 l<+[l$0#
arbitrage 套戥;套汇;套利 5G`HJ6
arbitrageur 套戥者;套汇者 4=^_VDlpd
arbitrary amount 临时款项 8gP1]xD
arrangement 措施;安排;协定 XPX?+W=mv
arrears 欠款 Mk}T
arrears of pay 欠付薪酬 KV_/fa~Ry
arrears of revenue 逾期未收税款;逾期未收的帐项 @ b!]Jw
articles of association 组织章程;组织细则;组织章程细则 irAXXg
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 X<L=*r^C,=
ascertainment of profit 确定利润 dipfsH]p
"Asia Clear" “亚洲结算系统”