allotment 分配;配股 $
iU~p
allotment notice 股份配售通知;配股通知 &3'zG)
allotment of shares 股份分配 KPs
@v@5M
allowable 可获宽免;免税的 j:'!P<#
allowable business loss 可扣除的营业亏损 +/2:
allowable expenses 可扣税的支出 u^&,~n@n7
allowance 免税额;津贴;备抵;准备金 }}~ t!/x
allowance for debts 债项的免税额
7\J
A8mm
allowance for depreciation by wear and tear 耗损折旧免税额 X>VxE/
allowance for funeral expenses 殡殓费的免税额 >)S'`e4Gu
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 /R)(u@jk
allowance for repairs and outgoings 修葺及支出方面的免税额 p?eQ
N
Y
allowance to debtor 给债务人的津贴 ($:JI3e[;
alteration of capital 资本更改 i+Btz-
alternate trustee 候补受托人 )J!=X`b
amalgamation 合并 X.<2]V7!
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 j=TGe
ambit of charges 征税范围;收费范围 %dA7`7j
amended valuation 经修订的估值 0Kenyn4 ?
American Commodities Exchange 美国商品交易所 >rzpYc'~w
American Express Bank Limited 美国运通银行 {t&+abY
American Stock Exchange 美国证券交易所 )ia$pes
amortization 摊销 `PvGfmYOl
amount due from banks 存放银行同业的款项 ?3Dsz
amount due from banks abroad 存放海外银行同业的款项 Q5
qQ%cu
amount due from holding companies 控股公司欠款 XP_V
amount due from local banks 存放本港银行同业的款项 h5R5FzY0&
amount due to banks 银行同业的存款 YfOO]{x,X
amount due to banks abroad 海外银行同业的存款 OX/}j_8E^(
amount due to holding companies 控股公司存款 D1<$]r,
amount due to local banks 本港银行同业的存款
p(Bn!
amount due to outport banks 外埠银行同业的存款 .6#Y-iJqc
amount for note issue 发行纸币的款额 bLi>jE.%.
amount of bond 担保契据的款额 t=oTU,<
amount of consideration 代价款额 KmlpB
amount of contribution 供款数额 7U {g'<
amount of indebtedness 负债款额 WXC}Ie
amount of principal of the loan 贷款本金额 NX4}o&mDwn
amount of rates chargeable 应征差饷数额 4>xv7
amount of share capital 股本额 _"#ucM=B:-
amount of sums assured 承保款额 JK9}Kb};
amount of variation 变动幅度 ^YG.eT6iG
amount of vote 拨款数额 c
YMlcwS
amount payable 应付款额 SgocHpyg
amount receivable 应收款额 ZICcZG_y
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 j
(maj
analysis 分析 /R44x\nhr
ancillary risk 附属风险 7lz"^
annual account 周年帐目;周年帐目报表;年度决算;年结 e'Th[ wJ
annual accounting date 年结日期 S\O6B1<:
annual allowance 每年免税额;年积金;年度津贴;年津 ^ 04|tda
annual balance 年度余额 ^zr]#`@G
annual disposable income 每年可动用收入 y~\K~qjd
annual estimates 周年预算 (l3P<[[?
annual fee 年费 sj?7}(s
annual general meeting 周年大会 /^z5;aG
annual growth rate 年增率;每年增长率 *T'>-nm]
annual long-term supplement 长期个案每年补助金 L'Fy\K\
annual pensionable emolument 可供计算退休金的年薪 i%)Nn^a;T
annual report 年报 v/yt C/WH"
Annual Report on the Consumer Price Index 《消费物价指数年报》 8L7ZWw
d
annual return 周年报表;周年申报表;每年报税表格 o-jF?9m
Annual Return Rules 《周年报表规则》 X
%._:st
annual review of consumer prices 每年消费物价回顾 X6dv+&=?
annual roll-forward basis 逐年延展方式 Y SE6PG
annual salary 年薪 Zu/}TS9bi
annual statement 年度报表;年度决算表 :9`T.V<?
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Mo2b"A;}|
annuitant 年金受益人 Z{ A)
annuity 年金 V5{^R+_)Ya
annuity contract 年金合约 ;9R;D,G
k!
annuity on human life 人寿年金 c{u~=24;%#
antecedent debt 先前的债项 EO5k?k[*
ante-dated cheque 倒填日期支票 w&7-:."1i
anticipated expenditure 预期开支 ?Q)z5i'g#
anticipated net profit 预期纯利 2$O@T]
anticipated revenue 预期收入 ]7, mo
anti-inflation measure 反通货膨胀措施 iZ3%'~K<3J
anti-inflationary stance 反通货膨胀立场 I(dMiL
apparent deficit 表面赤字 !be6}
apparent financial solvency 表面偿债能力 a!>yX
ex
apparent partner 表面合伙人 bstc|8<
application for personal assessment 个人入息课税申请书 5Go&+|c vJ
application of fund 资金应用 tzhkd
G
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 H0
YxPk)
appointed actuary 委任精算师 ;_lEu" -
appointed auditor 委任核数师;委任审计师 +)Pv6Zog[
appointed trustee 委任的受托人 jyt#C7mj-A
appointer 委任人 })R8VJ&C/
apportioned pro rata 按比例分摊 ;$y(Tvd;
apportionment 分配;分摊 0pS|t/h0
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c2z%|\q
apportionment formula 分摊方程式 v^h
\E+@
apportionment of estate duty 遗产税的分摊 KGcl
o-,
appraisal 估价;评估 0omg%1vt<A
appreciable growth 可观增长 j3bTa|UdT
appreciable impact 显着影响 yuvt<kz
appreciable increase 可观增长 RrkS!E[C
appreciation 增值;升值 oOhm`7iy
appreciation against other currencies 相对其他货币升值 IwIk;pB O
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {Tp0#fi
appreciation tax 增值税 QJ`#&QRp
appropriation 拨款;拨用;拨付 nz|;6?LCLY
appropriation account 拨款帐目 BHE((3
Appropriation Bill 拨款法案 av( d0E}}b
appropriation-in-aid system 补助拨款办法 VJX{2$L
approved assets 核准资产 x
7X"'1U
approved basket stock 认可一篮子证券 3:i4DBp,i
approved budget 核准预算 Ds$8$1=L=k
approved charitable donation 认可慈善捐款 C^S?W=1=w
approved charitable institution 认可慈善机构 2B8p3
A
approved currency 核准货币;认可货币 ~EIY(^|py
approved estimates 核准预算 oQC* d}_E}
approved estimates of expenditure 核准开支预算 R$&|*0
approved overseas insurer 核准海外保险人 !<!sB)
approved overseas trust company 核准海外信托公司 \fphM6([RK
approved pooled investment fund 核准汇集投资基金 WYQJ+z5
approved provident fund scheme 认可公积金计划 `~hAXnQK=
approved provision 核准拨款 }ZEh^zdz8
approved redeemable share 核准可赎回股份 "3{xa;c
approved regional stock 认可地区性证券 GqI^$5?
approved retirement scheme 认可退休金计划 "-y\F}TE
approved subordinated loan 核准附属贷款 eB78z@
arbitrage 套戥;套汇;套利 S<f&?\wK=v
arbitrageur 套戥者;套汇者 dhN[\Z%
arbitrary amount 临时款项 "aN<3b
arrangement 措施;安排;协定 z0V d(QL
arrears 欠款 `e0U-W]kF
arrears of pay 欠付薪酬 aC>r5b#:
arrears of revenue 逾期未收税款;逾期未收的帐项 X6~y+R
articles of association 组织章程;组织细则;组织章程细则 QeA)@x.p
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 owTW_V
ascertainment of profit 确定利润 o$m64l
"Asia Clear" “亚洲结算系统”