allotment 分配;配股 R<-C>D
allotment notice 股份配售通知;配股通知
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allotment of shares 股份分配 &:#8ol(n5b
allowable 可获宽免;免税的 "4hpU]4j
allowable business loss 可扣除的营业亏损 %,cFX[D/)
allowable expenses 可扣税的支出 5@+E i25
allowance 免税额;津贴;备抵;准备金 g
Pj0H&,.
allowance for debts 债项的免税额 J_E(^+
allowance for depreciation by wear and tear 耗损折旧免税额 >#U<#
allowance for funeral expenses 殡殓费的免税额 cu?(P;mQi
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 0P40K
allowance for repairs and outgoings 修葺及支出方面的免税额 )9*
3^v
allowance to debtor 给债务人的津贴 r{R7"
alteration of capital 资本更改 Zt2@?w;
alternate trustee 候补受托人 ]</4#?_
amalgamation 合并 +Cg"2~
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 N$&eP
U J
ambit of charges 征税范围;收费范围 nCMa$+
amended valuation 经修订的估值 NVqC|uEAF
American Commodities Exchange 美国商品交易所 kok^4VV
American Express Bank Limited 美国运通银行 Qr%Jm{_o
American Stock Exchange 美国证券交易所 q+n1~AT
amortization 摊销 HU[nN*
amount due from banks 存放银行同业的款项 za]p
,bMX
amount due from banks abroad 存放海外银行同业的款项 |ch^eb^7"
amount due from holding companies 控股公司欠款
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amount due from local banks 存放本港银行同业的款项 %"[dGB$S
amount due to banks 银行同业的存款 o$`kpr
amount due to banks abroad 海外银行同业的存款 <uKm%~xi<
amount due to holding companies 控股公司存款 >-@ U_p
amount due to local banks 本港银行同业的存款 6 _5d
amount due to outport banks 外埠银行同业的存款 H'GYJ ?U"
amount for note issue 发行纸币的款额 8Cs$NUU
amount of bond 担保契据的款额 .`&/QiD
amount of consideration 代价款额 )|x%o(n
amount of contribution 供款数额 0 {JK4]C
amount of indebtedness 负债款额 r%,H*DOu
amount of principal of the loan 贷款本金额 2vkB<[tSs
amount of rates chargeable 应征差饷数额 5nx<,-N*BP
amount of share capital 股本额 n1>,#|#
amount of sums assured 承保款额 ^[,s_34V
amount of variation 变动幅度 YZH#5]o8
amount of vote 拨款数额 .y7) XLC
amount payable 应付款额 ljJz#+H2_
amount receivable 应收款额 O GFE*
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *Cnq2=A]A
analysis 分析 W8,t l>(
ancillary risk 附属风险 crNjI`%tw
annual account 周年帐目;周年帐目报表;年度决算;年结 \5[D7}
annual accounting date 年结日期 Sc'c$/
annual allowance 每年免税额;年积金;年度津贴;年津 9vp%6[
annual balance 年度余额 Itr7lv'5xx
annual disposable income 每年可动用收入 fNqmTRu
annual estimates 周年预算 Sc/`=h]T
annual fee 年费 ^V: "zzn&
annual general meeting 周年大会 T")i+v
annual growth rate 年增率;每年增长率 MxgLzt
Y
annual long-term supplement 长期个案每年补助金 !b7'>b'J<1
annual pensionable emolument 可供计算退休金的年薪 R#/?AD&
annual report 年报
MV<!<Qmj
Annual Report on the Consumer Price Index 《消费物价指数年报》 J`r,_)J"2
annual return 周年报表;周年申报表;每年报税表格 Dr6s^}}~n
Annual Return Rules 《周年报表规则》 )8$:DW;
annual review of consumer prices 每年消费物价回顾 _3.G\/>[K
annual roll-forward basis 逐年延展方式 7V} ]C>G
annual salary 年薪 "brRME3
annual statement 年度报表;年度决算表
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*&Ax
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 W]O@DS zR
annuitant 年金受益人 z+k=|RMau
annuity 年金 Ns2,hQFc
annuity contract 年金合约 o9ctJf=qn
annuity on human life 人寿年金 feI./E
antecedent debt 先前的债项 Qsg/
V]
ante-dated cheque 倒填日期支票 DikdC5>O>m
anticipated expenditure 预期开支 (LRM~5KVg
anticipated net profit 预期纯利 +5HnZ?E\
anticipated revenue 预期收入 n5v '
anti-inflation measure 反通货膨胀措施 zj>aaY
anti-inflationary stance 反通货膨胀立场 *#1y6^
apparent deficit 表面赤字 ^qeY9O
apparent financial solvency 表面偿债能力 hj&fQ}X
apparent partner 表面合伙人 2~!R*i
application for personal assessment 个人入息课税申请书 FjZc#\^9
application of fund 资金应用 1yBt/U2
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 X*!Dc,0.k
appointed actuary 委任精算师 }!%JYG^!D
appointed auditor 委任核数师;委任审计师 %kh#{*q$
appointed trustee 委任的受托人 :reP} Da7q
appointer 委任人 yB,{#nM>8
apportioned pro rata 按比例分摊 U@6jOZ
apportionment 分配;分摊 q^a|wTC
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (#!]fF"!x
apportionment formula 分摊方程式 bVoU|`c
apportionment of estate duty 遗产税的分摊 N0Efw$u
appraisal 估价;评估 5@`F.F>"
appreciable growth 可观增长 S]&8St
appreciable impact 显着影响 F{k$Atb?g/
appreciable increase 可观增长 ;} l T
appreciation 增值;升值 #?{qlgv<p
appreciation against other currencies 相对其他货币升值 "l@A[@R
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 L[?nST18%
appreciation tax 增值税 EntF@ln!
appropriation 拨款;拨用;拨付 :dP~.ZY7
appropriation account 拨款帐目 mC i[Ps
Appropriation Bill 拨款法案 B%tIwUE2
appropriation-in-aid system 补助拨款办法 8Q2]*%
approved assets 核准资产 $. %L
approved basket stock 认可一篮子证券 v6s\Z\v)Q`
approved budget 核准预算 VF)uu[
f9
approved charitable donation 认可慈善捐款 J["H[T*
approved charitable institution 认可慈善机构 l~
bKBz
approved currency 核准货币;认可货币 :{LAVMG&^
approved estimates 核准预算 <B6[i*&
approved estimates of expenditure 核准开支预算 AZwl fdLB
approved overseas insurer 核准海外保险人 ]3*P:$Rq
approved overseas trust company 核准海外信托公司 iF!mV5#
approved pooled investment fund 核准汇集投资基金 AL$W +')
approved provident fund scheme 认可公积金计划 43zUN
approved provision 核准拨款 CI`N8
f=v
approved redeemable share 核准可赎回股份 5Go0}'*%
approved regional stock 认可地区性证券 #HeM,;Xp
approved retirement scheme 认可退休金计划 !;%y$$gxh
approved subordinated loan 核准附属贷款 i
+f7
arbitrage 套戥;套汇;套利 ><;Q@u5~
arbitrageur 套戥者;套汇者 ,c>N}*6h=W
arbitrary amount 临时款项 b
pCNho$
arrangement 措施;安排;协定 h#i\iK&A
arrears 欠款 pb#mg^8
arrears of pay 欠付薪酬 mjb
{~
arrears of revenue 逾期未收税款;逾期未收的帐项 9tn;L"#&N
articles of association 组织章程;组织细则;组织章程细则 | h}B{D
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 JqEW=5
ascertainment of profit 确定利润 }e 9!xA
"Asia Clear" “亚洲结算系统”