allotment 分配;配股 !y>MchNv
allotment notice 股份配售通知;配股通知 ;-koMD!2F
allotment of shares 股份分配 !%x=o&
allowable 可获宽免;免税的 cO#e
AQf7
allowable business loss 可扣除的营业亏损 ]eJjffx
allowable expenses 可扣税的支出 f;(]P
allowance 免税额;津贴;备抵;准备金 ]c8O"4n
n
allowance for debts 债项的免税额 H...!c1M@
allowance for depreciation by wear and tear 耗损折旧免税额 +=y ktf
allowance for funeral expenses 殡殓费的免税额 G([!(8&2Y
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 *WQ}ucE^#
allowance for repairs and outgoings 修葺及支出方面的免税额 +P~E5
4
allowance to debtor 给债务人的津贴 U-$ B"w &
alteration of capital 资本更改 m*h, <,}-+
alternate trustee 候补受托人 YJO,"7+
amalgamation 合并 c !ybz{L
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7b2N'^z}
ambit of charges 征税范围;收费范围 Xj\SJ*
amended valuation 经修订的估值 S:UtmS+K
American Commodities Exchange 美国商品交易所 ?`hk0q X3
American Express Bank Limited 美国运通银行 =~&Fq
$$
American Stock Exchange 美国证券交易所 6c3+q+#J2
amortization 摊销 LW;UL}av
amount due from banks 存放银行同业的款项 p[QF3)9F
amount due from banks abroad 存放海外银行同业的款项 4g#
pQ
amount due from holding companies 控股公司欠款 I499Rrw#E
amount due from local banks 存放本港银行同业的款项 1f 0"z1
amount due to banks 银行同业的存款 R,hX *yVq
amount due to banks abroad 海外银行同业的存款 9^m& [Z
amount due to holding companies 控股公司存款 NC;
4
amount due to local banks 本港银行同业的存款 w@Pc7$EP
amount due to outport banks 外埠银行同业的存款 }{^i*T5rl
amount for note issue 发行纸币的款额 iaR^] |7_
amount of bond 担保契据的款额 89B1\ff
amount of consideration 代价款额 &/7
AW(?
amount of contribution 供款数额 2w=0&wG4K
amount of indebtedness 负债款额 Kt%`]Wp
amount of principal of the loan 贷款本金额 IkSzjXE{
amount of rates chargeable 应征差饷数额 K%
<Z"2!+
amount of share capital 股本额 >9f-zv(n
amount of sums assured 承保款额 'iN8JO>
amount of variation 变动幅度 =;{vfjj
amount of vote 拨款数额 -v9V/LJ
amount payable 应付款额 LB1.N!q1
amount receivable 应收款额 1rV?^5
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 A"V3g`dP
analysis 分析 ;bd\XHwMUP
ancillary risk 附属风险 %}G:R!4 d
annual account 周年帐目;周年帐目报表;年度决算;年结 P
7 [p$Z
annual accounting date 年结日期 K \}xb2s
annual allowance 每年免税额;年积金;年度津贴;年津 ~ e[)]b3
annual balance 年度余额 V
#W(c_g
annual disposable income 每年可动用收入 AZ5c^c)
annual estimates 周年预算 E'LkoyI
annual fee 年费 #(
@dN+
annual general meeting 周年大会 (tEW#l'}
annual growth rate 年增率;每年增长率 VGBL<X
annual long-term supplement 长期个案每年补助金 5|:=#Ql*
annual pensionable emolument 可供计算退休金的年薪 C,Je >G
annual report 年报 nTjQ4y
Annual Report on the Consumer Price Index 《消费物价指数年报》 FXFQ@q*}v
annual return 周年报表;周年申报表;每年报税表格 W K#lE&V3
Annual Return Rules 《周年报表规则》 H7)(<6b,z
annual review of consumer prices 每年消费物价回顾 @4_CR
annual roll-forward basis 逐年延展方式 p&bQ_ XOH
annual salary 年薪 il-v>GJU7{
annual statement 年度报表;年度决算表 GZ@!jF>!u
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 }rVnuRq
annuitant 年金受益人 Dw{C
_e
annuity 年金 $cH'9W}3K
annuity contract 年金合约 4;|&}Ij
annuity on human life 人寿年金 }6eWdm!B
antecedent debt 先前的债项 C,-V>bx g
ante-dated cheque 倒填日期支票 E/_=0t
anticipated expenditure 预期开支 NS=puo
anticipated net profit 预期纯利 =#1iio&
anticipated revenue 预期收入 Lm'Ony^F
anti-inflation measure 反通货膨胀措施 +98~OInySZ
anti-inflationary stance 反通货膨胀立场 2`t4@T
apparent deficit 表面赤字 <"CG%RGP
apparent financial solvency 表面偿债能力 \u,hS*v0
apparent partner 表面合伙人 ~9]tt\jN*Y
application for personal assessment 个人入息课税申请书 9n!3yZVSe
application of fund 资金应用 VX&KGG.6
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ~v9\4O
appointed actuary 委任精算师 Oa7`Y`6
appointed auditor 委任核数师;委任审计师 k$o6~u 2&
appointed trustee 委任的受托人 ~&k1P:#R
appointer 委任人 _}`iLA!$I
apportioned pro rata 按比例分摊 M&@9B)|=
apportionment 分配;分摊 2hf]XV\
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )0PUK9
apportionment formula 分摊方程式 &e_M \D
apportionment of estate duty 遗产税的分摊 n7X3aoVV
appraisal 估价;评估 ~oT0h[<
appreciable growth 可观增长 ^']xkS
appreciable impact 显着影响 a+zE`uY
appreciable increase 可观增长 i/oaKpPN
appreciation 增值;升值 ngEjbCV+
appreciation against other currencies 相对其他货币升值 ^5u}
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 H*yX
Iq:
appreciation tax 增值税 jbC7U9t7
appropriation 拨款;拨用;拨付 V'^s5
appropriation account 拨款帐目 D4n~2]
Appropriation Bill 拨款法案 d'^jekh
appropriation-in-aid system 补助拨款办法 ;{BELv-4
approved assets 核准资产 `6lc] r
approved basket stock 认可一篮子证券 athU
approved budget 核准预算 X,x{!
approved charitable donation 认可慈善捐款 tB}&-U|t[~
approved charitable institution 认可慈善机构 ,+,""t
approved currency 核准货币;认可货币 "z< =S
approved estimates 核准预算 XkuNLs4
approved estimates of expenditure 核准开支预算 ;2)@NH
approved overseas insurer 核准海外保险人 K!HSQ,AC
approved overseas trust company 核准海外信托公司 +Medu?K
`
approved pooled investment fund 核准汇集投资基金 G+^HZ4jg
approved provident fund scheme 认可公积金计划 %dO'kU /-
approved provision 核准拨款 RH6qi{)i!
approved redeemable share 核准可赎回股份 WZ@nuK.39T
approved regional stock 认可地区性证券 "-A@>*g
approved retirement scheme 认可退休金计划 e}kEh+4
approved subordinated loan 核准附属贷款 IR(JBB|xNQ
arbitrage 套戥;套汇;套利 XLg6?Nu
arbitrageur 套戥者;套汇者 OPBnU@=R
arbitrary amount 临时款项 n/S
1Hae`
arrangement 措施;安排;协定 \ tF><
arrears 欠款 Z!~~6Sq
arrears of pay 欠付薪酬 E7oL{gU
arrears of revenue 逾期未收税款;逾期未收的帐项 5sFp+_``
articles of association 组织章程;组织细则;组织章程细则 ui YZk3
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 e<9IwS!/
ascertainment of profit 确定利润 )@\= pE.H
"Asia Clear" “亚洲结算系统”