allotment 分配;配股 AEx
I!
allotment notice 股份配售通知;配股通知 K^`3Bg
allotment of shares 股份分配 B7(~m8:eH7
allowable 可获宽免;免税的 :#58m0YLA:
allowable business loss 可扣除的营业亏损 xaSvjc\
allowable expenses 可扣税的支出 {]<l|qK
allowance 免税额;津贴;备抵;准备金 IRNL(9H
allowance for debts 债项的免税额 XVAyuuTg\
allowance for depreciation by wear and tear 耗损折旧免税额 o9G%KO&;D,
allowance for funeral expenses 殡殓费的免税额 q%TWtQS
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 m8eyAvi6
allowance for repairs and outgoings 修葺及支出方面的免税额 q}>1Rr|U`
allowance to debtor 给债务人的津贴 lxy_O0n
alteration of capital 资本更改 Hrq1 {3~
alternate trustee 候补受托人 $9<q'hf<w
amalgamation 合并 GVk&n"9kp
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 S-{[3$
ambit of charges 征税范围;收费范围 k@U8K(:x
amended valuation 经修订的估值 K[0.4+
American Commodities Exchange 美国商品交易所 8A}w}h
American Express Bank Limited 美国运通银行 q65KxOf`
American Stock Exchange 美国证券交易所
Wr Ht
amortization 摊销 D-e0q)RSU
amount due from banks 存放银行同业的款项 =LV7K8FSd
amount due from banks abroad 存放海外银行同业的款项 ^I03PIy0l
amount due from holding companies 控股公司欠款 %JM:4G|q
amount due from local banks 存放本港银行同业的款项 Vy0s%k
amount due to banks 银行同业的存款 SLp &_S@4
amount due to banks abroad 海外银行同业的存款 Y-\hV6v6
amount due to holding companies 控股公司存款 ,#[0As29u
amount due to local banks 本港银行同业的存款 ~>&7~N8
amount due to outport banks 外埠银行同业的存款 ,gGIkl&
amount for note issue 发行纸币的款额 rF:C(
{y
amount of bond 担保契据的款额 B
z<T{f
amount of consideration 代价款额 B*btt+6
amount of contribution 供款数额 73B,I 0U
amount of indebtedness 负债款额 _@9[c9bO
amount of principal of the loan 贷款本金额 O*{<{3
amount of rates chargeable 应征差饷数额 =!T@'P?
amount of share capital 股本额 `s5<PCq
amount of sums assured 承保款额 d4KTwn5g
amount of variation 变动幅度 D/)wg$MI
amount of vote 拨款数额 RUqN,C,m5I
amount payable 应付款额 y
G\^PD
amount receivable 应收款额 IvGQ7
VLr
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 xY9#ouF
analysis 分析 P8!O
N=
ancillary risk 附属风险 m3W:\LTTp
annual account 周年帐目;周年帐目报表;年度决算;年结 HA&7
ybl
annual accounting date 年结日期 OE' ?3S
annual allowance 每年免税额;年积金;年度津贴;年津 FY_.Vp
annual balance 年度余额 /a.4atb0
annual disposable income 每年可动用收入 3/c3e{,!
annual estimates 周年预算 /ivcqVu]
annual fee 年费 nMXk1`|/)x
annual general meeting 周年大会 pgbm2m
T9
annual growth rate 年增率;每年增长率 +v.uP [H
annual long-term supplement 长期个案每年补助金 ,5oe8\uz
annual pensionable emolument 可供计算退休金的年薪 Yt&Isi
+
annual report 年报 I?`}h}7.
Annual Report on the Consumer Price Index 《消费物价指数年报》 $/;D8P5/&=
annual return 周年报表;周年申报表;每年报税表格 &_Kb;UVRj
Annual Return Rules 《周年报表规则》 !/]F.0
annual review of consumer prices 每年消费物价回顾 :
T^!<W4
annual roll-forward basis 逐年延展方式 G165grGFd
annual salary 年薪 VP0q?lh
annual statement 年度报表;年度决算表 ^mxOQc !
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 d 90
annuitant 年金受益人 vD<6BQR
annuity 年金 &*2\1;1tB
annuity contract 年金合约 Xi$( U8J_
annuity on human life 人寿年金 Z9X<W`
antecedent debt 先前的债项 Fp'qn'){:#
ante-dated cheque 倒填日期支票 Gl8D
GELl;
anticipated expenditure 预期开支 1o"/5T:S[
anticipated net profit 预期纯利 ql"&E{u?
anticipated revenue 预期收入 GL;@heP
anti-inflation measure 反通货膨胀措施 u=_"*:}
anti-inflationary stance 反通货膨胀立场 c%1k'
Q
apparent deficit 表面赤字 U\aP
apparent financial solvency 表面偿债能力 q#LB 2M
apparent partner 表面合伙人 DV+
M;r
s
application for personal assessment 个人入息课税申请书 "Tw4'AY'P
application of fund 资金应用 <0lXJqd
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 _|<kKfd?
appointed actuary 委任精算师 *+(t2!yFmE
appointed auditor 委任核数师;委任审计师 _vOV(#q2a
appointed trustee 委任的受托人 CTawXHM
appointer 委任人 >tF3|:\
apportioned pro rata 按比例分摊 A/5??3H
apportionment 分配;分摊 AI
KLJvte
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7$3R}=Z`\q
apportionment formula 分摊方程式 n>Cl;cN=
apportionment of estate duty 遗产税的分摊 #a1zk\R3
appraisal 估价;评估 u.v
5!G
appreciable growth 可观增长 |-Rg].
appreciable impact 显着影响 0IZaf%zYc
appreciable increase 可观增长 OAigq6[,
appreciation 增值;升值 Vb{5 -v
;a
appreciation against other currencies 相对其他货币升值 Oi#4|*b{W
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 '{]1!yMh
appreciation tax 增值税 UN ;9h9
appropriation 拨款;拨用;拨付 OJ#ehw <
appropriation account 拨款帐目 U@t"o3E
Appropriation Bill 拨款法案 0$=Uhi
appropriation-in-aid system 补助拨款办法 ^gw htnI
approved assets 核准资产 MZYh44
approved basket stock 认可一篮子证券 &6]+a4
approved budget 核准预算 E :gS*tsY
approved charitable donation 认可慈善捐款 pe^hOzVv
approved charitable institution 认可慈善机构 Mc8|4/<Z
approved currency 核准货币;认可货币 l^`& Tnzv
approved estimates 核准预算 "53'FRj_\
approved estimates of expenditure 核准开支预算 'iQ
approved overseas insurer 核准海外保险人 y{
&k`H
approved overseas trust company 核准海外信托公司 4%! #=JCl
approved pooled investment fund 核准汇集投资基金 _N`'R.va
approved provident fund scheme 认可公积金计划 :LE
0_ .
approved provision 核准拨款 F;
upb
5
approved redeemable share 核准可赎回股份 Za,MzKd=
approved regional stock 认可地区性证券 :TU|;(p
approved retirement scheme 认可退休金计划 K4T#8K]aZF
approved subordinated loan 核准附属贷款 q%H`/~AYM
arbitrage 套戥;套汇;套利 Kmy'z
arbitrageur 套戥者;套汇者 g)Ep'd-w"
arbitrary amount 临时款项 R$>]7-N}
arrangement 措施;安排;协定 * SAYli+@
arrears 欠款 |E{tS,{OhJ
arrears of pay 欠付薪酬 QuF76&)7
arrears of revenue 逾期未收税款;逾期未收的帐项 C%c}lv8;^
articles of association 组织章程;组织细则;组织章程细则 .&z/p3 1
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ,E7+Z' ;
ascertainment of profit 确定利润 +f5|qbX/\
"Asia Clear" “亚洲结算系统”