allotment 分配;配股 7QQ3IepP
allotment notice 股份配售通知;配股通知 @<>](4D
allotment of shares 股份分配 D dt9`j
allowable 可获宽免;免税的 d!Y,i!l!
allowable business loss 可扣除的营业亏损 TD!
QqLW
allowable expenses 可扣税的支出 IL YS:c58=
allowance 免税额;津贴;备抵;准备金 6CY_8/:zL
allowance for debts 债项的免税额 b:Rl }"a
allowance for depreciation by wear and tear 耗损折旧免税额 #/\FB'zC
allowance for funeral expenses 殡殓费的免税额 Q1buuF#CU&
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 hh:0m\@<
allowance for repairs and outgoings 修葺及支出方面的免税额 @ mtv2P`
allowance to debtor 给债务人的津贴 p1J%=
alteration of capital 资本更改 4)v\Dc/9i
alternate trustee 候补受托人 Z|' tw^0e5
amalgamation 合并 "84.qgYaG
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?y]3kU
ambit of charges 征税范围;收费范围 :S~XE
amended valuation 经修订的估值 =qIJXV
American Commodities Exchange 美国商品交易所 {P1W{|
American Express Bank Limited 美国运通银行 N{|N_}X`Y
American Stock Exchange 美国证券交易所 WiPMvl8
amortization 摊销 pO
nZ7(
amount due from banks 存放银行同业的款项 QL_bg:hs
amount due from banks abroad 存放海外银行同业的款项 ~|l>b
f
amount due from holding companies 控股公司欠款 s )~Q@ze2
amount due from local banks 存放本港银行同业的款项 %8S!l;\H5
amount due to banks 银行同业的存款 Ms{v;fT
amount due to banks abroad 海外银行同业的存款 3o"~_l$z
amount due to holding companies 控股公司存款 xjR/K&[m
amount due to local banks 本港银行同业的存款 uh:
amount due to outport banks 外埠银行同业的存款 R^%7
|
amount for note issue 发行纸币的款额 ~yB[}BPf
amount of bond 担保契据的款额 CFRo>G
amount of consideration 代价款额 <Ni]\-*
amount of contribution 供款数额 ;<ed1%Le,
amount of indebtedness 负债款额 :t\PYDp1
amount of principal of the loan 贷款本金额 KZ/}Iy>As
amount of rates chargeable 应征差饷数额 @-!w,$F)%d
amount of share capital 股本额 vERsrg;(
amount of sums assured 承保款额 &qrH
amount of variation 变动幅度 uysGOyi<u
amount of vote 拨款数额 HbZ3QW P
amount payable 应付款额 .hETqE` E
amount receivable 应收款额 X1tAV>k5'L
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 EG<K[t
analysis 分析 ugUV`5w
ancillary risk 附属风险 "}Ya.
annual account 周年帐目;周年帐目报表;年度决算;年结 LR-op?W
annual accounting date 年结日期 \$riwL
annual allowance 每年免税额;年积金;年度津贴;年津 "xnek8F
annual balance 年度余额 =_.Zv
annual disposable income 每年可动用收入 i~ zL,/O8
annual estimates 周年预算 V,
)kw{](
annual fee 年费 Oyj!N`&z@
annual general meeting 周年大会 pX6OhwkTK
annual growth rate 年增率;每年增长率 ZFz>" vt@
annual long-term supplement 长期个案每年补助金 h2h$
UZIv
annual pensionable emolument 可供计算退休金的年薪 r95$B6
annual report 年报 D&Ngg)_Mq
Annual Report on the Consumer Price Index 《消费物价指数年报》 X#+A?>Z]}<
annual return 周年报表;周年申报表;每年报税表格
BX+-KvT
Annual Return Rules 《周年报表规则》 1Voo($q.
annual review of consumer prices 每年消费物价回顾 .\*\bvyCw
annual roll-forward basis 逐年延展方式 9Tjvc! 4_b
annual salary 年薪 o?/N4$&5l
annual statement 年度报表;年度决算表 }IEYH&4!
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 hvZW~
=75
annuitant 年金受益人 h1JG^w$ 5
annuity 年金 C.pNDpx-
annuity contract 年金合约 U/|B IF
annuity on human life 人寿年金 s)x
fTr_$
antecedent debt 先前的债项 1*;?uC\
ante-dated cheque 倒填日期支票 F}i rCi47c
anticipated expenditure 预期开支 s^3t
18m&1
anticipated net profit 预期纯利 GD~3RnGQ{
anticipated revenue 预期收入 k{"~G#GwP
anti-inflation measure 反通货膨胀措施 iK=H9j
anti-inflationary stance 反通货膨胀立场 pEhWgCL
apparent deficit 表面赤字 :jB(!XH
apparent financial solvency 表面偿债能力 BC!l)2
apparent partner 表面合伙人 DRf~l9f
application for personal assessment 个人入息课税申请书 wQ(ME7t
application of fund 资金应用 3cQTl5,
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 uR@\/6!@
appointed actuary 委任精算师 kwZ
C3p\\
appointed auditor 委任核数师;委任审计师 a]
>|2JN<&
appointed trustee 委任的受托人 FW[<;$
appointer 委任人 \p [!@d^
apportioned pro rata 按比例分摊 `=%[
apportionment 分配;分摊 %o+bO}
/9
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 * Oyic3F
apportionment formula 分摊方程式
G0y%_"[
apportionment of estate duty 遗产税的分摊 j!m~ :D
appraisal 估价;评估 !4I?59
appreciable growth 可观增长 ruF+X)
appreciable impact 显着影响 mxGvhkj
appreciable increase 可观增长 0#sk ]Qz
appreciation 增值;升值 BjOrQAO
appreciation against other currencies 相对其他货币升值 IO]Oo3
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 D.R5-
appreciation tax 增值税 -v >BeVF
appropriation 拨款;拨用;拨付 fIWQ+E
appropriation account 拨款帐目 bLSI\
Appropriation Bill 拨款法案 +S0A`rL
appropriation-in-aid system 补助拨款办法 i!YZF$|
approved assets 核准资产 }u:^ Mz
approved basket stock 认可一篮子证券 >G/>:wwSP.
approved budget 核准预算 ~~ )&? \N
approved charitable donation 认可慈善捐款 kD MS7y<s
approved charitable institution 认可慈善机构 7{az %I$h
approved currency 核准货币;认可货币 l_^>spF
approved estimates 核准预算
CcAsJX~_
approved estimates of expenditure 核准开支预算 Yg2z=&p-{"
approved overseas insurer 核准海外保险人 $@8\9Y
{
approved overseas trust company 核准海外信托公司 ]p+t>'s
approved pooled investment fund 核准汇集投资基金 ot(|t4^
approved provident fund scheme 认可公积金计划 \+L_'*&8
approved provision 核准拨款 SuGlNp>#qm
approved redeemable share 核准可赎回股份 bis/Nfr]
approved regional stock 认可地区性证券 z?1GJ8
approved retirement scheme 认可退休金计划 Ob0=ZW`+&
approved subordinated loan 核准附属贷款 hO{@!H$l
arbitrage 套戥;套汇;套利 =p&6A^
arbitrageur 套戥者;套汇者 8a.
|CgI#h
arbitrary amount 临时款项 &\Cvrxa
arrangement 措施;安排;协定 Ra~n:$tg2
arrears 欠款 A[+op'>k
arrears of pay 欠付薪酬 b39;Sv|#
arrears of revenue 逾期未收税款;逾期未收的帐项 iVXR=A\er
articles of association 组织章程;组织细则;组织章程细则 6@bGh|
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 2Ni{wg"
ascertainment of profit 确定利润 *;"^b\f5_
"Asia Clear" “亚洲结算系统”