allotment 分配;配股 M,bcTa8
allotment notice 股份配售通知;配股通知 %YI !{
allotment of shares 股份分配 ]d,#PF
allowable 可获宽免;免税的 gYfOa`k
allowable business loss 可扣除的营业亏损 zl["}I(*n
allowable expenses 可扣税的支出 30L/-+r1
allowance 免税额;津贴;备抵;准备金 "
{
Nw K
allowance for debts 债项的免税额 wm/>_
allowance for depreciation by wear and tear 耗损折旧免税额 <F+9#-
allowance for funeral expenses 殡殓费的免税额 *uMtl'
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 lK #~lC
allowance for repairs and outgoings 修葺及支出方面的免税额 I}1<epd ,
allowance to debtor 给债务人的津贴 *mfPq"/
alteration of capital 资本更改 szD
BfGd%j
alternate trustee 候补受托人 4mF=A$Q_/
amalgamation 合并 {;?bC'
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 StM)lVeF
ambit of charges 征税范围;收费范围 (JeRJ4
amended valuation 经修订的估值 q'<K$4_,%
American Commodities Exchange 美国商品交易所 +ZeK,Y+Xy
American Express Bank Limited 美国运通银行 `pYL/[5
American Stock Exchange 美国证券交易所 %{^kmlO
amortization 摊销 q|.K&@_'K
amount due from banks 存放银行同业的款项 gj1l9>f>]a
amount due from banks abroad 存放海外银行同业的款项 u3_AZ2-;
amount due from holding companies 控股公司欠款 KS(Ms*k;'
amount due from local banks 存放本港银行同业的款项 ,ikn%l#cm
amount due to banks 银行同业的存款 Xc7Qu?}
amount due to banks abroad 海外银行同业的存款 Pna2IB+
amount due to holding companies 控股公司存款 Lcy>!3q3~
amount due to local banks 本港银行同业的存款 R86:1
amount due to outport banks 外埠银行同业的存款 wq`\p['Q,
amount for note issue 发行纸币的款额 Op:7Ed
T#
amount of bond 担保契据的款额 LQ=Fck~[r
amount of consideration 代价款额 &?B\(?*
amount of contribution 供款数额 PVUNi: h
amount of indebtedness 负债款额 h_ J|uu
amount of principal of the loan 贷款本金额 8rgNG7d
amount of rates chargeable 应征差饷数额 ^tKJ}}
amount of share capital 股本额 Y%]&h#F
amount of sums assured 承保款额 [bJAh ` I
amount of variation 变动幅度 i
C\t@BVS
amount of vote 拨款数额 ?kM53zbT#
amount payable 应付款额 MA5BTq<&
amount receivable 应收款额 +G>;NiP_
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 v0S7 ]?_
analysis 分析 _K|513I
ancillary risk 附属风险 a+{95"4
annual account 周年帐目;周年帐目报表;年度决算;年结 ppo\cy;
annual accounting date 年结日期 RBM4_L
annual allowance 每年免税额;年积金;年度津贴;年津 U2VnACCUZs
annual balance 年度余额 E[E[Za^Y
annual disposable income 每年可动用收入 F6\r"63
annual estimates 周年预算 "M5&&\uT
annual fee 年费 5T;,wQ<
annual general meeting 周年大会 Cn(0ID+3f
annual growth rate 年增率;每年增长率 B~2\v%J
annual long-term supplement 长期个案每年补助金 ;yK:.Vg
annual pensionable emolument 可供计算退休金的年薪 ;R.l?Bg
annual report 年报 )t$|'c}
Annual Report on the Consumer Price Index 《消费物价指数年报》 3RTraF
annual return 周年报表;周年申报表;每年报税表格 _fQBXG2
Annual Return Rules 《周年报表规则》 :i ft{XR'
annual review of consumer prices 每年消费物价回顾 &`4v,l^Zi6
annual roll-forward basis 逐年延展方式 "Hw%@
annual salary 年薪 $N1UEvC%Q
annual statement 年度报表;年度决算表 u6(>?r-
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 _K"X
annuitant 年金受益人 gKGM|0u|r
annuity 年金 xlWTHn!j
annuity contract 年金合约 z!6:Dt6^
annuity on human life 人寿年金 O;*.dR
antecedent debt 先前的债项 I7nZ9n|KU
ante-dated cheque 倒填日期支票 Q.G6y,KR
anticipated expenditure 预期开支 &D 4Ci_6k
anticipated net profit 预期纯利 ,:QDl
anticipated revenue 预期收入 Qv
@Z#
anti-inflation measure 反通货膨胀措施 lfp'D+#p{
anti-inflationary stance 反通货膨胀立场
x=(cQmQ
apparent deficit 表面赤字 &u/T,jy`
apparent financial solvency 表面偿债能力 [1*3 kt*h
apparent partner 表面合伙人 *@,>R6)jI
application for personal assessment 个人入息课税申请书 D>Qc/+
application of fund 资金应用 X%b.]
A
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 V+kU^mI
appointed actuary 委任精算师 ard<T}|N
appointed auditor 委任核数师;委任审计师 9}2E+
appointed trustee 委任的受托人 *0`oFTJ
appointer 委任人 cSSrMYX2
apportioned pro rata 按比例分摊 ,,>b=r_r&
apportionment 分配;分摊 IL]VY1'#
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 p}'uCT
ga
apportionment formula 分摊方程式 ?#LbhO*
apportionment of estate duty 遗产税的分摊 z@0*QZ.y1
appraisal 估价;评估 v*7lJNN.
appreciable growth 可观增长 bLysUj5[5
appreciable impact 显着影响 (fjAsbT
appreciable increase 可观增长 Bld $<uU
appreciation 增值;升值 zU9G:jH
appreciation against other currencies 相对其他货币升值 bvMa|;f1
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 # N.(ZP
appreciation tax 增值税 >"
Z^8J
appropriation 拨款;拨用;拨付 .hxcx>%
appropriation account 拨款帐目 ]jz%])SzH
Appropriation Bill 拨款法案 Ppzd.=E
appropriation-in-aid system 补助拨款办法 ^c{,QS{
approved assets 核准资产 ;_lEu" -
approved basket stock 认可一篮子证券 qi\!<clv
approved budget 核准预算 jyt#C7mj-A
approved charitable donation 认可慈善捐款 })R8VJ&C/
approved charitable institution 认可慈善机构 ;$y(Tvd;
approved currency 核准货币;认可货币 0pS|t/h0
approved estimates 核准预算 c2z%|\q
approved estimates of expenditure 核准开支预算 v^h
\E+@
approved overseas insurer 核准海外保险人 KGcl
o-,
approved overseas trust company 核准海外信托公司 0omg%1vt<A
approved pooled investment fund 核准汇集投资基金 PL#8~e;'
approved provident fund scheme 认可公积金计划 XK
(y ?Y1
approved provision 核准拨款 ,f4mFL0~N
approved redeemable share 核准可赎回股份 %7PprN0>
approved regional stock 认可地区性证券 ;u'mSJI'
approved retirement scheme 认可退休金计划 -k
p~pe*T
approved subordinated loan 核准附属贷款 s9<fPv0w
arbitrage 套戥;套汇;套利 Ne<"o]_M
arbitrageur 套戥者;套汇者 V6,D
~7
arbitrary amount 临时款项 Ok+zUA[Wu
arrangement 措施;安排;协定 @83h/Wcxd
arrears 欠款 a<%WFix
arrears of pay 欠付薪酬 ]Ph~-O
arrears of revenue 逾期未收税款;逾期未收的帐项 _,i]ra{%
articles of association 组织章程;组织细则;组织章程细则 5O
Ob(
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 &t+
ascertainment of profit 确定利润 Ek +L"7
"Asia Clear" “亚洲结算系统”