allotment 分配;配股 vk.P| Y-;
allotment notice 股份配售通知;配股通知 l" +q&3Zx
allotment of shares 股份分配 ^j]_MiA4
allowable 可获宽免;免税的 xj;V
allowable business loss 可扣除的营业亏损 ?z0N-A2C2
allowable expenses 可扣税的支出 <#~n5W{l
allowance 免税额;津贴;备抵;准备金 +~f=L- >
allowance for debts 债项的免税额 4rrR;V"}
allowance for depreciation by wear and tear 耗损折旧免税额 ]3]=RuQK2
allowance for funeral expenses 殡殓费的免税额 ndS8p]P&o(
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 TeNPuY~WP
allowance for repairs and outgoings 修葺及支出方面的免税额 )%vnl~i!
allowance to debtor 给债务人的津贴 "WZ |
alteration of capital 资本更改 7mtX/w9
alternate trustee 候补受托人 'T(@5%Db
amalgamation 合并 OU'm0Jlk
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \@m^w"Ij
ambit of charges 征税范围;收费范围 yoG*c%3V?
amended valuation 经修订的估值 ug^esB
American Commodities Exchange 美国商品交易所 ~Aw.=Yi=
American Express Bank Limited 美国运通银行 P$5K[Y4f
American Stock Exchange 美国证券交易所 xq<X:\O
amortization 摊销 t4Pi <m:7
amount due from banks 存放银行同业的款项 Kjt\A]R%
amount due from banks abroad 存放海外银行同业的款项 -rlCE-S
amount due from holding companies 控股公司欠款 ^]MLEr!S
amount due from local banks 存放本港银行同业的款项 T(
fcE
amount due to banks 银行同业的存款
{[dY$
amount due to banks abroad 海外银行同业的存款 qylI/,y{
amount due to holding companies 控股公司存款 u7lO2C7
amount due to local banks 本港银行同业的存款 Mh~E]8b
amount due to outport banks 外埠银行同业的存款 bW^C30m
amount for note issue 发行纸币的款额 _BZ6Ws$C2
amount of bond 担保契据的款额 n}/4e
m?
amount of consideration 代价款额 <.hutU*1
amount of contribution 供款数额 vKBijmE
amount of indebtedness 负债款额 OXI>`$we
amount of principal of the loan 贷款本金额 W_lXY Z<
amount of rates chargeable 应征差饷数额 zD;k|"e
amount of share capital 股本额 ]i\;#pj}
amount of sums assured 承保款额 VhN 6
oI
amount of variation 变动幅度 1P?|.W_^1
amount of vote 拨款数额 nXw98;
amount payable 应付款额 8]Q#P
amount receivable 应收款额 iF
Zq oz
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ZlP+t>
analysis 分析 GA;h7
ancillary risk 附属风险 8p]9A,Uq&
annual account 周年帐目;周年帐目报表;年度决算;年结 !RSJb
annual accounting date 年结日期 L
kXho>y
annual allowance 每年免税额;年积金;年度津贴;年津 V.Tn1i-v
annual balance 年度余额 =YY 7V!
annual disposable income 每年可动用收入 BhhFij4
annual estimates 周年预算 ~z)JO'Z$
annual fee 年费 EB VG@
annual general meeting 周年大会 :
0Z\-7iK
annual growth rate 年增率;每年增长率
6ZfL-E{
annual long-term supplement 长期个案每年补助金 }$i/4?dYsQ
annual pensionable emolument 可供计算退休金的年薪 -5JN`
annual report 年报 1!NrndJ I
Annual Report on the Consumer Price Index 《消费物价指数年报》 %77uc9}
annual return 周年报表;周年申报表;每年报税表格 a|#TnSk
Annual Return Rules 《周年报表规则》 ")<5VtV
annual review of consumer prices 每年消费物价回顾 KwU;+=_.
annual roll-forward basis 逐年延展方式 -e"A)Bpl(
annual salary 年薪 GSW%~9WBa
annual statement 年度报表;年度决算表 R3%%;` c=
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Jj?HOtaM
annuitant 年金受益人 2T(7V[C%9
annuity 年金 EjMVlZC>
annuity contract 年金合约 <w`EU[y_
annuity on human life 人寿年金 5XV|*O;
antecedent debt 先前的债项 Cz
&3=
),G
ante-dated cheque 倒填日期支票 `aTw!QBfG
anticipated expenditure 预期开支 :w+vi7l$
anticipated net profit 预期纯利 Ec@cW6g(%
anticipated revenue 预期收入 LI].*n/v
anti-inflation measure 反通货膨胀措施 xkv%4H>
anti-inflationary stance 反通货膨胀立场 !o1IpTN
apparent deficit 表面赤字 CK1A$$gnz
apparent financial solvency 表面偿债能力 o(4gh1b%
apparent partner 表面合伙人 |<'6rJ[i>
application for personal assessment 个人入息课税申请书 `jSe gG'
application of fund 资金应用 ?Yzw]ag
.
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 h,n}=g+?
appointed actuary 委任精算师 ka6E
s~
appointed auditor 委任核数师;委任审计师 ) J.xQ}g
appointed trustee 委任的受托人 KA{&NFx
appointer 委任人 "YaT1`Kr
apportioned pro rata 按比例分摊 (cyvE}g
apportionment 分配;分摊 Lq;T\m_de
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Qj|rNeM_
apportionment formula 分摊方程式 h8X[*Wme
apportionment of estate duty 遗产税的分摊 v>j,8E
appraisal 估价;评估 ,H%[R+)
appreciable growth 可观增长 h3-^RE5\`S
appreciable impact 显着影响 m2"wMt"*V
appreciable increase 可观增长 uVKe ?~RC
appreciation 增值;升值 I=:"Fqj'N
appreciation against other currencies 相对其他货币升值 xy
b=7
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 un4fnoc
appreciation tax 增值税 6Ia HaV+P
appropriation 拨款;拨用;拨付 ]YtN6Rq/
appropriation account 拨款帐目 P;o{t
Appropriation Bill 拨款法案 k1oJ<$Q
appropriation-in-aid system 补助拨款办法 NU3T
XO
approved assets 核准资产 Il Qk W<
approved basket stock 认可一篮子证券 OTE,OCB[
approved budget 核准预算 ZuybjV1/f6
approved charitable donation 认可慈善捐款 @_?2iN?4Z
approved charitable institution 认可慈善机构 ]A5Y/dd
approved currency 核准货币;认可货币 Wy}^5]R0E
approved estimates 核准预算 (xHu@l!]
approved estimates of expenditure 核准开支预算 \Oq8kJ=
approved overseas insurer 核准海外保险人 : NA(nA
3
approved overseas trust company 核准海外信托公司 w^Yo)"6
approved pooled investment fund 核准汇集投资基金 YoW)]n
approved provident fund scheme 认可公积金计划 "T{WOGU+
approved provision 核准拨款 #:+F
approved redeemable share 核准可赎回股份 e4,SR(O>
approved regional stock 认可地区性证券 !#:5^":;
approved retirement scheme 认可退休金计划 tcT=a@
approved subordinated loan 核准附属贷款 fLqjBG]
<
arbitrage 套戥;套汇;套利 qB (Pqv
arbitrageur 套戥者;套汇者 >~nr,V.q
arbitrary amount 临时款项 ?&-1(&
arrangement 措施;安排;协定 Ln2FG4{
arrears 欠款 *asv^aFpS
arrears of pay 欠付薪酬 mvK^')
arrears of revenue 逾期未收税款;逾期未收的帐项 l cHf\~
articles of association 组织章程;组织细则;组织章程细则 c8YbBdk'
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 '~Cn+xf4]
ascertainment of profit 确定利润 ge1. HG
"Asia Clear" “亚洲结算系统”