allotment 分配;配股 !Z
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allotment notice 股份配售通知;配股通知 !foiGZ3g
allotment of shares 股份分配 |%V-|\GJ~j
allowable 可获宽免;免税的 n86=1G:%
allowable business loss 可扣除的营业亏损 i4Ps#R_wx
allowable expenses 可扣税的支出
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allowance 免税额;津贴;备抵;准备金 M%U1?^j8
allowance for debts 债项的免税额 EFZ]|Z7
allowance for depreciation by wear and tear 耗损折旧免税额 ~8A !..Z
allowance for funeral expenses 殡殓费的免税额 rw9 m+q
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 C0RnBu
allowance for repairs and outgoings 修葺及支出方面的免税额 <-Hw@g
allowance to debtor 给债务人的津贴 ;,OZ8g)LH
alteration of capital 资本更改 X:0-FCT;\
alternate trustee 候补受托人 ?}mbp4+j
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amalgamation 合并 ,V>7eQt?
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 vXq2="+
ambit of charges 征税范围;收费范围 E8`AU<
amended valuation 经修订的估值 2.
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American Commodities Exchange 美国商品交易所 i]8 +JG6
American Express Bank Limited 美国运通银行 "8BZj;yS
American Stock Exchange 美国证券交易所 x_X%|f
amortization 摊销 qm!&(8NfK
amount due from banks 存放银行同业的款项
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amount due from banks abroad 存放海外银行同业的款项 E1"H(m&6
amount due from holding companies 控股公司欠款 t'7A-K=k3
amount due from local banks 存放本港银行同业的款项 @xqjAcfg
amount due to banks 银行同业的存款 -45x
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amount due to banks abroad 海外银行同业的存款 Ub"6OT1tl
amount due to holding companies 控股公司存款 x/)o'#d$|l
amount due to local banks 本港银行同业的存款 +nOa&d\
amount due to outport banks 外埠银行同业的存款 Omkpjr(1
amount for note issue 发行纸币的款额 dXBXV>rbB
amount of bond 担保契据的款额 o 9?#;B$
amount of consideration 代价款额 R9-Ps qmF
amount of contribution 供款数额 JX $vz*KF
amount of indebtedness 负债款额 <,X?+hr
amount of principal of the loan 贷款本金额 K:<0!C!
amount of rates chargeable 应征差饷数额 V1d{E 0lM
amount of share capital 股本额 zCuN8
amount of sums assured 承保款额
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amount of variation 变动幅度 %]KOxaf_z
amount of vote 拨款数额 &3_S+.JO
amount payable 应付款额 J+]W*?m
amount receivable 应收款额 ywCF{rRd
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Gc1!')g!
analysis 分析 +{7/+Zz
ancillary risk 附属风险 DV6B_A{kI
annual account 周年帐目;周年帐目报表;年度决算;年结 xnp5X
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annual accounting date 年结日期 F?3zw4Vt~
annual allowance 每年免税额;年积金;年度津贴;年津 ~4}'R_
annual balance 年度余额 Y6R+i0guz
annual disposable income 每年可动用收入 Y}aa
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annual estimates 周年预算 /,`40^U}
annual fee 年费 $z":E(oy
annual general meeting 周年大会 *D_p FS^l
annual growth rate 年增率;每年增长率 /W @k:
annual long-term supplement 长期个案每年补助金 w~lxWgaY7
annual pensionable emolument 可供计算退休金的年薪 Y`tv"v2
annual report 年报 t:N3k ;k
Annual Report on the Consumer Price Index 《消费物价指数年报》 PDQ\ND
annual return 周年报表;周年申报表;每年报税表格 9Z_!}eY2mc
Annual Return Rules 《周年报表规则》 j56Dt_
annual review of consumer prices 每年消费物价回顾 | GqKa
annual roll-forward basis 逐年延展方式 ]y52%RAKI
annual salary 年薪 &1(PS)s
annual statement 年度报表;年度决算表 d8V)eZYXy~
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 TM?RH{(r
annuitant 年金受益人 Q!&@aKl
annuity 年金 kH9fK80
annuity contract 年金合约 e ab_"W
annuity on human life 人寿年金 aplOo[
antecedent debt 先前的债项 F2bAo 6~R
ante-dated cheque 倒填日期支票 !92zC._
anticipated expenditure 预期开支 JIYZ
anticipated net profit 预期纯利 /^jV-Z`
anticipated revenue 预期收入 rT}k[
anti-inflation measure 反通货膨胀措施 S @WzvM
anti-inflationary stance 反通货膨胀立场 YS|Ve*t(L=
apparent deficit 表面赤字 rf[w&
~R
apparent financial solvency 表面偿债能力 5jS8{d0
apparent partner 表面合伙人 :Dn{
application for personal assessment 个人入息课税申请书 d7)EzW|I;
application of fund 资金应用 N:]Ud(VRM
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 8<w8"B.i
appointed actuary 委任精算师 {rE]y C^
appointed auditor 委任核数师;委任审计师 E5EAk6
appointed trustee 委任的受托人 /E|
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appointer 委任人 )K"7=TvY
apportioned pro rata 按比例分摊 c7[+gc5}
apportionment 分配;分摊 ^@a|s
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Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )c"m:3D@
apportionment formula 分摊方程式 5kju{2`GF
apportionment of estate duty 遗产税的分摊 s+jL BY
appraisal 估价;评估 +:#x!i;W8[
appreciable growth 可观增长 '
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appreciable impact 显着影响 x,~ ys4
appreciable increase 可观增长 `
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appreciation 增值;升值 <6(&w9WY
appreciation against other currencies 相对其他货币升值 hiM nU
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?--EIA8mfp
appreciation tax 增值税 N*CcJp
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appropriation 拨款;拨用;拨付 WXgGB[x
appropriation account 拨款帐目 C2/B1ba
Appropriation Bill 拨款法案 4a6WQVS
appropriation-in-aid system 补助拨款办法 W.O]f.h
approved assets 核准资产 i[\`]
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approved basket stock 认可一篮子证券 sERm+x<
approved budget 核准预算 ra[*E4P9L*
approved charitable donation 认可慈善捐款 hDsSOpj
approved charitable institution 认可慈善机构 LaolAqU
approved currency 核准货币;认可货币 <Jwx|
approved estimates 核准预算 OU /=w pt
approved estimates of expenditure 核准开支预算 sBuOKT/j
approved overseas insurer 核准海外保险人 ow!NH,'Hy
approved overseas trust company 核准海外信托公司 JJ=%\j
approved pooled investment fund 核准汇集投资基金 ;xKPa6`E
approved provident fund scheme 认可公积金计划 L=1~)>mP
approved provision 核准拨款 Vw~st1",[
approved redeemable share 核准可赎回股份 I6B`G Im5
approved regional stock 认可地区性证券 s;[OR
approved retirement scheme 认可退休金计划
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approved subordinated loan 核准附属贷款 2U
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arbitrage 套戥;套汇;套利 X\yy\`o
arbitrageur 套戥者;套汇者 SJXA
arbitrary amount 临时款项 8qi6>}A
arrangement 措施;安排;协定 m[t4XK
arrears 欠款 )^^Eh=Kbj
arrears of pay 欠付薪酬 Q Jnji
arrears of revenue 逾期未收税款;逾期未收的帐项 *Mg. *N
articles of association 组织章程;组织细则;组织章程细则 l)^sE)
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 9BA*e-[
ascertainment of profit 确定利润 + yF._Ie=
"Asia Clear" “亚洲结算系统”