allotment 分配;配股 gH
c
1_G]
allotment notice 股份配售通知;配股通知 +F q_w
allotment of shares 股份分配 ;`/a. /bc
allowable 可获宽免;免税的 Zj -#"Gm
allowable business loss 可扣除的营业亏损 YCE *Dm
allowable expenses 可扣税的支出 L~f~XgQ
allowance 免税额;津贴;备抵;准备金 ~~|Iw=:
allowance for debts 债项的免税额 f3Zf97i
allowance for depreciation by wear and tear 耗损折旧免税额 [_jw8`
allowance for funeral expenses 殡殓费的免税额 P>rRD`Yy\
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 c/ImK`:)4a
allowance for repairs and outgoings 修葺及支出方面的免税额 }J6:D]Q
allowance to debtor 给债务人的津贴 ?{aC-3VAT
alteration of capital 资本更改 }j2;B 8j
alternate trustee 候补受托人 TgjjwcO Y
amalgamation 合并 c
$r"q :\
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $1 B?@~&
ambit of charges 征税范围;收费范围 Y!45Kio
amended valuation 经修订的估值 eH7x>[lH.
American Commodities Exchange 美国商品交易所 bD=H$)
American Express Bank Limited 美国运通银行 sN8pwRj b
American Stock Exchange 美国证券交易所 \]4EAKJE
amortization 摊销 . q
-:3b
amount due from banks 存放银行同业的款项 OvQzMXU^I
amount due from banks abroad 存放海外银行同业的款项 lx4pTw1
amount due from holding companies 控股公司欠款 aV7VbC
amount due from local banks 存放本港银行同业的款项 }F0<8L6%
amount due to banks 银行同业的存款 WZ>nA
[/
amount due to banks abroad 海外银行同业的存款 (/nnN4\=
amount due to holding companies 控股公司存款 QY4;qA
amount due to local banks 本港银行同业的存款 ROn@tW
amount due to outport banks 外埠银行同业的存款
PX/Y?DP
amount for note issue 发行纸币的款额 *Sdx:G~gp
amount of bond 担保契据的款额 oh:9v+
amount of consideration 代价款额 7omHorU+
amount of contribution 供款数额 M.,DXEZT
amount of indebtedness 负债款额 Q*I8RAfd
amount of principal of the loan 贷款本金额 9#7W+9
amount of rates chargeable 应征差饷数额 "`cN k26JZ
amount of share capital 股本额 lCUYE"o
amount of sums assured 承保款额 LDEc}XXb
amount of variation 变动幅度 3QBzyJWf
amount of vote 拨款数额 .xwskzJ3
amount payable 应付款额 pt"9zkPj
amount receivable 应收款额 k
L6s49
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )%S@l<%@?
analysis 分析 n_; s2,2r
ancillary risk 附属风险 D|Q7dIZm
annual account 周年帐目;周年帐目报表;年度决算;年结 8#JX#<HEo
annual accounting date 年结日期 6\I^]\YO
annual allowance 每年免税额;年积金;年度津贴;年津 }\S'oC\[
annual balance 年度余额 Cp/f18zO
annual disposable income 每年可动用收入 Uc:NW
annual estimates 周年预算 `XH0S`B
annual fee 年费 b
MD|
annual general meeting 周年大会 mrRid}2
annual growth rate 年增率;每年增长率 g/f6N
z
annual long-term supplement 长期个案每年补助金 U!-Nx9
annual pensionable emolument 可供计算退休金的年薪 Lfi6b%/z
annual report 年报 BVeMV4
Annual Report on the Consumer Price Index 《消费物价指数年报》 3e'6A ^#
annual return 周年报表;周年申报表;每年报税表格 9MfU{4:;I
Annual Return Rules 《周年报表规则》 R 39_!
annual review of consumer prices 每年消费物价回顾
2Q%7J3I
annual roll-forward basis 逐年延展方式 FHU6o910
annual salary 年薪 %H\J@{f
annual statement 年度报表;年度决算表 DFWO5Y_
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 ;$&\:-6A#
annuitant 年金受益人 -GFZFi
annuity 年金 04dz?`HuB
annuity contract 年金合约 7Q&-ObW
annuity on human life 人寿年金 .\_RavW23
antecedent debt 先前的债项 tXtNK2-1
ante-dated cheque 倒填日期支票 131(0nl)=I
anticipated expenditure 预期开支 2rT^OGw6
anticipated net profit 预期纯利 ?110} [jw
anticipated revenue 预期收入 I4jRz*Ufe?
anti-inflation measure 反通货膨胀措施 3E*m.jX
anti-inflationary stance 反通货膨胀立场 l[:Aq&[o3
apparent deficit 表面赤字 $4xSI"+M%
apparent financial solvency 表面偿债能力 sq`Xz8u
apparent partner 表面合伙人 -MS#YcsV
application for personal assessment 个人入息课税申请书 *'{-!Y
application of fund 资金应用 #PD6LO
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 gm)Uyr$
appointed actuary 委任精算师 SC~k4&xy
appointed auditor 委任核数师;委任审计师 ?< b{
appointed trustee 委任的受托人 @T\n@M]
appointer 委任人 ? nW>'z
apportioned pro rata 按比例分摊 %\<b{x# G
apportionment 分配;分摊 GKo&?Tj)
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =XR6rR8
apportionment formula 分摊方程式 -%"PqA/1zj
apportionment of estate duty 遗产税的分摊 edo )W
mn
appraisal 估价;评估 [-
$
Do
appreciable growth 可观增长 $!>.h*np
appreciable impact 显着影响 5_'lu
appreciable increase 可观增长 B%;MGb o
appreciation 增值;升值 4l
ZK@3
appreciation against other currencies 相对其他货币升值 =|P
&G~]
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;B=aK"\
appreciation tax 增值税 *z VN6wG{
appropriation 拨款;拨用;拨付 1]G)41
appropriation account 拨款帐目 %nY\"
Appropriation Bill 拨款法案 JnsJ]_<
appropriation-in-aid system 补助拨款办法 HGGq;Nbm
approved assets 核准资产 VGQ~~U7}@
approved basket stock 认可一篮子证券 /jGBQ-X
approved budget 核准预算 swF{}S"
approved charitable donation 认可慈善捐款 nFn!6,>E
approved charitable institution 认可慈善机构 -n05Z@7
approved currency 核准货币;认可货币 5&n{QE?Um
approved estimates 核准预算 >l&]Ho
approved estimates of expenditure 核准开支预算 *7Q6b 4~"
approved overseas insurer 核准海外保险人 A0)^I:&
approved overseas trust company 核准海外信托公司 mcez3gH
approved pooled investment fund 核准汇集投资基金 D|9+:Y
approved provident fund scheme 认可公积金计划
Bx#i?=*W
approved provision 核准拨款 uAPVR
approved redeemable share 核准可赎回股份 N;|^C{uz
approved regional stock 认可地区性证券 mF*x&^ie
approved retirement scheme 认可退休金计划 B}d&tH2^s
approved subordinated loan 核准附属贷款 en< $.aY
arbitrage 套戥;套汇;套利
0M HiW=
arbitrageur 套戥者;套汇者 tz@MZs09
arbitrary amount 临时款项 hN'])[+V
arrangement 措施;安排;协定 0ae8Xm3J@R
arrears 欠款 R7bG!1SHl
arrears of pay 欠付薪酬 U7s$';y"%
arrears of revenue 逾期未收税款;逾期未收的帐项 cFL~<
[>_
articles of association 组织章程;组织细则;组织章程细则 kMQ
/9~
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 YqX$a~
ascertainment of profit 确定利润 qG6s.TcG
"Asia Clear" “亚洲结算系统”