allotment 分配;配股 ihP|E,L=L
allotment notice 股份配售通知;配股通知 +gJ8{u!=k
allotment of shares 股份分配 LYaZ1*
allowable 可获宽免;免税的 }l],.J\BGX
allowable business loss 可扣除的营业亏损 -8j+s}Q
allowable expenses 可扣税的支出 7 D^gMN%p
allowance 免税额;津贴;备抵;准备金 }L# _\
allowance for debts 债项的免税额 "6us#T
allowance for depreciation by wear and tear 耗损折旧免税额 9Bw|(J
allowance for funeral expenses 殡殓费的免税额 Y[$!`);Ye
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 "F.;Dv9V[0
allowance for repairs and outgoings 修葺及支出方面的免税额 83
Q4On
allowance to debtor 给债务人的津贴 RWgNo#<
alteration of capital 资本更改 oIb|*gX^
alternate trustee 候补受托人 =W BTm
amalgamation 合并 #7q7PYG4
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 j+["JXy
ambit of charges 征税范围;收费范围 Qg[/%$x.
amended valuation 经修订的估值 wT:b\km:!
American Commodities Exchange 美国商品交易所 g#t[LI9(F[
American Express Bank Limited 美国运通银行 Gr^E+#;
American Stock Exchange 美国证券交易所 Q^e}?v%=%3
amortization 摊销 V&\[)D'c
amount due from banks 存放银行同业的款项 ;bLEL"x%
amount due from banks abroad 存放海外银行同业的款项 8_tK4PwP
amount due from holding companies 控股公司欠款 al9t^
amount due from local banks 存放本港银行同业的款项 w6W}"Uw
amount due to banks 银行同业的存款 3T!lA
amount due to banks abroad 海外银行同业的存款 elFtBnL'
amount due to holding companies 控股公司存款 =aoMii
amount due to local banks 本港银行同业的存款 oWC@w
amount due to outport banks 外埠银行同业的存款 Ksy -e{n
amount for note issue 发行纸币的款额 kAC&S!n
amount of bond 担保契据的款额 7|[mz> "d
amount of consideration 代价款额 #[`:'e
amount of contribution 供款数额 6DuEL=C
amount of indebtedness 负债款额 %+K<<iyR|
amount of principal of the loan 贷款本金额 R]btAu;Z
amount of rates chargeable 应征差饷数额 U}PiY"S<
amount of share capital 股本额 =MLcm^b
amount of sums assured 承保款额 \8 h;K>=h
amount of variation 变动幅度 %^>ju;i^O
amount of vote 拨款数额 *Ie7{EhJ'
amount payable 应付款额 M #=]
k
amount receivable 应收款额 vbD{N3p)?n
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 FcYFovS
analysis 分析 (C@~3!AVa
ancillary risk 附属风险 jr!?v<NoX
annual account 周年帐目;周年帐目报表;年度决算;年结
OPx`u
annual accounting date 年结日期 FZtfh
annual allowance 每年免税额;年积金;年度津贴;年津 v>-VlQ
annual balance 年度余额 4
5MLt5^|
annual disposable income 每年可动用收入 4W)B'+ZK8
annual estimates 周年预算 T<w5vqFDu
annual fee 年费 y1bbILWej
annual general meeting 周年大会 }woo%N P
annual growth rate 年增率;每年增长率 j"|=C$Kn/
annual long-term supplement 长期个案每年补助金 f'aVV!
annual pensionable emolument 可供计算退休金的年薪 T|dY
2
annual report 年报 !H irhDN
Annual Report on the Consumer Price Index 《消费物价指数年报》 /Ya_>+oo
annual return 周年报表;周年申报表;每年报税表格 ulkJR-""&
Annual Return Rules 《周年报表规则》 X90J!
annual review of consumer prices 每年消费物价回顾 :h&fbBH
annual roll-forward basis 逐年延展方式 Z]j*9#G1s
annual salary 年薪 ]b%Hy
annual statement 年度报表;年度决算表 75T7+:p
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 [-;_ZFS{
annuitant 年金受益人 Qkd<sxL
annuity 年金 9lW;Nk*j:
annuity contract 年金合约 L_+k12lm
annuity on human life 人寿年金 n1&% e6XhO
antecedent debt 先前的债项 ghX|3lI\q
ante-dated cheque 倒填日期支票 X(\fN[;
anticipated expenditure 预期开支 F;l$.9? .s
anticipated net profit 预期纯利 k25WucQ
anticipated revenue 预期收入 !2'jrJGc
anti-inflation measure 反通货膨胀措施 x-AZ%)N9
anti-inflationary stance 反通货膨胀立场 ]zQo>W$
apparent deficit 表面赤字 u
a~CEs
apparent financial solvency 表面偿债能力 n ;$5Cq!v=
apparent partner 表面合伙人 W'.s\e?gh
application for personal assessment 个人入息课税申请书 "(3BvMA&!9
application of fund 资金应用 u#V5
?i
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 1!1beR]
appointed actuary 委任精算师 l*kPOyB
appointed auditor 委任核数师;委任审计师 rZfN+S,g
appointed trustee 委任的受托人 DiEluA&w9
appointer 委任人 }2uI?i8
apportioned pro rata 按比例分摊 S`"LV $8
apportionment 分配;分摊 3'c0#h@VD
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 NyVnA
apportionment formula 分摊方程式 1Lg-.-V
apportionment of estate duty 遗产税的分摊 & M~`:R
appraisal 估价;评估 -#2)?NkeE
appreciable growth 可观增长 spGB)k,^
appreciable impact 显着影响 >9q&PEc
appreciable increase 可观增长 ;IVDr:
appreciation 增值;升值 }p!HT6 tZ
appreciation against other currencies 相对其他货币升值 =ZDAeVz3w
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 PB/IFsJ
appreciation tax 增值税 <oWB0%
appropriation 拨款;拨用;拨付 `xywho%/Y
appropriation account 拨款帐目 OnF3l Cmu
Appropriation Bill 拨款法案 |ZCn`9hvn
appropriation-in-aid system 补助拨款办法 &p}$J)q
approved assets 核准资产 AjT%]9
V?
approved basket stock 认可一篮子证券 +[R/=$
approved budget 核准预算 5o6>T!
approved charitable donation 认可慈善捐款 mFSw@CC
approved charitable institution 认可慈善机构 @*qz(h]\
approved currency 核准货币;认可货币 r; xLP
approved estimates 核准预算 AwTJJ0>
approved estimates of expenditure 核准开支预算 u6MzRC
approved overseas insurer 核准海外保险人 98WZ){+,m
approved overseas trust company 核准海外信托公司 >j'ZPwj^
approved pooled investment fund 核准汇集投资基金 .h&
.
K
approved provident fund scheme 认可公积金计划 E[*Fz1>
approved provision 核准拨款 +Wx{:
approved redeemable share 核准可赎回股份 8S<@"v
approved regional stock 认可地区性证券 xw3YK!$sIF
approved retirement scheme 认可退休金计划 uFLx
approved subordinated loan 核准附属贷款 &CIVL#];e
arbitrage 套戥;套汇;套利 qR8u$2}NY
arbitrageur 套戥者;套汇者 3Ezy %7
arbitrary amount 临时款项 Wa1,
p
arrangement 措施;安排;协定 3Te^
arrears 欠款 v k?skN@
arrears of pay 欠付薪酬 ]_8qn'7
arrears of revenue 逾期未收税款;逾期未收的帐项 ph_4q@
articles of association 组织章程;组织细则;组织章程细则 hBFP1u/E'
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ]b= P=
ascertainment of profit 确定利润 gt ";2,;X
"Asia Clear" “亚洲结算系统”