allotment 分配;配股 )WaX2uDA?
allotment notice 股份配售通知;配股通知 p^p'/$<6_
allotment of shares 股份分配 mw:3q6
allowable 可获宽免;免税的 QV`X?m
allowable business loss 可扣除的营业亏损 K{,
W_^
allowable expenses 可扣税的支出 JOA%Y;`<#
allowance 免税额;津贴;备抵;准备金 \%w7D6dEZ
allowance for debts 债项的免税额 j'G"ZPw1
allowance for depreciation by wear and tear 耗损折旧免税额 !JT<(I2
allowance for funeral expenses 殡殓费的免税额 on ]\J
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 B=Xnv*e
allowance for repairs and outgoings 修葺及支出方面的免税额 /IGrp.}
allowance to debtor 给债务人的津贴 RA*_&Ll&!C
alteration of capital 资本更改 ?whRlh
alternate trustee 候补受托人 d[~au=
b
amalgamation 合并 o%kSR ]V|
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &>d:ewM\
ambit of charges 征税范围;收费范围 @qg0u#k5
amended valuation 经修订的估值 d/0/$Bz}P
American Commodities Exchange 美国商品交易所 ^ %~Et>C
American Express Bank Limited 美国运通银行 FiV^n6-F`
American Stock Exchange 美国证券交易所 \_iH4<
#>
amortization 摊销 Ig40#pA
amount due from banks 存放银行同业的款项 yrxx+z|wR
amount due from banks abroad 存放海外银行同业的款项 1G e)p4
amount due from holding companies 控股公司欠款 o'x_g^ Y
amount due from local banks 存放本港银行同业的款项 r?Ev.m
amount due to banks 银行同业的存款 ')C_An>X6
amount due to banks abroad 海外银行同业的存款 ~G|{qVO7A
amount due to holding companies 控股公司存款 w]]x[D]L
amount due to local banks 本港银行同业的存款 &(z8GYBr
amount due to outport banks 外埠银行同业的存款 hq|jC
amount for note issue 发行纸币的款额 u;l6sdo
amount of bond 担保契据的款额 GI'&g@?u
amount of consideration 代价款额 \K4CbZ,.
amount of contribution 供款数额 kVB}r.NHP
amount of indebtedness 负债款额 MkluK=$
amount of principal of the loan 贷款本金额 Ep v3/`I
amount of rates chargeable 应征差饷数额 oKMg7 3*
amount of share capital 股本额 b&|YQW}~
amount of sums assured 承保款额 ey9fbS ^I
amount of variation 变动幅度 tZJ
9}\r
amount of vote 拨款数额 `#IT24!
amount payable 应付款额 0X S' v,|
amount receivable 应收款额 Og%zf1)aZM
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3'gd'`Hn/
analysis 分析 ];wohW%
ancillary risk 附属风险 4n.i<K8K[
annual account 周年帐目;周年帐目报表;年度决算;年结 9X^-)G>
annual accounting date 年结日期 epY;1,;>
annual allowance 每年免税额;年积金;年度津贴;年津 iz,q8}/(
annual balance 年度余额 K{[Fa,]'
annual disposable income 每年可动用收入 SqT"/e]b'
annual estimates 周年预算 *{4{<O<4
annual fee 年费 v#AO\zYKd
annual general meeting 周年大会 wtgO;w
annual growth rate 年增率;每年增长率 Liz6ob
annual long-term supplement 长期个案每年补助金 ogh2kht
annual pensionable emolument 可供计算退休金的年薪 0,i+
annual report 年报 1<Ztk;$A
Annual Report on the Consumer Price Index 《消费物价指数年报》 HWao3 Lz
annual return 周年报表;周年申报表;每年报税表格 `
A}{
I}xq
Annual Return Rules 《周年报表规则》 ^Qb!k/$3y
annual review of consumer prices 每年消费物价回顾 qz_TcU'
annual roll-forward basis 逐年延展方式 Lu$:,^ C
annual salary 年薪 v:;C|uE|
annual statement 年度报表;年度决算表 !AD,
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 @+Anv
~B.
annuitant 年金受益人 ^
8Nr %NJ
annuity 年金 W} +6L|
annuity contract 年金合约 IEKX'+t'
annuity on human life 人寿年金 d T-O8
antecedent debt 先前的债项 {10+(Vl
ante-dated cheque 倒填日期支票 BDm H^`V
anticipated expenditure 预期开支 K|' ]Hje\
anticipated net profit 预期纯利 $EHn;~w T
anticipated revenue 预期收入 l9Cy30O6
anti-inflation measure 反通货膨胀措施 I>(z)"1
anti-inflationary stance 反通货膨胀立场 b|pNc'u:Cn
apparent deficit 表面赤字 |Z)/
apparent financial solvency 表面偿债能力 Y~\xWYR
apparent partner 表面合伙人 uZ{xt6 f
application for personal assessment 个人入息课税申请书 9~ .BH;ku
application of fund 资金应用 KHC(MdZ
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Bf}0'MK8zQ
appointed actuary 委任精算师 4xC6#:8
appointed auditor 委任核数师;委任审计师 !7Q.w/|=
appointed trustee 委任的受托人 !c;p4B)
appointer 委任人 PyJblW
apportioned pro rata 按比例分摊 m`w6wz
apportionment 分配;分摊 +GEKg~/4e
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Wh&Z *J
apportionment formula 分摊方程式 m3ZOq
B-
apportionment of estate duty 遗产税的分摊 zCN;LpbEJY
appraisal 估价;评估 ,wy:RVv@e
appreciable growth 可观增长 NxRiE
e#m
appreciable impact 显着影响 !Kn+*' #
appreciable increase 可观增长 Ts *'f
appreciation 增值;升值 6v#sq
appreciation against other currencies 相对其他货币升值 yOm6HA``hT
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _J#Hq 'K
appreciation tax 增值税 L
A(JA
appropriation 拨款;拨用;拨付 JC-yiORVr
appropriation account 拨款帐目 h!3Z%M
Appropriation Bill 拨款法案 EG=>F1&M
appropriation-in-aid system 补助拨款办法 SVeU7Q6-
approved assets 核准资产 NW
X%0PGZ
approved basket stock 认可一篮子证券 Pg}G4L?H;J
approved budget 核准预算 c8 fb)`,k
approved charitable donation 认可慈善捐款 .jU0Hu{F4
approved charitable institution 认可慈善机构 n_gB#L$
approved currency 核准货币;认可货币 Z%d4V<fn
approved estimates 核准预算 @k;3
$
approved estimates of expenditure 核准开支预算 {:+^[rerj
approved overseas insurer 核准海外保险人 0([jD25J!
approved overseas trust company 核准海外信托公司 nm
AXU!t'
approved pooled investment fund 核准汇集投资基金 =I3U.^:
approved provident fund scheme 认可公积金计划 u01^ABn
approved provision 核准拨款 s_+XSH[=f
approved redeemable share 核准可赎回股份 *m/u 3.\
approved regional stock 认可地区性证券 _Xe< JJvq
approved retirement scheme 认可退休金计划 3hjwwLKG$
approved subordinated loan 核准附属贷款 ;0{*V5A
arbitrage 套戥;套汇;套利 f4^_FK&
arbitrageur 套戥者;套汇者 IKj1{nZvDc
arbitrary amount 临时款项 l0o_C#"<S
arrangement 措施;安排;协定 }z:=b8}
arrears 欠款 M#,+p8
arrears of pay 欠付薪酬 msJn;(Pn
arrears of revenue 逾期未收税款;逾期未收的帐项 ;f*xOdi*k
articles of association 组织章程;组织细则;组织章程细则 |EA1+I.&x
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 $^GnY7$!>
ascertainment of profit 确定利润 "a
H]4DO
"Asia Clear" “亚洲结算系统”