allotment 分配;配股 E,dUO;
allotment notice 股份配售通知;配股通知 vL;>A]oM2
allotment of shares 股份分配 N]14~r=
allowable 可获宽免;免税的 `\P1Ff@z0
allowable business loss 可扣除的营业亏损 `Z#':0Z
allowable expenses 可扣税的支出 .'. bokl/
allowance 免税额;津贴;备抵;准备金 JIjo^zOXsc
allowance for debts 债项的免税额 YNl".c
allowance for depreciation by wear and tear 耗损折旧免税额 >JA>np
allowance for funeral expenses 殡殓费的免税额 hT,rc
Ikg:
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 mfF `K2R
allowance for repairs and outgoings 修葺及支出方面的免税额 ;" D~F
allowance to debtor 给债务人的津贴 +]( #!}oH
alteration of capital 资本更改 [c -|`d^
alternate trustee 候补受托人 <$pv;]n
amalgamation 合并 XAi0lN{,
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 GIT"J}b}
ambit of charges 征税范围;收费范围 $-|$4lr
S
amended valuation 经修订的估值 WJ)4rQ$o
American Commodities Exchange 美国商品交易所 V2xvuDHI
American Express Bank Limited 美国运通银行 ;q5|If
American Stock Exchange 美国证券交易所 6tjV^sjs
amortization 摊销 =y(*?TZH
amount due from banks 存放银行同业的款项 l^KCsea
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amount due from banks abroad 存放海外银行同业的款项 {
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amount due from holding companies 控股公司欠款 ]d~{8h!G
amount due from local banks 存放本港银行同业的款项 4;>HBCM4-
amount due to banks 银行同业的存款 S>p0{:zM
amount due to banks abroad 海外银行同业的存款 uix/O*^
amount due to holding companies 控股公司存款 rC]k'p2x
amount due to local banks 本港银行同业的存款 `8tstWYa]Y
amount due to outport banks 外埠银行同业的存款 OHW|?hI=[
amount for note issue 发行纸币的款额 xX9snSGz
amount of bond 担保契据的款额 QN?EI:
q=
amount of consideration 代价款额 xG(iSuz
amount of contribution 供款数额 ^ fyue~9u
amount of indebtedness 负债款额 :>o0zG[;f
amount of principal of the loan 贷款本金额 FA;-D5=
amount of rates chargeable 应征差饷数额 3IjsV5a
amount of share capital 股本额 mhOgv\?
amount of sums assured 承保款额 kwqY~@W
amount of variation 变动幅度
h
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amount of vote 拨款数额 9[W >`JKo
amount payable 应付款额 >qOj^WO~
amount receivable 应收款额 %rgW}Z5
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [k(b<'
analysis 分析 ()
w;~$J
ancillary risk 附属风险 e*}GQ
annual account 周年帐目;周年帐目报表;年度决算;年结 hF5T9^8
annual accounting date 年结日期 fLd2{jI,
annual allowance 每年免税额;年积金;年度津贴;年津 H3`.Y$z
annual balance 年度余额 `m8WLj
annual disposable income 每年可动用收入 2_6ON
annual estimates 周年预算 )''V}Zn.X
annual fee 年费 x,cvAbwS
annual general meeting 周年大会 $uJc/
annual growth rate 年增率;每年增长率 hQ!59
annual long-term supplement 长期个案每年补助金 >p0,]-.J,r
annual pensionable emolument 可供计算退休金的年薪 ~IWdFUKk
annual report 年报 `W" ;4A
Annual Report on the Consumer Price Index 《消费物价指数年报》 I} 5e{jBB
annual return 周年报表;周年申报表;每年报税表格 km][QEXs%
Annual Return Rules 《周年报表规则》 W}2!~ep!
annual review of consumer prices 每年消费物价回顾 f[.'V1
annual roll-forward basis 逐年延展方式 -meY[!"X
annual salary 年薪 ^W9O_5\g4a
annual statement 年度报表;年度决算表 >Yk|(!v
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 WHOX<YJs
annuitant 年金受益人 7jQVm{{.
annuity 年金 HZ}Igw.Z
annuity contract 年金合约 PB.'huu
annuity on human life 人寿年金 >3ZhPvE-p'
antecedent debt 先前的债项 D/ sYH0.V$
ante-dated cheque 倒填日期支票 z}.6yHS
anticipated expenditure 预期开支 osdoL
anticipated net profit 预期纯利 vdQ#CG$/
anticipated revenue 预期收入 \=[j9'N>
anti-inflation measure 反通货膨胀措施 .T ,HtHe
anti-inflationary stance 反通货膨胀立场 vD:J!|hs(
apparent deficit 表面赤字 wfEL
.h
apparent financial solvency 表面偿债能力 Ycq )$7p
apparent partner 表面合伙人 Y'bz>@1(
application for personal assessment 个人入息课税申请书 K/*"U*9Kv
application of fund 资金应用 GoAh{=s
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 e57R6g)4
appointed actuary 委任精算师 `-{? !
appointed auditor 委任核数师;委任审计师 aaw[ia_E L
appointed trustee 委任的受托人 vu91"
4Fa
appointer 委任人 J~ome7L
apportioned pro rata 按比例分摊 6OAEAIh
apportionment 分配;分摊 %G,7Ul1f
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 GG<0k\RN
apportionment formula 分摊方程式 =Ry8E2NuM
apportionment of estate duty 遗产税的分摊 o|y_j49
appraisal 估价;评估
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appreciable growth 可观增长 &Xh> w(u
appreciable impact 显着影响 'UxI-Lt
appreciable increase 可观增长 s^IC]sW\%
appreciation 增值;升值 Fw{#4
appreciation against other currencies 相对其他货币升值 c2,g%(
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 jF
j'6LT9/
appreciation tax 增值税 3N+B|WrM
appropriation 拨款;拨用;拨付 Hm!"%
appropriation account 拨款帐目 8 l)K3;q_
Appropriation Bill 拨款法案 0vX6n6G}
appropriation-in-aid system 补助拨款办法 1cMLl6Bp>
approved assets 核准资产 ai1;v@1
approved basket stock 认可一篮子证券 1%R${Qhr
approved budget 核准预算 :A!EjIL`#
approved charitable donation 认可慈善捐款 tc)Md
]S
approved charitable institution 认可慈善机构 (Fuu V{x|
approved currency 核准货币;认可货币
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7cK8
approved estimates 核准预算 wbcip8<t
approved estimates of expenditure 核准开支预算
rt Q{
approved overseas insurer 核准海外保险人 DNqV]N_W
approved overseas trust company 核准海外信托公司 8-7Ml3G*
approved pooled investment fund 核准汇集投资基金 3)LS#
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approved provident fund scheme 认可公积金计划 Ta/zDc"e
approved provision 核准拨款 7UGc2J
approved redeemable share 核准可赎回股份 p{W
Am
ly
approved regional stock 认可地区性证券 Y3FFi M[s~
approved retirement scheme 认可退休金计划 =T26vu
approved subordinated loan 核准附属贷款 eq8faC5
arbitrage 套戥;套汇;套利 m9sck:g#L1
arbitrageur 套戥者;套汇者 fp\mBei
arbitrary amount 临时款项 dmv0hof
arrangement 措施;安排;协定 a73VDQr I
arrears 欠款 {jQLr7'
arrears of pay 欠付薪酬 QRKP;aYt
arrears of revenue 逾期未收税款;逾期未收的帐项 EA1&D^nT
articles of association 组织章程;组织细则;组织章程细则 C;/ONF
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ((#BU=0iK
ascertainment of profit 确定利润 Qbjm,>H/^
"Asia Clear" “亚洲结算系统”