allotment 分配;配股 ?_*X\En*3
allotment notice 股份配售通知;配股通知 C)66^l!x
allotment of shares 股份分配 wxU@M1w}
allowable 可获宽免;免税的 CmKbpN*
allowable business loss 可扣除的营业亏损 LldZ"%P
allowable expenses 可扣税的支出 _{0'3tI7
allowance 免税额;津贴;备抵;准备金 y5gTd_-
allowance for debts 债项的免税额 a~jU~('4}w
allowance for depreciation by wear and tear 耗损折旧免税额 L,6v!9@
allowance for funeral expenses 殡殓费的免税额 ,Axk\7-
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 0<Q['l4Ar
allowance for repairs and outgoings 修葺及支出方面的免税额 %"kF i
allowance to debtor 给债务人的津贴 8>Az<EF^=#
alteration of capital 资本更改 LCKCg[D
alternate trustee 候补受托人 sI>I
amalgamation 合并 Q{FK_Mv<
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3fA.DK[4[
ambit of charges 征税范围;收费范围 9n\:grW
amended valuation 经修订的估值 !0i6:2nw
American Commodities Exchange 美国商品交易所 ?Vg251-H
American Express Bank Limited 美国运通银行 mcbvB5U
American Stock Exchange 美国证券交易所 ,=!_7'm
amortization 摊销 |hHj7X<?k
amount due from banks 存放银行同业的款项 2ZUI~:U Z
amount due from banks abroad 存放海外银行同业的款项 .yK~FzL
s
amount due from holding companies 控股公司欠款 I|&<!{Rq
amount due from local banks 存放本港银行同业的款项 YQ/
amount due to banks 银行同业的存款 o3C7JG
amount due to banks abroad 海外银行同业的存款 kF{'?R5w
amount due to holding companies 控股公司存款 8x":7 yV&
amount due to local banks 本港银行同业的存款 Q>OBK&
'
amount due to outport banks 外埠银行同业的存款 ppL*#/jYt
amount for note issue 发行纸币的款额 ob=
](
amount of bond 担保契据的款额 }.`no
amount of consideration 代价款额 [{R^!Az&b<
amount of contribution 供款数额 YO&=fd*
amount of indebtedness 负债款额 MP
a F
amount of principal of the loan 贷款本金额 m/M=.\]
amount of rates chargeable 应征差饷数额 i{T mn
amount of share capital 股本额 xLX2F
amount of sums assured 承保款额 `X;' *E]e
amount of variation 变动幅度 EL/~c*a/
amount of vote 拨款数额 ,_+Gb
amount payable 应付款额 l 1C'<+2j!
amount receivable 应收款额 8kn> ?
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 | R\PQ/)
analysis 分析 =17d7#-
ancillary risk 附属风险 U1oZ\Mh
annual account 周年帐目;周年帐目报表;年度决算;年结 >aw`kr
annual accounting date 年结日期 jg)+]r/hS
annual allowance 每年免税额;年积金;年度津贴;年津 4\?
z^^
annual balance 年度余额 Ui:WbH<b{
annual disposable income 每年可动用收入 `LroH>_
annual estimates 周年预算 0Wd2Z-I
annual fee 年费 z?Hi
u6c-
annual general meeting 周年大会 5f#N$mh
annual growth rate 年增率;每年增长率 8rV"? m`S
annual long-term supplement 长期个案每年补助金 r^g"%nq9/
annual pensionable emolument 可供计算退休金的年薪 &|]GTN
`E
annual report 年报 C0O$iWs=
Annual Report on the Consumer Price Index 《消费物价指数年报》 HGiO}|q:
annual return 周年报表;周年申报表;每年报税表格 'sII/sq`(
Annual Return Rules 《周年报表规则》 }Mv$Up
annual review of consumer prices 每年消费物价回顾 K$1(HbL
annual roll-forward basis 逐年延展方式 ^pc?oDPSg
annual salary 年薪 L<QjkFj
annual statement 年度报表;年度决算表 ?R!?}7
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 iNO}</7?
annuitant 年金受益人 ZBY*C;[)*P
annuity 年金 dQ.:xu}~
annuity contract 年金合约 $c1zMkY)u
annuity on human life 人寿年金 :abpht
antecedent debt 先前的债项 D*_Z"q_B
ante-dated cheque 倒填日期支票 hD*83_S
anticipated expenditure 预期开支 f)_k_ <
anticipated net profit 预期纯利 /s~(? =qYH
anticipated revenue 预期收入 uUIjntSF(
anti-inflation measure 反通货膨胀措施 ._X|Ye9/
anti-inflationary stance 反通货膨胀立场 XI5TVxo(q
apparent deficit 表面赤字 m=K46i+NE
apparent financial solvency 表面偿债能力 ~9We)FvU4
apparent partner 表面合伙人 evQk,;pIm
application for personal assessment 个人入息课税申请书 <V
b
SEi
application of fund 资金应用 ~[Fh+t(Y
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 "AuU5G 9'I
appointed actuary 委任精算师 S%6 V(L|
appointed auditor 委任核数师;委任审计师 A[hvT\X
appointed trustee 委任的受托人 1m{c8Z.h/d
appointer 委任人 EYy|JT]B
apportioned pro rata 按比例分摊 /EvnwYQy
apportionment 分配;分摊 hpBn_
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 vEZd;40y
apportionment formula 分摊方程式 (?vKe5
apportionment of estate duty 遗产税的分摊 O<\h_
appraisal 估价;评估 ETQL,t9m
appreciable growth 可观增长 3?
x}48
appreciable impact 显着影响 zI&).
appreciable increase 可观增长 E%&E<<nhZ
appreciation 增值;升值 QUb#84
appreciation against other currencies 相对其他货币升值 )VM'^sV?
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .a_xQ]eQ
appreciation tax 增值税 (L
8V)1N
appropriation 拨款;拨用;拨付 D>6vI
appropriation account 拨款帐目 IAFj_VWC0
Appropriation Bill 拨款法案 3bK=Q3N
appropriation-in-aid system 补助拨款办法 1\LK[tvh
approved assets 核准资产 &eIwlynm
approved basket stock 认可一篮子证券 aUyJi
approved budget 核准预算 6xW1
7P
approved charitable donation 认可慈善捐款 N
6t `45
approved charitable institution 认可慈善机构 VD0U]~CWR
approved currency 核准货币;认可货币 /8[T2Z!
approved estimates 核准预算 0N`'a?x
approved estimates of expenditure 核准开支预算 =|O><O|
approved overseas insurer 核准海外保险人 ApotRr$)
approved overseas trust company 核准海外信托公司 T,uVt^.R+
approved pooled investment fund 核准汇集投资基金 J]gtgt^
approved provident fund scheme 认可公积金计划 pP^"p"<s
approved provision 核准拨款 JrJTIUf_
approved redeemable share 核准可赎回股份 r.10b]b
approved regional stock 认可地区性证券 VCCG_K9'
approved retirement scheme 认可退休金计划 Y6OR
I
approved subordinated loan 核准附属贷款 ?t"bF :!
arbitrage 套戥;套汇;套利 k}908%w
arbitrageur 套戥者;套汇者 40Z/;,wp{
arbitrary amount 临时款项 V?C_PMa
arrangement 措施;安排;协定 nOdAp4{:q%
arrears 欠款 G}0fk]%\:
arrears of pay 欠付薪酬 1IeB_t
arrears of revenue 逾期未收税款;逾期未收的帐项 eSA%:Is.
articles of association 组织章程;组织细则;组织章程细则 5
im
qZw
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Sp~gY]:
ascertainment of profit 确定利润 &k0c|q]
"Asia Clear" “亚洲结算系统”