allotment 分配;配股 T^d<vH
allotment notice 股份配售通知;配股通知
`_
neYT
allotment of shares 股份分配 `{w|2 [C3
allowable 可获宽免;免税的 + rN#
allowable business loss 可扣除的营业亏损 jsV1~1:83
allowable expenses 可扣税的支出 m>[G-~0?kI
allowance 免税额;津贴;备抵;准备金 T[[E )f1[
allowance for debts 债项的免税额 *pS3xit~
allowance for depreciation by wear and tear 耗损折旧免税额 h
}
&dvd
allowance for funeral expenses 殡殓费的免税额 <uoVGV5N
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 9@M;\ @&g
allowance for repairs and outgoings 修葺及支出方面的免税额 mDwuJf8}
allowance to debtor 给债务人的津贴 :&$v.#
alteration of capital 资本更改 hP[/xe
alternate trustee 候补受托人 ;gJAxVD<
amalgamation 合并 s&WE'
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 k?3mFWc
ambit of charges 征税范围;收费范围 OL#i!ia.
amended valuation 经修订的估值 g
p|G q
American Commodities Exchange 美国商品交易所 ="@f~~
American Express Bank Limited 美国运通银行 Ek0
6=2i
American Stock Exchange 美国证券交易所 S>HfyZ&Pc
amortization 摊销 l'!_km0{d
amount due from banks 存放银行同业的款项 W>x.*K
amount due from banks abroad 存放海外银行同业的款项 Mp5Z=2l5
amount due from holding companies 控股公司欠款 5D^2
+`$/
amount due from local banks 存放本港银行同业的款项 xw~oR|`U
amount due to banks 银行同业的存款 HuA4eJ(2
amount due to banks abroad 海外银行同业的存款 ow,! 7|m
amount due to holding companies 控股公司存款 E7SmiD@)
amount due to local banks 本港银行同业的存款 SZxnYVY
amount due to outport banks 外埠银行同业的存款 )h(=X&(d
amount for note issue 发行纸币的款额 0"sZP\<p
amount of bond 担保契据的款额 @O6
2}F
amount of consideration 代价款额 ~:0U.v_V
amount of contribution 供款数额 rP(;^8l"
amount of indebtedness 负债款额 JGhK8E
amount of principal of the loan 贷款本金额 h^H)p`[Gme
amount of rates chargeable 应征差饷数额 #cJ1Jj $
amount of share capital 股本额 c;
1f$$>b
amount of sums assured 承保款额 @Ko}Td&E(
amount of variation 变动幅度 Oeg^%Y
amount of vote 拨款数额
(w<llb`]
amount payable 应付款额 (c3O> *M
amount receivable 应收款额 C1YH\X(r
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 oC!z+<
analysis 分析 a|dn3R>vX
ancillary risk 附属风险 77]Fp(uI
annual account 周年帐目;周年帐目报表;年度决算;年结 >#;>6q9_
annual accounting date 年结日期 K9RRY,JB
annual allowance 每年免税额;年积金;年度津贴;年津 oSR
;Im<2
annual balance 年度余额
R C!~eJG!
annual disposable income 每年可动用收入 7Sycy#D
annual estimates 周年预算 _4lKd`
annual fee 年费 /dR:\ffz2
annual general meeting 周年大会 K[-G2
annual growth rate 年增率;每年增长率 -OgC. 6
annual long-term supplement 长期个案每年补助金 \gir
annual pensionable emolument 可供计算退休金的年薪 *2m{i:3
annual report 年报 _ ^0UK|[
Annual Report on the Consumer Price Index 《消费物价指数年报》 N71%l
annual return 周年报表;周年申报表;每年报税表格 %:-2P
Annual Return Rules 《周年报表规则》 Og2w]
B[
annual review of consumer prices 每年消费物价回顾 @Rqn&tA8
annual roll-forward basis 逐年延展方式 @7?L+.r$9
annual salary 年薪 `qy@Qo
annual statement 年度报表;年度决算表 E@@XWU21;N
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 )*BG-nM u
annuitant 年金受益人 Fy^8]u*Fu
annuity 年金 ?j8_j
annuity contract 年金合约 @w,O1Xwj
annuity on human life 人寿年金 NF*Z<$ '%
antecedent debt 先前的债项 ML1/1GK*i+
ante-dated cheque 倒填日期支票 w[;5]z
anticipated expenditure 预期开支 u>03l(X6f
anticipated net profit 预期纯利 5W_Rg:J{P
anticipated revenue 预期收入 7t%
|s!~
anti-inflation measure 反通货膨胀措施 +39p5O!
anti-inflationary stance 反通货膨胀立场 )3!z2f: e
apparent deficit 表面赤字 0ol*!@?
apparent financial solvency 表面偿债能力 $r(9'm}W
apparent partner 表面合伙人 7}fT7tsN
application for personal assessment 个人入息课税申请书 @w;&:J9m
application of fund 资金应用 6oR5q 4
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 f5t/=/6>F
appointed actuary 委任精算师 >s;dooZ
appointed auditor 委任核数师;委任审计师 }}d,xI
appointed trustee 委任的受托人 /o nZ14
appointer 委任人 h}GzQry1
apportioned pro rata 按比例分摊 t \,XG
apportionment 分配;分摊 >yt8gw0J
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 jH2_Ekgc;_
apportionment formula 分摊方程式 gp]T.ol
apportionment of estate duty 遗产税的分摊 6"c(5#H
appraisal 估价;评估 Y$eO:67;
appreciable growth 可观增长 yT C+5_7
appreciable impact 显着影响 =zwn3L8 fL
appreciable increase 可观增长 ,D{D
QJ(B
appreciation 增值;升值 ggzcANCD<
appreciation against other currencies 相对其他货币升值 *)qxrBc0
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `R_;n#3F0
appreciation tax 增值税 >+ku:<Hw%.
appropriation 拨款;拨用;拨付 Nb/Z
+
appropriation account 拨款帐目 ;v%f +
Appropriation Bill 拨款法案 Zopi;O J
appropriation-in-aid system 补助拨款办法 /G!M\teeF
approved assets 核准资产 "l-R|>6~
approved basket stock 认可一篮子证券 t`"pn<
approved budget 核准预算 d01]5'f?o
approved charitable donation 认可慈善捐款 D'\gy
$9m1
approved charitable institution 认可慈善机构 M:.0]'[s5
approved currency 核准货币;认可货币 T5+9#
approved estimates 核准预算 /9@VnM
approved estimates of expenditure 核准开支预算 CdNb&
Nyz
approved overseas insurer 核准海外保险人 M_f.e!?
approved overseas trust company 核准海外信托公司 Qis/'9a
approved pooled investment fund 核准汇集投资基金 <2fgao&-n
approved provident fund scheme 认可公积金计划 %v<BE
tq
approved provision 核准拨款 1C<@QrT
approved redeemable share 核准可赎回股份 q3/ 0xN+?
approved regional stock 认可地区性证券 =$F<Ac;&
approved retirement scheme 认可退休金计划 )&.Zxo;q=
approved subordinated loan 核准附属贷款 KWiP`h8
arbitrage 套戥;套汇;套利 qPgny/(
arbitrageur 套戥者;套汇者 (cm8x
arbitrary amount 临时款项 G9r~O#=gy
arrangement 措施;安排;协定 =]W[{@P
arrears 欠款 %. W56
arrears of pay 欠付薪酬 1R7w
arrears of revenue 逾期未收税款;逾期未收的帐项 zEs:OOM
articles of association 组织章程;组织细则;组织章程细则 |sPUb;&~
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 s73' h
ascertainment of profit 确定利润 iO{LsG*5Z
"Asia Clear" “亚洲结算系统”