allotment 分配;配股 ?5
+=
allotment notice 股份配售通知;配股通知 X"[c[YT!%[
allotment of shares 股份分配 un..UU4
allowable 可获宽免;免税的 eR;cl$
allowable business loss 可扣除的营业亏损 fwOvlD&e
allowable expenses 可扣税的支出 /r]IY.
allowance 免税额;津贴;备抵;准备金
ft
$/-;
allowance for debts 债项的免税额 ^(a %B
allowance for depreciation by wear and tear 耗损折旧免税额 3UBG?%!$f
allowance for funeral expenses 殡殓费的免税额 ;up89a-,9
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 )TP7gLv=b
allowance for repairs and outgoings 修葺及支出方面的免税额 a|66[
allowance to debtor 给债务人的津贴 #Ok*Or
alteration of capital 资本更改 ^Dd$8$?[
alternate trustee 候补受托人 s K s
D
amalgamation 合并 [S*bN!t
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 QPdhesrd-
ambit of charges 征税范围;收费范围 :;]6\/ky
amended valuation 经修订的估值 J;G+6C$:
American Commodities Exchange 美国商品交易所 #,$d!l @
American Express Bank Limited 美国运通银行 WzZb-F
American Stock Exchange 美国证券交易所 D[9eu>"'9M
amortization 摊销 p+A#t~K
amount due from banks 存放银行同业的款项 $0{c=r9
amount due from banks abroad 存放海外银行同业的款项 bl:.D~@
amount due from holding companies 控股公司欠款 e>MC
3D`5
amount due from local banks 存放本港银行同业的款项 1'Kn:I
amount due to banks 银行同业的存款 V~ZAs+(2Z
amount due to banks abroad 海外银行同业的存款 up`!r;5-
amount due to holding companies 控股公司存款 Rsqb<+7
amount due to local banks 本港银行同业的存款 }cMb0`oA
amount due to outport banks 外埠银行同业的存款 Uln[UK
amount for note issue 发行纸币的款额 `|Tr"xavf
amount of bond 担保契据的款额 6x6PP}IX
amount of consideration 代价款额 NCd_h<}|6F
amount of contribution 供款数额 >H?8?a D
amount of indebtedness 负债款额 aQw?r
amount of principal of the loan 贷款本金额 n|3ENN
amount of rates chargeable 应征差饷数额 |WlWZ8]
amount of share capital 股本额 nIKh<ws4z
amount of sums assured 承保款额 e=TB/W_
amount of variation 变动幅度 3fM~R+p
amount of vote 拨款数额
c`AtKs)u
amount payable 应付款额 X >C*(/a
amount receivable 应收款额 $^}?98m
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 b`fPP{mG
analysis 分析 a\aJw[d{
ancillary risk 附属风险 1Y\g{A"
annual account 周年帐目;周年帐目报表;年度决算;年结 27G6C`}
annual accounting date 年结日期 wjQu3 ,Cj
annual allowance 每年免税额;年积金;年度津贴;年津 '$;S?6$eW
annual balance 年度余额 "{j4?3f)
annual disposable income 每年可动用收入 DNC2]kS<
annual estimates 周年预算 Tf<1Z{9
annual fee 年费 Hq3"OMG q
annual general meeting 周年大会 Z$~Wr3/
annual growth rate 年增率;每年增长率 oaM $<
annual long-term supplement 长期个案每年补助金 tJ i#bg%
annual pensionable emolument 可供计算退休金的年薪 V8 }yK$4b
annual report 年报 xP
"7B9B
Annual Report on the Consumer Price Index 《消费物价指数年报》 8|OsVIe%
annual return 周年报表;周年申报表;每年报税表格 5iwJdm
Annual Return Rules 《周年报表规则》 w:#yu
annual review of consumer prices 每年消费物价回顾 ^#9
&Rk!t
annual roll-forward basis 逐年延展方式 \f5$L`
annual salary 年薪 ZM`6zS!
annual statement 年度报表;年度决算表 D({%FQ"
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 @GK0j"
_
annuitant 年金受益人 CMI%jyiX
annuity 年金 NVAt-u0LB
annuity contract 年金合约 s(o{SC'tt
annuity on human life 人寿年金 4U*J{''L
antecedent debt 先前的债项 Xk8+m>
ante-dated cheque 倒填日期支票 Oca_1dlx
anticipated expenditure 预期开支 =rM
T1
anticipated net profit 预期纯利 D4$;jz,,
anticipated revenue 预期收入 ]<V[H
anti-inflation measure 反通货膨胀措施 K?8{y
anti-inflationary stance 反通货膨胀立场
pQKR
apparent deficit 表面赤字 6*J`2U9Q
apparent financial solvency 表面偿债能力 QX1QYwcm G
apparent partner 表面合伙人 \!Cix}}1
application for personal assessment 个人入息课税申请书 NTkGLD1e.
application of fund 资金应用 vd6Y'Zk|F6
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 *$1M=$
appointed actuary 委任精算师 )
wtVFG
appointed auditor 委任核数师;委任审计师 3Un
q
9
appointed trustee 委任的受托人 M_<O'Ii3
appointer 委任人 .DiH)
apportioned pro rata 按比例分摊
XCc/\
apportionment 分配;分摊 dbQUW#<Q
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 R
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I
apportionment formula 分摊方程式 Ne!F
p
apportionment of estate duty 遗产税的分摊 F[BJhN*]a
appraisal 估价;评估 }OZp[V
appreciable growth 可观增长 -!f)P=S
appreciable impact 显着影响 X`JWYb4
appreciable increase 可观增长 UE3(L
^
appreciation 增值;升值 `z=U-v'H)D
appreciation against other currencies 相对其他货币升值 z-$ bce9*
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^1^k<
appreciation tax 增值税 /Ut h#s:
appropriation 拨款;拨用;拨付 T[]2]K[&B
appropriation account 拨款帐目 ,K'>s<}
Appropriation Bill 拨款法案 #9M6 q
appropriation-in-aid system 补助拨款办法 0*^ J;QGE
approved assets 核准资产 C8 9c2
approved basket stock 认可一篮子证券 V3DXoRE-8i
approved budget 核准预算 (L}
approved charitable donation 认可慈善捐款 2#:/C:
approved charitable institution 认可慈善机构 Dvbrpn!sk
approved currency 核准货币;认可货币 m7}PJ^*b
approved estimates 核准预算 e=ZwhRP
approved estimates of expenditure 核准开支预算 5G"LuA
approved overseas insurer 核准海外保险人 a$H*C(wL
approved overseas trust company 核准海外信托公司 Z
M_
6A1
approved pooled investment fund 核准汇集投资基金 &.J8O+
approved provident fund scheme 认可公积金计划 VrLU07"0n
approved provision 核准拨款 K=T]@ix$
approved redeemable share 核准可赎回股份 d*Q:[RUf,
approved regional stock 认可地区性证券 >oSNKE
approved retirement scheme 认可退休金计划 golr,+LSo
approved subordinated loan 核准附属贷款 +EK(r@eV
arbitrage 套戥;套汇;套利
q/w<>u
arbitrageur 套戥者;套汇者 erTb9`N4
arbitrary amount 临时款项 GO0Spf_Gh
arrangement 措施;安排;协定 ^PA[fL"
arrears 欠款 ,S[,F0"%
arrears of pay 欠付薪酬 WwG +Xa
arrears of revenue 逾期未收税款;逾期未收的帐项 pie<jZt
articles of association 组织章程;组织细则;组织章程细则 DY1?37h
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 o (fZZ`6Y
ascertainment of profit 确定利润 Hbwjs?Vq?]
"Asia Clear" “亚洲结算系统”