allotment 分配;配股 6g|,]{
allotment notice 股份配售通知;配股通知 @t%da^-HS"
allotment of shares 股份分配 /Q1 b%C
allowable 可获宽免;免税的 =Z\q``RBy
allowable business loss 可扣除的营业亏损 M| (VM=~
allowable expenses 可扣税的支出 dn(!wC]
allowance 免税额;津贴;备抵;准备金 Kxsd@^E
allowance for debts 债项的免税额 gP%<<yl
allowance for depreciation by wear and tear 耗损折旧免税额 )Te\6qM
allowance for funeral expenses 殡殓费的免税额 <Wn~s=
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 8<VDp Y
allowance for repairs and outgoings 修葺及支出方面的免税额 7{#p'.nc5
allowance to debtor 给债务人的津贴 w
<r*&
alteration of capital 资本更改 y\FQt];z)
alternate trustee 候补受托人 Z",0 $Gxu
amalgamation 合并 ug9Ja)1|
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5U2%X
pO
ambit of charges 征税范围;收费范围 mdc?~?? 8
amended valuation 经修订的估值 F5*-HR
American Commodities Exchange 美国商品交易所 8{>|%M
American Express Bank Limited 美国运通银行 )I%M]K]F
American Stock Exchange 美国证券交易所 sp\6-*F
amortization 摊销 ygz2bHpD~
amount due from banks 存放银行同业的款项 f#s 6 'g
amount due from banks abroad 存放海外银行同业的款项 o,i_py
amount due from holding companies 控股公司欠款 F 'uqL+jVO
amount due from local banks 存放本港银行同业的款项 6()Jx%
amount due to banks 银行同业的存款 XRPJPwes]
amount due to banks abroad 海外银行同业的存款 @/#G2<Vp1
amount due to holding companies 控股公司存款 zJX Z0yRT
amount due to local banks 本港银行同业的存款 +L 09^I
amount due to outport banks 外埠银行同业的存款 v[$e{ Dz(
amount for note issue 发行纸币的款额 ie1~QQ
amount of bond 担保契据的款额 D1RQkAZS
amount of consideration 代价款额 qsj$u-xhX
amount of contribution 供款数额 =c6d$
amount of indebtedness 负债款额 y;az&T
amount of principal of the loan 贷款本金额 )
gl{ x
amount of rates chargeable 应征差饷数额 r*{.|>me
amount of share capital 股本额 0*MUe1{
amount of sums assured 承保款额 z(A60b}
amount of variation 变动幅度 C^$E#|E9 N
amount of vote 拨款数额 YIN* '!N
amount payable 应付款额 =ls+vH40&
amount receivable 应收款额 -c>3|bo
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4zs0+d+
analysis 分析 \4 b^*`d
ancillary risk 附属风险 -o/Vp>_UOE
annual account 周年帐目;周年帐目报表;年度决算;年结 DcxT6[
annual accounting date 年结日期 <SE-:T]sBz
annual allowance 每年免税额;年积金;年度津贴;年津 e/4C` J-
annual balance 年度余额 ]+G
.S-a
annual disposable income 每年可动用收入 |21VOPBS
annual estimates 周年预算 .nY}_&
annual fee 年费 BiU>h.4=\(
annual general meeting 周年大会 =bp'5h8_
annual growth rate 年增率;每年增长率 -']Idn6
annual long-term supplement 长期个案每年补助金 IfH/~EtX
annual pensionable emolument 可供计算退休金的年薪 );HhV,$n
annual report 年报 o"qxR'V
Annual Report on the Consumer Price Index 《消费物价指数年报》 _E9[4%f
annual return 周年报表;周年申报表;每年报税表格 F*G]Na@6D
Annual Return Rules 《周年报表规则》 =o~mZ/ 7=M
annual review of consumer prices 每年消费物价回顾 I!!cA?W
annual roll-forward basis 逐年延展方式 CL7_3^2qI
annual salary 年薪 5Y;&L!T
annual statement 年度报表;年度决算表 2a-]TVL3
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 vAP1PQX;
annuitant 年金受益人 ]R~
hzo
annuity 年金 e=##X}4zZ
annuity contract 年金合约 E!X>
C^
annuity on human life 人寿年金 z}SJ~WY'[
antecedent debt 先前的债项 |7K>`
ante-dated cheque 倒填日期支票 3B]E2
anticipated expenditure 预期开支 y /vc\e
anticipated net profit 预期纯利 n:a~=^IV
anticipated revenue 预期收入 TQ![
anti-inflation measure 反通货膨胀措施 a,fcKe&B
anti-inflationary stance 反通货膨胀立场 (<.\v@7HC
apparent deficit 表面赤字 {*;K>%r\o
apparent financial solvency 表面偿债能力 E;H9]*x/
apparent partner 表面合伙人 \hBzQ%0
application for personal assessment 个人入息课税申请书 0OlT^
application of fund 资金应用 P\@kqf~pC
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 %4R1rUrgt|
appointed actuary 委任精算师 aY4v'[
appointed auditor 委任核数师;委任审计师 <0Y<9+g!
appointed trustee 委任的受托人 ]?V:+>t=
appointer 委任人 |)d%3s\
apportioned pro rata 按比例分摊 CY=lN5!J
apportionment 分配;分摊 7`7 M4
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?}KD<R
apportionment formula 分摊方程式 \R9izuc9
apportionment of estate duty 遗产税的分摊 #t2N=3dOj
appraisal 估价;评估 'PrBa[%
appreciable growth 可观增长 "C3J[) qC
appreciable impact 显着影响
l
d"rL6
appreciable increase 可观增长 Js:U1q
appreciation 增值;升值 UFZOu%Y
appreciation against other currencies 相对其他货币升值 d %FLk=]
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3
[#Rm>,Vu
appreciation tax 增值税 p5"pQeS
appropriation 拨款;拨用;拨付 r(>812^\
appropriation account 拨款帐目 #Mk3cp^Yl
Appropriation Bill 拨款法案 K8&) kfyI
appropriation-in-aid system 补助拨款办法 -
G7)Y:
approved assets 核准资产 d=D#cs;\
approved basket stock 认可一篮子证券 Wm{ebx
approved budget 核准预算 r#oJch=
approved charitable donation 认可慈善捐款 tZx}/&m-
approved charitable institution 认可慈善机构 \-Xtbm
approved currency 核准货币;认可货币 2&pE
approved estimates 核准预算 Q(Yn8t
approved estimates of expenditure 核准开支预算 O46v
approved overseas insurer 核准海外保险人 _PGd\>Ve
approved overseas trust company 核准海外信托公司 UlNiH
approved pooled investment fund 核准汇集投资基金 :,yC\,H^
approved provident fund scheme 认可公积金计划 ukVBC"Ny
approved provision 核准拨款 -awG14%
approved redeemable share 核准可赎回股份 _Wk*h}x
approved regional stock 认可地区性证券 FSz<R*2
approved retirement scheme 认可退休金计划 :+w6
i_\d5
approved subordinated loan 核准附属贷款 mJ(
ElDG
arbitrage 套戥;套汇;套利 !?).4yr
arbitrageur 套戥者;套汇者 |Vlx
:
arbitrary amount 临时款项 F/1
m&1t
arrangement 措施;安排;协定 rtbV*@Z
arrears 欠款 XM"Qs.E
arrears of pay 欠付薪酬 -{C Gn5]_#
arrears of revenue 逾期未收税款;逾期未收的帐项 ^7i7yM}6(
articles of association 组织章程;组织细则;组织章程细则 2wPc
yD
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 T.')XKP)1N
ascertainment of profit 确定利润 S[hyN7sI
"Asia Clear" “亚洲结算系统”