allotment 分配;配股 qc2j
}D0
allotment notice 股份配售通知;配股通知 f
<fa+fB
allotment of shares 股份分配 aTuD|s
allowable 可获宽免;免税的 zUXQl{
allowable business loss 可扣除的营业亏损 &YGd!Q
allowable expenses 可扣税的支出 G|Rsj{2'
allowance 免税额;津贴;备抵;准备金 u)Y~+ [Q
allowance for debts 债项的免税额 x2=Bu#Y
allowance for depreciation by wear and tear 耗损折旧免税额 Yrs7F.Y"
allowance for funeral expenses 殡殓费的免税额 fz\C$[+u
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 4='Xhm
allowance for repairs and outgoings 修葺及支出方面的免税额 t6m3lq{
allowance to debtor 给债务人的津贴 N4I`6uDgD
alteration of capital 资本更改 3p6QJuSB
alternate trustee 候补受托人 Y#S<:,/sb?
amalgamation 合并 h:-ZXIv?
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 U(P^-J<n1
ambit of charges 征税范围;收费范围 6=U81
amended valuation 经修订的估值 "3.v(GVr
American Commodities Exchange 美国商品交易所 Atc9[<~WG
American Express Bank Limited 美国运通银行 a$r-
U_?
American Stock Exchange 美国证券交易所 ~U(`XvR\4
amortization 摊销 0^$
L{V
amount due from banks 存放银行同业的款项 F
M;NA{
amount due from banks abroad 存放海外银行同业的款项 EudX^L5U<d
amount due from holding companies 控股公司欠款 U$v|c%6
amount due from local banks 存放本港银行同业的款项 Z<L}ur
amount due to banks 银行同业的存款
rR]U Ff
amount due to banks abroad 海外银行同业的存款 7aRtw:PQn
amount due to holding companies 控股公司存款 nF>41 K
amount due to local banks 本港银行同业的存款 ?!^ow5"8
amount due to outport banks 外埠银行同业的存款 5xC4lT/U
amount for note issue 发行纸币的款额 <}t~^E,
amount of bond 担保契据的款额 vT~ey
amount of consideration 代价款额 J!Er%QUR
amount of contribution 供款数额 + Ac.@!X}%
amount of indebtedness 负债款额 L#O1>
amount of principal of the loan 贷款本金额 V[ju7\>$Z
amount of rates chargeable 应征差饷数额 k#F |
amount of share capital 股本额 ve($l"T
amount of sums assured 承保款额 E! d?@Xr@
amount of variation 变动幅度 bCMo8Xh
amount of vote 拨款数额 "@^Pb$BLY
amount payable 应付款额 VzfaUAIZl
amount receivable 应收款额 X-LCIT|1
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7irpD7P>
analysis 分析 >*s_)IH2
ancillary risk 附属风险 &H8wYs
annual account 周年帐目;周年帐目报表;年度决算;年结 WX
.Ax$fT
annual accounting date 年结日期 ]H|O
annual allowance 每年免税额;年积金;年度津贴;年津 Ak3cE_*Y/
annual balance 年度余额 pHQrjEF
*
annual disposable income 每年可动用收入 oCfO:7
annual estimates 周年预算 & "i4og<
annual fee 年费 )U12Rshl
annual general meeting 周年大会 -Vg(aD
annual growth rate 年增率;每年增长率 [wU e"{
annual long-term supplement 长期个案每年补助金 q9Zp8&<EqH
annual pensionable emolument 可供计算退休金的年薪 )X
|[jP
annual report 年报 '8%jA$o\g
Annual Report on the Consumer Price Index 《消费物价指数年报》 !Gob `# r
annual return 周年报表;周年申报表;每年报税表格 JfD-CoQS'
Annual Return Rules 《周年报表规则》 e}dGK=`
annual review of consumer prices 每年消费物价回顾 OQW%nF9~
annual roll-forward basis 逐年延展方式 GuK3EM*_
annual salary 年薪 eHHY.^|
annual statement 年度报表;年度决算表 SR%k|YT
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 u7&q(Z&&O
annuitant 年金受益人 UE9RrfdN
annuity 年金 0N;~(Vt2
annuity contract 年金合约 [|".j#ZlK
annuity on human life 人寿年金 |RjAp.pm
antecedent debt 先前的债项 ^'9.VVyz
ante-dated cheque 倒填日期支票 .RNY}bbk
anticipated expenditure 预期开支 e!W U
anticipated net profit 预期纯利 8[b_E5!V
anticipated revenue 预期收入 -pmb-#`M
anti-inflation measure 反通货膨胀措施 QB
uX#bDV
anti-inflationary stance 反通货膨胀立场 >$$z 6A[
apparent deficit 表面赤字 /< k&[
apparent financial solvency 表面偿债能力 Su/8P[q_
apparent partner 表面合伙人 >``sM=W at
application for personal assessment 个人入息课税申请书 d1P|v(
`S9
application of fund 资金应用 J':X$>E|
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 s\+|
ql
appointed actuary 委任精算师
(}g4}A@x
appointed auditor 委任核数师;委任审计师 dx@|M{jz'
appointed trustee 委任的受托人 @C-03`JWuK
appointer 委任人 uMx6:
apportioned pro rata 按比例分摊 7|5X> yt
apportionment 分配;分摊 g.Tc>?~
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |\zzOfaO
apportionment formula 分摊方程式 apOXcZ
apportionment of estate duty 遗产税的分摊 K| dI'TnW
appraisal 估价;评估 AH{#RD
appreciable growth 可观增长 ho-#Xbq#g
appreciable impact 显着影响 SR$ 'JGfp
appreciable increase 可观增长 xi51,y+(5
appreciation 增值;升值 3v@h&7<E
appreciation against other currencies 相对其他货币升值 8`<e\g7-
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _01wRsm%2
appreciation tax 增值税 =oBl
UE
appropriation 拨款;拨用;拨付 zO`4W!x&
appropriation account 拨款帐目 IM% ,A5u
Appropriation Bill 拨款法案 wz'=
appropriation-in-aid system 补助拨款办法 ({ O~O5k
approved assets 核准资产 hkb&]XWi[
approved basket stock 认可一篮子证券 P_4E<"eK
approved budget 核准预算 &szYa-K*
approved charitable donation 认可慈善捐款 +4$][3.
approved charitable institution 认可慈善机构 FsO_|r
approved currency 核准货币;认可货币 #f [}a
approved estimates 核准预算 He,,bq
approved estimates of expenditure 核准开支预算
F\, vIS
approved overseas insurer 核准海外保险人 2x>7>;>
approved overseas trust company 核准海外信托公司 U9ZuD40\
approved pooled investment fund 核准汇集投资基金 z&cM8w:
approved provident fund scheme 认可公积金计划 lEg
jv,
approved provision 核准拨款 %x.du9
approved redeemable share 核准可赎回股份
uNkJe
approved regional stock 认可地区性证券 "OwK
-
approved retirement scheme 认可退休金计划 j7U&a}(
approved subordinated loan 核准附属贷款 uu9IUqEq2
arbitrage 套戥;套汇;套利 m]vS"AdX
arbitrageur 套戥者;套汇者 Y[l<fbh(}
arbitrary amount 临时款项 "fr{:'HX
arrangement 措施;安排;协定 (dZ]j){
arrears 欠款 RIQ-mpg~(k
arrears of pay 欠付薪酬 3&>0'h
arrears of revenue 逾期未收税款;逾期未收的帐项 U
shIQh
articles of association 组织章程;组织细则;组织章程细则 &?1O D5
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 06O_!"GD}
ascertainment of profit 确定利润 xP_/5N=f
"Asia Clear" “亚洲结算系统”