allotment 分配;配股 ?o(X0
allotment notice 股份配售通知;配股通知 a^}P_hg}-
allotment of shares 股份分配 }vxH)U6$q
allowable 可获宽免;免税的 &_^*rD~
allowable business loss 可扣除的营业亏损 )6R#k8'ERr
allowable expenses 可扣税的支出 >La L!PnZ
allowance 免税额;津贴;备抵;准备金 DEwtP
allowance for debts 债项的免税额 F+y`4>x
allowance for depreciation by wear and tear 耗损折旧免税额 N5an9r&z(1
allowance for funeral expenses 殡殓费的免税额 d_7Xlp@
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 (R*jt,x
allowance for repairs and outgoings 修葺及支出方面的免税额 O\8|niW|
allowance to debtor 给债务人的津贴 i6 ypx
alteration of capital 资本更改 .gkPG'm[
alternate trustee 候补受托人 SnF[mN'
amalgamation 合并 =&b$W/l)0
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [Fj#7VZK
ambit of charges 征税范围;收费范围 wrb& ta
amended valuation 经修订的估值 |e[0Qo@
American Commodities Exchange 美国商品交易所 &'ETx"
American Express Bank Limited 美国运通银行 yjFQk,A
American Stock Exchange 美国证券交易所 #m$% S%s
amortization 摊销 ,t&-`U]AX
amount due from banks 存放银行同业的款项 ^Er`{|o6u
amount due from banks abroad 存放海外银行同业的款项 A%w]~ chC9
amount due from holding companies 控股公司欠款 tfKeo|DM"
amount due from local banks 存放本港银行同业的款项 |tJ%:`DGw
amount due to banks 银行同业的存款 MbF e1U]B
amount due to banks abroad 海外银行同业的存款 >/`cmNmb
amount due to holding companies 控股公司存款 5eSTT#[+R
amount due to local banks 本港银行同业的存款 0V,MDX}#_
amount due to outport banks 外埠银行同业的存款 pr,1Wp0l
amount for note issue 发行纸币的款额 "oXAIfU#T
amount of bond 担保契据的款额 H|:)K^o
amount of consideration 代价款额 2GKU9cV*`
amount of contribution 供款数额 _5S$mc8K0
amount of indebtedness 负债款额 <^'+]?
amount of principal of the loan 贷款本金额 I\%Lb
z
amount of rates chargeable 应征差饷数额 95 .'t}
amount of share capital 股本额 u,
,WD
amount of sums assured 承保款额 yz$1qEII`q
amount of variation 变动幅度 v9` B.(Ru
amount of vote 拨款数额 jv=f@:[`I
amount payable 应付款额 IS4K$Ac.
amount receivable 应收款额 m"7 R
4O
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "XsY~
analysis 分析 H1j6.i}q
ancillary risk 附属风险 }
=m?gF%3
annual account 周年帐目;周年帐目报表;年度决算;年结 nzJi)A./
annual accounting date 年结日期 GJt9hDM$0
annual allowance 每年免税额;年积金;年度津贴;年津 & c9Fw:f;
annual balance 年度余额 FRQ("6(
annual disposable income 每年可动用收入 fQ_8{=<-&X
annual estimates 周年预算 W
(c\$2`
annual fee 年费 kDP^[V
P+
annual general meeting 周年大会 L?C~
qS2g
annual growth rate 年增率;每年增长率 +
siNU#!
annual long-term supplement 长期个案每年补助金 c%/&@vs7
annual pensionable emolument 可供计算退休金的年薪 f#Cdx"
annual report 年报 _v=WjN
Annual Report on the Consumer Price Index 《消费物价指数年报》 DSZhl-uGM
annual return 周年报表;周年申报表;每年报税表格 ~)IJE+e>}
Annual Return Rules 《周年报表规则》 :XZom+>2n
annual review of consumer prices 每年消费物价回顾 ?[/,*Q%
annual roll-forward basis 逐年延展方式 8[`<u[Iv
annual salary 年薪 )[X!/KR90
annual statement 年度报表;年度决算表 mf_'|
WDs
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ZV4'
|q
annuitant 年金受益人 E/P53CD
annuity 年金 |A/_Qe|s2
annuity contract 年金合约 [Q_|6Di
annuity on human life 人寿年金 (IHBib "
antecedent debt 先前的债项 E^W*'D
ante-dated cheque 倒填日期支票 Yn2^n
T=8
anticipated expenditure 预期开支 cE>/iZc
anticipated net profit 预期纯利 %vYlu%c<
anticipated revenue 预期收入 +9rbQ?'
anti-inflation measure 反通货膨胀措施 &0Zk3D4
anti-inflationary stance 反通货膨胀立场 &:f'{>3
z
apparent deficit 表面赤字 t\d;}@bl
apparent financial solvency 表面偿债能力 s:F+bG}|
apparent partner 表面合伙人 Q09~vFBg
application for personal assessment 个人入息课税申请书 [\n.[4gq"
application of fund 资金应用 tU/NwA"
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 #|h8u`
appointed actuary 委任精算师 n(Op<
appointed auditor 委任核数师;委任审计师 3^yWpSC
appointed trustee 委任的受托人 L\CM);y
appointer 委任人 <U`Nb) &
apportioned pro rata 按比例分摊 QO1Gq9
apportionment 分配;分摊 yzb&
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,k' 6<Hw
apportionment formula 分摊方程式 -"9)c^KVx
apportionment of estate duty 遗产税的分摊 Jd6Q 9~z#
appraisal 估价;评估 bO%ck-om!
appreciable growth 可观增长 R*eM 1
appreciable impact 显着影响 8&hn$~ate
appreciable increase 可观增长 Cy'W!qH
appreciation 增值;升值 ]JuB6o_L
appreciation against other currencies 相对其他货币升值 9sU,.T
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 TsW6 w
appreciation tax 增值税 *`'%tp"'+
appropriation 拨款;拨用;拨付 ;QD;5
<1
appropriation account 拨款帐目 "dOY_@kg
Appropriation Bill 拨款法案 HcS^3^Y
appropriation-in-aid system 补助拨款办法 ([o:_5/8I
approved assets 核准资产 x+`3G.
approved basket stock 认可一篮子证券 1RHH<c%2n
approved budget 核准预算 a3IB, dr5P
approved charitable donation 认可慈善捐款 irj}:f;!eF
approved charitable institution 认可慈善机构 sswAI|6ou
approved currency 核准货币;认可货币 2;r^~
:
approved estimates 核准预算 iGNKf|8{
approved estimates of expenditure 核准开支预算 vGp@YABM
approved overseas insurer 核准海外保险人 7B"aFnK;[J
approved overseas trust company 核准海外信托公司 $:Zxb
approved pooled investment fund 核准汇集投资基金 o;C)!
approved provident fund scheme 认可公积金计划 wk/U"@lq
approved provision 核准拨款 A~SSu.L@
approved redeemable share 核准可赎回股份 W\Y
4%y}
approved regional stock 认可地区性证券 >&Lu0oHH
approved retirement scheme 认可退休金计划 X]%4QIeS
approved subordinated loan 核准附属贷款 n :kxG
arbitrage 套戥;套汇;套利 !&