allotment 分配;配股 dz] 5s
allotment notice 股份配售通知;配股通知 U%nkPIFm
allotment of shares 股份分配 FQDf?d5
allowable 可获宽免;免税的 fORkH^Y(&
allowable business loss 可扣除的营业亏损 _s=H|#l
allowable expenses 可扣税的支出 ?dgyi4J?=`
allowance 免税额;津贴;备抵;准备金 k2U*dn"9U
allowance for debts 债项的免税额 5 8bW
allowance for depreciation by wear and tear 耗损折旧免税额 (90/,@66l
allowance for funeral expenses 殡殓费的免税额 X g6ezlW
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 "La;$7ds
allowance for repairs and outgoings 修葺及支出方面的免税额 $oK&k}Q
allowance to debtor 给债务人的津贴 FmL]|~
alteration of capital 资本更改 |`5IP8Z
alternate trustee 候补受托人 '+PKGmRW
amalgamation 合并 "?I#!
t%'
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 hz
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ambit of charges 征税范围;收费范围 gsk?
!D
amended valuation 经修订的估值 `t~jHe4!Y
American Commodities Exchange 美国商品交易所 0@
Y#P|QF
American Express Bank Limited 美国运通银行 @%]A,\
American Stock Exchange 美国证券交易所 t~) P1Lof\
amortization 摊销 1UP=(8j/
amount due from banks 存放银行同业的款项 E#B-JLMGl
amount due from banks abroad 存放海外银行同业的款项 Y^eN}@]?&
amount due from holding companies 控股公司欠款 >NRppPqL
amount due from local banks 存放本港银行同业的款项 c{1;x)L
amount due to banks 银行同业的存款 +xFn~b/
amount due to banks abroad 海外银行同业的存款 Lgg,K//g
amount due to holding companies 控股公司存款 b dgkA
amount due to local banks 本港银行同业的存款 )>iOj50n3
amount due to outport banks 外埠银行同业的存款 \CL8~
amount for note issue 发行纸币的款额 {>f"&I<xw
amount of bond 担保契据的款额 P!eo#b^S
amount of consideration 代价款额 oN7SmP_
amount of contribution 供款数额 2r,
c{Ah@D
amount of indebtedness 负债款额 VfX^iG r
amount of principal of the loan 贷款本金额 jx: IK
amount of rates chargeable 应征差饷数额 $9)os7H7
amount of share capital 股本额 |kYlh5/c d
amount of sums assured 承保款额 cm< #zu3~S
amount of variation 变动幅度 7*!7EBb
amount of vote 拨款数额 p)y5[HX
amount payable 应付款额 +[7~:e}DZ
amount receivable 应收款额 EuK}L[Kl
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 sT M;l,
analysis 分析 a +w2cN'
ancillary risk 附属风险 _fHC+lwN
annual account 周年帐目;周年帐目报表;年度决算;年结 x[(6V'
annual accounting date 年结日期 `2mddx8
annual allowance 每年免税额;年积金;年度津贴;年津 KGz Nj%
annual balance 年度余额 u_(~zs.N]
annual disposable income 每年可动用收入 tn]nl!_@
annual estimates 周年预算 .H" ?&Mf
annual fee 年费 :<QknU}dwy
annual general meeting 周年大会 {213/@,
annual growth rate 年增率;每年增长率 X3.zNHN5
annual long-term supplement 长期个案每年补助金 Pq;OShU_
annual pensionable emolument 可供计算退休金的年薪 b6D;98p
annual report 年报
;8s L
Annual Report on the Consumer Price Index 《消费物价指数年报》 )PX VR
T
annual return 周年报表;周年申报表;每年报税表格 D)d]o&
Annual Return Rules 《周年报表规则》 sh<Q2X
annual review of consumer prices 每年消费物价回顾 ^q:-ZgM>
annual roll-forward basis 逐年延展方式 17LhgZs&
annual salary 年薪 m{\
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k
annual statement 年度报表;年度决算表 ?:(y
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 <LHhs<M'
annuitant 年金受益人 nBh+UT}
annuity 年金 to={q
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annuity contract 年金合约 yPN '@{ 5#
annuity on human life 人寿年金 F9K%f&0 a
antecedent debt 先前的债项 M<vPE4TIr*
ante-dated cheque 倒填日期支票 NXW*{b
anticipated expenditure 预期开支
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anticipated net profit 预期纯利 ` 2lS@
anticipated revenue 预期收入 L5&M@YTH
anti-inflation measure 反通货膨胀措施 kwI``7g8*e
anti-inflationary stance 反通货膨胀立场 Y|>dS8f;4
apparent deficit 表面赤字 l/.{F ;3F
apparent financial solvency 表面偿债能力
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apparent partner 表面合伙人 hlzB
cz*
application for personal assessment 个人入息课税申请书 USg
"wJY
application of fund 资金应用 BEdCA]T
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 M(%H
appointed actuary 委任精算师 3:J>-MO
appointed auditor 委任核数师;委任审计师 "#Rh\DQ
appointed trustee 委任的受托人 i'IT,jz!
appointer 委任人 ~tDYo)hH8
apportioned pro rata 按比例分摊 CMt<oT6.?
apportionment 分配;分摊 @\K[WqF$$q
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 rB>ge]$.
apportionment formula 分摊方程式 ++cS^ Lo
apportionment of estate duty 遗产税的分摊 E&M(QX5
appraisal 估价;评估 ~Amq1KU*Z
appreciable growth 可观增长 q+ax]=w
appreciable impact 显着影响 w,UE0i9I
appreciable increase 可观增长 B*,6;lCjX
appreciation 增值;升值 ,}oAc
appreciation against other currencies 相对其他货币升值 V6]6KP#D
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 M\ATT%b:
appreciation tax 增值税 +|A`~\@N
appropriation 拨款;拨用;拨付 DIC*{aBf
appropriation account 拨款帐目 ZpTDM1ro
Appropriation Bill 拨款法案 s8h
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appropriation-in-aid system 补助拨款办法 U3(+8}Q
approved assets 核准资产 G|6qL
approved basket stock 认可一篮子证券 Y|Iq~Qy~
approved budget 核准预算 YQMWhC,8hy
approved charitable donation 认可慈善捐款 N /4E
~^2
approved charitable institution 认可慈善机构 V9c.(QY|f
approved currency 核准货币;认可货币 5'2kP{;
approved estimates 核准预算 Oa|c ?|+
approved estimates of expenditure 核准开支预算 X/5m}-6d]
approved overseas insurer 核准海外保险人 K-RmB4WI
approved overseas trust company 核准海外信托公司 @N*|w
Kc+
approved pooled investment fund 核准汇集投资基金 Pv -4psdw
approved provident fund scheme 认可公积金计划 wJp<ZL
approved provision 核准拨款 ?cU,%<r
approved redeemable share 核准可赎回股份 @]3\*&R}
approved regional stock 认可地区性证券 Jf YgZ\#
approved retirement scheme 认可退休金计划 <BR^Dv07U
approved subordinated loan 核准附属贷款 \Kl
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arbitrage 套戥;套汇;套利 O1c%XwMn^
arbitrageur 套戥者;套汇者 -|>~I#vY
arbitrary amount 临时款项 6v`3/o
arrangement 措施;安排;协定
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arrears 欠款 Lqgrt]L_"
arrears of pay 欠付薪酬 !=0h*=NOYt
arrears of revenue 逾期未收税款;逾期未收的帐项 mLCDN1UO{
articles of association 组织章程;组织细则;组织章程细则 &
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Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 8^7Oc,:~
ascertainment of profit 确定利润 ORM>|
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"Asia Clear" “亚洲结算系统”