allotment 分配;配股 _*ar\A`
allotment notice 股份配售通知;配股通知 *k@D4F ruP
allotment of shares 股份分配 ;)FmN[
allowable 可获宽免;免税的 _+,>NJ
allowable business loss 可扣除的营业亏损 3
$a;
allowable expenses 可扣税的支出 .uSVZqJ7
allowance 免税额;津贴;备抵;准备金 _Kbj?j
allowance for debts 债项的免税额 g@Pq<
allowance for depreciation by wear and tear 耗损折旧免税额 57KrDxE}
allowance for funeral expenses 殡殓费的免税额 ^l<!:SS
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 :7~DiH:Q
allowance for repairs and outgoings 修葺及支出方面的免税额 Z7> Nd$E{
allowance to debtor 给债务人的津贴 <99/7>#
alteration of capital 资本更改 4~Y?*|G]m
alternate trustee 候补受托人 8jY<S+[o
amalgamation 合并 VTwQD"oB
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6^lix9q7
ambit of charges 征税范围;收费范围 B=~uJUr
amended valuation 经修订的估值 wg<t*6&'x
American Commodities Exchange 美国商品交易所 Z*Rgik
American Express Bank Limited 美国运通银行
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American Stock Exchange 美国证券交易所 a(kY,<}
amortization 摊销 (|>rDk;
amount due from banks 存放银行同业的款项 Tp|>(~;ai
amount due from banks abroad 存放海外银行同业的款项 r
uIgo B
amount due from holding companies 控股公司欠款 Nt\0) &b
amount due from local banks 存放本港银行同业的款项 U>sEFzBup
amount due to banks 银行同业的存款 >pp#>{}
amount due to banks abroad 海外银行同业的存款 #r/5!*3
amount due to holding companies 控股公司存款 [8Fn0A
amount due to local banks 本港银行同业的存款 V"B/4v>
amount due to outport banks 外埠银行同业的存款 yb,X
}"Et
amount for note issue 发行纸币的款额 G[6i\Et
amount of bond 担保契据的款额 Lrmhr3
w5
amount of consideration 代价款额 3 .K #,
amount of contribution 供款数额 BwrX.!M
amount of indebtedness 负债款额 $+PyW(
r
amount of principal of the loan 贷款本金额 IJVzF1vC
amount of rates chargeable 应征差饷数额 t1NGs-S3
amount of share capital 股本额 K>C@oE[W
amount of sums assured 承保款额 v!$:t<-5N
amount of variation 变动幅度 o+.ySSBl+
amount of vote 拨款数额 hxMV?\MYj
amount payable 应付款额 e^,
IZ{
amount receivable 应收款额 N.0g%0A.D
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 mZM,"Wq,
analysis 分析 OL%}C*Zq
ancillary risk 附属风险 r*dNta<
annual account 周年帐目;周年帐目报表;年度决算;年结 1xu~@v60
annual accounting date 年结日期 ^!x! F
annual allowance 每年免税额;年积金;年度津贴;年津 3y,2RernK
annual balance 年度余额 pmOUl 8y4
annual disposable income 每年可动用收入
7t1as.
annual estimates 周年预算 R:3=!zav
annual fee 年费 ,FXc_BCx4
annual general meeting 周年大会 qWx{eRp d
annual growth rate 年增率;每年增长率 t\}_WygN
annual long-term supplement 长期个案每年补助金 b^&azUkMN
annual pensionable emolument 可供计算退休金的年薪 {9X mFa
annual report 年报 BzS\p3&
Annual Report on the Consumer Price Index 《消费物价指数年报》 Fq_>}k@fI
annual return 周年报表;周年申报表;每年报税表格 [$pb
Annual Return Rules 《周年报表规则》 >rJ**y
annual review of consumer prices 每年消费物价回顾 v~yw-}fk%
annual roll-forward basis 逐年延展方式 2r;h">
annual salary 年薪 IsShAi
annual statement 年度报表;年度决算表 ^b|I^TN0
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 _RUL$Ds
annuitant 年金受益人 ijUu{PG`X
annuity 年金 seRf q&
annuity contract 年金合约 J@"UFL'^
annuity on human life 人寿年金 jm@,Ihz=wI
antecedent debt 先前的债项 ^#Mp@HK
ante-dated cheque 倒填日期支票 .6LRg
anticipated expenditure 预期开支 cTS.yN({G
anticipated net profit 预期纯利 P3n#s2o6y
anticipated revenue 预期收入 wG
w~ F:z
anti-inflation measure 反通货膨胀措施 Dy>6L79G
anti-inflationary stance 反通货膨胀立场 V.*y_=i8t
apparent deficit 表面赤字 Vo+.s#wN`h
apparent financial solvency 表面偿债能力 ?qi~8.<w
apparent partner 表面合伙人 ?{jey_]M
application for personal assessment 个人入息课税申请书 dJ/gc"7aO
application of fund 资金应用 [ZC\8tP`V
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 UCK;?]
appointed actuary 委任精算师 !icI Rqcf=
appointed auditor 委任核数师;委任审计师 KO~KaN
appointed trustee 委任的受托人 _x1W\#
appointer 委任人 _)~1'tCs}h
apportioned pro rata 按比例分摊 UP$>,05z6
apportionment 分配;分摊 [z ]P5
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 S89j:KRXH%
apportionment formula 分摊方程式 vz>9jw:Y
apportionment of estate duty 遗产税的分摊 sW'_K.z
appraisal 估价;评估 #z
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appreciable growth 可观增长 ]z5hTY
appreciable impact 显着影响 e^3D`GA
appreciable increase 可观增长 :o8|P
appreciation 增值;升值 |m6rF7Q
appreciation against other currencies 相对其他货币升值 bmK
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `/`iLso&-
appreciation tax 增值税 P+CdqOL
appropriation 拨款;拨用;拨付 Ez"*',(
appropriation account 拨款帐目 W] DGt|JP
Appropriation Bill 拨款法案 jex\5
appropriation-in-aid system 补助拨款办法 2G$px
approved assets 核准资产 mXyN{`q=
approved basket stock 认可一篮子证券 2oV6#!{Z
approved budget 核准预算 uR{)%udu
approved charitable donation 认可慈善捐款 t&EizH$
approved charitable institution 认可慈善机构 ZOcpF1y
approved currency 核准货币;认可货币 yYYP;N?g4k
approved estimates 核准预算 WeaT42*Q{
approved estimates of expenditure 核准开支预算 3<"j/9;K'
approved overseas insurer 核准海外保险人 OylUuYy~j
approved overseas trust company 核准海外信托公司 )^AZmUYZ
approved pooled investment fund 核准汇集投资基金 :$k1I-^R
approved provident fund scheme 认可公积金计划 )W>$_QxbN
approved provision 核准拨款 1.k=ji$D0
approved redeemable share 核准可赎回股份 i!*<LIq
approved regional stock 认可地区性证券 JbL3/h]
approved retirement scheme 认可退休金计划 sR>
>l3H
approved subordinated loan 核准附属贷款 bf+C=A)s0
arbitrage 套戥;套汇;套利 |h6!b t!=
arbitrageur 套戥者;套汇者 "yh2+97l
arbitrary amount 临时款项 #::+# G
arrangement 措施;安排;协定 m BFNg3_
arrears 欠款 JDZuT#
arrears of pay 欠付薪酬 k{#k:
arrears of revenue 逾期未收税款;逾期未收的帐项 pZopdEFDK|
articles of association 组织章程;组织细则;组织章程细则 h U-FSdR
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 NJgu`@YoI
ascertainment of profit 确定利润
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"Asia Clear" “亚洲结算系统”