allotment 分配;配股 N!m%~},s//
allotment notice 股份配售通知;配股通知 Olno9_'
allotment of shares 股份分配 `773& \PK
allowable 可获宽免;免税的 =.o-R=
:d
allowable business loss 可扣除的营业亏损 i]YQq! B
allowable expenses 可扣税的支出 b9YpUm7#
allowance 免税额;津贴;备抵;准备金
}Sh-4:-D
allowance for debts 债项的免税额 */\.-L{h
allowance for depreciation by wear and tear 耗损折旧免税额 7'8O*EoB'
allowance for funeral expenses 殡殓费的免税额 :D,YR(])
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 iY($O/G[+
allowance for repairs and outgoings 修葺及支出方面的免税额 :
1{j&$
allowance to debtor 给债务人的津贴 |`okIqp
alteration of capital 资本更改 Wp]EaYt2D
alternate trustee 候补受托人 C=]3NB>Jc
amalgamation 合并 e56#Qb@$\
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 68!]q(!6F
ambit of charges 征税范围;收费范围 i f"v4PHq
amended valuation 经修订的估值 [x)e6p)
American Commodities Exchange 美国商品交易所 +sI.GWQ_:
American Express Bank Limited 美国运通银行 Ax%BnkU
American Stock Exchange 美国证券交易所 G!~BA*
amortization 摊销 };j&)M
amount due from banks 存放银行同业的款项 aE%VH ;?
amount due from banks abroad 存放海外银行同业的款项 l<HRD
amount due from holding companies 控股公司欠款 ~h@tezF
amount due from local banks 存放本港银行同业的款项 \
1Bgs^
amount due to banks 银行同业的存款 35>}$1?-6
amount due to banks abroad 海外银行同业的存款 vqs~a7E-P
amount due to holding companies 控股公司存款 (LfVa`<1
amount due to local banks 本港银行同业的存款 ,Y
Y#ed&l
amount due to outport banks 外埠银行同业的存款
j{^(TE
amount for note issue 发行纸币的款额 c`+ITNV
amount of bond 担保契据的款额 nT12[@:Tr
amount of consideration 代价款额 +doT^&2u*
amount of contribution 供款数额 .$k"+E
amount of indebtedness 负债款额 O)Qz$
amount of principal of the loan 贷款本金额 vh HMxOZ;
amount of rates chargeable 应征差饷数额 8F*
WT|]
amount of share capital 股本额 }*'ha=`J
amount of sums assured 承保款额 !BX62j\?
amount of variation 变动幅度 A!D:Kc3
amount of vote 拨款数额 e!yw"Cf*
amount payable 应付款额 caP
amount receivable 应收款额 m@@QT<
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9X%Klm 5w
analysis 分析 9yh@_~
rZ
ancillary risk 附属风险 nADd,|xD3
annual account 周年帐目;周年帐目报表;年度决算;年结 hkJZqUA
annual accounting date 年结日期 =F&RQ}$
annual allowance 每年免税额;年积金;年度津贴;年津 8x"d/D
annual balance 年度余额 X{
=[q|P
annual disposable income 每年可动用收入 78)^vvn5~
annual estimates 周年预算 ]Yg EnZ
annual fee 年费 %Let AR
annual general meeting 周年大会 4I*Mc%dD
annual growth rate 年增率;每年增长率 =M5M;
annual long-term supplement 长期个案每年补助金 &[RU.Q!_H
annual pensionable emolument 可供计算退休金的年薪 @"8QG^q8de
annual report 年报 {*U:Wm<
Annual Report on the Consumer Price Index 《消费物价指数年报》 0I((UA/7Zs
annual return 周年报表;周年申报表;每年报税表格 GU3
/s&9
Annual Return Rules 《周年报表规则》 6\;1<Sw*
annual review of consumer prices 每年消费物价回顾 ^WD$
gd
annual roll-forward basis 逐年延展方式 qfu2}qUX~%
annual salary 年薪 lc-|Q#$3$
annual statement 年度报表;年度决算表 d*$<%J
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 [MS.5+1Y
annuitant 年金受益人 jyhzLu
annuity 年金 8~E)gV+v
annuity contract 年金合约 ?vFh)U
annuity on human life 人寿年金 v|@n8ED|@K
antecedent debt 先前的债项 cEdJn@ ,
ante-dated cheque 倒填日期支票 14!J\`rI
anticipated expenditure 预期开支 %KF:-
w
anticipated net profit 预期纯利 Td*Oljj._U
anticipated revenue 预期收入 LFyceFbm
anti-inflation measure 反通货膨胀措施 ~ fEs!hl
anti-inflationary stance 反通货膨胀立场 df*#?Ok
apparent deficit 表面赤字 ]Rh(=bg
apparent financial solvency 表面偿债能力 o2 d~
apparent partner 表面合伙人 ]?(F'&
application for personal assessment 个人入息课税申请书 5Kj4!
Ai
application of fund 资金应用 #<Nvy9
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Xp6*Y1Y
appointed actuary 委任精算师 =jc8=h[F<
appointed auditor 委任核数师;委任审计师 /dt!J
`:
appointed trustee 委任的受托人 U!:!]DX(
appointer 委任人
IB{ZE/
apportioned pro rata 按比例分摊 SRN9(LN
apportionment 分配;分摊 `?^w
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;&6PL]/d
apportionment formula 分摊方程式 \.P}`Bpa
apportionment of estate duty 遗产税的分摊 PbUcbb17
appraisal 估价;评估 ,'CWt]OS'
appreciable growth 可观增长 F9P0cGD
s
appreciable impact 显着影响 /
7X dV
appreciable increase 可观增长 Dh No +"!z
appreciation 增值;升值 !u4Z0 !Ll
appreciation against other currencies 相对其他货币升值 BddECY,z
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
_SC
appreciation tax 增值税 A}bHfn|
appropriation 拨款;拨用;拨付 |4.o$*0Y
appropriation account 拨款帐目 Q\#{2!I
Appropriation Bill 拨款法案 #A9_A%_.h
appropriation-in-aid system 补助拨款办法 QYfAf3te
approved assets 核准资产 $;uWj|
approved basket stock 认可一篮子证券 =+}}Sv2
approved budget 核准预算 ^[}0&_L
w
approved charitable donation 认可慈善捐款 CKt|c!3 7
approved charitable institution 认可慈善机构 ht3T{4qCS
approved currency 核准货币;认可货币 P^3m:bE]
approved estimates 核准预算 8;g.3Qv
approved estimates of expenditure 核准开支预算 =j+oKGkoCa
approved overseas insurer 核准海外保险人 {L4>2rF
approved overseas trust company 核准海外信托公司 >Ug?O~-
approved pooled investment fund 核准汇集投资基金 K=Z]#bm
approved provident fund scheme 认可公积金计划 Eqm
v`Z
[_
approved provision 核准拨款 {IPn\Bka
approved redeemable share 核准可赎回股份 O%
K?l}e
approved regional stock 认可地区性证券 %Mng8r
approved retirement scheme 认可退休金计划 fE%[j?[
approved subordinated loan 核准附属贷款 xcZ%,7
arbitrage 套戥;套汇;套利 w}W@M,.^
arbitrageur 套戥者;套汇者 4ZJT[zi
arbitrary amount 临时款项 FW)^
O%2s
arrangement 措施;安排;协定 6+$d
arrears 欠款 FK@ f'
arrears of pay 欠付薪酬 j&[.2PW\
arrears of revenue 逾期未收税款;逾期未收的帐项 {8#N7(%z
articles of association 组织章程;组织细则;组织章程细则 /
}XsuH
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ok3
ascertainment of profit 确定利润 #i +P(xV
"Asia Clear" “亚洲结算系统”