allotment 分配;配股 asmMl9)(`
allotment notice 股份配售通知;配股通知 ko$bCG%
allotment of shares 股份分配 Quc9lL
allowable 可获宽免;免税的 cAV9.VS<L
allowable business loss 可扣除的营业亏损 ! E#XmYhX=
allowable expenses 可扣税的支出 tWdj"n%
allowance 免税额;津贴;备抵;准备金 Tg)Fr)
allowance for debts 债项的免税额 )9{?C4NQ
allowance for depreciation by wear and tear 耗损折旧免税额 |:L<Ko
allowance for funeral expenses 殡殓费的免税额 <s)+V6\E
allowance for inflation 为通货膨胀而预留的款项;通胀准备金
&tkkn2t
allowance for repairs and outgoings 修葺及支出方面的免税额 TOeJnk
allowance to debtor 给债务人的津贴 Iy6"2$%a
alteration of capital 资本更改 L&][730
alternate trustee 候补受托人 MjQKcL4%7
amalgamation 合并 N9Y,%lQ|B8
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8s6[?=nM
ambit of charges 征税范围;收费范围 Q!zg=_z-
amended valuation 经修订的估值 G@BF<e{
American Commodities Exchange 美国商品交易所 }<9*eAn`
American Express Bank Limited 美国运通银行 u&mB;:&
American Stock Exchange 美国证券交易所 VfAIx]Fa
amortization 摊销 e(O"V3wq*6
amount due from banks 存放银行同业的款项 M)!8`]
amount due from banks abroad 存放海外银行同业的款项 71mdU6Kq
amount due from holding companies 控股公司欠款 6Z\[{S];
amount due from local banks 存放本港银行同业的款项 ,AhQA
amount due to banks 银行同业的存款 L'`W5B@
amount due to banks abroad 海外银行同业的存款 ^mm:u<Yt
amount due to holding companies 控股公司存款 ,H'O`oV!1E
amount due to local banks 本港银行同业的存款 `7LN?-
T
amount due to outport banks 外埠银行同业的存款 # G0jMQ
amount for note issue 发行纸币的款额 ij
w'7d|,
amount of bond 担保契据的款额 JGHQ_AI
amount of consideration 代价款额 ~^UQw?;
amount of contribution 供款数额 pMHY2t
amount of indebtedness 负债款额 Xv|~1v
%s7
amount of principal of the loan 贷款本金额 GX4# IRq
amount of rates chargeable 应征差饷数额 O|O#T.Tg
amount of share capital 股本额 XuVbi=pN.2
amount of sums assured 承保款额 APsd^J
amount of variation 变动幅度 /NNe/7'l
amount of vote 拨款数额 L ![b f5T
amount payable 应付款额 6(f[<V!r
amount receivable 应收款额 t.v@\[{-
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 C6Ap
4
analysis 分析 Q
>cLGdzO
ancillary risk 附属风险 sV@kQ:
annual account 周年帐目;周年帐目报表;年度决算;年结 >t.2!Z_RQ
annual accounting date 年结日期 _1VtVfiZ{
annual allowance 每年免税额;年积金;年度津贴;年津 D[x0sly
annual balance 年度余额 7N+No.vR.
annual disposable income 每年可动用收入 SuMK=^>%
annual estimates 周年预算 6!
\a8q'z
annual fee 年费 lBvQ?CJ<y
annual general meeting 周年大会 O{y2tz3
annual growth rate 年增率;每年增长率 =P!SN]nFeP
annual long-term supplement 长期个案每年补助金 {*bXO8vi((
annual pensionable emolument 可供计算退休金的年薪 Wo<
zvut8
annual report 年报 \h~;n)FI
Annual Report on the Consumer Price Index 《消费物价指数年报》 N1jj\.nB
annual return 周年报表;周年申报表;每年报税表格
6=3}gd5
Annual Return Rules 《周年报表规则》 *6cP-Vzd
annual review of consumer prices 每年消费物价回顾 P
1X8
annual roll-forward basis 逐年延展方式 Nc()$Nl8
annual salary 年薪 !G.)%+Z
annual statement 年度报表;年度决算表 =5a~xlBjD
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 x>8=CiUE
annuitant 年金受益人 B8NOPbT
annuity 年金 ~9#\+[ d_
annuity contract 年金合约 Edj}\e*-J
annuity on human life 人寿年金 U{gJn#e/.
antecedent debt 先前的债项 mWZoo/xtT
ante-dated cheque 倒填日期支票 J GnL[9P_
anticipated expenditure 预期开支 7rw}q~CE5
anticipated net profit 预期纯利 ]i3 2-8%
anticipated revenue 预期收入 v4kk4}lE
anti-inflation measure 反通货膨胀措施 N9 3
ZI|T
anti-inflationary stance 反通货膨胀立场 D0/ \
apparent deficit 表面赤字 J 6U3}SO=y
apparent financial solvency 表面偿债能力 / Li?;H
apparent partner 表面合伙人 x3xBl_t
application for personal assessment 个人入息课税申请书 Sp: `Z1kH
application of fund 资金应用 d\WnuQR[
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 ~rN~Ql%S
appointed actuary 委任精算师 {wiw]@c8
appointed auditor 委任核数师;委任审计师 }@_F( B
appointed trustee 委任的受托人 t5G@M&d4Eo
appointer 委任人 ^CX=<
apportioned pro rata 按比例分摊 LSv0zAIe/
apportionment 分配;分摊 =ltT6of@o
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 yeqZPzn
apportionment formula 分摊方程式 Gt{~u^<
apportionment of estate duty 遗产税的分摊 @jA
uSBy
appraisal 估价;评估 OWT5Bjl
appreciable growth 可观增长 ";AM3
appreciable impact 显着影响 y)X1!3~(
appreciable increase 可观增长 `ySLic`
appreciation 增值;升值 by,"Orpwq;
appreciation against other currencies 相对其他货币升值 SxcNr5F
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 l
3bo
appreciation tax 增值税 wy
eiz7
appropriation 拨款;拨用;拨付 02q]^3
appropriation account 拨款帐目 _ #288`bU
Appropriation Bill 拨款法案 ^\Gaf5{
appropriation-in-aid system 补助拨款办法 DfgqB3U[
approved assets 核准资产 v@TP_Ka
approved basket stock 认可一篮子证券 H]K(`)
y}4
approved budget 核准预算 $q);xs
approved charitable donation 认可慈善捐款 4zX@TI>j
approved charitable institution 认可慈善机构 (Vnv"= (
approved currency 核准货币;认可货币 L l\y2oJ
approved estimates 核准预算 ig3HPlC
approved estimates of expenditure 核准开支预算 WQv%57+
approved overseas insurer 核准海外保险人 /@-!JF#g
approved overseas trust company 核准海外信托公司 Q]wM WV
approved pooled investment fund 核准汇集投资基金
qC]6g
approved provident fund scheme 认可公积金计划 UPQ?vh2F2
approved provision 核准拨款 Ry9kGdqO
approved redeemable share 核准可赎回股份 3.>M=K~09
approved regional stock 认可地区性证券 LPO:Ka
approved retirement scheme 认可退休金计划 *\><MXx
approved subordinated loan 核准附属贷款 6V)P4ao
arbitrage 套戥;套汇;套利 <=2\xJfxB
arbitrageur 套戥者;套汇者 U7i WYdt$
arbitrary amount 临时款项 `5,46_
arrangement 措施;安排;协定 VJquB8?H
arrears 欠款 y}Ji( q~
arrears of pay 欠付薪酬 k'Is]=3
arrears of revenue 逾期未收税款;逾期未收的帐项 P]w5`aBM
articles of association 组织章程;组织细则;组织章程细则 yh~*Kt]9Ya
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 L|O[u^
ascertainment of profit 确定利润 oZm)@Vv;
"Asia Clear" “亚洲结算系统”