allotment 分配;配股 ""v`0OP&J
allotment notice 股份配售通知;配股通知 Z0 IxYEp
allotment of shares 股份分配 Pzm!`F^r}
allowable 可获宽免;免税的 5v>{Z0TE[6
allowable business loss 可扣除的营业亏损 $ X=D9
h
allowable expenses 可扣税的支出 t6g)3F7 T
allowance 免税额;津贴;备抵;准备金 %v+fN?%x,d
allowance for debts 债项的免税额 G<^]0`"+)t
allowance for depreciation by wear and tear 耗损折旧免税额 +=*m! 7Mr
allowance for funeral expenses 殡殓费的免税额 s@)"IdSA(
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 PVS<QN%
allowance for repairs and outgoings 修葺及支出方面的免税额 l88a#zUQDN
allowance to debtor 给债务人的津贴 kGuk
-
P
alteration of capital 资本更改 5ih"Nds[H
alternate trustee 候补受托人 o=RqegL
amalgamation 合并 ['OCw {<
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )lDIzLp
ambit of charges 征税范围;收费范围 ic0v*Y$
amended valuation 经修订的估值 |h=+&*(:
American Commodities Exchange 美国商品交易所 HLoQ}oK|K
American Express Bank Limited 美国运通银行 m!#)JFe67
American Stock Exchange 美国证券交易所 ?y*+^E0
amortization 摊销 +G!jKta7B
amount due from banks 存放银行同业的款项 Vyt~OTI\
amount due from banks abroad 存放海外银行同业的款项 *n*N|6+
amount due from holding companies 控股公司欠款 Il^\3T+
amount due from local banks 存放本港银行同业的款项 d7_ g
u
amount due to banks 银行同业的存款 m]=oa
j@9
amount due to banks abroad 海外银行同业的存款 u_6BHsU
amount due to holding companies 控股公司存款 qzHqj;
amount due to local banks 本港银行同业的存款 4/`h@]8P
amount due to outport banks 外埠银行同业的存款 D _bkUR1
amount for note issue 发行纸币的款额 Id.Z[owC`Y
amount of bond 担保契据的款额 l@tyg
7CwY
amount of consideration 代价款额 }rY?=I
amount of contribution 供款数额 V^`?8P8d
amount of indebtedness 负债款额 io9xI3{
amount of principal of the loan 贷款本金额 s*)41\V0
amount of rates chargeable 应征差饷数额 >: W-C{%
amount of share capital 股本额 Vh#Mp!
amount of sums assured 承保款额 /\-2l+y>J
amount of variation 变动幅度 7Js>!KR
amount of vote 拨款数额 .?i-rTF:
amount payable 应付款额 ^0`<k
amount receivable 应收款额 2i7i\?<.
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 i (%tHa37
analysis 分析 orB8Q\p'
ancillary risk 附属风险 (
*9I
p
annual account 周年帐目;周年帐目报表;年度决算;年结 ,\S pjE
annual accounting date 年结日期 _Vo)<--+I
annual allowance 每年免税额;年积金;年度津贴;年津 2-$bh
annual balance 年度余额 K{zCp6
annual disposable income 每年可动用收入 |YE,) kiF
annual estimates 周年预算 dDqr
B-G
annual fee 年费 9b" 9m*gC
annual general meeting 周年大会 S7UZGGjTk
annual growth rate 年增率;每年增长率 s,$Z(
"B
annual long-term supplement 长期个案每年补助金 C?w
<$DU
annual pensionable emolument 可供计算退休金的年薪 {HIR>])o
annual report 年报 7ZV~
op2Q
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]<8B-D?
Z
annual return 周年报表;周年申报表;每年报税表格 l- 1]w$
y
Annual Return Rules 《周年报表规则》 X/E7o92\
annual review of consumer prices 每年消费物价回顾 wUK7um
annual roll-forward basis 逐年延展方式 BLL]^qN;Y
annual salary 年薪 {*?sVAvj
annual statement 年度报表;年度决算表 ':!3jZP"m
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 A[^qq UL'
annuitant 年金受益人 aJ5H3X}Y
annuity 年金 X!7VyE+n
annuity contract 年金合约 }xkLD!
annuity on human life 人寿年金 CYPazOfj
antecedent debt 先前的债项 =mHkXHE~:
ante-dated cheque 倒填日期支票 uq !;
anticipated expenditure 预期开支 Cdp]Nv6
anticipated net profit 预期纯利 @%EE0)IA
anticipated revenue 预期收入 @,x_i8
anti-inflation measure 反通货膨胀措施 Ka]J^w;a
anti-inflationary stance 反通货膨胀立场 9^ >M>f"
apparent deficit 表面赤字 mVv\bl?<
apparent financial solvency 表面偿债能力 ~|CJsD/
apparent partner 表面合伙人 *<*0".#
application for personal assessment 个人入息课税申请书 W NwJM
application of fund 资金应用 ;dqk@@O"(
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 .
]o3A8
appointed actuary 委任精算师 \!+-4,CbZY
appointed auditor 委任核数师;委任审计师 vix&E`0yD
appointed trustee 委任的受托人 "t[M'[ `C
appointer 委任人 L@{!r=%_>
apportioned pro rata 按比例分摊 10C 2=
apportionment 分配;分摊 -A/ds1=;
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 xab]q$n]k
apportionment formula 分摊方程式 `y\*m]:
apportionment of estate duty 遗产税的分摊 H+4=|mkQ
appraisal 估价;评估 \8;Qv
appreciable growth 可观增长 R*s* +I
appreciable impact 显着影响 I86e&"40
appreciable increase 可观增长 xT9Yes&
appreciation 增值;升值 8{R_6BS
appreciation against other currencies 相对其他货币升值 7"ylN"syZ
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )n\*ht7
appreciation tax 增值税 `%-4>jI9-
appropriation 拨款;拨用;拨付 S5i+vUI8C
appropriation account 拨款帐目
s1X]RXX&j
Appropriation Bill 拨款法案 aB6Ye/Io
appropriation-in-aid system 补助拨款办法 `IEq@Wr#$!
approved assets 核准资产 j~M#Ss-H8
approved basket stock 认可一篮子证券 Gs[Vu@*
approved budget 核准预算 H4M{_2DO
approved charitable donation 认可慈善捐款 u5Qp/ag?N
approved charitable institution 认可慈善机构 NTqo`VWe
approved currency 核准货币;认可货币 W8f`J2^"M
approved estimates 核准预算 G/
v|!}?wG
approved estimates of expenditure 核准开支预算 u-m %=2
approved overseas insurer 核准海外保险人 K*_-5e
approved overseas trust company 核准海外信托公司 ?VFM]hO
approved pooled investment fund 核准汇集投资基金 ZhH+D`9
approved provident fund scheme 认可公积金计划 nIf N"
approved provision 核准拨款 y L*LJ
approved redeemable share 核准可赎回股份 (# JMB)
approved regional stock 认可地区性证券 ]]>nbgGn#
approved retirement scheme 认可退休金计划 l iw,O 6
approved subordinated loan 核准附属贷款 :/+>e
IE
arbitrage 套戥;套汇;套利 *"1~bPl
arbitrageur 套戥者;套汇者 hlX>K
arbitrary amount 临时款项 @ru<4`h
arrangement 措施;安排;协定 \X&]FZ(*
arrears 欠款 (~S<EUc$
arrears of pay 欠付薪酬 Z[Wlyb0
arrears of revenue 逾期未收税款;逾期未收的帐项 M]c7D`%s
articles of association 组织章程;组织细则;组织章程细则
F[5S(7M
7
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 l;Q
>b]DZ
ascertainment of profit 确定利润 h~ $&
"Asia Clear" “亚洲结算系统”