allotment 分配;配股 6+"gk(
allotment notice 股份配售通知;配股通知 tA'5ufj*:
allotment of shares 股份分配 Y=O-^fL
allowable 可获宽免;免税的 }jU)s{>fb
allowable business loss 可扣除的营业亏损 h|ib*%P_
allowable expenses 可扣税的支出 9C7HL;MF
allowance 免税额;津贴;备抵;准备金 Dkh=(+> <
allowance for debts 债项的免税额 Fpwhyls
allowance for depreciation by wear and tear 耗损折旧免税额 aGws?<1$
allowance for funeral expenses 殡殓费的免税额 ='C;^
Bk
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 +_gA"I
allowance for repairs and outgoings 修葺及支出方面的免税额 +Jn\`4/J:
allowance to debtor 给债务人的津贴 "(kiMog-
alteration of capital 资本更改 %nE%^Enw
alternate trustee 候补受托人 \%%M >4c
amalgamation 合并 rSm#/)4A
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,_D@ggL-
ambit of charges 征税范围;收费范围 Ir*{IVvej
amended valuation 经修订的估值 |}/KueZ
American Commodities Exchange 美国商品交易所 *P5/ S8c
American Express Bank Limited 美国运通银行 `0w
!&
American Stock Exchange 美国证券交易所 RyM29uD
amortization 摊销 'YYT1H)
amount due from banks 存放银行同业的款项 "?W8o[c+
amount due from banks abroad 存放海外银行同业的款项 ] \!,yiVeU
amount due from holding companies 控股公司欠款 v |pHbX
amount due from local banks 存放本港银行同业的款项 ]"YXa~b
amount due to banks 银行同业的存款 _F^NX%
amount due to banks abroad 海外银行同业的存款 /OMgj7olD
amount due to holding companies 控股公司存款 TV0Y{x*~iH
amount due to local banks 本港银行同业的存款 HqV4!o9'
amount due to outport banks 外埠银行同业的存款 sb1tQ=u[
amount for note issue 发行纸币的款额 *"6A>:rQ
s
amount of bond 担保契据的款额 MBU4Awj
amount of consideration 代价款额 lL5* l,)To
amount of contribution 供款数额 g2rH"3sC
amount of indebtedness 负债款额 xgM\6e
amount of principal of the loan 贷款本金额 X &G]ci
amount of rates chargeable 应征差饷数额 ed3wj3@
amount of share capital 股本额 r?^L/HGc
amount of sums assured 承保款额 ~XvMiWuo
amount of variation 变动幅度 m`Z.xIA7;
amount of vote 拨款数额 O
#>,vf$
amount payable 应付款额 hw)z]
amount receivable 应收款额 V>UlL&V
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qF`]}7"^
analysis 分析 !|9k&o
ancillary risk 附属风险 %zDi|WZ
annual account 周年帐目;周年帐目报表;年度决算;年结 Nd@/U
c
annual accounting date 年结日期 w_LkS/
annual allowance 每年免税额;年积金;年度津贴;年津 $"}*#<Z
annual balance 年度余额 M9(lxu y1
annual disposable income 每年可动用收入 t#-4edB,
annual estimates 周年预算 [;'$y:L=g
annual fee 年费 YG*}F|1
annual general meeting 周年大会 R mo'3
annual growth rate 年增率;每年增长率 iV\*7
annual long-term supplement 长期个案每年补助金 J*ZcZ FbWN
annual pensionable emolument 可供计算退休金的年薪 #!_ViG )2^
annual report 年报 hQNUA|Q=%
Annual Report on the Consumer Price Index 《消费物价指数年报》 km`";gUp>
annual return 周年报表;周年申报表;每年报税表格 f'qM?GlET
Annual Return Rules 《周年报表规则》 C{G%"q
annual review of consumer prices 每年消费物价回顾 w^7[4u4
annual roll-forward basis 逐年延展方式 nf:wJ-;*
annual salary 年薪 [i>D|X
annual statement 年度报表;年度决算表 9'|_1Q.b^
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 ST4[d'|j
annuitant 年金受益人 hQvI}
annuity 年金 B2WPbox
annuity contract 年金合约 vAOThj)
annuity on human life 人寿年金 3#\C!T0y
antecedent debt 先前的债项 `}a-prT<f
ante-dated cheque 倒填日期支票 %/!f^PIwX
anticipated expenditure 预期开支 T)eUo
anticipated net profit 预期纯利 mT
;
anticipated revenue 预期收入 \`-xxhb?e
anti-inflation measure 反通货膨胀措施 kn`O3cW/
anti-inflationary stance 反通货膨胀立场 1&Mpx!K*T
apparent deficit 表面赤字 ?f!
&M
apparent financial solvency 表面偿债能力 KmqgP`Cu
apparent partner 表面合伙人 P$@:T[}v
application for personal assessment 个人入息课税申请书 ]IDhE{
application of fund 资金应用 TIF =fQ
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 i.FdZN{
appointed actuary 委任精算师 v`@N R06
appointed auditor 委任核数师;委任审计师 yD0DPtti
appointed trustee 委任的受托人 [8 23w.{]#
appointer 委任人 :01B)~^
apportioned pro rata 按比例分摊 5F]2.<i
apportionment 分配;分摊
Mi}k>5VT
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 zW[HGI6w
apportionment formula 分摊方程式 R(f%*S4
apportionment of estate duty 遗产税的分摊 <^ratz!-
appraisal 估价;评估 [EQTrr(
D
appreciable growth 可观增长 4]xD-sc
appreciable impact 显着影响 U_UN& /f
appreciable increase 可观增长 EQ"+G[j~x
appreciation 增值;升值 R[QBFL<
appreciation against other currencies 相对其他货币升值 5E}]U,$
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 7dR]$~+*e
appreciation tax 增值税 6;M{suG|
appropriation 拨款;拨用;拨付 ~ET XXu${I
appropriation account 拨款帐目 w
(*},
Appropriation Bill 拨款法案 `84,R!
appropriation-in-aid system 补助拨款办法 v[jg|s&6"
approved assets 核准资产 dMI G2log
approved basket stock 认可一篮子证券 Q*e\I8R}
approved budget 核准预算 i7&ay\+@
approved charitable donation 认可慈善捐款 3]7j,1^
approved charitable institution 认可慈善机构 ]v+yeGIK S
approved currency 核准货币;认可货币 /38XaKc{6
approved estimates 核准预算 Qr-,J_
approved estimates of expenditure 核准开支预算 w,0OO
f
approved overseas insurer 核准海外保险人 8RS@Y
O
approved overseas trust company 核准海外信托公司 /#?!9c
approved pooled investment fund 核准汇集投资基金 /U0,%
approved provident fund scheme 认可公积金计划 =t.T9'{
approved provision 核准拨款 S2#@j#\
approved redeemable share 核准可赎回股份 c&PaJm
approved regional stock 认可地区性证券 zkd^5A; `
approved retirement scheme 认可退休金计划 EbJc%%c
approved subordinated loan 核准附属贷款 :+8qtIytKX
arbitrage 套戥;套汇;套利 B!4~A{
arbitrageur 套戥者;套汇者 g]d0B!Ar~
arbitrary amount 临时款项 Kv ajk~
arrangement 措施;安排;协定 ( yB]$
arrears 欠款 HY(XI u
arrears of pay 欠付薪酬 | _nBiHjNn
arrears of revenue 逾期未收税款;逾期未收的帐项 N7^sn!JB
articles of association 组织章程;组织细则;组织章程细则 %kP=VUXj
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 M5N#xgR
ascertainment of profit 确定利润 ^3QJv{ )Q
"Asia Clear" “亚洲结算系统”