allotment 分配;配股 j88H3bi0
allotment notice 股份配售通知;配股通知 w{0UA6 +
allotment of shares 股份分配 ed&,
allowable 可获宽免;免税的 hG3b7!^#g
allowable business loss 可扣除的营业亏损 eX}u
ZR
allowable expenses 可扣税的支出 0`_Gj{:
L
allowance 免税额;津贴;备抵;准备金 ?p/i}28=y
allowance for debts 债项的免税额 GXsHc,
allowance for depreciation by wear and tear 耗损折旧免税额
iL
FF "Hs
allowance for funeral expenses 殡殓费的免税额 Pj+XKDV]T
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 sR #( \
allowance for repairs and outgoings 修葺及支出方面的免税额 S9mj/GpL3
allowance to debtor 给债务人的津贴 xGz$M@f
alteration of capital 资本更改 Xmtq~}K>
alternate trustee 候补受托人 TVKuvKH8U
amalgamation 合并 u+S*D\p<`
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 f4uK_{
ambit of charges 征税范围;收费范围 ]` 3;8,
amended valuation 经修订的估值 3EAu#c@q"
American Commodities Exchange 美国商品交易所 OrHnz981K
American Express Bank Limited 美国运通银行 TC ^EyjD
American Stock Exchange 美国证券交易所 l^fz
amortization 摊销 3q<\
\8Y*
amount due from banks 存放银行同业的款项 #Jg)HU9
amount due from banks abroad 存放海外银行同业的款项 H+-9R
amount due from holding companies 控股公司欠款 I,.>tC
amount due from local banks 存放本港银行同业的款项 g,9o'fs`x
amount due to banks 银行同业的存款 5&6S["lt
amount due to banks abroad 海外银行同业的存款 5y@JMQSO
amount due to holding companies 控股公司存款 EpS"NQEe
amount due to local banks 本港银行同业的存款 Ao 1*a%-.
amount due to outport banks 外埠银行同业的存款 ?-J\~AXL
amount for note issue 发行纸币的款额 ~^Gk7
amount of bond 担保契据的款额 6f0 WN
amount of consideration 代价款额
OZ0q6"
amount of contribution 供款数额 /O+,vRw\A
amount of indebtedness 负债款额 $--W,ov5j
amount of principal of the loan 贷款本金额 N}Z"$4
amount of rates chargeable 应征差饷数额
Q+gQ"l,95
amount of share capital 股本额 i9uJ%nd:
amount of sums assured 承保款额 d:Wh0 y}
amount of variation 变动幅度 Bxak[>/
amount of vote 拨款数额 E[^66(KR
amount payable 应付款额 W8R@Pf
amount receivable 应收款额 z`5d,M
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 T/UhZ4(V
analysis 分析 AF
>!:
ancillary risk 附属风险 cl30"WK!
annual account 周年帐目;周年帐目报表;年度决算;年结 M+9G^o)u
annual accounting date 年结日期 5&\Q0SX(~
annual allowance 每年免税额;年积金;年度津贴;年津 #:e52=
annual balance 年度余额 +.NopI3:
annual disposable income 每年可动用收入 MW6d-
annual estimates 周年预算 SX$v&L<
annual fee 年费 5L%A5C&|
annual general meeting 周年大会 2VA\{M
annual growth rate 年增率;每年增长率 s=#3f
3
annual long-term supplement 长期个案每年补助金 E_MGejm@
annual pensionable emolument 可供计算退休金的年薪 2D,9$ 0k_]
annual report 年报 3u3(BY{"\F
Annual Report on the Consumer Price Index 《消费物价指数年报》 hj4Kv
annual return 周年报表;周年申报表;每年报税表格 wZ5+ H%x
Annual Return Rules 《周年报表规则》 $ohIdpZLH2
annual review of consumer prices 每年消费物价回顾 0Ou`&u
annual roll-forward basis 逐年延展方式 _ ^r KOd
annual salary 年薪 1zl6Rwk^o
annual statement 年度报表;年度决算表 D}r,t_]Eb
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 ,GA2K .:#
annuitant 年金受益人 YcBY[i0
annuity 年金 49E<`f0
annuity contract 年金合约 Wf +j/RxTi
annuity on human life 人寿年金 HE,# pj(D
antecedent debt 先前的债项 _jQ"_Ff
ante-dated cheque 倒填日期支票 "}Of
f
anticipated expenditure 预期开支 c~K^ooS-
anticipated net profit 预期纯利 gT22!
anticipated revenue 预期收入 qe8dpI;
anti-inflation measure 反通货膨胀措施
l}A8
anti-inflationary stance 反通货膨胀立场 `B}(Ln
apparent deficit 表面赤字 uhz:G~x!
apparent financial solvency 表面偿债能力 J]^)vxm3
apparent partner 表面合伙人 za`
application for personal assessment 个人入息课税申请书 ^w/_hY!4/
application of fund 资金应用 l\vtz5L
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 Q-k{Lqa-
appointed actuary 委任精算师 u_[s+J/
appointed auditor 委任核数师;委任审计师 Z_.Eale^
appointed trustee 委任的受托人 T\55uQ
appointer 委任人 ] cdKd )
apportioned pro rata 按比例分摊 K3Zc>QL{
apportionment 分配;分摊 X>(?
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !~u;CMR
apportionment formula 分摊方程式 NguJ[
apportionment of estate duty 遗产税的分摊 (iXo\y`z
appraisal 估价;评估 {+_pyL
appreciable growth 可观增长 id="\12Bw
appreciable impact 显着影响 *4"s,1?@BG
appreciable increase 可观增长 hqd}L~o:
appreciation 增值;升值 Hr |De8#f
appreciation against other currencies 相对其他货币升值 Av:5v3%
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &=oW=g 2
appreciation tax 增值税 eLXG _Qb"
appropriation 拨款;拨用;拨付 @0S3`[/U
appropriation account 拨款帐目 ![YLY&}s
Appropriation Bill 拨款法案 yJkERiJV
appropriation-in-aid system 补助拨款办法 6Lk<VpAa
approved assets 核准资产 ua#sW
approved basket stock 认可一篮子证券 #05#@v8.f
approved budget 核准预算 :_E
q(r
approved charitable donation 认可慈善捐款 c%9wI*l
approved charitable institution 认可慈善机构 1bs8fUPB3
approved currency 核准货币;认可货币 .]}kOw:(#
approved estimates 核准预算 # Y/.%ch.
approved estimates of expenditure 核准开支预算 +`O8cHx
approved overseas insurer 核准海外保险人 |-GmW SK_
approved overseas trust company 核准海外信托公司 {_ti*#
approved pooled investment fund 核准汇集投资基金 =X6WK7^0
approved provident fund scheme 认可公积金计划 (F@.o1No%
approved provision 核准拨款 JDrh-6Zgj
approved redeemable share 核准可赎回股份 m`l3
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approved regional stock 认可地区性证券 ;`Eie2y{M
approved retirement scheme 认可退休金计划 R{uq8NA- W
approved subordinated loan 核准附属贷款 4)./d2/E
arbitrage 套戥;套汇;套利 SV*h9LL
arbitrageur 套戥者;套汇者 k$1ya7-@
arbitrary amount 临时款项 HQlhT
arrangement 措施;安排;协定 oace!si
arrears 欠款 iLiEh2%P
arrears of pay 欠付薪酬 *vqlY[2Ax
arrears of revenue 逾期未收税款;逾期未收的帐项 G?e"A0,
articles of association 组织章程;组织细则;组织章程细则 |y=; #A
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ihivJZ
ascertainment of profit 确定利润 9|#YKO\\i
"Asia Clear" “亚洲结算系统”