allotment 分配;配股 Lg9]kpOpa
allotment notice 股份配售通知;配股通知 @`%.\_
allotment of shares 股份分配 y|.wL=;
allowable 可获宽免;免税的 '(+l77G
allowable business loss 可扣除的营业亏损 W;~^3Hz6
allowable expenses 可扣税的支出 U,RIr8 G
allowance 免税额;津贴;备抵;准备金 4d!&.Qo9
allowance for debts 债项的免税额
6C
r$R]5
allowance for depreciation by wear and tear 耗损折旧免税额 2J 9eeN
allowance for funeral expenses 殡殓费的免税额 A
|NX"
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 dXe763~<
allowance for repairs and outgoings 修葺及支出方面的免税额 ,m3AVHa*G
allowance to debtor 给债务人的津贴 A"vI6ud>
alteration of capital 资本更改 `"GD'Oa
alternate trustee 候补受托人 nqgfAQsE)
amalgamation 合并 "9LPq
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 DMfC(w.d
ambit of charges 征税范围;收费范围 9tl Fbu
amended valuation 经修订的估值 YlPZa3\
American Commodities Exchange 美国商品交易所 d`({z]W;
American Express Bank Limited 美国运通银行 oWs&W
American Stock Exchange 美国证券交易所 0AR4/5
.
amortization 摊销 _qE2r^o"B
amount due from banks 存放银行同业的款项 Rv.W~FE^
amount due from banks abroad 存放海外银行同业的款项 qpp:h_E
amount due from holding companies 控股公司欠款 *eUL1
m8Y
amount due from local banks 存放本港银行同业的款项 kZUuRB~om
amount due to banks 银行同业的存款 G?3S_3J2
amount due to banks abroad 海外银行同业的存款 ? 1Z\=s
amount due to holding companies 控股公司存款 xs.[]>nQN
amount due to local banks 本港银行同业的存款 i;/qJKr
amount due to outport banks 外埠银行同业的存款 /%)MlG
amount for note issue 发行纸币的款额 S:Yo9~
amount of bond 担保契据的款额 pC5-,Z;8
amount of consideration 代价款额 am:LLk-Lx
amount of contribution 供款数额 ~\ie/}zYj
amount of indebtedness 负债款额 8P5xRUkV
amount of principal of the loan 贷款本金额 JN|<R%hy
amount of rates chargeable 应征差饷数额 &hV;3";
amount of share capital 股本额 3vrQY9H>
amount of sums assured 承保款额 |
@di<d@
amount of variation 变动幅度 *D4H; P#
amount of vote 拨款数额 Hsp|<;Yg
amount payable 应付款额 (&njZdcb*
amount receivable 应收款额 nr s!e
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 HL 88
analysis 分析 t{?_]2vl
ancillary risk 附属风险 !Z4,UTu|Q
annual account 周年帐目;周年帐目报表;年度决算;年结 =1\'xz}p?
annual accounting date 年结日期 }d6g{`
annual allowance 每年免税额;年积金;年度津贴;年津 U$Ew,v<
annual balance 年度余额 hrS/3c'<Z
annual disposable income 每年可动用收入 :Bn\1\
annual estimates 周年预算 2{U4wTu
annual fee 年费 3P#1fI(c
annual general meeting 周年大会 mcr71j
annual growth rate 年增率;每年增长率 'JkK0a2D
annual long-term supplement 长期个案每年补助金 SxOM@A
annual pensionable emolument 可供计算退休金的年薪 d^lA
52X6P
annual report 年报 K"g[%O<
Annual Report on the Consumer Price Index 《消费物价指数年报》 [FC%_R&&
annual return 周年报表;周年申报表;每年报税表格 ]}'WNy6c&x
Annual Return Rules 《周年报表规则》 3%cNePlr
annual review of consumer prices 每年消费物价回顾 <D&75C#
annual roll-forward basis 逐年延展方式 YVs{\1|'
annual salary 年薪 4pc=MR
annual statement 年度报表;年度决算表 c=@=lGgo
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 Nc;7KMOIA
annuitant 年金受益人 @]2cL
annuity 年金 $&a`zffG
annuity contract 年金合约 mtTJm4
annuity on human life 人寿年金 }>tUkXlhJ<
antecedent debt 先前的债项 r)7A# 3wId
ante-dated cheque 倒填日期支票 iqOd]
H]v
anticipated expenditure 预期开支 r*tGT_/6
anticipated net profit 预期纯利 d6M
d~$R
anticipated revenue 预期收入 ]?<uf40Mm
anti-inflation measure 反通货膨胀措施 lJU[9)Q_
anti-inflationary stance 反通货膨胀立场 !PQ@"L)p
apparent deficit 表面赤字 9$)4C|
apparent financial solvency 表面偿债能力 wz:w R+
apparent partner 表面合伙人 M4DRG%21
application for personal assessment 个人入息课税申请书 xNm<` Y?
application of fund 资金应用 ,u\M7,a^
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 .@[+05Yw
appointed actuary 委任精算师 h|jsi*4NnL
appointed auditor 委任核数师;委任审计师 {8JJ$_
appointed trustee 委任的受托人 } O!LTD
appointer 委任人 uvm=i .
apportioned pro rata 按比例分摊 S B'.
apportionment 分配;分摊 Ad`;O+/;
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 v"bOv"!al
apportionment formula 分摊方程式 q@^
=im
apportionment of estate duty 遗产税的分摊 _{ ?1+
appraisal 估价;评估 1;
H(
appreciable growth 可观增长 nQ/El&{
appreciable impact 显着影响 T=>&`aZH
appreciable increase 可观增长 3S <5s}
appreciation 增值;升值 F%< 0pi
appreciation against other currencies 相对其他货币升值 f+F /`P%
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 mNuv>GAb
appreciation tax 增值税 |'a5nh!
appropriation 拨款;拨用;拨付 m >'o&Hj
appropriation account 拨款帐目 O(!wDnhc
Appropriation Bill 拨款法案 f PDnkr
appropriation-in-aid system 补助拨款办法 rb,&i1
approved assets 核准资产 _#-(XQ a
approved basket stock 认可一篮子证券 ))k^7g9M`
approved budget 核准预算 Dj %jrtT
approved charitable donation 认可慈善捐款 dIK!xOStA
approved charitable institution 认可慈善机构 y]@_DL#J=
approved currency 核准货币;认可货币 1Z*-@%RX
approved estimates 核准预算 T>L6 X:d
approved estimates of expenditure 核准开支预算 @BBqH&<`
approved overseas insurer 核准海外保险人 1?mQ
fW@G
approved overseas trust company 核准海外信托公司 Ig S.U
approved pooled investment fund 核准汇集投资基金 [kn`~hI
approved provident fund scheme 认可公积金计划 C96|T>bk
approved provision 核准拨款 W\X51DrEx
approved redeemable share 核准可赎回股份 ``zg |h
approved regional stock 认可地区性证券 w3B*%x)
approved retirement scheme 认可退休金计划 iD{;!dUZ
approved subordinated loan 核准附属贷款 UT>\u
arbitrage 套戥;套汇;套利 ?hmj0i;XC
arbitrageur 套戥者;套汇者 Ag}>gbz~G
arbitrary amount 临时款项 cMtkdIO
arrangement 措施;安排;协定 J *^|ojX
arrears 欠款 Z7Mc.[C
arrears of pay 欠付薪酬 ,qaI
dw [
arrears of revenue 逾期未收税款;逾期未收的帐项 [}+
MZ
articles of association 组织章程;组织细则;组织章程细则 6Zkus20
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 .dl1sv
U
ascertainment of profit 确定利润 L,\ Yj
"Asia Clear" “亚洲结算系统”