allotment 分配;配股 C](z#c~c
allotment notice 股份配售通知;配股通知 50`iCD
allotment of shares 股份分配 Ac[|MBaF
allowable 可获宽免;免税的 p`ADro*
allowable business loss 可扣除的营业亏损 2fzKdkJhe
allowable expenses 可扣税的支出 &8]#RQy{f
allowance 免税额;津贴;备抵;准备金 9'n))%CZ.
allowance for debts 债项的免税额 pG!(6V-x<E
allowance for depreciation by wear and tear 耗损折旧免税额 &gA6+b'
allowance for funeral expenses 殡殓费的免税额 WO.0K5nfk
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 0\cnc^Z
allowance for repairs and outgoings 修葺及支出方面的免税额 5>ADw3z'
allowance to debtor 给债务人的津贴 >lraYMc<rZ
alteration of capital 资本更改 ;V(H7
ZM
alternate trustee 候补受托人 -v;n"Zy1
amalgamation 合并 Gpdv]SON{
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 c{mKra
ambit of charges 征税范围;收费范围 msc 1^2
amended valuation 经修订的估值 .Na&I)udX.
American Commodities Exchange 美国商品交易所 Q(IJD4
American Express Bank Limited 美国运通银行 QGH
h;
American Stock Exchange 美国证券交易所 G{NSAaD[
amortization 摊销 +z:CZ(fb
amount due from banks 存放银行同业的款项 <H5n>3#pH
amount due from banks abroad 存放海外银行同业的款项 -XBKOybHBO
amount due from holding companies 控股公司欠款 "[jhaUAK
amount due from local banks 存放本港银行同业的款项 Qj
6gg
amount due to banks 银行同业的存款 u/gm10<OWa
amount due to banks abroad 海外银行同业的存款 W!/vm
amount due to holding companies 控股公司存款 X~v4"|a
amount due to local banks 本港银行同业的存款 :cc[Jco@w
amount due to outport banks 外埠银行同业的存款 G&x'=dJ
amount for note issue 发行纸币的款额 Kajkw>z
amount of bond 担保契据的款额 `E3:;|
amount of consideration 代价款额 GA|/7[I}
amount of contribution 供款数额 [3j$ 4rP
amount of indebtedness 负债款额 n}< ir!ZTO
amount of principal of the loan 贷款本金额 8W~
lU~-
amount of rates chargeable 应征差饷数额 W\it+/
amount of share capital 股本额 F+ffl^BQ
amount of sums assured 承保款额 ug^om{e-
amount of variation 变动幅度 8To7c
amount of vote 拨款数额 #_.g2 Y
amount payable 应付款额 \f(Y:}9
amount receivable 应收款额
?. zu2
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 H1`
rM^,%A
analysis 分析 O6yP
qG *j
ancillary risk 附属风险 $brKl8P
annual account 周年帐目;周年帐目报表;年度决算;年结
i{gDW+N
annual accounting date 年结日期 .Qd}.EG
annual allowance 每年免税额;年积金;年度津贴;年津 hzaLx8L
annual balance 年度余额 >9-Dd)<
annual disposable income 每年可动用收入 QF\kPk(CtD
annual estimates 周年预算 !xkj30O(G
annual fee 年费 @&?a]
>L
annual general meeting 周年大会 c}\
'x5:o
annual growth rate 年增率;每年增长率 {bN Y
annual long-term supplement 长期个案每年补助金 0/ut:RV0
annual pensionable emolument 可供计算退休金的年薪 <z^SZ~G
annual report 年报 z>6.[Z(T
Annual Report on the Consumer Price Index 《消费物价指数年报》 }dy9IH
annual return 周年报表;周年申报表;每年报税表格 hzaU8kb
Annual Return Rules 《周年报表规则》 X(IyvfC
annual review of consumer prices 每年消费物价回顾 y k?SD1hj
annual roll-forward basis 逐年延展方式 csYy7uzi
annual salary 年薪 e\`wlaP,
annual statement 年度报表;年度决算表 X$/E>I
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 MzcB3pi
annuitant 年金受益人 xXO RIlD
annuity 年金 J;S-+
annuity contract 年金合约 P"b8!k?
annuity on human life 人寿年金 W:WQaF`2x
antecedent debt 先前的债项 Q\H_t)-
ante-dated cheque 倒填日期支票
]* 0(-@
anticipated expenditure 预期开支 vyE{WkZxR
anticipated net profit 预期纯利 *t^eNUA
anticipated revenue 预期收入 ^[#=L4
anti-inflation measure 反通货膨胀措施 6VC-KY
anti-inflationary stance 反通货膨胀立场 k=e`*LB\
apparent deficit 表面赤字 a_Jb>}
apparent financial solvency 表面偿债能力 J2m"1gq,
apparent partner 表面合伙人 DacN{r"3
application for personal assessment 个人入息课税申请书 Uls+n@\!
application of fund 资金应用 1t.R+1[c
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 Hoj8okP
appointed actuary 委任精算师 F'1k<V?
appointed auditor 委任核数师;委任审计师 6.[)`iF+#
appointed trustee 委任的受托人 ^CUSlnB\(
appointer 委任人 )Bo]=ZTJ^
apportioned pro rata 按比例分摊 cM3jnim
apportionment 分配;分摊 +s ULo
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 sdrWOq
apportionment formula 分摊方程式 "CMucK
apportionment of estate duty 遗产税的分摊 Y~}5axSPH
appraisal 估价;评估 (Izf
L1
appreciable growth 可观增长 d.p'pGL
appreciable impact 显着影响 e gI&epN
appreciable increase 可观增长 H;QA@tF>5
appreciation 增值;升值 fH[Wkif
appreciation against other currencies 相对其他货币升值 zZ:xEc
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 P].eAAXnP
appreciation tax 增值税 9p4y>3
appropriation 拨款;拨用;拨付 6|5H=*)DH
appropriation account 拨款帐目 FI$XSG
Appropriation Bill 拨款法案 UA0F)
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appropriation-in-aid system 补助拨款办法 >OK#n)U`
approved assets 核准资产 uaaf
9SL?
approved basket stock 认可一篮子证券 \^0 !|
approved budget 核准预算 J'e]x[Y
approved charitable donation 认可慈善捐款
6T_K9
approved charitable institution 认可慈善机构 pw\P<9e=
approved currency 核准货币;认可货币 Plfdr~$
approved estimates 核准预算 JaI Kjn
approved estimates of expenditure 核准开支预算 \x(^]/@
approved overseas insurer 核准海外保险人 f!x[ln<
approved overseas trust company 核准海外信托公司 *C7F2o
approved pooled investment fund 核准汇集投资基金 LTXz$Z]
approved provident fund scheme 认可公积金计划 H O*YBL
approved provision 核准拨款 F?BS717qS%
approved redeemable share 核准可赎回股份 6e.[,-eU
approved regional stock 认可地区性证券 @^&7$#jq%
approved retirement scheme 认可退休金计划 moZm0`WR
approved subordinated loan 核准附属贷款 [Gtb+'8
arbitrage 套戥;套汇;套利 Xb,T{.3@
arbitrageur 套戥者;套汇者 8{
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arbitrary amount 临时款项 N 9LgU)-Jt
arrangement 措施;安排;协定 ^_W40/c3
arrears 欠款 i%F<AY\O)
arrears of pay 欠付薪酬 o2naVxetE
arrears of revenue 逾期未收税款;逾期未收的帐项 C?o6(p"b
articles of association 组织章程;组织细则;组织章程细则 Qnt5HSSt
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 :G
=FiC
ascertainment of profit 确定利润 Jzex]_:1~
"Asia Clear" “亚洲结算系统”