allotment 分配;配股 T?0eVvM
allotment notice 股份配售通知;配股通知 ^{`exCwMx
allotment of shares 股份分配 Nai2W<,
allowable 可获宽免;免税的 :3Ox~o
allowable business loss 可扣除的营业亏损 $a]`nLUa
allowable expenses 可扣税的支出 zC!t
;*8a
allowance 免税额;津贴;备抵;准备金 T7%S
#
0,p
allowance for debts 债项的免税额 Wn2NMXK
allowance for depreciation by wear and tear 耗损折旧免税额 Bsvr?|L\
allowance for funeral expenses 殡殓费的免税额 cuIT
Y^6
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 @S;'@V
C
allowance for repairs and outgoings 修葺及支出方面的免税额 .`eN8Dl1
allowance to debtor 给债务人的津贴 \}b%E'+_T
alteration of capital 资本更改 dZ@63a>>@
alternate trustee 候补受托人 p]TAELy
amalgamation 合并 (w3YvG.
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 W{+2/P
ambit of charges 征税范围;收费范围 b8UO,fY q
amended valuation 经修订的估值 v\ )W?i*l
American Commodities Exchange 美国商品交易所 ~36!?&eA8
American Express Bank Limited 美国运通银行 f$$ /H>MJ
American Stock Exchange 美国证券交易所 TD0
B%
amortization 摊销 9Y9GwL]T
amount due from banks 存放银行同业的款项 KZE,bi:
~
amount due from banks abroad 存放海外银行同业的款项 k y7Gwc
amount due from holding companies 控股公司欠款 !
F$6-0%
amount due from local banks 存放本港银行同业的款项 Ti5-6%~&
amount due to banks 银行同业的存款
}my`K
amount due to banks abroad 海外银行同业的存款 lL3U8}vn
amount due to holding companies 控股公司存款 bY
:x8fl
amount due to local banks 本港银行同业的存款 I\ob7X'Xu!
amount due to outport banks 外埠银行同业的存款 A;M'LM- M
amount for note issue 发行纸币的款额 g) jYFfGfH
amount of bond 担保契据的款额 7?_CcRe
amount of consideration 代价款额 &h/Xku&0
amount of contribution 供款数额 wc4=VC"y
amount of indebtedness 负债款额 ~f98#43
amount of principal of the loan 贷款本金额 7{*>agQh
amount of rates chargeable 应征差饷数额 onzxx4bax
amount of share capital 股本额 #"~<HG}bR/
amount of sums assured 承保款额 wmLs/:~
amount of variation 变动幅度 %h!B^{0
amount of vote 拨款数额 (!WD1w
amount payable 应付款额 g($2Dk_F2
amount receivable 应收款额 "chDg(jMZ
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 W'TZ%K) I
analysis 分析 kxv1Hn"`{E
ancillary risk 附属风险 5\nAeP
annual account 周年帐目;周年帐目报表;年度决算;年结 |Cy
E5i0
annual accounting date 年结日期 %'pgGC"|
annual allowance 每年免税额;年积金;年度津贴;年津
;i+jJ4
annual balance 年度余额 =aW9L)8D
annual disposable income 每年可动用收入 Avb\{)s+
annual estimates 周年预算 Gd85kY@w7
annual fee 年费 gPPkT"
annual general meeting 周年大会 |+9&rAg
annual growth rate 年增率;每年增长率 -iZ`Y?
annual long-term supplement 长期个案每年补助金 8":Q)9;%
annual pensionable emolument 可供计算退休金的年薪 D&y
7-/
annual report 年报 0g8NHkM:2a
Annual Report on the Consumer Price Index 《消费物价指数年报》 |A(Iti{v
annual return 周年报表;周年申报表;每年报税表格 S
f#
R0SA
Annual Return Rules 《周年报表规则》 &oMh]Z*:
annual review of consumer prices 每年消费物价回顾 eHUOU>&P]
annual roll-forward basis 逐年延展方式 9pfIzs
su3
annual salary 年薪 BI@[\aRLQ
annual statement 年度报表;年度决算表 |FRg\#kf%
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 p!%pP}I
annuitant 年金受益人 Eu3E-K@y
annuity 年金 V0mn4sfs
annuity contract 年金合约 Ny/MJ#Lq
annuity on human life 人寿年金 z
F;K
antecedent debt 先前的债项 ;O,jUiQ
ante-dated cheque 倒填日期支票 } Q+|W=2t
anticipated expenditure 预期开支 C0Z=~Q%
anticipated net profit 预期纯利 -KbYOb
anticipated revenue 预期收入 m1A J{cs
anti-inflation measure 反通货膨胀措施 jL}v9$
anti-inflationary stance 反通货膨胀立场 Y'X%Aw;`
apparent deficit 表面赤字 ?a]mDx>xh
apparent financial solvency 表面偿债能力 #/37V2E
apparent partner 表面合伙人 r3?o9D>
application for personal assessment 个人入息课税申请书 wMN]~|z>
application of fund 资金应用 K3uRs{l|
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 Vxt+]5X
appointed actuary 委任精算师 Z;"vW!%d
appointed auditor 委任核数师;委任审计师 .=;
;
appointed trustee 委任的受托人 Iq.*8Oc
appointer 委任人 N'=gep0V@
apportioned pro rata 按比例分摊 $ ocdI5
apportionment 分配;分摊 G3v5KmT
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2
yz _
apportionment formula 分摊方程式 Ax}JLPz5'
apportionment of estate duty 遗产税的分摊 FpU>^'2]
appraisal 估价;评估 7{Wny&[0
appreciable growth 可观增长 xgtR6E^k
appreciable impact 显着影响 _o~nr]zx
appreciable increase 可观增长 ?aMOZn?
appreciation 增值;升值 e+K^Aq
appreciation against other currencies 相对其他货币升值 sDV Q#}a
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,
R|BG
appreciation tax 增值税 /qw.p#
appropriation 拨款;拨用;拨付 bg0Wnl
appropriation account 拨款帐目 \73ch
Appropriation Bill 拨款法案 -s/ea~=R
appropriation-in-aid system 补助拨款办法 9N3eN
approved assets 核准资产 Rf1x`wml
approved basket stock 认可一篮子证券 kG*~|ma
approved budget 核准预算 +"@ .8m
approved charitable donation 认可慈善捐款 2J;g{
95z
approved charitable institution 认可慈善机构 =vhm}
approved currency 核准货币;认可货币 i}?>g -(
approved estimates 核准预算 jz0T_\8D`
approved estimates of expenditure 核准开支预算 0m ? )ROaJ
approved overseas insurer 核准海外保险人 tLmTjX .6
approved overseas trust company 核准海外信托公司 {(}By/_
approved pooled investment fund 核准汇集投资基金 zdH
kG_PT
approved provident fund scheme 认可公积金计划 k VQ\1!
approved provision 核准拨款 Aiea\jBv
approved redeemable share 核准可赎回股份 L
/^I*p,
approved regional stock 认可地区性证券 ct}9i"H#1
approved retirement scheme 认可退休金计划 Y6d@h? ht
approved subordinated loan 核准附属贷款 !f6
(Zho
arbitrage 套戥;套汇;套利 40
0#v|b
arbitrageur 套戥者;套汇者 Na Cy@
arbitrary amount 临时款项 %~S&AE-
arrangement 措施;安排;协定 PFK
'$
arrears 欠款 _J [P[(ab
arrears of pay 欠付薪酬 Yz<1
wt7;
arrears of revenue 逾期未收税款;逾期未收的帐项 v*yuE5{
articles of association 组织章程;组织细则;组织章程细则 h)nG)|c
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 S21,VpW\
ascertainment of profit 确定利润 X\F|Tk3_
"Asia Clear" “亚洲结算系统”