allotment 分配;配股 T"(&b~m2b4
allotment notice 股份配售通知;配股通知 aFl;BhM
allotment of shares 股份分配 -$t{>gO#Y
allowable 可获宽免;免税的 jkQ*D(;p
allowable business loss 可扣除的营业亏损 *zaQx+L
allowable expenses 可扣税的支出 loEPr5bL
allowance 免税额;津贴;备抵;准备金 aacpM[{f
allowance for debts 债项的免税额 {IjF+@I
allowance for depreciation by wear and tear 耗损折旧免税额 %{7|1>8
allowance for funeral expenses 殡殓费的免税额 Z@yW bjE7Z
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 zZ:>do\2
allowance for repairs and outgoings 修葺及支出方面的免税额 'HO$C,1]
allowance to debtor 给债务人的津贴 e-~N"
alteration of capital 资本更改 2\R'@L*
alternate trustee 候补受托人 !({}(
!P .
amalgamation 合并 FW;m\vu
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .14~J6
ambit of charges 征税范围;收费范围 fPU`/6
amended valuation 经修订的估值 0!D4pvlt
American Commodities Exchange 美国商品交易所 a y4 %
American Express Bank Limited 美国运通银行 ^Xz@`_I
American Stock Exchange 美国证券交易所 {WJ m
amortization 摊销 t
Cw<Ip
amount due from banks 存放银行同业的款项 *HU &4E\a
amount due from banks abroad 存放海外银行同业的款项 adlV!k7RG
amount due from holding companies 控股公司欠款 bs+f,j-oBN
amount due from local banks 存放本港银行同业的款项 SbcS]H5Sk
amount due to banks 银行同业的存款 f@6QvkIa
amount due to banks abroad 海外银行同业的存款 ]z;P9B3@&
amount due to holding companies 控股公司存款 &g#@3e1>
amount due to local banks 本港银行同业的存款 a a<
8,;
amount due to outport banks 外埠银行同业的存款 XYQ/^SI!:
amount for note issue 发行纸币的款额 G
%BjhpL
amount of bond 担保契据的款额 "RedK '7g
amount of consideration 代价款额 aasoW\UG
amount of contribution 供款数额 evenq$
H
amount of indebtedness 负债款额 1eA7>$w}[
amount of principal of the loan 贷款本金额 ~cWAl,(B<F
amount of rates chargeable 应征差饷数额 #OZ>V3k
amount of share capital 股本额 S Q@y;|(
amount of sums assured 承保款额 65L6:}#
amount of variation 变动幅度 eFipIn)b
amount of vote 拨款数额 y~(h>gi,x
amount payable 应付款额 Nv$R\' 3
amount receivable 应收款额 9X[kEl
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 84$nT>c
analysis 分析 }~2LW" 1'
ancillary risk 附属风险 Mc@e0
annual account 周年帐目;周年帐目报表;年度决算;年结 "_P
;2N6
annual accounting date 年结日期 Q[Z8ok
annual allowance 每年免税额;年积金;年度津贴;年津 AW%50V
annual balance 年度余额 [2>yYr s_=
annual disposable income 每年可动用收入 JELTo u
annual estimates 周年预算 $yN{-T"
annual fee 年费 D{!6Y*d6&s
annual general meeting 周年大会 +00b)TF
annual growth rate 年增率;每年增长率 7Sf
bx~48
annual long-term supplement 长期个案每年补助金 16w|O|^<
annual pensionable emolument 可供计算退休金的年薪 m&xW6!x
annual report 年报 H-WJp<_
Annual Report on the Consumer Price Index 《消费物价指数年报》
Y5f1lUT
annual return 周年报表;周年申报表;每年报税表格 Pvzc EV
Annual Return Rules 《周年报表规则》 v>:Ur}u!D
annual review of consumer prices 每年消费物价回顾 j
>Ht @Wi
annual roll-forward basis 逐年延展方式 i3dkYevs?
annual salary 年薪 *lYVY)L
annual statement 年度报表;年度决算表 9eR-
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 w2;eh]k
annuitant 年金受益人 ]99|KQ
<s
annuity 年金 0\H\lKcK
annuity contract 年金合约 EH$1fv
E
annuity on human life 人寿年金 +j#+8Ze
antecedent debt 先前的债项 kh!FR u h
ante-dated cheque 倒填日期支票 jGJLSEe_
anticipated expenditure 预期开支 r~E=4oB7
anticipated net profit 预期纯利 C'G
/AU
anticipated revenue 预期收入 ?e`^P
anti-inflation measure 反通货膨胀措施 V n7*JS
anti-inflationary stance 反通货膨胀立场 Nc1"g1JR
apparent deficit 表面赤字 ? 8)'oMD
apparent financial solvency 表面偿债能力 R(!s
apparent partner 表面合伙人 Ld\R:{M"
application for personal assessment 个人入息课税申请书 6rh5h:
application of fund 资金应用 B%"
d~5Y
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 M*y)6H k~
appointed actuary 委任精算师 `
w=>I
appointed auditor 委任核数师;委任审计师 @>u]4Jn
appointed trustee 委任的受托人 +:8fC$vVfC
appointer 委任人 I*%-cA%l
apportioned pro rata 按比例分摊 pyH:#5
apportionment 分配;分摊 gRrL[z
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 FI[A[*fi
apportionment formula 分摊方程式 ccNd'2P
apportionment of estate duty 遗产税的分摊 IW>T}@
|
appraisal 估价;评估 +GG9^:<yr
appreciable growth 可观增长 jDKO}
bQ
appreciable impact 显着影响 ={_C&57N1
appreciable increase 可观增长 u0 P|0\
appreciation 增值;升值 ATJWO1CtB
appreciation against other currencies 相对其他货币升值 %WSo b@f8
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 MPCBT!o
4Z
appreciation tax 增值税 0f~C#/[t7
appropriation 拨款;拨用;拨付 ,kF1T,
appropriation account 拨款帐目 fg
s!v7
Appropriation Bill 拨款法案 MV<^!W
appropriation-in-aid system 补助拨款办法 rEv@YD
approved assets 核准资产 S-P/+K6
approved basket stock 认可一篮子证券 p%#<D9S
approved budget 核准预算 .+qQYDEw
approved charitable donation 认可慈善捐款 ,eOB(?Ku
approved charitable institution 认可慈善机构 ZNJ@F<