allotment 分配;配股 1_TuA
(
allotment notice 股份配售通知;配股通知 5(H%Ia
allotment of shares 股份分配 ~bZ=]i
allowable 可获宽免;免税的 o=YOn&@%
allowable business loss 可扣除的营业亏损 \Sd8PGl*'
allowable expenses 可扣税的支出 ]$ "eGHX
allowance 免税额;津贴;备抵;准备金 `sKyvPtG
allowance for debts 债项的免税额 M,fL(b;2
allowance for depreciation by wear and tear 耗损折旧免税额 ) bFl-
allowance for funeral expenses 殡殓费的免税额 (j'\h/
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 %(6IaqJ[
allowance for repairs and outgoings 修葺及支出方面的免税额 BI:C
m/ >
allowance to debtor 给债务人的津贴 [@Ac#
alteration of capital 资本更改 S[K5ofV
alternate trustee 候补受托人 N_T5sZ\
amalgamation 合并 -!XG>Z
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /Q3>w -h
ambit of charges 征税范围;收费范围 4Et(3[P71
amended valuation 经修订的估值 hty'L61\z
American Commodities Exchange 美国商品交易所 Qx4)'n
American Express Bank Limited 美国运通银行 ,m<YSMKX
American Stock Exchange 美国证券交易所 {J==y;dK
amortization 摊销 _<c"/B
amount due from banks 存放银行同业的款项 B2[f1IMI
amount due from banks abroad 存放海外银行同业的款项 ~Y/A]N86,
amount due from holding companies 控股公司欠款 QH-CZ6
M
amount due from local banks 存放本港银行同业的款项 #tR:W?!
amount due to banks 银行同业的存款 tQ9%rb
amount due to banks abroad 海外银行同业的存款 ;NA5G:eQ
amount due to holding companies 控股公司存款 G^Gs/-
f
amount due to local banks 本港银行同业的存款 tL OGj?/r
amount due to outport banks 外埠银行同业的存款 eaFkDl
amount for note issue 发行纸币的款额
=c@hE'{
amount of bond 担保契据的款额
dq '2y
amount of consideration 代价款额 |<c9ZS+
amount of contribution 供款数额 XKTDBaON
amount of indebtedness 负债款额 Rmw=~NP5
amount of principal of the loan 贷款本金额 ATkd# k%S
amount of rates chargeable 应征差饷数额 IMWt!#vuY
amount of share capital 股本额 tKt}]KHV
amount of sums assured 承保款额 i?/Q7D<P
amount of variation 变动幅度 0i\>(o
amount of vote 拨款数额 pX_
amount payable 应付款额 :=hL}(~]
amount receivable 应收款额 +DRt2a#
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 iAH,f5T
analysis 分析 :XY%@n
ancillary risk 附属风险 a
Y)vi$;]
annual account 周年帐目;周年帐目报表;年度决算;年结 QKP
#wR
annual accounting date 年结日期 >3/mV<g f
annual allowance 每年免税额;年积金;年度津贴;年津
\uTlwS
annual balance 年度余额 1vo3aF
annual disposable income 每年可动用收入 Tg^8a,Lt
annual estimates 周年预算 -Hm"Dx
annual fee 年费 ug]2wftlQ
annual general meeting 周年大会 J~KO#`
annual growth rate 年增率;每年增长率 9C \}bT
annual long-term supplement 长期个案每年补助金 2@MpWj4
annual pensionable emolument 可供计算退休金的年薪 1#N`elm
annual report 年报 1?QVtfwY
Annual Report on the Consumer Price Index 《消费物价指数年报》 drAJ-ii
annual return 周年报表;周年申报表;每年报税表格 FZgf"XM
>
Annual Return Rules 《周年报表规则》 )vq}$W!:9
annual review of consumer prices 每年消费物价回顾 _kBmKE
annual roll-forward basis 逐年延展方式 P\dfxR;8%
annual salary 年薪 #!_4ZX
annual statement 年度报表;年度决算表 \'=svJ
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
)F hbN@3
annuitant 年金受益人 tfHr'Qy BC
annuity 年金 M+")*Opq
annuity contract 年金合约 }'vQUGu8z
annuity on human life 人寿年金 Jhj ]`$J
antecedent debt 先前的债项 hD#Mhy5h
ante-dated cheque 倒填日期支票 c@,1?q1
bv
anticipated expenditure 预期开支 f]10^y5&
anticipated net profit 预期纯利
5q4wREh
anticipated revenue 预期收入 W
~MNst?
anti-inflation measure 反通货膨胀措施 KOR*y(* 8
anti-inflationary stance 反通货膨胀立场 ,r3`u2)
apparent deficit 表面赤字 W/RB|TMT
apparent financial solvency 表面偿债能力 9/8+
R%
apparent partner 表面合伙人 1WaQWZ:=
application for personal assessment 个人入息课税申请书 [GCaRk>b,
application of fund 资金应用 L|{v kkBo
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 yuq o ^i
appointed actuary 委任精算师 ~rrl"a>
appointed auditor 委任核数师;委任审计师 .HTRvE`X
appointed trustee 委任的受托人 .`KzA]&
#
appointer 委任人 VSO(DCr"L
apportioned pro rata 按比例分摊 7lYf+&JZ
apportionment 分配;分摊 Bs3&yEq(
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 kb$Yc)+R4
apportionment formula 分摊方程式 'ym Mu}q
apportionment of estate duty 遗产税的分摊 YpZuAJm<2_
appraisal 估价;评估 >8>s
K(S]
appreciable growth 可观增长 yE
B#*}K?
appreciable impact 显着影响 n2o)K;wW+
appreciable increase 可观增长 v\(6uej^
appreciation 增值;升值 .5SYN-@
appreciation against other currencies 相对其他货币升值 j7Zv"Vq@
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 BQ,749^S
appreciation tax 增值税 Z1$S(p=)L
appropriation 拨款;拨用;拨付 ?Z!R
appropriation account 拨款帐目 H9;IA>
Appropriation Bill 拨款法案 wg
k[_i
appropriation-in-aid system 补助拨款办法 3it*l-i\
approved assets 核准资产 |U'` Sc
approved basket stock 认可一篮子证券 ;fQIaE&H
approved budget 核准预算 d8Cd4qIXX
approved charitable donation 认可慈善捐款 w$]wd`N}
approved charitable institution 认可慈善机构 }] 1C=~lC
approved currency 核准货币;认可货币 >C{8}Lg-.
approved estimates 核准预算 lRS'M,/
approved estimates of expenditure 核准开支预算 lt'N{LFvc
approved overseas insurer 核准海外保险人 u>] )q7s
approved overseas trust company 核准海外信托公司 &D|+tu{
approved pooled investment fund 核准汇集投资基金 "J&WH~8+N
approved provident fund scheme 认可公积金计划 "Qc4v@~)
approved provision 核准拨款 b5~p:f-&4B
approved redeemable share 核准可赎回股份 r^E(GmW
approved regional stock 认可地区性证券 ^!O!HMX0
approved retirement scheme 认可退休金计划 h8k\~/iJ
approved subordinated loan 核准附属贷款 `S3)uV]I
arbitrage 套戥;套汇;套利 xqDz*V/mD
arbitrageur 套戥者;套汇者 KAVkYL0
arbitrary amount 临时款项 dBM{]@bZ
arrangement 措施;安排;协定 <Pf4[q&wM
arrears 欠款 <RbsQ^U
arrears of pay 欠付薪酬 TQ~a5q
arrears of revenue 逾期未收税款;逾期未收的帐项 ES(qu]CjI
articles of association 组织章程;组织细则;组织章程细则 J`; 9Z
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 _9=cxwi<w
ascertainment of profit 确定利润 JS?%zj&@
"Asia Clear" “亚洲结算系统”