allotment 分配;配股 8yWoPm<A
allotment notice 股份配售通知;配股通知 sLcFt1
allotment of shares 股份分配 _J]2~b
allowable 可获宽免;免税的 '(#g1H3
allowable business loss 可扣除的营业亏损 aj~bt-cE
allowable expenses 可扣税的支出 l+y}4k=/
allowance 免税额;津贴;备抵;准备金 1#
t6`N]?V
allowance for debts 债项的免税额 &*&?0ov^"
allowance for depreciation by wear and tear 耗损折旧免税额 "Jy~PcJZ1
allowance for funeral expenses 殡殓费的免税额 M]H
gIL@9#
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 *]x*B@RF
allowance for repairs and outgoings 修葺及支出方面的免税额 ~"!a9GZ
allowance to debtor 给债务人的津贴 "%@uO)A /
alteration of capital 资本更改 7W9~1
.SC
alternate trustee 候补受托人 Iia.k'N
amalgamation 合并 h7;bclU
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 S^f:`9ab9
ambit of charges 征税范围;收费范围 WA)Ij(M8 p
amended valuation 经修订的估值 cgj.e
American Commodities Exchange 美国商品交易所 M;Wha;%E"
American Express Bank Limited 美国运通银行 z}.D"
P+
American Stock Exchange 美国证券交易所 }~o
ikN:
amortization 摊销 #
4|9Fj??
amount due from banks 存放银行同业的款项 XNH4==4
amount due from banks abroad 存放海外银行同业的款项 &!y]:CC{
amount due from holding companies 控股公司欠款 ^ft]b2i
amount due from local banks 存放本港银行同业的款项 ]=D5p_A(
amount due to banks 银行同业的存款 E=/[s]@5
amount due to banks abroad 海外银行同业的存款 2 Y|D'^
amount due to holding companies 控股公司存款 c-5jYwV
amount due to local banks 本港银行同业的存款 hN(L@0)
amount due to outport banks 外埠银行同业的存款 aEx(rLd+
amount for note issue 发行纸币的款额 vN{-?
amount of bond 担保契据的款额 [}3cDR
amount of consideration 代价款额 (Q-I8Y8l8
amount of contribution 供款数额 *(*+`qZL{(
amount of indebtedness 负债款额 16@);Ot
amount of principal of the loan 贷款本金额 bj"z8 kP
amount of rates chargeable 应征差饷数额 zH'2s-.bi
amount of share capital 股本额 FBsn;,3<W
amount of sums assured 承保款额 !%mi&ak(Rn
amount of variation 变动幅度 &.*uc|{
amount of vote 拨款数额 0k?Sq#7q
amount payable 应付款额 P Tnac
amount receivable 应收款额 xaL#MIR"u"
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 wq4nMY:#
analysis 分析 ,
w&:_n
ancillary risk 附属风险 =s'7$D}0.
annual account 周年帐目;周年帐目报表;年度决算;年结 W3LP
~
annual accounting date 年结日期 Qg0vG]
annual allowance 每年免税额;年积金;年度津贴;年津
F$*3@Y
annual balance 年度余额 vS M_]fn
annual disposable income 每年可动用收入
C(]'&~}(
annual estimates 周年预算 A/Khk2-:
annual fee 年费 3$"/>g/
annual general meeting 周年大会 '; /84j-3F
annual growth rate 年增率;每年增长率 n9fk,3
annual long-term supplement 长期个案每年补助金 `)[dVfxA
annual pensionable emolument 可供计算退休金的年薪 yx0Q+Sm1:
annual report 年报 6.Bh3p
Annual Report on the Consumer Price Index 《消费物价指数年报》 u3Do~RyL[
annual return 周年报表;周年申报表;每年报税表格 8Inx/>eOI
Annual Return Rules 《周年报表规则》 >QI~`MiI
annual review of consumer prices 每年消费物价回顾 cw+g
z!!
annual roll-forward basis 逐年延展方式
<*YO~S(R
annual salary 年薪 ypA: P
annual statement 年度报表;年度决算表 j,t~
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 lA{(8sKN
annuitant 年金受益人 "2mFC!
annuity 年金 797X71>
annuity contract 年金合约 uu>lDvR*
annuity on human life 人寿年金 ]
C,1%(
antecedent debt 先前的债项 bag&BHw
ante-dated cheque 倒填日期支票 y~p4">]
anticipated expenditure 预期开支 Bn-J_-%M
anticipated net profit 预期纯利 j@C0af
anticipated revenue 预期收入 ny`(f,)u*
anti-inflation measure 反通货膨胀措施 J v<$*TVS0
anti-inflationary stance 反通货膨胀立场 k
]bPI$
apparent deficit 表面赤字 bm}+}CJ@#0
apparent financial solvency 表面偿债能力 XOxB
(0@
apparent partner 表面合伙人 m;h<"]<
application for personal assessment 个人入息课税申请书 G{A)H_o*
application of fund 资金应用 4zzlazU
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 QUPf*3Oy
appointed actuary 委任精算师 k6J\Kkk(
appointed auditor 委任核数师;委任审计师 p!GZCf,
appointed trustee 委任的受托人 ou;qO
5CT
appointer 委任人 kr{)
apportioned pro rata 按比例分摊 taCCw2s-8*
apportionment 分配;分摊 \[T{M!s
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 K_##- 6>
apportionment formula 分摊方程式 </yo9.
apportionment of estate duty 遗产税的分摊 DoG%T(M!a9
appraisal 估价;评估
i_y:4
appreciable growth 可观增长 c
`ud;lI
appreciable impact 显着影响 HZuiVW8
appreciable increase 可观增长 \[
k%)_
appreciation 增值;升值 iIB9j8
appreciation against other currencies 相对其他货币升值 3"vRK5Bf
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1$OVe4H1
appreciation tax 增值税 \kk!Dz*H
appropriation 拨款;拨用;拨付 L"^.0*X/d
appropriation account 拨款帐目 hpjUkGm5
Appropriation Bill 拨款法案 A:c]1
appropriation-in-aid system 补助拨款办法 lO_c/o$
approved assets 核准资产 'g]=.K+@}
approved basket stock 认可一篮子证券 !Y|8z\Q
approved budget 核准预算 fwH`}<o
approved charitable donation 认可慈善捐款 /B=l,:TnJ
approved charitable institution 认可慈善机构 -s89)lUkS
approved currency 核准货币;认可货币 2R] XH
0
approved estimates 核准预算 wlL8X7+:
approved estimates of expenditure 核准开支预算 7g-$oO
approved overseas insurer 核准海外保险人 =
uk`pj[l
approved overseas trust company 核准海外信托公司 PnJ*Zea
approved pooled investment fund 核准汇集投资基金 3/l\
<{
approved provident fund scheme 认可公积金计划 2x6<8J8v*
approved provision 核准拨款 .c: )Qli
approved redeemable share 核准可赎回股份 ~xE=mg4le
approved regional stock 认可地区性证券 "SLvUzO>q
approved retirement scheme 认可退休金计划 nIR*_<ow
approved subordinated loan 核准附属贷款 +.wT
9kFcc
arbitrage 套戥;套汇;套利 &
L3UlL
arbitrageur 套戥者;套汇者 EFwL.'Fh
arbitrary amount 临时款项 $kIo4$.Y$
arrangement 措施;安排;协定 +/w(K,
arrears 欠款 Y!;gQeC
arrears of pay 欠付薪酬 s1Okoxh/!V
arrears of revenue 逾期未收税款;逾期未收的帐项 /_HwifRQ
articles of association 组织章程;组织细则;组织章程细则 /4^G34
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 }ymc5-
ascertainment of profit 确定利润 pY,O_
t$
"Asia Clear" “亚洲结算系统”