allotment 分配;配股 "B`yk/GM]
allotment notice 股份配售通知;配股通知 $LUNA.
allotment of shares 股份分配 dR2#n
allowable 可获宽免;免税的 ~7PPB|XY
allowable business loss 可扣除的营业亏损 FG8genCH@
allowable expenses 可扣税的支出 7aTo!T
allowance 免税额;津贴;备抵;准备金 c_b^t09
allowance for debts 债项的免税额 #W<D~C[I _
allowance for depreciation by wear and tear 耗损折旧免税额 yO
Cv-zm
allowance for funeral expenses 殡殓费的免税额 kM>0>fkjE
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 N*JWd
allowance for repairs and outgoings 修葺及支出方面的免税额 @Tmqw(n{
allowance to debtor 给债务人的津贴 "Yw-1h`fR
alteration of capital 资本更改 (mXV5IM
alternate trustee 候补受托人 pE
>~F
amalgamation 合并 -05zcIVo
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $?p^
m`t_
ambit of charges 征税范围;收费范围 P\bW k p0
amended valuation 经修订的估值 vGWX= O
American Commodities Exchange 美国商品交易所 ~X;r}l=k<
American Express Bank Limited 美国运通银行 {xr!H-9ZAA
American Stock Exchange 美国证券交易所 l= 5kd.{
amortization 摊销 ?}^e,.M0?s
amount due from banks 存放银行同业的款项 SZJ~ktXC-V
amount due from banks abroad 存放海外银行同业的款项 qA:CV(Z
amount due from holding companies 控股公司欠款 Mj5=t:MI
amount due from local banks 存放本港银行同业的款项 ,vP9oY[n
amount due to banks 银行同业的存款 ) ^PY-~o[
amount due to banks abroad 海外银行同业的存款 2#'{Q4K
amount due to holding companies 控股公司存款 +GMM&6<
amount due to local banks 本港银行同业的存款 %w7J0p
amount due to outport banks 外埠银行同业的存款 !]qwRB$5
amount for note issue 发行纸币的款额 #9z\Wblr
amount of bond 担保契据的款额 u{=(]n
amount of consideration 代价款额 c>d+q9M
amount of contribution 供款数额 }S'+Ytea
amount of indebtedness 负债款额 }_}C ^
amount of principal of the loan 贷款本金额 M9*7r\hqYV
amount of rates chargeable 应征差饷数额 1fwCQM
amount of share capital 股本额 VR5$[-E3
amount of sums assured 承保款额 7QL>f5Q
amount of variation 变动幅度 dix\hqZ
amount of vote 拨款数额 zllY$V&<!
amount payable 应付款额 ~=(?Z2UDA_
amount receivable 应收款额 I"*g-ji0
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~d_Z?Z
analysis 分析 j['Z|Am"l
ancillary risk 附属风险 -?<wvUbR{
annual account 周年帐目;周年帐目报表;年度决算;年结 cX"[#Em#
annual accounting date 年结日期
HB`u@9le
annual allowance 每年免税额;年积金;年度津贴;年津 ?,NZ/n
annual balance 年度余额 C/%umazP9
annual disposable income 每年可动用收入 dsqqq,>Q
annual estimates 周年预算 %b'ic
annual fee 年费 qJB9z0a<Ov
annual general meeting 周年大会 <
9eQ
annual growth rate 年增率;每年增长率 A- IpE
annual long-term supplement 长期个案每年补助金 YTxUKE:
annual pensionable emolument 可供计算退休金的年薪 %).phn"ij[
annual report 年报 laqKP+G
Annual Report on the Consumer Price Index 《消费物价指数年报》
OM{-^
annual return 周年报表;周年申报表;每年报税表格 `7}6
Annual Return Rules 《周年报表规则》 VcIsAK".4[
annual review of consumer prices 每年消费物价回顾 T=:&W
3
annual roll-forward basis 逐年延展方式 9a2Ga
annual salary 年薪 YFOK%7K
annual statement 年度报表;年度决算表 s@
m
A\
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 S(mJ;
C
annuitant 年金受益人 h>$,97EU
annuity 年金 wlBdA
annuity contract 年金合约 2fTkHBhn&
annuity on human life 人寿年金 |ap{+ xh
antecedent debt 先前的债项 c3&F\3
ante-dated cheque 倒填日期支票 j
a70w:ja
anticipated expenditure 预期开支 d|]F^DDuI
anticipated net profit 预期纯利 r Y|'<$wvg
anticipated revenue 预期收入 EnA) Rz
anti-inflation measure 反通货膨胀措施 7J./SBhB
anti-inflationary stance 反通货膨胀立场 016l$K4
apparent deficit 表面赤字 ,%mTKOs
apparent financial solvency 表面偿债能力 L 7_Mg{
apparent partner 表面合伙人 IV_uf
application for personal assessment 个人入息课税申请书 A,e/y
application of fund 资金应用 O\pqZ`E=s
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 h1G]w/.ws
appointed actuary 委任精算师 *pw:oTO
appointed auditor 委任核数师;委任审计师 HI#}M|4n
appointed trustee 委任的受托人 3l->$R]
appointer 委任人 pK1P-!c
apportioned pro rata 按比例分摊 X}0
NeG^'O
apportionment 分配;分摊 lg&"=VXx51
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?0hk~8c
apportionment formula 分摊方程式 H.XD8qi3W
apportionment of estate duty 遗产税的分摊 xO9,,w47
appraisal 估价;评估 p]*$m=t0r
appreciable growth 可观增长 LTS3
[=AB
appreciable impact 显着影响 99G/(Z}
appreciable increase 可观增长 'SYj Ehvw
appreciation 增值;升值 IpGq_TU
appreciation against other currencies 相对其他货币升值 3ypB~bNw
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \yNjsG@,
appreciation tax 增值税 !w]!\H
appropriation 拨款;拨用;拨付 WTA0S}pT
appropriation account 拨款帐目 u3Z*hs)Z%
Appropriation Bill 拨款法案 {a `kPfP
appropriation-in-aid system 补助拨款办法 &at>pV3_
approved assets 核准资产 x%k4Lm
approved basket stock 认可一篮子证券 7.CzS
approved budget 核准预算 )M#~/~^f+
approved charitable donation 认可慈善捐款 }h5pM`|1
approved charitable institution 认可慈善机构 zOLt)2-<
approved currency 核准货币;认可货币 K_ Y0;!W
approved estimates 核准预算 jkQv cU
approved estimates of expenditure 核准开支预算 Au#(g
uvm
approved overseas insurer 核准海外保险人 zv <,
approved overseas trust company 核准海外信托公司 [X#bDO<t
approved pooled investment fund 核准汇集投资基金 +>KWYPH
approved provident fund scheme 认可公积金计划 ^>h
9<
approved provision 核准拨款 GuQ3$B3j
approved redeemable share 核准可赎回股份 eqD%Qdx
approved regional stock 认可地区性证券 }/x `w
approved retirement scheme 认可退休金计划 FfI$3:9
approved subordinated loan 核准附属贷款 ,8;;#XR3
arbitrage 套戥;套汇;套利 jeN_
sm81b
arbitrageur 套戥者;套汇者 %((F}9_6
arbitrary amount 临时款项 +z+25qWi
arrangement 措施;安排;协定 D`3}j
arrears 欠款 x@m"[u
arrears of pay 欠付薪酬 <4^ _dJ9=
arrears of revenue 逾期未收税款;逾期未收的帐项 ;.V5:,&
articles of association 组织章程;组织细则;组织章程细则
yf*MG&}
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 YgQ_P4B;
ascertainment of profit 确定利润 !vr">@}K
"Asia Clear" “亚洲结算系统”