allotment 分配;配股 {_jbF
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allotment notice 股份配售通知;配股通知 G4n-}R&
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allotment of shares 股份分配 :-T[)Q+-3
allowable 可获宽免;免税的 p2wDk^$
allowable business loss 可扣除的营业亏损 -&LF`V&3w
allowable expenses 可扣税的支出 @dhnpR:L
allowance 免税额;津贴;备抵;准备金 #sf1,k5'
allowance for debts 债项的免税额 BIjkW.uf
allowance for depreciation by wear and tear 耗损折旧免税额 ByjgM`
allowance for funeral expenses 殡殓费的免税额 *XG.?%x*|
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 mfgUf
allowance for repairs and outgoings 修葺及支出方面的免税额 B5#>ieM*
allowance to debtor 给债务人的津贴 `M,Gsy1h
alteration of capital 资本更改 )!=X?fz,O
alternate trustee 候补受托人 `t]8 [P5
amalgamation 合并 TmLfH
d
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]/?$DNjCc
ambit of charges 征税范围;收费范围 F%:o6mT
amended valuation 经修订的估值 :io[9B [
American Commodities Exchange 美国商品交易所 2<uBC
American Express Bank Limited 美国运通银行 %VO>6iVn
American Stock Exchange 美国证券交易所 "bvob G
amortization 摊销
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amount due from banks 存放银行同业的款项 h"ATRr^
amount due from banks abroad 存放海外银行同业的款项 )JA^FQ5N
amount due from holding companies 控股公司欠款 cg}lF9;d
amount due from local banks 存放本港银行同业的款项 /9
|BAQ:v;
amount due to banks 银行同业的存款 A7GWU{i
amount due to banks abroad 海外银行同业的存款 8 v<*xy
amount due to holding companies 控股公司存款 )bB
Va^
amount due to local banks 本港银行同业的存款 ~PedR=Y0n
amount due to outport banks 外埠银行同业的存款 dPF*G$
amount for note issue 发行纸币的款额 ?p &Xf>K
amount of bond 担保契据的款额 `s_k
+ g
amount of consideration 代价款额 0$.;EGP
amount of contribution 供款数额 Zy^ wS1io
amount of indebtedness 负债款额 VJ-To}
amount of principal of the loan 贷款本金额 D4U<Rn6N_5
amount of rates chargeable 应征差饷数额 E-HK=D&W/
amount of share capital 股本额 1 o\COnt
amount of sums assured 承保款额 tjcG^m}
_
amount of variation 变动幅度 *XluVochrb
amount of vote 拨款数额 7m;<b$
amount payable 应付款额 o65I(`
amount receivable 应收款额 gq&jNj7V
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 md/NMC
\
analysis 分析 dY.NQ1@"
ancillary risk 附属风险 jFwJ1W;?-
annual account 周年帐目;周年帐目报表;年度决算;年结 .;%`I
annual accounting date 年结日期 }ykc
AK3U
annual allowance 每年免税额;年积金;年度津贴;年津 mC!^`y)
annual balance 年度余额 ?2Sm
f
annual disposable income 每年可动用收入 c^}DBvG,
annual estimates 周年预算 -@mcu{&
annual fee 年费 OBnvY2)Ri
annual general meeting 周年大会 8 >!-|VSn
annual growth rate 年增率;每年增长率 $%?[f;S3,
annual long-term supplement 长期个案每年补助金 +Al*MusS
annual pensionable emolument 可供计算退休金的年薪 J?qikE&
annual report 年报 GBGna3
Annual Report on the Consumer Price Index 《消费物价指数年报》 *\$ko)x?c
annual return 周年报表;周年申报表;每年报税表格 He LW*
Annual Return Rules 《周年报表规则》 {6HgKI
annual review of consumer prices 每年消费物价回顾 PS` F
annual roll-forward basis 逐年延展方式 V_jGL<X|
annual salary 年薪 NsL!AAN[V
annual statement 年度报表;年度决算表 9mB] \{^
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 GT-ONwVDq
annuitant 年金受益人 hGU 3DKHT
annuity 年金 P+Sgbtc
annuity contract 年金合约 Rh{`#dI~=
annuity on human life 人寿年金 jluv}*If
antecedent debt 先前的债项 c) _u^Dh
ante-dated cheque 倒填日期支票 O5A]{W
anticipated expenditure 预期开支 9Q&]5|x
anticipated net profit 预期纯利 =wFl(Q6J
anticipated revenue 预期收入 So}pA2[0
anti-inflation measure 反通货膨胀措施 C@@PLsMg
anti-inflationary stance 反通货膨胀立场 p+^K$w^Cs
apparent deficit 表面赤字 4gn|zSe>^
apparent financial solvency 表面偿债能力 ]N6UY
apparent partner 表面合伙人 G PL^!_
application for personal assessment 个人入息课税申请书 *xDV8iu_
application of fund 资金应用 I\('b9"*
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
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appointed actuary 委任精算师 ZKVM9ofXRi
appointed auditor 委任核数师;委任审计师 }C5Fvy6uz
appointed trustee 委任的受托人 #[y2nK3zF
appointer 委任人 (O'O#AD
apportioned pro rata 按比例分摊 WM GiV
apportionment 分配;分摊 ){4$oXQ
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5$/Me=g<
apportionment formula 分摊方程式 CiIIlE4
apportionment of estate duty 遗产税的分摊 E{[>j'dwc
appraisal 估价;评估 SHqz&2u
appreciable growth 可观增长
#QiNSS
appreciable impact 显着影响 b:x*Hjf
appreciable increase 可观增长 q`HK4~i,
appreciation 增值;升值 qmq#(%Z <W
appreciation against other currencies 相对其他货币升值 be>KG ZU0
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Mqm9i
appreciation tax 增值税 FF#?x@
N:
appropriation 拨款;拨用;拨付 4YCuO%
appropriation account 拨款帐目 M&0U@ r-
Appropriation Bill 拨款法案 "cDc~~3/@
appropriation-in-aid system 补助拨款办法 /5Xt<7vm8
approved assets 核准资产 ^*WO*f>y
approved basket stock 认可一篮子证券 "_ON0._(/
approved budget 核准预算 ._`?ZJ
approved charitable donation 认可慈善捐款 HVNX"`]"
approved charitable institution 认可慈善机构 eyG[1EEU
approved currency 核准货币;认可货币 &}VVr
approved estimates 核准预算 j +Ro?
approved estimates of expenditure 核准开支预算 zu``F]B
approved overseas insurer 核准海外保险人 sUpSXG-W/@
approved overseas trust company 核准海外信托公司 }\vw>iHPX@
approved pooled investment fund 核准汇集投资基金 \|$GB U
approved provident fund scheme 认可公积金计划 slV]CXW)t
approved provision 核准拨款 l:sfM`Z^[
approved redeemable share 核准可赎回股份 /rv=mlpRL
approved regional stock 认可地区性证券 (o1o);AO
approved retirement scheme 认可退休金计划 Gvc/o$_
approved subordinated loan 核准附属贷款 ]{= qdgJ
arbitrage 套戥;套汇;套利 cd)}a_9
arbitrageur 套戥者;套汇者 6v&@Rlg
arbitrary amount 临时款项 29f4[V X
arrangement 措施;安排;协定 T$tO[QR/
arrears 欠款 M3H^s_
arrears of pay 欠付薪酬 q=+wQ[a<
arrears of revenue 逾期未收税款;逾期未收的帐项 *m`F-J6U
articles of association 组织章程;组织细则;组织章程细则 13/U4-%b2
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 #
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ascertainment of profit 确定利润 zq]:.s
"Asia Clear" “亚洲结算系统”