allotment 分配;配股 2"~!Pu^.j
allotment notice 股份配售通知;配股通知 >>rW-&
allotment of shares 股份分配 H4Ca+;
allowable 可获宽免;免税的 2*vOo^f
allowable business loss 可扣除的营业亏损 ?O8NyCeb7
allowable expenses 可扣税的支出 M
E[Wg\
allowance 免税额;津贴;备抵;准备金 o
\@1\#a
allowance for debts 债项的免税额 KM g`O3_16
allowance for depreciation by wear and tear 耗损折旧免税额 )pjd*+V
allowance for funeral expenses 殡殓费的免税额 _J6|ju\
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 {q~Bss{z
allowance for repairs and outgoings 修葺及支出方面的免税额
=5b5d
allowance to debtor 给债务人的津贴 yHurt>8b[
alteration of capital 资本更改 <GF)5QB
alternate trustee 候补受托人 _b<Fz`V
amalgamation 合并 |A8Ar 7)
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =$}P'[V
ambit of charges 征税范围;收费范围 5~<>h~yJ
amended valuation 经修订的估值 W,`u5gbT
American Commodities Exchange 美国商品交易所 #]vq
<Y
American Express Bank Limited 美国运通银行 d@b 0z$<s
American Stock Exchange 美国证券交易所 Bz_['7D
amortization 摊销 82&JYx
amount due from banks 存放银行同业的款项 'X_iiR8n@p
amount due from banks abroad 存放海外银行同业的款项 `.
/[/z-g
amount due from holding companies 控股公司欠款 KunK.m
amount due from local banks 存放本港银行同业的款项 Un]`Gd]:
amount due to banks 银行同业的存款 5{zXh
amount due to banks abroad 海外银行同业的存款 Q
nDy mVF
amount due to holding companies 控股公司存款 >a%NC'~rc
amount due to local banks 本港银行同业的存款 d0>V^cB '?
amount due to outport banks 外埠银行同业的存款 >B>CV8p6w
amount for note issue 发行纸币的款额 Bg-C:Ok2'
amount of bond 担保契据的款额 -DlKFN
amount of consideration 代价款额 V-}d-Y
amount of contribution 供款数额 #-'=)l}i1A
amount of indebtedness 负债款额 owCQ71Q
amount of principal of the loan 贷款本金额 S6 $S%
$
amount of rates chargeable 应征差饷数额 t^ Aios~F
amount of share capital 股本额 h.%VWsAO7
amount of sums assured 承保款额 #~Lh#@h
amount of variation 变动幅度 25l6@7q.
amount of vote 拨款数额 +%>s\W+?]
amount payable 应付款额 yH|ucN~k5S
amount receivable 应收款额 % rdW:
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {v+i!a'+
analysis 分析 jm =E_86_
ancillary risk 附属风险 ~4U[p 50
annual account 周年帐目;周年帐目报表;年度决算;年结 oZ& ns!#
annual accounting date 年结日期 Y`LZ/Tgk
annual allowance 每年免税额;年积金;年度津贴;年津 F]
+t/
annual balance 年度余额 9HLn_|yU
annual disposable income 每年可动用收入 j23OgbI
annual estimates 周年预算 6ApW+/
annual fee 年费 r4gkSwy
annual general meeting 周年大会 H'<9;bD -
annual growth rate 年增率;每年增长率 }kT;UdIu;
annual long-term supplement 长期个案每年补助金 1i_~ZzX8
annual pensionable emolument 可供计算退休金的年薪
@!Il!+^3
annual report 年报 k!xi
(l<C
Annual Report on the Consumer Price Index 《消费物价指数年报》 vROl}s;
annual return 周年报表;周年申报表;每年报税表格 #v:<\-MjN
Annual Return Rules 《周年报表规则》 D
OkEWqM!
annual review of consumer prices 每年消费物价回顾 )"m FlS<I
annual roll-forward basis 逐年延展方式 ~1S7\e7{
annual salary 年薪 L(PJ9wjkD
annual statement 年度报表;年度决算表 Q[i;IbY
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
p[0Ws460
annuitant 年金受益人 E,xCfS)
annuity 年金 ]RPv@z:V
annuity contract 年金合约 6vX+-f
annuity on human life 人寿年金 9*[!uu
antecedent debt 先前的债项 7_S+/2}U*
ante-dated cheque 倒填日期支票 9K#.0
anticipated expenditure 预期开支 Ki^m&P
anticipated net profit 预期纯利 ( {m["d
anticipated revenue 预期收入 s$C;31k
anti-inflation measure 反通货膨胀措施 U@
|{RP
anti-inflationary stance 反通货膨胀立场 z Rz#0
apparent deficit 表面赤字 D?}LKs[
apparent financial solvency 表面偿债能力 To]WCFp6@
apparent partner 表面合伙人 jS5e"LMIq
application for personal assessment 个人入息课税申请书
? Q.Y
application of fund 资金应用 E-X-LR{CC
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 5>j,P
appointed actuary 委任精算师 IqfR`iAix
appointed auditor 委任核数师;委任审计师 4-E9a _
appointed trustee 委任的受托人 Uk S86`.
appointer 委任人 vD:.1,72
apportioned pro rata 按比例分摊 -hQ=0h~\B.
apportionment 分配;分摊 E"#<I*b
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
*X*D,
VY
apportionment formula 分摊方程式 0w< iz;30
apportionment of estate duty 遗产税的分摊 p J+>qy5
appraisal 估价;评估 t82Bp[t
appreciable growth 可观增长 2YuaPq/
appreciable impact 显着影响 qlPjz*<h"H
appreciable increase 可观增长 eP&K]#
appreciation 增值;升值 b 7aAP*$
appreciation against other currencies 相对其他货币升值 `WWf?g
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 AW+4Vm_!l
appreciation tax 增值税 XwX1i!'54
appropriation 拨款;拨用;拨付 ^nkwT~Bya
appropriation account 拨款帐目 ,{J2i#g<
Appropriation Bill 拨款法案 ;f?OT7>kN
appropriation-in-aid system 补助拨款办法 *:BNLM
approved assets 核准资产 )lB-D;3[_
approved basket stock 认可一篮子证券 |8`}yRsQ
approved budget 核准预算 '!yyg#
approved charitable donation 认可慈善捐款 XiKv2vwA
approved charitable institution 认可慈善机构 "N4c>2Q
approved currency 核准货币;认可货币 N%y%)MI 8
approved estimates 核准预算 w V;y]'
approved estimates of expenditure 核准开支预算 6XFO@c}d
approved overseas insurer 核准海外保险人 /Klwh1E
approved overseas trust company 核准海外信托公司 n0!S;HH-
approved pooled investment fund 核准汇集投资基金 YlPZa3\
approved provident fund scheme 认可公积金计划 d`({z]W;
approved provision 核准拨款 oWs&W
approved redeemable share 核准可赎回股份 ZJy
D/9y
approved regional stock 认可地区性证券 lba*&j]w=
approved retirement scheme 认可退休金计划 CtjjN=5
9
approved subordinated loan 核准附属贷款 tHJ1MDw'
arbitrage 套戥;套汇;套利 p7.@ez ;
arbitrageur 套戥者;套汇者 F
b`V.
arbitrary amount 临时款项 pNVao{::5
arrangement 措施;安排;协定 fQOaTsyA
arrears 欠款 o }Tv^>L
arrears of pay 欠付薪酬 Bfi9%:eG
arrears of revenue 逾期未收税款;逾期未收的帐项 ?x
N8HG4
articles of association 组织章程;组织细则;组织章程细则 6TfXz2D'J
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 V X211U.Q
ascertainment of profit 确定利润 Kz$Ijj
"Asia Clear" “亚洲结算系统”