allotment 分配;配股 R$[vm6T?
allotment notice 股份配售通知;配股通知 tFOhL9T
allotment of shares 股份分配 Pw"-S?`(
allowable 可获宽免;免税的 Z,Dl` w
allowable business loss 可扣除的营业亏损 I
:1C8*/
allowable expenses 可扣税的支出 `7V]y-
allowance 免税额;津贴;备抵;准备金 .Vvx,>>D
allowance for debts 债项的免税额 S3Xl
allowance for depreciation by wear and tear 耗损折旧免税额 Q sCheHP
allowance for funeral expenses 殡殓费的免税额 ope^~+c~\
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 12 gU{VD
allowance for repairs and outgoings 修葺及支出方面的免税额 z5*'{t)
allowance to debtor 给债务人的津贴 k=T\\]KxC
alteration of capital 资本更改 /!XVHkX[
alternate trustee 候补受托人 mtcw#D
amalgamation 合并 PIS2
Ed]
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 i2SR{e8:GF
ambit of charges 征税范围;收费范围 dJNe+
MB`
amended valuation 经修订的估值
z[qDkL
American Commodities Exchange 美国商品交易所 oV78Hq6
American Express Bank Limited 美国运通银行
$suzW;{#
American Stock Exchange 美国证券交易所 f\L0xJ
amortization 摊销 Y\g3hM
amount due from banks 存放银行同业的款项 ee76L&:
amount due from banks abroad 存放海外银行同业的款项 w@w(-F!%l
amount due from holding companies 控股公司欠款 U26}gT)
amount due from local banks 存放本港银行同业的款项 %YqEzlzF
amount due to banks 银行同业的存款
0*{%=M
amount due to banks abroad 海外银行同业的存款 ^v7gIC
amount due to holding companies 控股公司存款 &`2)V;t
amount due to local banks 本港银行同业的存款 P.9>z7l{
amount due to outport banks 外埠银行同业的存款 {V
CWn95Z
amount for note issue 发行纸币的款额 \ta?b!Y),?
amount of bond 担保契据的款额 88wa7i*
amount of consideration 代价款额 [FR`Z=%
amount of contribution 供款数额 ((M>s&\y*Y
amount of indebtedness 负债款额 $kp{Eg '
amount of principal of the loan 贷款本金额 LyFN.2qw
amount of rates chargeable 应征差饷数额 6?c7$Y
amount of share capital 股本额 8&b,qQ~
amount of sums assured 承保款额 O)r4?<Q
amount of variation 变动幅度 ds[|
amount of vote 拨款数额 d5:c^`
amount payable 应付款额 IyG}H}
amount receivable 应收款额 > /caXvS
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %6f*{G
w
analysis 分析 T{[=oH+
ancillary risk 附属风险 M[,@{u/
annual account 周年帐目;周年帐目报表;年度决算;年结 s`~IUNJ@P
annual accounting date 年结日期 :,6\"y-
annual allowance 每年免税额;年积金;年度津贴;年津 L)
T (<
annual balance 年度余额 {&1/
V
annual disposable income 每年可动用收入 PB\x3pV!}
annual estimates 周年预算 \z(gqkc 6
annual fee 年费 'm
kLCS
annual general meeting 周年大会 2`=7_v
annual growth rate 年增率;每年增长率 YS"=yye3e
annual long-term supplement 长期个案每年补助金 ^Xh^xL2cn
annual pensionable emolument 可供计算退休金的年薪 >e$PP8&i_T
annual report 年报 ^^D0^k!R
Annual Report on the Consumer Price Index 《消费物价指数年报》 I9ep`X6Y
annual return 周年报表;周年申报表;每年报税表格 P( 8OQL:
Annual Return Rules 《周年报表规则》 {9q4)R}G
annual review of consumer prices 每年消费物价回顾 O3kA;[f;
annual roll-forward basis 逐年延展方式 nb%6X82Q
annual salary 年薪 BLD gt~h#
annual statement 年度报表;年度决算表 9p(.A$
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 7J<5f)
annuitant 年金受益人 RPRBmb940
annuity 年金 P+/e2Y
annuity contract 年金合约 tK\~A,=
annuity on human life 人寿年金 0flRh)[J
antecedent debt 先前的债项 $*fMR,~t&
ante-dated cheque 倒填日期支票 \
}G>8^
anticipated expenditure 预期开支 #S"nF@
anticipated net profit 预期纯利 *gWwALGo5
anticipated revenue 预期收入 r*Ca}Z
anti-inflation measure 反通货膨胀措施 xU`p|(SS-
anti-inflationary stance 反通货膨胀立场 =B @2#W#
apparent deficit 表面赤字 G" "ZI$`
apparent financial solvency 表面偿债能力 97!;.f-
apparent partner 表面合伙人 A~70
application for personal assessment 个人入息课税申请书 ~b8]H|<'Y
application of fund 资金应用 t1x1,SL
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
*J`O"a
appointed actuary 委任精算师 ZPYS$Ydy
appointed auditor 委任核数师;委任审计师 vx5Zl&6r
appointed trustee 委任的受托人 fI|Nc
appointer 委任人 qlPT Ll
apportioned pro rata 按比例分摊 9XB 8VKu8
apportionment 分配;分摊 }0Ed]
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 f4|rVP|x
apportionment formula 分摊方程式 IjnU?Bf
apportionment of estate duty 遗产税的分摊 'TB2:W3
appraisal 估价;评估 R (n2A$
appreciable growth 可观增长 hp|YE'uYT
appreciable impact 显着影响 5:_}zu|!u
appreciable increase 可观增长 Otn1wBI
appreciation 增值;升值 m ~$v;?i
appreciation against other currencies 相对其他货币升值 ysY*k` 5
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :^h$AWR^f
appreciation tax 增值税 GnJt0 {
appropriation 拨款;拨用;拨付 |P?*5xPB
appropriation account 拨款帐目 s!$a\ k
Appropriation Bill 拨款法案 %d9uTm;
appropriation-in-aid system 补助拨款办法 -aCKRN85
approved assets 核准资产 FfT`;j
approved basket stock 认可一篮子证券 FGq[\B
approved budget 核准预算 \ @2R9,9E
approved charitable donation 认可慈善捐款 V(!V_Ug9.
approved charitable institution 认可慈善机构 X 0+vXz{~g
approved currency 核准货币;认可货币 H0vfUF53l
approved estimates 核准预算 67FWa
approved estimates of expenditure 核准开支预算 inp7K41
approved overseas insurer 核准海外保险人 5]:U9ts#
approved overseas trust company 核准海外信托公司 Nu)NqFG,
approved pooled investment fund 核准汇集投资基金 [j+sC*
approved provident fund scheme 认可公积金计划 PLB
rP
approved provision 核准拨款 a/xn'"eli
approved redeemable share 核准可赎回股份 19%imf
approved regional stock 认可地区性证券 'PW5ux@`<
approved retirement scheme 认可退休金计划 W ]8QM1$
approved subordinated loan 核准附属贷款 ('+d.F[109
arbitrage 套戥;套汇;套利 +X
88;-
arbitrageur 套戥者;套汇者 IO<6
arbitrary amount 临时款项 P?P#RhvA1
arrangement 措施;安排;协定 z},# ~L6$q
arrears 欠款 {Ou1KDy#)
arrears of pay 欠付薪酬 XC#oB~K'
arrears of revenue 逾期未收税款;逾期未收的帐项 Ar#(p
sU
articles of association 组织章程;组织细则;组织章程细则 +G>\-tjSD
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 =~LJ3sIX
ascertainment of profit 确定利润 +k R4E23:
"Asia Clear" “亚洲结算系统”