allotment 分配;配股 :bL^S1et
allotment notice 股份配售通知;配股通知 Cv4nl7A'
allotment of shares 股份分配 =kz HZc
allowable 可获宽免;免税的 K@:Ab'(P^|
allowable business loss 可扣除的营业亏损 J aJ/|N
allowable expenses 可扣税的支出 _a_T`fE&de
allowance 免税额;津贴;备抵;准备金 y{~tMpo<
allowance for debts 债项的免税额 =WEDQ\ c
allowance for depreciation by wear and tear 耗损折旧免税额 Y"nz l]T
allowance for funeral expenses 殡殓费的免税额 ^t$uDQ[hA
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 (E~6fb"c
allowance for repairs and outgoings 修葺及支出方面的免税额 #\O'*mz
allowance to debtor 给债务人的津贴 I :b
T"N
alteration of capital 资本更改 }]<|`FNc
alternate trustee 候补受托人 4r86@^c*
amalgamation 合并 sM%l:Fv
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 C)UU/4a;
ambit of charges 征税范围;收费范围 uD[T l
amended valuation 经修订的估值 H\a\xCP3
American Commodities Exchange 美国商品交易所 \'|t>|zhp
American Express Bank Limited 美国运通银行 ][YuJUK8
American Stock Exchange 美国证券交易所 QjYw^[o
amortization 摊销 |$+/IxDP
amount due from banks 存放银行同业的款项 a=v H:D
amount due from banks abroad 存放海外银行同业的款项 .'
h^
amount due from holding companies 控股公司欠款 }r;=<mc,O
amount due from local banks 存放本港银行同业的款项 %c%`<y<~L
amount due to banks 银行同业的存款 K$r)^K=s
amount due to banks abroad 海外银行同业的存款 'Z%1Ly^b
amount due to holding companies 控股公司存款 #.C2_MN>
amount due to local banks 本港银行同业的存款 'q RQO(9&m
amount due to outport banks 外埠银行同业的存款 q!~DCv df
amount for note issue 发行纸币的款额 %|>D{q6C
amount of bond 担保契据的款额 2]FRIy
d
amount of consideration 代价款额 ;>F1?5P{
amount of contribution 供款数额 -"^xg"
amount of indebtedness 负债款额 3\C+g{}e
amount of principal of the loan 贷款本金额 2U"2L^oKI
amount of rates chargeable 应征差饷数额 {>XoE %
amount of share capital 股本额 A5]yC\*zt
amount of sums assured 承保款额 oq|`;k
amount of variation 变动幅度 ![J_6f}!
amount of vote 拨款数额 <:mK&quf
amount payable 应付款额 ^&$86-PB/
amount receivable 应收款额 x"cB8bZ!$
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3-kL0Q["
analysis 分析 TmM~uc7mj
ancillary risk 附属风险 .[3C
annual account 周年帐目;周年帐目报表;年度决算;年结 oTcf[<
annual accounting date 年结日期 YD{N)v
annual allowance 每年免税额;年积金;年度津贴;年津 8U4In[4
annual balance 年度余额 PSX
o"
annual disposable income 每年可动用收入 kg,\l9AM
annual estimates 周年预算 {z;4t&5
annual fee 年费 1+Ik\
annual general meeting 周年大会 JZE@W-2
annual growth rate 年增率;每年增长率 <aI}+
annual long-term supplement 长期个案每年补助金 1?.NJ<)F
annual pensionable emolument 可供计算退休金的年薪 zE?dQD^OD
annual report 年报 pF8+<
T3y
Annual Report on the Consumer Price Index 《消费物价指数年报》 3preBs#i
annual return 周年报表;周年申报表;每年报税表格 2"%f:?xV{
Annual Return Rules 《周年报表规则》 H0.A;`
annual review of consumer prices 每年消费物价回顾 vF>]9sMv
annual roll-forward basis 逐年延展方式 fL]jk1.Xv-
annual salary 年薪 .b^!f<j
annual statement 年度报表;年度决算表 joZd
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_RP&+!7
annuitant 年金受益人 b*{UO
annuity 年金 ]D=fvvST
annuity contract 年金合约 n[
# **s
annuity on human life 人寿年金 W/CZ/Mc
antecedent debt 先前的债项 ^!n|j]aw
ante-dated cheque 倒填日期支票 W
)Ps2
anticipated expenditure 预期开支 J8Vzf$t};
anticipated net profit 预期纯利 =qL^#h83y
anticipated revenue 预期收入 >J)4e~9EJ2
anti-inflation measure 反通货膨胀措施 %=\*OIhl
anti-inflationary stance 反通货膨胀立场 EQ|Wke
apparent deficit 表面赤字 ?1] \3nj
apparent financial solvency 表面偿债能力
w|*D{`O
apparent partner 表面合伙人 ?I"?J/zm
application for personal assessment 个人入息课税申请书 UISsiiG(
application of fund 资金应用 -z
se+]O`
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 !(Q@1c&z
appointed actuary 委任精算师 bka%W@Y%
appointed auditor 委任核数师;委任审计师 VwK7\jV
appointed trustee 委任的受托人 5P 5Tgk
appointer 委任人 S-</(,E}|
apportioned pro rata 按比例分摊
BW`;QF<
apportionment 分配;分摊 ^D9w=f#a
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 jc#gn&4C
apportionment formula 分摊方程式 LB}J7yEQvj
apportionment of estate duty 遗产税的分摊 &!M6{O=~
appraisal 估价;评估 H\9ePo\b~
appreciable growth 可观增长 5j9%W18
appreciable impact 显着影响 2 &_>2"=<@
appreciable increase 可观增长 ,]das
appreciation 增值;升值 S;%k?O7v
appreciation against other currencies 相对其他货币升值 @l5GBsLK
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 T1x67 b
u
appreciation tax 增值税 xh!T,|
IR
appropriation 拨款;拨用;拨付 P7l3ZH( g
appropriation account 拨款帐目 ;W FiMM\
Appropriation Bill 拨款法案 && PZ;
appropriation-in-aid system 补助拨款办法 K,
*-Y)v2W
approved assets 核准资产 >Ad`_g6Wew
approved basket stock 认可一篮子证券 HMmVfGp]
approved budget 核准预算 zG^$-L.n
approved charitable donation 认可慈善捐款 1&9w]\Ae7l
approved charitable institution 认可慈善机构 T,PN6d
approved currency 核准货币;认可货币 bUSa#pNO>
approved estimates 核准预算 kVG+Wr7l0F
approved estimates of expenditure 核准开支预算 KDA2
H>
approved overseas insurer 核准海外保险人 ,pQ[e$u1
approved overseas trust company 核准海外信托公司 }"v#_vJfz7
approved pooled investment fund 核准汇集投资基金 CteNJBm
approved provident fund scheme 认可公积金计划 bMv[.Z@v(
approved provision 核准拨款 %P(2uesd
approved redeemable share 核准可赎回股份
&Mt0Qa[
approved regional stock 认可地区性证券 q]SH'Wd
approved retirement scheme 认可退休金计划 ~lqNWL^l
approved subordinated loan 核准附属贷款 nY\X!K65
arbitrage 套戥;套汇;套利 \
(`
C*d
arbitrageur 套戥者;套汇者 8|5+\1!#/)
arbitrary amount 临时款项 ,wv>G]v
arrangement 措施;安排;协定 cjd-B:l
arrears 欠款 <54KWC86)J
arrears of pay 欠付薪酬 ej=}OH4
arrears of revenue 逾期未收税款;逾期未收的帐项 y6MkaHW[m
articles of association 组织章程;组织细则;组织章程细则 A6
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 zTi
8 y<}
ascertainment of profit 确定利润 1|:;~9n<t
"Asia Clear" “亚洲结算系统”