allotment 分配;配股 33'lZubV
allotment notice 股份配售通知;配股通知 g)?g7{&?>?
allotment of shares 股份分配 D>b5Uwt
allowable 可获宽免;免税的 56S
S
>b
allowable business loss 可扣除的营业亏损 N^(lUba
allowable expenses 可扣税的支出
L|lmStwe
allowance 免税额;津贴;备抵;准备金 FEZ"\|I|
allowance for debts 债项的免税额 h`h>H
X
allowance for depreciation by wear and tear 耗损折旧免税额 66@3$P%1p
allowance for funeral expenses 殡殓费的免税额 _OU.JrqC
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 W({TC
allowance for repairs and outgoings 修葺及支出方面的免税额 wEnuUC4j
allowance to debtor 给债务人的津贴 ~/jxB)t
alteration of capital 资本更改 dEd ]U49u
alternate trustee 候补受托人 ' q<EZ{
amalgamation 合并 YG 5Z8@kH
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 AOlt,MNpQ
ambit of charges 征税范围;收费范围 }pE~85h4M
amended valuation 经修订的估值 =PFR{=F
American Commodities Exchange 美国商品交易所 C7 ]DJn
American Express Bank Limited 美国运通银行 Vx6?@R
American Stock Exchange 美国证券交易所 n^pZXb;Y
amortization 摊销
]a6O(]
amount due from banks 存放银行同业的款项 me:|!lI7YU
amount due from banks abroad 存放海外银行同业的款项 CI!Eq&D,
amount due from holding companies 控股公司欠款 ?7kV+{.
amount due from local banks 存放本港银行同业的款项 Bq~hV;9nf
amount due to banks 银行同业的存款 -M:hlwha
amount due to banks abroad 海外银行同业的存款 5Hwo)S]r
amount due to holding companies 控股公司存款 ..q63dr
amount due to local banks 本港银行同业的存款 /}nrF4S
amount due to outport banks 外埠银行同业的存款 |ON&._`LH
amount for note issue 发行纸币的款额 OS"{"P
amount of bond 担保契据的款额 6i]Nr@1C
amount of consideration 代价款额 o
T|P1t.
amount of contribution 供款数额 (lN
;xT`=
amount of indebtedness 负债款额 Foe>}6~{?
amount of principal of the loan 贷款本金额 $K?T=a;z
amount of rates chargeable 应征差饷数额 ^)OZ`u8
amount of share capital 股本额 ~[zFQ)([
amount of sums assured 承保款额 `&u<aLA
amount of variation 变动幅度 Z(Eke
amount of vote 拨款数额 lk[G;=K:.
amount payable 应付款额 (}{_]X|e
amount receivable 应收款额
Hz]4A S
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 h"u<E\g
analysis 分析 }{&ln
ancillary risk 附属风险 f`hyYp`d5
annual account 周年帐目;周年帐目报表;年度决算;年结 PG6[l
Hmi
annual accounting date 年结日期 }z%OnP
annual allowance 每年免税额;年积金;年度津贴;年津 W&+y(Z-t
annual balance 年度余额 TsaW5ho<p
annual disposable income 每年可动用收入 |;A9A's
annual estimates 周年预算 3:[!t%Yb
annual fee 年费 =PNdP
annual general meeting 周年大会 6kt]`H`cfJ
annual growth rate 年增率;每年增长率 %bIsrQ~B
annual long-term supplement 长期个案每年补助金 _m9~*
annual pensionable emolument 可供计算退休金的年薪 p!+L
annual report 年报 ^oQekga\l
Annual Report on the Consumer Price Index 《消费物价指数年报》 y#S1c)vU
annual return 周年报表;周年申报表;每年报税表格 W\it+/
Annual Return Rules 《周年报表规则》 F+ffl^BQ
annual review of consumer prices 每年消费物价回顾 ta&Q4v&-
annual roll-forward basis 逐年延展方式 CN.6E<9'kK
annual salary 年薪 \f(Y:}9
annual statement 年度报表;年度决算表 {
EA2
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 sS,
zzx<
annuitant 年金受益人 {]
&R8?%
annuity 年金 CE~r4
annuity contract 年金合约 Bu7A{DRf
annuity on human life 人寿年金 89zuL18V
antecedent debt 先前的债项 S?*^>Y-e;
ante-dated cheque 倒填日期支票 C/F@ ]_y
anticipated expenditure 预期开支 9c#lLKrzG
anticipated net profit 预期纯利 A)8rk_92Q
anticipated revenue 预期收入 &&;ex9
anti-inflation measure 反通货膨胀措施 a*Rz<08
anti-inflationary stance 反通货膨胀立场 fO*)LPen.z
apparent deficit 表面赤字 Q> kiVvc
apparent financial solvency 表面偿债能力 kr^0% A
apparent partner 表面合伙人 5B%w]n
application for personal assessment 个人入息课税申请书 csYy7uzi
application of fund 资金应用 YVo ao#!
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 4Mk8Cpz
appointed actuary 委任精算师 avlqDi1l
appointed auditor 委任核数师;委任审计师 [!W5}=^H
appointed trustee 委任的受托人 !?jK1{E3
appointer 委任人 .+OB!'dDK^
apportioned pro rata 按比例分摊 aZ$/<|y~:_
apportionment 分配;分摊 SGt5~Txj
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 R0{Qy*YQ`
apportionment formula 分摊方程式 Gc wt7~
apportionment of estate duty 遗产税的分摊 wY/bA}%
appraisal 估价;评估 > 84e`aGE
appreciable growth 可观增长 Qe_+r(3)k
appreciable impact 显着影响 q$F) !&
appreciable increase 可观增长 0}B?sNr
appreciation 增值;升值 h{I`7X
appreciation against other currencies 相对其他货币升值 mKM,kY
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
/^Y[*5
appreciation tax 增值税 :WVSJ,. !
appropriation 拨款;拨用;拨付 YV-j/U{&
appropriation account 拨款帐目 ((qGh>*
Appropriation Bill 拨款法案 sJOV2#r
appropriation-in-aid system 补助拨款办法 ?H`j>]%&
approved assets 核准资产 {#N%Bq}
approved basket stock 认可一篮子证券 ?z3]
approved budget 核准预算 .@@an;C
approved charitable donation 认可慈善捐款 [P{a_(
approved charitable institution 认可慈善机构 e^zHw^js
approved currency 核准货币;认可货币 tj[ c#@[B
approved estimates 核准预算 K U$`!h
approved estimates of expenditure 核准开支预算 E4=qh1d
approved overseas insurer 核准海外保险人 19p8B&
approved overseas trust company 核准海外信托公司 Ls1B\Aw _
approved pooled investment fund 核准汇集投资基金 G{+2xN
a(
approved provident fund scheme 认可公积金计划 #ra*f~G
approved provision 核准拨款 2L:$aZ
approved redeemable share 核准可赎回股份 GV5qdD(
approved regional stock 认可地区性证券 t{zBC?cR
approved retirement scheme 认可退休金计划 >k;p.Pay%
approved subordinated loan 核准附属贷款 <[ZI.+_Wt
arbitrage 套戥;套汇;套利 J'e]x[Y
arbitrageur 套戥者;套汇者 _%B/!)v
arbitrary amount 临时款项 2e59Ez%k6
arrangement 措施;安排;协定 wx*1*KZ
arrears 欠款 B$?^wo
arrears of pay 欠付薪酬 O[FZq47
arrears of revenue 逾期未收税款;逾期未收的帐项 \x(^]/@
articles of association 组织章程;组织细则;组织章程细则 {~_Y _-
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 x#r<,uNn,
ascertainment of profit 确定利润 5$%XvM
"Asia Clear" “亚洲结算系统”