allotment 分配;配股 ZnW@YC#9
allotment notice 股份配售通知;配股通知 lg$zG
a?
allotment of shares 股份分配 5/MKzoB
allowable 可获宽免;免税的 Y?d9l
allowable business loss 可扣除的营业亏损 !w39FfU{
allowable expenses 可扣税的支出 :A1:
allowance 免税额;津贴;备抵;准备金 U{@5*4
allowance for debts 债项的免税额 lpB3&H8&
allowance for depreciation by wear and tear 耗损折旧免税额 K`g7$r)U[
allowance for funeral expenses 殡殓费的免税额 *L4`$@l8
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 "IQ/LbOqm_
allowance for repairs and outgoings 修葺及支出方面的免税额 T>`74B:
allowance to debtor 给债务人的津贴 oczG|_
alteration of capital 资本更改 9(4&KZpK
alternate trustee 候补受托人 {)8>jxQN
amalgamation 合并 O@V%Cu
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ml`8HXK0
ambit of charges 征税范围;收费范围 Dd/wUP
amended valuation 经修订的估值 PwB1]p=
American Commodities Exchange 美国商品交易所 `Ag{)
American Express Bank Limited 美国运通银行 jho**TQ P
American Stock Exchange 美国证券交易所 s$D ^ >0
amortization 摊销 @.Icz
amount due from banks 存放银行同业的款项 TS2ZF{m
amount due from banks abroad 存放海外银行同业的款项 RTh`ENCKR
amount due from holding companies 控股公司欠款
&-d&t` `
amount due from local banks 存放本港银行同业的款项 0'YG6(h
amount due to banks 银行同业的存款 G+UMBn
amount due to banks abroad 海外银行同业的存款 4%nE*H%
amount due to holding companies 控股公司存款 a`[uNgDO
amount due to local banks 本港银行同业的存款 , EGQ@:3/
amount due to outport banks 外埠银行同业的存款 %h?x!,q
Y
amount for note issue 发行纸币的款额 ,I1RV
amount of bond 担保契据的款额 u_(VEfs4
amount of consideration 代价款额 /='. 4v
amount of contribution 供款数额 d)4
m6
amount of indebtedness 负债款额 CHrFM@CM
amount of principal of the loan 贷款本金额 Qham^
amount of rates chargeable 应征差饷数额 gL_Y,A~Q{
amount of share capital 股本额 ojyIQk+
amount of sums assured 承保款额 {M-YHX>*;g
amount of variation 变动幅度 6f')6X'x
amount of vote 拨款数额 .ZvM ^GJb
amount payable 应付款额 <:SZAAoIV
amount receivable 应收款额 #wL
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 EQ'V{PIfj
analysis 分析 Tq]Sn]CSP
ancillary risk 附属风险 I)A`)5="5
annual account 周年帐目;周年帐目报表;年度决算;年结 sl]_M
annual accounting date 年结日期 *%{gYpn
annual allowance 每年免税额;年积金;年度津贴;年津 UfN&v >8f
annual balance 年度余额 [0"'T[ok
annual disposable income 每年可动用收入 S S2FTb-m
annual estimates 周年预算 ~HOy:1QhE=
annual fee 年费 yKYTi3_(
annual general meeting 周年大会 Y. ,Kl~
annual growth rate 年增率;每年增长率 |<:vY
annual long-term supplement 长期个案每年补助金 ='`/BY(m[
annual pensionable emolument 可供计算退休金的年薪 {&jb5-*f
annual report 年报 uV!^,,~
Annual Report on the Consumer Price Index 《消费物价指数年报》 dZi"$ g
annual return 周年报表;周年申报表;每年报税表格 Y.g59X!Ub2
Annual Return Rules 《周年报表规则》
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annual review of consumer prices 每年消费物价回顾 VeW>[08
annual roll-forward basis 逐年延展方式 5$V_Hj
annual salary 年薪 tmQH|'>>
annual statement 年度报表;年度决算表 N5a*7EJv+
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ;W>k@L
annuitant 年金受益人 -$\+'
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annuity 年金 NR`C(^}
annuity contract 年金合约 o4|M0
annuity on human life 人寿年金 !o:f$6EA~C
antecedent debt 先前的债项 spt6
]"Ni
ante-dated cheque 倒填日期支票 &*+'>UEe5
anticipated expenditure 预期开支 &l!4mxwr`
anticipated net profit 预期纯利 3AU;>D ^5
anticipated revenue 预期收入 S:
h{2{
anti-inflation measure 反通货膨胀措施 9I&xfvD,
anti-inflationary stance 反通货膨胀立场 < 1uZa
apparent deficit 表面赤字 etTn_v
apparent financial solvency 表面偿债能力 u6AA4(
apparent partner 表面合伙人 $<}$DH_Y
application for personal assessment 个人入息课税申请书 '.:z&gSqx0
application of fund 资金应用 vEJWFoeEFm
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 vX/T3WV
appointed actuary 委任精算师 LDPUD'
appointed auditor 委任核数师;委任审计师 Xu%'Z".>:
appointed trustee 委任的受托人 59h)-^!
appointer 委任人
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apportioned pro rata 按比例分摊 `@`CG[-9
apportionment 分配;分摊 be.*#[
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 E=nIRG|g
apportionment formula 分摊方程式 bbE!qk;hEP
apportionment of estate duty 遗产税的分摊 As'=tIro
appraisal 估价;评估 nAv#?1cjz
appreciable growth 可观增长 5>[u `
appreciable impact 显着影响 .%xn&3
appreciable increase 可观增长 a
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appreciation 增值;升值 >
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appreciation against other currencies 相对其他货币升值 Fld=5B^}
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3LOdj T
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appreciation tax 增值税 )Y"+,$$>Y`
appropriation 拨款;拨用;拨付 .P8&5i)'P,
appropriation account 拨款帐目 "
&Y`+ 0S8
Appropriation Bill 拨款法案 {*G9|#[/@
appropriation-in-aid system 补助拨款办法 F1*>y
approved assets 核准资产 uXn1
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approved basket stock 认可一篮子证券 !2%HhiB'
approved budget 核准预算 F3On?x)
approved charitable donation 认可慈善捐款 %)1y AdG
8
approved charitable institution 认可慈善机构 rC5
p-B%
approved currency 核准货币;认可货币 ]Sf]J4eQ
approved estimates 核准预算 Cd#(X@n
approved estimates of expenditure 核准开支预算 0X6YdW _2X
approved overseas insurer 核准海外保险人 +^60T$
approved overseas trust company 核准海外信托公司 ag [ZW
approved pooled investment fund 核准汇集投资基金
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approved provident fund scheme 认可公积金计划 ?9
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approved provision 核准拨款
&u$Q4
approved redeemable share 核准可赎回股份 lXW%FH6c+
approved regional stock 认可地区性证券 _kef0K6
approved retirement scheme 认可退休金计划 9ijfRqI=x
approved subordinated loan 核准附属贷款 XP!S$Q]D
arbitrage 套戥;套汇;套利 Ag-(5:
arbitrageur 套戥者;套汇者 Ni9/}bb
arbitrary amount 临时款项 slC
x w$
arrangement 措施;安排;协定 Cio
1E-4
arrears 欠款 rB
Q _iB_
arrears of pay 欠付薪酬 ,LHn90S
arrears of revenue 逾期未收税款;逾期未收的帐项 .s?L^Z^
articles of association 组织章程;组织细则;组织章程细则 &*M!lxDN
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 =W(Q34
ascertainment of profit 确定利润 - YEZ]:"
"Asia Clear" “亚洲结算系统”