allotment 分配;配股 >B
allotment notice 股份配售通知;配股通知 N
3c*S"1
allotment of shares 股份分配 <^Tj}5)n
allowable 可获宽免;免税的 02[II_< 1
allowable business loss 可扣除的营业亏损 F21[r!3
allowable expenses 可扣税的支出 m-RY{DO+
allowance 免税额;津贴;备抵;准备金 De
A'D|
allowance for debts 债项的免税额 [R>
allowance for depreciation by wear and tear 耗损折旧免税额 ntV>m*^
allowance for funeral expenses 殡殓费的免税额 %#9 ~V
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 PNgMLQI
6
allowance for repairs and outgoings 修葺及支出方面的免税额 oNZW#<K
allowance to debtor 给债务人的津贴 %
eRwH
>
alteration of capital 资本更改 m!60.
alternate trustee 候补受托人 6sl<Z=E#
amalgamation 合并 6W;k
IoB
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
h\d($Ki
ambit of charges 征税范围;收费范围 2hJ3m+N^
amended valuation 经修订的估值 7V
(7JV<>
American Commodities Exchange 美国商品交易所 x Ui!|c
American Express Bank Limited 美国运通银行 _KVB~loT
American Stock Exchange 美国证券交易所 Rk%M~ D*-
amortization 摊销 o$VH,2 QF
amount due from banks 存放银行同业的款项 z|*6fFE
amount due from banks abroad 存放海外银行同业的款项 HDyZzjgG
amount due from holding companies 控股公司欠款 *hs<Ez.cC
amount due from local banks 存放本港银行同业的款项 ~4MjJKzA
amount due to banks 银行同业的存款 -/c1qLdQ
amount due to banks abroad 海外银行同业的存款 P&0cF{
amount due to holding companies 控股公司存款 X#,[2&17Fh
amount due to local banks 本港银行同业的存款 \C#b@xLnX
amount due to outport banks 外埠银行同业的存款 YO$b#
amount for note issue 发行纸币的款额 sDm},=X}
amount of bond 担保契据的款额 ;}~Bv<#
amount of consideration 代价款额 OIty
]c
amount of contribution 供款数额 ,7jiHF
amount of indebtedness 负债款额 %@93^q[\2
amount of principal of the loan 贷款本金额 V
C'-h~
amount of rates chargeable 应征差饷数额 AdOAh y2H
amount of share capital 股本额 h)
PB
amount of sums assured 承保款额 9~'Ip7X,!
amount of variation 变动幅度 5qQ(V)ah
amount of vote 拨款数额 HcVs(]tIW
amount payable 应付款额
({kGK0
amount receivable 应收款额 ,
)pt_"-XA
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 jQeE07g
analysis 分析 TL{pc=eBo
ancillary risk 附属风险 '3UIriY6
annual account 周年帐目;周年帐目报表;年度决算;年结 GdeR#%z
annual accounting date 年结日期
e=)*O
annual allowance 每年免税额;年积金;年度津贴;年津 rI66frbj
annual balance 年度余额 lEbR) B,
annual disposable income 每年可动用收入 OGi4m |
annual estimates 周年预算 V'f5-E0
annual fee 年费 #u5;utY:F
annual general meeting 周年大会 TgE.=`
"7
annual growth rate 年增率;每年增长率 H&=4y) /.
annual long-term supplement 长期个案每年补助金 |DPpp/
annual pensionable emolument 可供计算退休金的年薪 Ldj^O9p(
annual report 年报 &R FM
d=
Annual Report on the Consumer Price Index 《消费物价指数年报》 h8= MVh(I
annual return 周年报表;周年申报表;每年报税表格 2j/1@Z1j=
Annual Return Rules 《周年报表规则》 4f[M$xU&h
annual review of consumer prices 每年消费物价回顾 d>b,aj(
annual roll-forward basis 逐年延展方式 :mV7)oWH
annual salary 年薪 2td|8vDA
annual statement 年度报表;年度决算表 u:H 3.5)%
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 WlRZ|.
annuitant 年金受益人 VBsFT2XiL
annuity 年金 e9hVX[uq
annuity contract 年金合约 \
NSw<.
annuity on human life 人寿年金 ,iv%^C",)
antecedent debt 先前的债项 *ez~~ Y
ante-dated cheque 倒填日期支票
KYmWfM3^
anticipated expenditure 预期开支 ?]:EmP
anticipated net profit 预期纯利
&B7+>Ix,
anticipated revenue 预期收入 (T#(A4:6S
anti-inflation measure 反通货膨胀措施 ^%
8Hvy
anti-inflationary stance 反通货膨胀立场 I1 R\Ts@
apparent deficit 表面赤字 yH"$t/cU"R
apparent financial solvency 表面偿债能力 ];{l$-$$
apparent partner 表面合伙人 J%-lw{FC
application for personal assessment 个人入息课税申请书 s?;<F
application of fund 资金应用 "tz0ko,(
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
MV;Y?%>
appointed actuary 委任精算师 %f>
|fs
appointed auditor 委任核数师;委任审计师 )av'u.]%c
appointed trustee 委任的受托人 0jJ28.kOp
appointer 委任人 5)n:<U*
apportioned pro rata 按比例分摊 bR8
HGH28
apportionment 分配;分摊 `\4JwiPo
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Zj+}T
apportionment formula 分摊方程式 q~'
K9
apportionment of estate duty 遗产税的分摊 #9hXZr/8
appraisal 估价;评估 7k#${,k
appreciable growth 可观增长 K0DXOVT\
appreciable impact 显着影响 >gZk
581/
appreciable increase 可观增长 EO9kE.g
appreciation 增值;升值 l;{N/cS
appreciation against other currencies 相对其他货币升值 id#k!*$7
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 o )nT
appreciation tax 增值税 oA3W
{
appropriation 拨款;拨用;拨付 w{zJE]7
appropriation account 拨款帐目 J.e8UQ@=5
Appropriation Bill 拨款法案 Rqb{)
L
X*
appropriation-in-aid system 补助拨款办法 b6WC@j`*T
approved assets 核准资产 sRe#{EuJ
approved basket stock 认可一篮子证券 o~.o^0Y
approved budget 核准预算 hNq8
uyKx
approved charitable donation 认可慈善捐款 fCt\2);a
approved charitable institution 认可慈善机构 5nxS+`Pn.)
approved currency 核准货币;认可货币 ;/)Mcx] n
approved estimates 核准预算 ),y!<\oQ
approved estimates of expenditure 核准开支预算 [;IDTo!<>
approved overseas insurer 核准海外保险人 X\3,NR,
approved overseas trust company 核准海外信托公司 DtJTnvG~B
approved pooled investment fund 核准汇集投资基金 H6PXx
approved provident fund scheme 认可公积金计划 TH(Lzrbg
approved provision 核准拨款 /!{A=N
approved redeemable share 核准可赎回股份 1y)$[e
approved regional stock 认可地区性证券 '[=yfh
approved retirement scheme 认可退休金计划 2NArE@
approved subordinated loan 核准附属贷款 Q&.IlVB[
arbitrage 套戥;套汇;套利 _L:i=.hxN
arbitrageur 套戥者;套汇者 =N@)C
B7a
arbitrary amount 临时款项 e0|_Z])D
arrangement 措施;安排;协定 EYJ i6#
arrears 欠款 XEUa
arrears of pay 欠付薪酬 -M>K4*%K
arrears of revenue 逾期未收税款;逾期未收的帐项 CNpe8M=/3
articles of association 组织章程;组织细则;组织章程细则 /:Z~"Q*r
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 .cH{WZ
ascertainment of profit 确定利润 |B1;l<|`
"Asia Clear" “亚洲结算系统”