allotment 分配;配股 -=`#fDvBn
allotment notice 股份配售通知;配股通知 H+E$:)gN
allotment of shares 股份分配 lf(`SYQnOY
allowable 可获宽免;免税的 6eFp8bANN#
allowable business loss 可扣除的营业亏损 |`TgX@,#9
allowable expenses 可扣税的支出 t.p~\
6Yi
allowance 免税额;津贴;备抵;准备金 I,yC
D7l_
allowance for debts 债项的免税额 vS\Nd1~ ?
allowance for depreciation by wear and tear 耗损折旧免税额 nKa$1RMO
allowance for funeral expenses 殡殓费的免税额 V#REjsf,t-
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 9h&R]yz;
allowance for repairs and outgoings 修葺及支出方面的免税额 YNwp/Y
allowance to debtor 给债务人的津贴 V!v:]E
alteration of capital 资本更改 rf~Y6U?7
alternate trustee 候补受托人 a.N{-2ptH
amalgamation 合并 B"yFS7Rrj
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 R;,g1m|]
ambit of charges 征税范围;收费范围 v6.t{6zYgY
amended valuation 经修订的估值 #7ohQrP
American Commodities Exchange 美国商品交易所 [S5\#=_4S
American Express Bank Limited 美国运通银行 Ar*^;
/
American Stock Exchange 美国证券交易所 I[)% , jd
amortization 摊销 y!tC20Q
amount due from banks 存放银行同业的款项 Gmwf4>"
amount due from banks abroad 存放海外银行同业的款项 MZ+^-@X
amount due from holding companies 控股公司欠款 Xtt?]
amount due from local banks 存放本港银行同业的款项 wLK07e(
amount due to banks 银行同业的存款 (hiyNMC
amount due to banks abroad 海外银行同业的存款 P3$Q&^?
amount due to holding companies 控股公司存款 8Nu=^[qwQM
amount due to local banks 本港银行同业的存款 [
ol9|sdu
amount due to outport banks 外埠银行同业的存款 T,aW8|
amount for note issue 发行纸币的款额 hn#1%p6t
amount of bond 担保契据的款额 )W/;=K
amount of consideration 代价款额 !*RqCS,
amount of contribution 供款数额 k0Ol*L!p
amount of indebtedness 负债款额 S<'[%ihx
amount of principal of the loan 贷款本金额 ,) J~ ,^f6
amount of rates chargeable 应征差饷数额 ~e6Brq
amount of share capital 股本额 QQWadVQo
amount of sums assured 承保款额 AGLscf.
amount of variation 变动幅度
PRHCrHs
amount of vote 拨款数额 If\fLhM
amount payable 应付款额 UQ{L{H
amount receivable 应收款额 &=VDASEu
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :N
ofp&
analysis 分析 ;L']e"G
ancillary risk 附属风险 ,l<6GB2\
annual account 周年帐目;周年帐目报表;年度决算;年结 ~\ J}Kqg
annual accounting date 年结日期 |PC*=ykT3
annual allowance 每年免税额;年积金;年度津贴;年津 d_IAs
annual balance 年度余额 yUpgoX(6
annual disposable income 每年可动用收入 4$P0 :
annual estimates 周年预算 >0"+4<72
annual fee 年费 : |>Gc39`t
annual general meeting 周年大会 6i1LjLB
annual growth rate 年增率;每年增长率 I:mr}mv=i
annual long-term supplement 长期个案每年补助金 iof-7{+3_
annual pensionable emolument 可供计算退休金的年薪 8ji_#og
annual report 年报 )
jt #=9ZQ
Annual Report on the Consumer Price Index 《消费物价指数年报》 hEp(A8g)bQ
annual return 周年报表;周年申报表;每年报税表格 @3zg=?3
Annual Return Rules 《周年报表规则》 rk #sy$
annual review of consumer prices 每年消费物价回顾 -3Hy*1A.
annual roll-forward basis 逐年延展方式 _H5o'>=
annual salary 年薪 Za1QC;7
annual statement 年度报表;年度决算表 "1%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 thI
F&
annuitant 年金受益人 /Njd[=B
annuity 年金 =
>_\fNy
annuity contract 年金合约 *{L)dW+:
annuity on human life 人寿年金 [n:<8ho
antecedent debt 先前的债项 ; #&yn=^
ante-dated cheque 倒填日期支票 >k (C
anticipated expenditure 预期开支 A<??T[
anticipated net profit 预期纯利 ,^2>k3=
anticipated revenue 预期收入 y !_C/!d
anti-inflation measure 反通货膨胀措施 ~vyf4TF<#
anti-inflationary stance 反通货膨胀立场 [k/@E+;
apparent deficit 表面赤字 R^Y
<RI
apparent financial solvency 表面偿债能力 )v.=jup[
apparent partner 表面合伙人 'h,VR=e<
application for personal assessment 个人入息课税申请书 oC0qG[yp9S
application of fund 资金应用 V
6@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 eQ]~dA8>
appointed actuary 委任精算师 vkri+:S3
appointed auditor 委任核数师;委任审计师 ui/a|Q
appointed trustee 委任的受托人 0"f\@8r(
appointer 委任人 Y2~nBb
apportioned pro rata 按比例分摊 OG>}M$Ora
apportionment 分配;分摊 zd >t-?g
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4bYK}o
S
apportionment formula 分摊方程式 }khV'6"'|
apportionment of estate duty 遗产税的分摊 y.< m#Zzt
appraisal 估价;评估 M 0U0;QJ
appreciable growth 可观增长 nH[yJGZYSA
appreciable impact 显着影响 J^Wa8Q;9lX
appreciable increase 可观增长 |xdsl,
appreciation 增值;升值 hvsWs.;L'
appreciation against other currencies 相对其他货币升值 K3#@SYj
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;'#8tGv=
appreciation tax 增值税 Ju1D
=b
appropriation 拨款;拨用;拨付 j}.\]$J
appropriation account 拨款帐目 1cpiHZa
Appropriation Bill 拨款法案 %[ Z \S0C
appropriation-in-aid system 补助拨款办法 ~d|A!S`
approved assets 核准资产 :&V h?
approved basket stock 认可一篮子证券 s;01u_
approved budget 核准预算 l~w2B>i)
approved charitable donation 认可慈善捐款 E/|To
approved charitable institution 认可慈善机构 V{/?FO?E
approved currency 核准货币;认可货币 RC7]'4o
approved estimates 核准预算 3u*4o=4e
approved estimates of expenditure 核准开支预算 0=2@
approved overseas insurer 核准海外保险人 U`, 6 * MS
approved overseas trust company 核准海外信托公司 i@"@
9n~
approved pooled investment fund 核准汇集投资基金 W{6|tx)
approved provident fund scheme 认可公积金计划 "K6&dk jY
approved provision 核准拨款 o ,AAC
approved redeemable share 核准可赎回股份 v$?+MNks
approved regional stock 认可地区性证券 Q ayPo]O
approved retirement scheme 认可退休金计划 OEA&~4&{7
approved subordinated loan 核准附属贷款 rWa2pO
arbitrage 套戥;套汇;套利 <Tzrj1"Q3
arbitrageur 套戥者;套汇者 XDOY`N^L
arbitrary amount 临时款项 r!_-"~`7E
arrangement 措施;安排;协定 qr"3y
arrears 欠款 ;g+N&)n
arrears of pay 欠付薪酬 4'/nax$Bx;
arrears of revenue 逾期未收税款;逾期未收的帐项 i&bA2p3+d
articles of association 组织章程;组织细则;组织章程细则 tkeoNuAM
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 fg_4zUGM+g
ascertainment of profit 确定利润 tdBm
(CsN
"Asia Clear" “亚洲结算系统”