allotment 分配;配股 onOvE Y|R
allotment notice 股份配售通知;配股通知 v%6mH6V
allotment of shares 股份分配 '7Aj0U(
allowable 可获宽免;免税的 IFg(Ze~
allowable business loss 可扣除的营业亏损 e//q`?ys
allowable expenses 可扣税的支出 MH8 Selnv
allowance 免税额;津贴;备抵;准备金
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allowance for debts 债项的免税额 4$=ATa;x-
allowance for depreciation by wear and tear 耗损折旧免税额 ~^u#Q\KE"
allowance for funeral expenses 殡殓费的免税额 %ymM#5A
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 R?K[O
allowance for repairs and outgoings 修葺及支出方面的免税额 XK 09x1r
allowance to debtor 给债务人的津贴 y$n`+%_
alteration of capital 资本更改
7Odw{pc
alternate trustee 候补受托人 t:h~p-&QB
amalgamation 合并 4:Bpz;x
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ==
z,vxr
ambit of charges 征税范围;收费范围 cqyrao3;
amended valuation 经修订的估值 jdF~0#vH
American Commodities Exchange 美国商品交易所 z]J
pvw`p
American Express Bank Limited 美国运通银行 ' Oe}Ja
American Stock Exchange 美国证券交易所 !ufSO9eDx"
amortization 摊销 Vg+jF!\7
amount due from banks 存放银行同业的款项 M9aVE)*!I
amount due from banks abroad 存放海外银行同业的款项 zw yK \j
amount due from holding companies 控股公司欠款 V9"?}cR/W;
amount due from local banks 存放本港银行同业的款项 Ef2#}%>
amount due to banks 银行同业的存款 Pd[&&!+gV
amount due to banks abroad 海外银行同业的存款 *7yu&a8
amount due to holding companies 控股公司存款 ETA 1\
amount due to local banks 本港银行同业的存款 mq(*4KFWJ2
amount due to outport banks 外埠银行同业的存款 XtV=Gr8"
amount for note issue 发行纸币的款额 w u
amount of bond 担保契据的款额 F/qx2E$*wo
amount of consideration 代价款额 ]_ON\v1
amount of contribution 供款数额 v'QmuMWF
amount of indebtedness 负债款额 Lb>UraUvL
amount of principal of the loan 贷款本金额 cG`R\$
amount of rates chargeable 应征差饷数额 n #|p
R2
amount of share capital 股本额 HP
/@ _qk
amount of sums assured 承保款额 vV?=r5j
amount of variation 变动幅度 ~e)`D nJ
amount of vote 拨款数额 h 'F\9t
amount payable 应付款额 @]EJbiGv
amount receivable 应收款额 '*PJ-=G
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 aNW!Y':*
analysis 分析 3]X~bQAw
ancillary risk 附属风险 @sV6g?{tI
annual account 周年帐目;周年帐目报表;年度决算;年结 *
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annual accounting date 年结日期 h xCt[G@
annual allowance 每年免税额;年积金;年度津贴;年津 o y'GAc/
annual balance 年度余额 q
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annual disposable income 每年可动用收入 \2K_"5
annual estimates 周年预算 ;U^7]JO;
annual fee 年费 e uF@SS
annual general meeting 周年大会 r3hUa4^97
annual growth rate 年增率;每年增长率 ezC2E/#
annual long-term supplement 长期个案每年补助金 ;DkX"X+
annual pensionable emolument 可供计算退休金的年薪 m R3km1T
annual report 年报 yE \dv
)(<
Annual Report on the Consumer Price Index 《消费物价指数年报》 @\=%M^bx
annual return 周年报表;周年申报表;每年报税表格 z}" Xt=G?
Annual Return Rules 《周年报表规则》 Wn9b</tf
annual review of consumer prices 每年消费物价回顾 U# jbii6e
annual roll-forward basis 逐年延展方式 \*C}[D
annual salary 年薪 {bSi3 oI
annual statement 年度报表;年度决算表 6uU2+I
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 tyH*epanw
annuitant 年金受益人 #Zm%U_$<
annuity 年金 Y-.pslg
annuity contract 年金合约 AvN\^
&G
annuity on human life 人寿年金 RK*ZlD<
antecedent debt 先前的债项 1i.t^PY
ante-dated cheque 倒填日期支票 2f8Cs$Opb
anticipated expenditure 预期开支 Rr#vv
anticipated net profit 预期纯利 ~[por
anticipated revenue 预期收入 \>@'wl
anti-inflation measure 反通货膨胀措施 ~vVsxC$.
anti-inflationary stance 反通货膨胀立场 d `z),A=
apparent deficit 表面赤字 s5s'$|h"
apparent financial solvency 表面偿债能力 1w)#BYc=L
apparent partner 表面合伙人 9Okb)K95
application for personal assessment 个人入息课税申请书 o771q}?&`
application of fund 资金应用 =]OG5b_-Y
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ?E@9Nvr
appointed actuary 委任精算师 j&G*$/lTO6
appointed auditor 委任核数师;委任审计师 oM=Ltxv}
appointed trustee 委任的受托人 } #[MV+D
appointer 委任人 gCMwmanX
apportioned pro rata 按比例分摊 \`|*i$
apportionment 分配;分摊
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Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :\+;5Se+l
apportionment formula 分摊方程式 }NQ{S3JW
apportionment of estate duty 遗产税的分摊 KT)A{i
appraisal 估价;评估 PF,|Wzx
appreciable growth 可观增长 _$+lyea
appreciable impact 显着影响 =]pcC
appreciable increase 可观增长 f?iQ0wv)
appreciation 增值;升值 -! dL
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appreciation against other currencies 相对其他货币升值 y]
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appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^<0azza/(
appreciation tax 增值税 (W<n<sl:-
appropriation 拨款;拨用;拨付 A
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appropriation account 拨款帐目 m)A~1+M$)L
Appropriation Bill 拨款法案 PXZZPW/
appropriation-in-aid system 补助拨款办法 F 8\nAX
approved assets 核准资产 B r GaCja
approved basket stock 认可一篮子证券 W2F %E
approved budget 核准预算 A=7
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approved charitable donation 认可慈善捐款 Zhl}X!:c?\
approved charitable institution 认可慈善机构 ,
qj
approved currency 核准货币;认可货币 2d,q?VH$
approved estimates 核准预算 7/"g}
F}Q
approved estimates of expenditure 核准开支预算 ,8KD-" l^g
approved overseas insurer 核准海外保险人 z@lUaMm:F
approved overseas trust company 核准海外信托公司 &></l| hY
approved pooled investment fund 核准汇集投资基金 \X5>HPB
approved provident fund scheme 认可公积金计划 }";\8
approved provision 核准拨款 }c>[m,lz
approved redeemable share 核准可赎回股份 vHY."$|H
approved regional stock 认可地区性证券 w6k\po=
approved retirement scheme 认可退休金计划 C F2*W).+
approved subordinated loan 核准附属贷款 \($EYhx
arbitrage 套戥;套汇;套利 69U[kW&
arbitrageur 套戥者;套汇者 C.r9)#G
arbitrary amount 临时款项 QGtKu:c.81
arrangement 措施;安排;协定 C3Mr)
arrears 欠款 #>m#i1Nu
arrears of pay 欠付薪酬 ;?/v}$Pa
arrears of revenue 逾期未收税款;逾期未收的帐项 [
p%@ pV
articles of association 组织章程;组织细则;组织章程细则 *(PQaXx4
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
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ascertainment of profit 确定利润 . Q3GA0O
"Asia Clear" “亚洲结算系统”