allotment 分配;配股 *" wsMO
allotment notice 股份配售通知;配股通知 3~ylBJJ
allotment of shares 股份分配 ;IyQqP#,<
allowable 可获宽免;免税的 p)`JVq,H/B
allowable business loss 可扣除的营业亏损 [||$1u\%
allowable expenses 可扣税的支出 *=rl<?tX
allowance 免税额;津贴;备抵;准备金 :v#3;('7
allowance for debts 债项的免税额 YRFM1?*
allowance for depreciation by wear and tear 耗损折旧免税额 74_ji
!
allowance for funeral expenses 殡殓费的免税额 B4%W,F:@
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 h1xYQF_`Z
allowance for repairs and outgoings 修葺及支出方面的免税额 hq|/XBd||
allowance to debtor 给债务人的津贴 YC{od5a
alteration of capital 资本更改 ;TYkJH"
alternate trustee 候补受托人 8WMC ~
amalgamation 合并 )9s[-W,e
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 R"jX9~3Ln
ambit of charges 征税范围;收费范围 u7K0m!
jW
amended valuation 经修订的估值 t2>Vj>U
American Commodities Exchange 美国商品交易所 ?(Nls.c
American Express Bank Limited 美国运通银行 i -+B{H
American Stock Exchange 美国证券交易所 k7? (IU
amortization 摊销 7+fFKZFKF
amount due from banks 存放银行同业的款项 |2Q;SaI^\
amount due from banks abroad 存放海外银行同业的款项 qSON3Iid
amount due from holding companies 控股公司欠款 8D-g%Aj-
amount due from local banks 存放本港银行同业的款项 SKGYmleR
amount due to banks 银行同业的存款 yA~W|q(/V
amount due to banks abroad 海外银行同业的存款 HghNI
amount due to holding companies 控股公司存款 m6s32??m
amount due to local banks 本港银行同业的存款 BQsy)H`4E
amount due to outport banks 外埠银行同业的存款 YkTEAI|i
amount for note issue 发行纸币的款额 l&zd7BM9(
amount of bond 担保契据的款额 I<DS07K
amount of consideration 代价款额 6 LC*X
amount of contribution 供款数额 YQ&Xd/z-
amount of indebtedness 负债款额 @#nB]qV:e
amount of principal of the loan 贷款本金额 s{!F@^a
amount of rates chargeable 应征差饷数额 |VIBSty2d
amount of share capital 股本额 D+tn<\LF
amount of sums assured 承保款额 ,`K'qms
amount of variation 变动幅度 AkGCIn3
amount of vote 拨款数额 L0}"H
.
amount payable 应付款额 E
}UlQq
amount receivable 应收款额 o@}Jd0D4
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P'[w9'B
analysis 分析 1Nv_;p.{
ancillary risk 附属风险 m8
.sHw
annual account 周年帐目;周年帐目报表;年度决算;年结 _rOKif?5
annual accounting date 年结日期 S~hNSw(-
annual allowance 每年免税额;年积金;年度津贴;年津 ))<3+^S0V\
annual balance 年度余额 !$P&`n]@
annual disposable income 每年可动用收入 ~b*f2UVs
annual estimates 周年预算 B+ +:7!
annual fee 年费 Ao2t=vg
annual general meeting 周年大会 '6WaG
hvO
annual growth rate 年增率;每年增长率 CtS*"c,j
annual long-term supplement 长期个案每年补助金 \xwE4K
annual pensionable emolument 可供计算退休金的年薪 C,.$g>)MZK
annual report 年报 k? X7h2
Annual Report on the Consumer Price Index 《消费物价指数年报》 p "u5wJ_
annual return 周年报表;周年申报表;每年报税表格 y8VLFe;
Annual Return Rules 《周年报表规则》 !ce5pA
annual review of consumer prices 每年消费物价回顾 L"9,K8
annual roll-forward basis 逐年延展方式 #7GbG\
annual salary 年薪 |d&a&6U:
annual statement 年度报表;年度决算表 ULj'DzlfH
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 <rNCb;
annuitant 年金受益人 ?J
io9Zr
annuity 年金 UT%^!@u
annuity contract 年金合约 *
s}dtJ
annuity on human life 人寿年金 wpO-cJ!,
antecedent debt 先前的债项 &^92z:?
ante-dated cheque 倒填日期支票 4gzrxV
anticipated expenditure 预期开支 Y;G+jC8
anticipated net profit 预期纯利 C[gy{40}
anticipated revenue 预期收入 UoCFj2?C
anti-inflation measure 反通货膨胀措施 BNL Q]
anti-inflationary stance 反通货膨胀立场 6"b =aPTi
apparent deficit 表面赤字 ^h1EE=E"
apparent financial solvency 表面偿债能力 Hn+w
1v&3
apparent partner 表面合伙人 '(4$h3-gv7
application for personal assessment 个人入息课税申请书 [kaj8
application of fund 资金应用 4vQ]7`I.f
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 G$( B26
appointed actuary 委任精算师 `C9/=
appointed auditor 委任核数师;委任审计师 w-LMV>+6|
appointed trustee 委任的受托人 8K
=sx@l
appointer 委任人 '#L.w6<B
apportioned pro rata 按比例分摊
%#7Yr(&
apportionment 分配;分摊 RX3P%xZ
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 v47Y7s:uQ
apportionment formula 分摊方程式 )OpB\k
apportionment of estate duty 遗产税的分摊 [9Q}e;T
appraisal 估价;评估 PRa#;W
b
appreciable growth 可观增长 O0
[.*xG
appreciable impact 显着影响 &;I=*B~kE$
appreciable increase 可观增长 *z&m=G\
appreciation 增值;升值 D-JG0.@
appreciation against other currencies 相对其他货币升值 !N ua
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 z)*7LI
appreciation tax 增值税 C7:;<<"P
appropriation 拨款;拨用;拨付 VPBlU
appropriation account 拨款帐目 PZ06
_
Appropriation Bill 拨款法案 {]ie|>'=C
appropriation-in-aid system 补助拨款办法 U 51C /A
approved assets 核准资产 wC{?@h
approved basket stock 认可一篮子证券 ~;>
p
sNy
approved budget 核准预算 OiAP%7i9
approved charitable donation 认可慈善捐款 g:V8"'
approved charitable institution 认可慈善机构 b+7
!$
approved currency 核准货币;认可货币 qD0sD2 x
approved estimates 核准预算 ='"DUQH|*
approved estimates of expenditure 核准开支预算 4'9yMXR
approved overseas insurer 核准海外保险人 w eu3c`-a
approved overseas trust company 核准海外信托公司 VjsQy
>5m
approved pooled investment fund 核准汇集投资基金 tj<a , l
approved provident fund scheme 认可公积金计划 %an"cQ
]
approved provision 核准拨款
:.u[^_
approved redeemable share 核准可赎回股份 Qv4g#jX{
approved regional stock 认可地区性证券 [ed6n@/O@
approved retirement scheme 认可退休金计划 pH !e<m
approved subordinated loan 核准附属贷款 8Evon&G59
arbitrage 套戥;套汇;套利 OcWy#,uC
arbitrageur 套戥者;套汇者 a8$gXX-2
arbitrary amount 临时款项 9OI&De5?=V
arrangement 措施;安排;协定 #ub!
arrears 欠款 kIR?r0_<G6
arrears of pay 欠付薪酬 L!2BE[~
arrears of revenue 逾期未收税款;逾期未收的帐项 /-J12 O
articles of association 组织章程;组织细则;组织章程细则 =GGt:3Kx-
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 j6@5"wx
ascertainment of profit 确定利润 "eRf3Q7w:
"Asia Clear" “亚洲结算系统”