allotment 分配;配股 +Ur75YPh
allotment notice 股份配售通知;配股通知 /:C<{m.[}
allotment of shares 股份分配 bUuQ"!>ppu
allowable 可获宽免;免税的 NjO_Y t
allowable business loss 可扣除的营业亏损 8RcLs1n/
allowable expenses 可扣税的支出 xg'xuz$U
allowance 免税额;津贴;备抵;准备金 R I:kp.V
allowance for debts 债项的免税额 H=mFc@
fh
allowance for depreciation by wear and tear 耗损折旧免税额 MG^YT%f
allowance for funeral expenses 殡殓费的免税额 NLt"yD3t
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 `~NjBtQ
allowance for repairs and outgoings 修葺及支出方面的免税额 ~,x4cOdR#
allowance to debtor 给债务人的津贴 [<wpH0lNoy
alteration of capital 资本更改 sDBwD%sb
alternate trustee 候补受托人 @=BApuer+
amalgamation 合并 \0FwxsL
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 HNLr}
Y j
ambit of charges 征税范围;收费范围 {f;DhB-jj
amended valuation 经修订的估值 RW<4",
American Commodities Exchange 美国商品交易所 @qB>qD~WsD
American Express Bank Limited 美国运通银行 -U|Z9sia
American Stock Exchange 美国证券交易所 )OK"H^}f
amortization 摊销 7ab'q&Y[
amount due from banks 存放银行同业的款项 Fx:4d$>;
amount due from banks abroad 存放海外银行同业的款项 I[n|#N
amount due from holding companies 控股公司欠款 ^AoX|R[1%
amount due from local banks 存放本港银行同业的款项 \:2z!\iP`
amount due to banks 银行同业的存款 #S[Y}-]T
amount due to banks abroad 海外银行同业的存款 ^E".`~R
amount due to holding companies 控股公司存款 G\~?.s|^
amount due to local banks 本港银行同业的存款 hd`jf97*
amount due to outport banks 外埠银行同业的存款 S.pXo'}
amount for note issue 发行纸币的款额 1yFIIj:^|
amount of bond 担保契据的款额 i\x@s>@x}
amount of consideration 代价款额 l9&L$,=
amount of contribution 供款数额 h+j*vX/!
amount of indebtedness 负债款额 U6YHq2<
amount of principal of the loan 贷款本金额 uII! ?
amount of rates chargeable 应征差饷数额 ~Q}!4LH
amount of share capital 股本额 A.~wgJDO
amount of sums assured 承保款额
7JBr{3;eS
amount of variation 变动幅度 R^"mGe\LL
amount of vote 拨款数额 .eyJ
<b9
amount payable 应付款额 [I7=]X
amount receivable 应收款额 F6"s&3D{
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]2A2<Q_,
analysis 分析 Q
/t_%vb
ancillary risk 附属风险 0IBQE
annual account 周年帐目;周年帐目报表;年度决算;年结 46~nwi$,^
annual accounting date 年结日期 '-3K`[
annual allowance 每年免税额;年积金;年度津贴;年津 L^K,YlNBR
annual balance 年度余额 =,X*40=
annual disposable income 每年可动用收入 ~g;)8X;;+
annual estimates 周年预算 t$?#@8Yk
annual fee 年费 K#VGG,h7Y
annual general meeting 周年大会 $f
>(TW
annual growth rate 年增率;每年增长率 :SY,;..3e
annual long-term supplement 长期个案每年补助金 &>G8DvfJ9
annual pensionable emolument 可供计算退休金的年薪 b*4aUpW
annual report 年报 tTh4L8fO
Annual Report on the Consumer Price Index 《消费物价指数年报》 QP>F *A
annual return 周年报表;周年申报表;每年报税表格 XV,ce~ro[
Annual Return Rules 《周年报表规则》 XJk~bgO*
annual review of consumer prices 每年消费物价回顾 ,k(B>O ~o
annual roll-forward basis 逐年延展方式 fUPYCw6F
annual salary 年薪 p&D7&Sb[
annual statement 年度报表;年度决算表 We'= /!
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 2-@
t,T
annuitant 年金受益人 $x#qv1
annuity 年金 P
F+Or
annuity contract 年金合约 Mhc5<~?
annuity on human life 人寿年金 U/xzl4m6
antecedent debt 先前的债项 MPYYTQ1FB
ante-dated cheque 倒填日期支票 c5pK%I }O
anticipated expenditure 预期开支 E )2/Vn2
anticipated net profit 预期纯利 qac:"z'9
anticipated revenue 预期收入 u`Kc\B
Sn
anti-inflation measure 反通货膨胀措施 S"`{ JCW$
anti-inflationary stance 反通货膨胀立场 KIKIag#
apparent deficit 表面赤字 U!YoZ?
apparent financial solvency 表面偿债能力 !)05,6WQ
apparent partner 表面合伙人 ,wy;7T>ODd
application for personal assessment 个人入息课税申请书 CIRMAX
application of fund 资金应用 B[2t.d;h
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 u#Bj#y!
appointed actuary 委任精算师 Ak$9\Sl
appointed auditor 委任核数师;委任审计师 GoPMWbI7
appointed trustee 委任的受托人 }iLi5Qkx
appointer 委任人 K1-
RJj\L
apportioned pro rata 按比例分摊 fgHsg@33N
apportionment 分配;分摊 "Nz"|-3Irv
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 z80*Ylx
apportionment formula 分摊方程式 ~{N#JO
Y}Z
apportionment of estate duty 遗产税的分摊 ]/AU_&
appraisal 估价;评估 #MbY+[Y@v
appreciable growth 可观增长 jwI1 I {x
appreciable impact 显着影响 S&;)F|-q
appreciable increase 可观增长 M. _5mZ{
appreciation 增值;升值
Y^|15ek
appreciation against other currencies 相对其他货币升值 a
FWTm,)
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 '
-aLBAxy
appreciation tax 增值税 >)mF'w
appropriation 拨款;拨用;拨付 #G
\-ftA &
appropriation account 拨款帐目 S(rnVsW%Ki
Appropriation Bill 拨款法案 !~j9Oc^
appropriation-in-aid system 补助拨款办法 A>(EM}\,
approved assets 核准资产 _T=";NSa
approved basket stock 认可一篮子证券 K)h<#F
approved budget 核准预算 nFro#qx
approved charitable donation 认可慈善捐款 F>E_d<m
approved charitable institution 认可慈善机构 S'>KGdF
approved currency 核准货币;认可货币 %:dd#';g
approved estimates 核准预算 @(."[O:
approved estimates of expenditure 核准开支预算 u!fZ>kS
approved overseas insurer 核准海外保险人 b>d]= u
approved overseas trust company 核准海外信托公司 e$mVA}>Ybp
approved pooled investment fund 核准汇集投资基金 &]anRT#
approved provident fund scheme 认可公积金计划 .dvs&+I
approved provision 核准拨款 J|cw9u
approved redeemable share 核准可赎回股份 d[E= HN
approved regional stock 认可地区性证券 '8I=Tn
approved retirement scheme 认可退休金计划 y;O
6q206
approved subordinated loan 核准附属贷款 b0tbS[j
arbitrage 套戥;套汇;套利 TaKCN
arbitrageur 套戥者;套汇者 "kucFf f
arbitrary amount 临时款项 "'>fTk_
arrangement 措施;安排;协定 ':utU1dL
arrears 欠款 U<'$ \P
arrears of pay 欠付薪酬 TBHd)BhI.
arrears of revenue 逾期未收税款;逾期未收的帐项 @#9xSs#
articles of association 组织章程;组织细则;组织章程细则 g26 l:1P
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 3;!a'[W&p
ascertainment of profit 确定利润 vJW`aN1<I3
"Asia Clear" “亚洲结算系统”