allotment 分配;配股 &<pKx!
allotment notice 股份配售通知;配股通知 2F`cv1 M
allotment of shares 股份分配 m~#%Q?_ %
allowable 可获宽免;免税的 C\ZkGX
allowable business loss 可扣除的营业亏损 w}R~C
allowable expenses 可扣税的支出 _7T@5\b:;
allowance 免税额;津贴;备抵;准备金 jZoNi
allowance for debts 债项的免税额 !0,Mp@ j/
allowance for depreciation by wear and tear 耗损折旧免税额 h*B|fy4K9U
allowance for funeral expenses 殡殓费的免税额 ULH0'@BJ
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ul f2vD
allowance for repairs and outgoings 修葺及支出方面的免税额 =*vMA#e
allowance to debtor 给债务人的津贴 .
lgPFr6X
alteration of capital 资本更改 %wptZ"2M
alternate trustee 候补受托人 JRMM? y
amalgamation 合并 WQNE
2Q
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Xjio Z
ambit of charges 征税范围;收费范围 ,m<H-gwa
amended valuation 经修订的估值 B[4pX
+f
American Commodities Exchange 美国商品交易所 fq[;%cr4
American Express Bank Limited 美国运通银行
qFQ8
American Stock Exchange 美国证券交易所 W5L iXM
amortization 摊销 )6KMHG
amount due from banks 存放银行同业的款项 gk[{2HgN
amount due from banks abroad 存放海外银行同业的款项 ._9
n~=!
amount due from holding companies 控股公司欠款 fFvF\
amount due from local banks 存放本港银行同业的款项 !Q
I\Fz?
amount due to banks 银行同业的存款 z+ a%5J
amount due to banks abroad 海外银行同业的存款 4_ v]O
amount due to holding companies 控股公司存款 Wo~vhv$E
amount due to local banks 本港银行同业的存款 jw}}^3.
amount due to outport banks 外埠银行同业的存款 0Uk@\[1ox
amount for note issue 发行纸币的款额 E37<"(;
amount of bond 担保契据的款额 W|:lVAP.|}
amount of consideration 代价款额 cRd0S*QN2
amount of contribution 供款数额 Vm}%ttTC
amount of indebtedness 负债款额 :j')E`#
amount of principal of the loan 贷款本金额 dz
[!-M
amount of rates chargeable 应征差饷数额 {j5e9pg1L|
amount of share capital 股本额 l!}:|N Yh!
amount of sums assured 承保款额 p
Dx-2:}
amount of variation 变动幅度 ?{w3|Ef&
amount of vote 拨款数额 uEyH2QO
amount payable 应付款额 zA+~7;7E
amount receivable 应收款额 :c9U>1`g&
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3p2P=
T
analysis 分析 VvFC -r,=G
ancillary risk 附属风险 )irRO 8
annual account 周年帐目;周年帐目报表;年度决算;年结 ^<e@uNGg
annual accounting date 年结日期 ?m$a6'2-,J
annual allowance 每年免税额;年积金;年度津贴;年津 53-v|'9'
annual balance 年度余额 5zFR7/p{
annual disposable income 每年可动用收入 T,xPSN2A*
annual estimates 周年预算 \<}&&SuH
annual fee 年费 x8\A<(G_M=
annual general meeting 周年大会 @/ZF` :
annual growth rate 年增率;每年增长率 9% l%
annual long-term supplement 长期个案每年补助金 aLJ(?8M@
annual pensionable emolument 可供计算退休金的年薪 oAWzYu(v
annual report 年报
+
dA ,P\
Annual Report on the Consumer Price Index 《消费物价指数年报》 &B!
o,qp
annual return 周年报表;周年申报表;每年报税表格 M
X4]Vpv
Annual Return Rules 《周年报表规则》 lrfv+
annual review of consumer prices 每年消费物价回顾 Y6,Rj:8
annual roll-forward basis 逐年延展方式 JpsPNa
annual salary 年薪 "&+"@<
annual statement 年度报表;年度决算表 /%_OW@ ?
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 ,rJXy_
annuitant 年金受益人 iyj+:t/
annuity 年金 HV6f@
annuity contract 年金合约 mUS_(0q
annuity on human life 人寿年金
Bs?7:kN(
antecedent debt 先前的债项 /Q~gU<
ante-dated cheque 倒填日期支票 3}|'0(hYL
anticipated expenditure 预期开支 ^rvx!?zO
anticipated net profit 预期纯利 hx/N1x
anticipated revenue 预期收入 K\XH4kic
anti-inflation measure 反通货膨胀措施 6[ OzU2nB
anti-inflationary stance 反通货膨胀立场 ^Y-]*8;]
apparent deficit 表面赤字 G8Nt
8U~
apparent financial solvency 表面偿债能力 +w=AJdc
apparent partner 表面合伙人 PJ cwH6m
application for personal assessment 个人入息课税申请书 \(t@1]&jw
application of fund 资金应用 3%.#}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 DJgTA]$&
appointed actuary 委任精算师 lA>D
S#_
appointed auditor 委任核数师;委任审计师 5@^ dgq
appointed trustee 委任的受托人 u%~igt@x
appointer 委任人 &\apwD
apportioned pro rata 按比例分摊 j"AU z)x
apportionment 分配;分摊 kcb.Wz~=
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 NPFpq,P>
apportionment formula 分摊方程式 (@iMLuewK
apportionment of estate duty 遗产税的分摊 Oft4-4$E
appraisal 估价;评估 -V: "l
appreciable growth 可观增长 pp7$J2s+j
appreciable impact 显着影响 Sm~l:v0%
appreciable increase 可观增长 <7-J0btV
appreciation 增值;升值 #v<QbA
appreciation against other currencies 相对其他货币升值 ChCrL[2
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 P-ri=E}>
appreciation tax 增值税 a33TPoj
appropriation 拨款;拨用;拨付 1Bpv"67
appropriation account 拨款帐目 LBF 1;zjK
Appropriation Bill 拨款法案 ?_I[,N?@41
appropriation-in-aid system 补助拨款办法 4.IU!.Uo
approved assets 核准资产 ~ o1x;Y6
approved basket stock 认可一篮子证券 x' .:&z
approved budget 核准预算 tU_y6
approved charitable donation 认可慈善捐款 F'hHK.tT
approved charitable institution 认可慈善机构 msVOH%wH
approved currency 核准货币;认可货币 26xXl|I
approved estimates 核准预算 ;]_o4e6\p
approved estimates of expenditure 核准开支预算 A45A:hqs
approved overseas insurer 核准海外保险人 ei
rzYt
approved overseas trust company 核准海外信托公司 V*W;OiE_3
approved pooled investment fund 核准汇集投资基金 1UKg=A-q
approved provident fund scheme 认可公积金计划 o tk}y8
approved provision 核准拨款 EY \H=@A
approved redeemable share 核准可赎回股份 }<dRj
approved regional stock 认可地区性证券 1x[)/@.'f
approved retirement scheme 认可退休金计划 _Gu-
uuy
approved subordinated loan 核准附属贷款 92^w8Z.
arbitrage 套戥;套汇;套利 B, 9w0
arbitrageur 套戥者;套汇者 U^Xm)lL
arbitrary amount 临时款项 }fKSqB]T-
arrangement 措施;安排;协定 IEU^#=n
arrears 欠款 $^@ )
arrears of pay 欠付薪酬 zA[0mkC?$
arrears of revenue 逾期未收税款;逾期未收的帐项 rD*sl}
articles of association 组织章程;组织细则;组织章程细则 qbv#I;
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 E8-P"`Qba
ascertainment of profit 确定利润 vsa92c@T
"Asia Clear" “亚洲结算系统”