allotment 分配;配股 >^{}Hjt
allotment notice 股份配售通知;配股通知 YOy/'Le^:
allotment of shares 股份分配 hVd%
jU:
allowable 可获宽免;免税的 Yc&yv
allowable business loss 可扣除的营业亏损 >XM-xK-=
allowable expenses 可扣税的支出 n'K,*
allowance 免税额;津贴;备抵;准备金 8 W79
allowance for debts 债项的免税额 "o+<
\B~
allowance for depreciation by wear and tear 耗损折旧免税额 >iDV8y
allowance for funeral expenses 殡殓费的免税额 XnV*MWv
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 @/g%l1$`
allowance for repairs and outgoings 修葺及支出方面的免税额 Lp.,:z7
allowance to debtor 给债务人的津贴 Dqs{n?@n
alteration of capital 资本更改 'D;v>r
alternate trustee 候补受托人 W c{<DE?J
amalgamation 合并 ]%!:'#
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 E.R,'Y;x
ambit of charges 征税范围;收费范围 [2"a~o\
amended valuation 经修订的估值 Mpzt9*7R
American Commodities Exchange 美国商品交易所 @2na r<
American Express Bank Limited 美国运通银行 >,yE;zuw
American Stock Exchange 美国证券交易所 ZBUEg7c
amortization 摊销 40w,:$
amount due from banks 存放银行同业的款项 s3Pr$h
amount due from banks abroad 存放海外银行同业的款项 4"nb>tA
amount due from holding companies 控股公司欠款 C4Z}WBS(
amount due from local banks 存放本港银行同业的款项 ?%Hj,b
amount due to banks 银行同业的存款 -W38#_y/\
amount due to banks abroad 海外银行同业的存款 E_[|ZrIO&*
amount due to holding companies 控股公司存款 '_N~PoV
amount due to local banks 本港银行同业的存款 #N.W8mq
amount due to outport banks 外埠银行同业的存款 >hHjDYjbf
amount for note issue 发行纸币的款额 ]%>7OH'
amount of bond 担保契据的款额 R*|y:T,H
amount of consideration 代价款额 .7 6T<j_
amount of contribution 供款数额 pnl7a$z
amount of indebtedness 负债款额 P:,'
amount of principal of the loan 贷款本金额 ">_<L.,I
amount of rates chargeable 应征差饷数额 ~)xg7\k
amount of share capital 股本额 w\ 4;5.$
amount of sums assured 承保款额 ^yL6A1
amount of variation 变动幅度 <&^P1x<x
amount of vote 拨款数额 E!nEB(FD
amount payable 应付款额 Vb yGr~t
amount receivable 应收款额 # bc$[%_
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 v'na{"
analysis 分析
`S$zwot
ancillary risk 附属风险 ,j E'd'$
annual account 周年帐目;周年帐目报表;年度决算;年结 JcV'O)&
annual accounting date 年结日期 xV w9_il2a
annual allowance 每年免税额;年积金;年度津贴;年津 =;Ap+}
annual balance 年度余额 Jmg<mjq/G
annual disposable income 每年可动用收入 V{4=,Ax
annual estimates 周年预算 q$RJ3{Sf
annual fee 年费 ?&A)%
6` ~
annual general meeting 周年大会 Bu7Ztt*
annual growth rate 年增率;每年增长率 14>WpNN
annual long-term supplement 长期个案每年补助金 Qf|x]x*5
annual pensionable emolument 可供计算退休金的年薪 WRrCrXP
annual report 年报 qw?#~"Ca.
Annual Report on the Consumer Price Index 《消费物价指数年报》 cBcfGNTJ~
annual return 周年报表;周年申报表;每年报税表格 iXLODuI
Annual Return Rules 《周年报表规则》 l Oxz&m
annual review of consumer prices 每年消费物价回顾 m03D+@F
annual roll-forward basis 逐年延展方式 [.:SV|AF#
annual salary 年薪 0i/!by{@
annual statement 年度报表;年度决算表 ,'!x9 `
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 A.- j5C4
annuitant 年金受益人 K!~j}z*
annuity 年金 .Z?@;2<l
annuity contract 年金合约 ^EtBo7^t
annuity on human life 人寿年金 ^V6cx2M
antecedent debt 先前的债项 @2(7
ZxI
ante-dated cheque 倒填日期支票 (d
vsGYT|.
anticipated expenditure 预期开支 .kwz$b+h
anticipated net profit 预期纯利 |z.x M>
anticipated revenue 预期收入 l/*NscYtQ
anti-inflation measure 反通货膨胀措施 R%Xhdcn7
anti-inflationary stance 反通货膨胀立场 f
wE
b
apparent deficit 表面赤字 a9LK}xc={
apparent financial solvency 表面偿债能力 ?OjZb'+=K
apparent partner 表面合伙人 ]cQYSN7!SY
application for personal assessment 个人入息课税申请书 )T0
%<(J
application of fund 资金应用 lB)%s~P:s
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 )WWqi,T}
appointed actuary 委任精算师 X 8/9x-E_
appointed auditor 委任核数师;委任审计师 Z01BzIsR
appointed trustee 委任的受托人 &<dC3o!
appointer 委任人 I'h|7y\
apportioned pro rata 按比例分摊 Cj/J&PDQ
apportionment 分配;分摊 >;qAj!'
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 j(xVbUa
apportionment formula 分摊方程式 FT'2J
apportionment of estate duty 遗产税的分摊 ce56$L8[
appraisal 估价;评估 {4]sJT
appreciable growth 可观增长 2eC`^
appreciable impact 显着影响 bv:M
zYS
appreciable increase 可观增长 zjE|UK{
appreciation 增值;升值 #!.26RM:P
appreciation against other currencies 相对其他货币升值 ]9A@iA
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 u B~C8}
appreciation tax 增值税 %m/W4Nk
appropriation 拨款;拨用;拨付 WMi$ATq
appropriation account 拨款帐目 %>io$ o
Appropriation Bill 拨款法案 s2Rg-:7
appropriation-in-aid system 补助拨款办法 iVaCX Xf '
approved assets 核准资产 W^e"()d/Z
approved basket stock 认可一篮子证券 ;9Sb/
approved budget 核准预算 3*
(w=;y
approved charitable donation 认可慈善捐款 18eB\4NlD
approved charitable institution 认可慈善机构 DYf3>xh>xb
approved currency 核准货币;认可货币 1XppC[))
approved estimates 核准预算 B0+r
approved estimates of expenditure 核准开支预算 w. c]
approved overseas insurer 核准海外保险人 /gH[|d
approved overseas trust company 核准海外信托公司 $eu-8E'
approved pooled investment fund 核准汇集投资基金 dy'
J
~Eo7
approved provident fund scheme 认可公积金计划 >OxSrc@A
approved provision 核准拨款 \cx==[&(
approved redeemable share 核准可赎回股份 dje}CbZ
approved regional stock 认可地区性证券 'kb|!
approved retirement scheme 认可退休金计划 zz m[sX}
approved subordinated loan 核准附属贷款 5 (cgHr"
arbitrage 套戥;套汇;套利 Z#vU~1W
arbitrageur 套戥者;套汇者 wZnv*t_
arbitrary amount 临时款项 9aoGptgN
arrangement 措施;安排;协定 1@Gmzh
arrears 欠款
/^pPT6
arrears of pay 欠付薪酬 N|-'Fu
arrears of revenue 逾期未收税款;逾期未收的帐项 P1_ZGeom*
articles of association 组织章程;组织细则;组织章程细则
U(6=;+q
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 dd-`/A
@
ascertainment of profit 确定利润
bu:%"l
"Asia Clear" “亚洲结算系统”