allotment 分配;配股 M}!2H*
allotment notice 股份配售通知;配股通知 5<w g8y
allotment of shares 股份分配 )&!&AlLn
allowable 可获宽免;免税的 3$X'Y]5a
allowable business loss 可扣除的营业亏损 p QizJ6
allowable expenses 可扣税的支出 >KJ+-QuO&
allowance 免税额;津贴;备抵;准备金 yiO.z
allowance for debts 债项的免税额 ){UcS/GI=
allowance for depreciation by wear and tear 耗损折旧免税额 %HJK;
allowance for funeral expenses 殡殓费的免税额 ,{c?ym w?
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 5L!y-3
allowance for repairs and outgoings 修葺及支出方面的免税额 ^`G}gWBx}w
allowance to debtor 给债务人的津贴 I(XOE$3
alteration of capital 资本更改 ~
yX2\i"
alternate trustee 候补受托人 8]LD]h)B"
amalgamation 合并 g1(IR)U!z
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Dtj&W<NXo
ambit of charges 征税范围;收费范围 !50[z:
amended valuation 经修订的估值 =AuR:Tx
American Commodities Exchange 美国商品交易所 SCz318n
American Express Bank Limited 美国运通银行 z[;z>8|c
American Stock Exchange 美国证券交易所 )Eo)t>
amortization 摊销 MNV%
=G
amount due from banks 存放银行同业的款项 ,I,\ml
amount due from banks abroad 存放海外银行同业的款项 ' MxrQ;|S
amount due from holding companies 控股公司欠款 Q@HopiC
amount due from local banks 存放本港银行同业的款项 )-._FOZ6
amount due to banks 银行同业的存款 d N$Tf
amount due to banks abroad 海外银行同业的存款 <%"b9T`'
amount due to holding companies 控股公司存款 5s].
@C8
amount due to local banks 本港银行同业的存款 yNbjoFM.i
amount due to outport banks 外埠银行同业的存款 cMOyo<F#^=
amount for note issue 发行纸币的款额 sQ\8>[]
amount of bond 担保契据的款额 J Px~VnE%%
amount of consideration 代价款额 5^x1cUB]
amount of contribution 供款数额 Ct>GYk$
amount of indebtedness 负债款额 1aTB%F
amount of principal of the loan 贷款本金额 %QP0
amount of rates chargeable 应征差饷数额 q*>&^V $M
amount of share capital 股本额 ^cuc.g)c$?
amount of sums assured 承保款额 =z
/dcC$r
amount of variation 变动幅度 r%+V8o
amount of vote 拨款数额 J7g8D{4
amount payable 应付款额 a8UwhjFO
amount receivable 应收款额 |/)${*a4n
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9c("x%nLpB
analysis 分析 [;J>bi;3N
ancillary risk 附属风险 >o=-$gz`
annual account 周年帐目;周年帐目报表;年度决算;年结 n~V
]Z
annual accounting date 年结日期 sc,vj'r
annual allowance 每年免税额;年积金;年度津贴;年津 (P:<t6;+
annual balance 年度余额 @n
Cd
annual disposable income 每年可动用收入 v
p/yG
annual estimates 周年预算 Ug<#en
annual fee 年费 V]db'qB\
annual general meeting 周年大会
73\JwOn~
annual growth rate 年增率;每年增长率 W@I|Q -
annual long-term supplement 长期个案每年补助金 W*I(f]8:y`
annual pensionable emolument 可供计算退休金的年薪 |0f>aZ
annual report 年报 Xx>X5Fy
Annual Report on the Consumer Price Index 《消费物价指数年报》 #*UN >X
annual return 周年报表;周年申报表;每年报税表格 %Da1(bBh
Annual Return Rules 《周年报表规则》 }|8_9Rx0*
annual review of consumer prices 每年消费物价回顾 ybKWOp:O
annual roll-forward basis 逐年延展方式 aq@
8"b(.
annual salary 年薪 P&^;656r
annual statement 年度报表;年度决算表 ~XmLX)vO/
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 m3/O.DY%0
annuitant 年金受益人 )`O~f_pIC
annuity 年金 QvKh,rBFVG
annuity contract 年金合约 ,tu.2VQc@
annuity on human life 人寿年金 S;286[oq@
antecedent debt 先前的债项 F}/S:(6LF2
ante-dated cheque 倒填日期支票 z?*w8kU&>
anticipated expenditure 预期开支 7Bd-!$j+
anticipated net profit 预期纯利 0i\M,TNf*
anticipated revenue 预期收入 _v> }_S
anti-inflation measure 反通货膨胀措施 =E#%'/ A;c
anti-inflationary stance 反通货膨胀立场 J`].:IOh
apparent deficit 表面赤字 }%{LJ}\Px
apparent financial solvency 表面偿债能力 "4{LN}`
apparent partner 表面合伙人 x#xFh0CA
application for personal assessment 个人入息课税申请书 `ux{;4q
application of fund 资金应用 Ku}Z
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 2$g6}A`r
appointed actuary 委任精算师 IS &ZqE(`e
appointed auditor 委任核数师;委任审计师 Ni-xx9)=
appointed trustee 委任的受托人 3@$,s~+ 3
appointer 委任人 g'n7T|h
~
apportioned pro rata 按比例分摊 )9
"_J9G
apportionment 分配;分摊 AW!?"xdZ
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?!d&E?9\
apportionment formula 分摊方程式 8h*Icf
apportionment of estate duty 遗产税的分摊
tnN.:%mZ
appraisal 估价;评估 8"8t-E#?
appreciable growth 可观增长 #(N+(():
appreciable impact 显着影响 `-J%pEIza
appreciable increase 可观增长 {YAJBIvHV
appreciation 增值;升值 _4U5
appreciation against other currencies 相对其他货币升值 keX,d#
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -~v2BN/
appreciation tax 增值税 Rnr(g;2
appropriation 拨款;拨用;拨付 7'W%blg
!V
appropriation account 拨款帐目 v50bdj9}k
Appropriation Bill 拨款法案 zck#tht4
n
appropriation-in-aid system 补助拨款办法 W_\5nF
approved assets 核准资产 vZaZc}AyL
approved basket stock 认可一篮子证券 ;S^'V
approved budget 核准预算 4gz
H8sF
approved charitable donation 认可慈善捐款 7WkB>cn
approved charitable institution 认可慈善机构 :~tAUy":_*
approved currency 核准货币;认可货币 AQ,'
6F9
approved estimates 核准预算 q1"$<# t
approved estimates of expenditure 核准开支预算
4~Vx3gEV:
approved overseas insurer 核准海外保险人 T?tgdJ
approved overseas trust company 核准海外信托公司 e4
78U$
approved pooled investment fund 核准汇集投资基金 p6#g;$V$
approved provident fund scheme 认可公积金计划 Bn#?zI
approved provision 核准拨款 irFMmI b
approved redeemable share 核准可赎回股份 lm-dW'7&
approved regional stock 认可地区性证券 w[zje
rH3
approved retirement scheme 认可退休金计划 ;o2$
Q
approved subordinated loan 核准附属贷款
-pf}
arbitrage 套戥;套汇;套利 ~962i#&4
arbitrageur 套戥者;套汇者 `>f6)C-
arbitrary amount 临时款项 }@'$b<!B
arrangement 措施;安排;协定 ODNM+#}`
arrears 欠款 A@1W}8qY:
arrears of pay 欠付薪酬 :8=i kwQ
arrears of revenue 逾期未收税款;逾期未收的帐项 ~J wb`g.
articles of association 组织章程;组织细则;组织章程细则 t{^*6XOcJ
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 QwJVS(Gs4
ascertainment of profit 确定利润 A+ZK4]xb
"Asia Clear" “亚洲结算系统”