allotment 分配;配股 ~BX=n9
allotment notice 股份配售通知;配股通知 PP>6
allotment of shares 股份分配 I[d<SHo
allowable 可获宽免;免税的 Z6A-i@
allowable business loss 可扣除的营业亏损 -]H~D4ng
allowable expenses 可扣税的支出 J9p4\=9
allowance 免税额;津贴;备抵;准备金 x3Y)l1gh
allowance for debts 债项的免税额 Y)+q[MZ R
allowance for depreciation by wear and tear 耗损折旧免税额 9 fYNSr
allowance for funeral expenses 殡殓费的免税额
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allowance for inflation 为通货膨胀而预留的款项;通胀准备金 "\KBF
allowance for repairs and outgoings 修葺及支出方面的免税额 H(r D*R[
allowance to debtor 给债务人的津贴 pDSNI2
alteration of capital 资本更改 l-l7jq]R
alternate trustee 候补受托人 >3Q|k{97
amalgamation 合并 zdd-n[%@V
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
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ambit of charges 征税范围;收费范围 AyOibnoZ2E
amended valuation 经修订的估值 $2L6:&.P,
American Commodities Exchange 美国商品交易所 >MYDwH
American Express Bank Limited 美国运通银行 F!wz{i6\h
American Stock Exchange 美国证券交易所 e)g&q'O
amortization 摊销 ^}B,0yUu'
amount due from banks 存放银行同业的款项 a4=(z72xe
amount due from banks abroad 存放海外银行同业的款项 (rkg0
amount due from holding companies 控股公司欠款 ,1$F#Eh
amount due from local banks 存放本港银行同业的款项 ]MosiMJF
amount due to banks 银行同业的存款 \/o$io,kV
amount due to banks abroad 海外银行同业的存款 RbXR/Rd
amount due to holding companies 控股公司存款 gtZmBe=
amount due to local banks 本港银行同业的存款 4n@lrcq(
amount due to outport banks 外埠银行同业的存款 hN
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amount for note issue 发行纸币的款额 q1( [mHZ
amount of bond 担保契据的款额 q`b6if"
amount of consideration 代价款额 ;54NQB3L
amount of contribution 供款数额 U5OX.0
amount of indebtedness 负债款额 &|~7`
amount of principal of the loan 贷款本金额 =I
@t%Y
amount of rates chargeable 应征差饷数额 ,T<
JNd'
amount of share capital 股本额 _y_}/
amount of sums assured 承保款额 7MLLx#U
amount of variation 变动幅度 dD=$$(
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amount of vote 拨款数额 AcPLJ!y
amount payable 应付款额 /[.V( K
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amount receivable 应收款额 )ffaOS!\
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 hx$61E=
analysis 分析
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ancillary risk 附属风险 \}s/<Q
annual account 周年帐目;周年帐目报表;年度决算;年结 *WQ?r&[_'
annual accounting date 年结日期 !m+Pd.4TaB
annual allowance 每年免税额;年积金;年度津贴;年津 =GPXuo
annual balance 年度余额 3I_
^F&T
annual disposable income 每年可动用收入 a(~Y:v
annual estimates 周年预算 Pwl*5/l
annual fee 年费 <gkE,e9
annual general meeting 周年大会 m-vn5OX
annual growth rate 年增率;每年增长率 =cS&>MT
annual long-term supplement 长期个案每年补助金 fY[Fwjj3
annual pensionable emolument 可供计算退休金的年薪 ,,gMUpL7_8
annual report 年报 >.d/@3
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Annual Report on the Consumer Price Index 《消费物价指数年报》 ,X4+i8Yc
annual return 周年报表;周年申报表;每年报税表格 1
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Annual Return Rules 《周年报表规则》 A'DFY {
annual review of consumer prices 每年消费物价回顾 %8FfP5#
annual roll-forward basis 逐年延展方式 i[!|0U`p
annual salary 年薪 *c$[U{Px
annual statement 年度报表;年度决算表 e0zP
LU}
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 F@i>l{C
annuitant 年金受益人 qk2E
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annuity 年金 4,I,f>V
annuity contract 年金合约 )4L2&e`k)(
annuity on human life 人寿年金 GfE>?mG
antecedent debt 先前的债项 b&:v6#i
ante-dated cheque 倒填日期支票 &zdS9e-fF
anticipated expenditure 预期开支 f+cb83}n]
anticipated net profit 预期纯利 d m8t~38
anticipated revenue 预期收入 Q)DEcx-|,
anti-inflation measure 反通货膨胀措施 u2 s
anti-inflationary stance 反通货膨胀立场 K ze?@*
apparent deficit 表面赤字 mqZH<.mn
apparent financial solvency 表面偿债能力 9Da{|FyrD
apparent partner 表面合伙人 qzUiBwUi@
application for personal assessment 个人入息课税申请书 u7L?9
application of fund 资金应用 >GGM76vB=,
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 '~D4%WKT
appointed actuary 委任精算师 |nefg0`rk
appointed auditor 委任核数师;委任审计师 MJXnAIG?2
appointed trustee 委任的受托人 x77L"5g
appointer 委任人 !9;m~T7.
apportioned pro rata 按比例分摊 .xJ54Vz
apportionment 分配;分摊 IA2VesHb
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -V/y~/]J
apportionment formula 分摊方程式 NN*L3yx
apportionment of estate duty 遗产税的分摊 {N4 'g_
appraisal 估价;评估 L 4j#0I]lq
appreciable growth 可观增长 .q9Sg8G
appreciable impact 显着影响 \f9WpAY
appreciable increase 可观增长 $hhXsu=
appreciation 增值;升值 4YfM.~
6
appreciation against other currencies 相对其他货币升值 {r_HcI(h
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 qUJ"* )S
appreciation tax 增值税 :#YC_
id
appropriation 拨款;拨用;拨付 t*IePz] /
appropriation account 拨款帐目 zm&[K53
Appropriation Bill 拨款法案 {A0jkU
appropriation-in-aid system 补助拨款办法 ?^Rp"
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approved assets 核准资产 a
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approved basket stock 认可一篮子证券 A8'RM F1
approved budget 核准预算 Msqqjhoy
approved charitable donation 认可慈善捐款 C+
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approved charitable institution 认可慈善机构 8^UF0>`'
approved currency 核准货币;认可货币 @xWWN
approved estimates 核准预算 L7rgkxI7k*
approved estimates of expenditure 核准开支预算 rN}pi@
approved overseas insurer 核准海外保险人 d{S'6*`D
approved overseas trust company 核准海外信托公司 m_)-
approved pooled investment fund 核准汇集投资基金 <P h50s4
approved provident fund scheme 认可公积金计划 \CjJa(vV
approved provision 核准拨款 )'+[,z ;s
approved redeemable share 核准可赎回股份 3``JrkPI
approved regional stock 认可地区性证券
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approved retirement scheme 认可退休金计划 syl7i>P
approved subordinated loan 核准附属贷款 +e{ui +
arbitrage 套戥;套汇;套利 9JA@m
arbitrageur 套戥者;套汇者 #[prG
arbitrary amount 临时款项 cW%)C.M
arrangement 措施;安排;协定 cGlN*GJ*H
arrears 欠款 ]Y[N=G
arrears of pay 欠付薪酬 cY5&1Shb~
arrears of revenue 逾期未收税款;逾期未收的帐项 )>ZT{eF
articles of association 组织章程;组织细则;组织章程细则 5A0]+)5E8
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 0|AgmW_7
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ascertainment of profit 确定利润 W8& )UtWQ
"Asia Clear" “亚洲结算系统”