allotment 分配;配股 !&adO,jN+=
allotment notice 股份配售通知;配股通知 {%Rntb
allotment of shares 股份分配 ]P*H,&I`#
allowable 可获宽免;免税的 y9Pw'4R
allowable business loss 可扣除的营业亏损 a9_KoOa.H
allowable expenses 可扣税的支出 Nt,:`o |
allowance 免税额;津贴;备抵;准备金
uCHM
allowance for debts 债项的免税额 ^U9b
)KA
allowance for depreciation by wear and tear 耗损折旧免税额 yZ-Ql11
allowance for funeral expenses 殡殓费的免税额 }SFmv},Ij
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 9K>~9Za
allowance for repairs and outgoings 修葺及支出方面的免税额 G:!3X) b
allowance to debtor 给债务人的津贴 cTja<*W^xv
alteration of capital 资本更改 OIs!,G|
alternate trustee 候补受托人 KBDNK_7A
amalgamation 合并 Z|B`n
SzH
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 KK?R|1VK9
ambit of charges 征税范围;收费范围 q*<FfO=eQ
amended valuation 经修订的估值 *+%$OH,
American Commodities Exchange 美国商品交易所 gb=tc`
American Express Bank Limited 美国运通银行 D}rnpwp{
American Stock Exchange 美国证券交易所 W0S\g#
amortization 摊销 -amNz.`[PR
amount due from banks 存放银行同业的款项
qN'%q+n
amount due from banks abroad 存放海外银行同业的款项 iU|X/>k?
amount due from holding companies 控股公司欠款 'soll[J
amount due from local banks 存放本港银行同业的款项 A
|P
wm`
amount due to banks 银行同业的存款 &8dj*!4H
amount due to banks abroad 海外银行同业的存款 q}]z8 L
amount due to holding companies 控股公司存款 !
KtP> `8
amount due to local banks 本港银行同业的存款 ~H4Tr[8a
amount due to outport banks 外埠银行同业的存款 (g>&ov(d
amount for note issue 发行纸币的款额 f3*S
IKi
amount of bond 担保契据的款额 *-3*51 jW
amount of consideration 代价款额 WeIi{<u8R
amount of contribution 供款数额 IK,aA;d
amount of indebtedness 负债款额 [33=+Ca
amount of principal of the loan 贷款本金额 |ADg#oX
amount of rates chargeable 应征差饷数额 &<Fw
amount of share capital 股本额 #iT3aou
amount of sums assured 承保款额 Cy5M0{
amount of variation 变动幅度 ?'si^N
amount of vote 拨款数额 ybcCq]cgt
amount payable 应付款额 @=?#nB&
amount receivable 应收款额 :m0pm@
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 h$d`Jmaq
analysis 分析 2E.D0E Cu
ancillary risk 附属风险 ~PX#' Jr
annual account 周年帐目;周年帐目报表;年度决算;年结 BSY7un+`:
annual accounting date 年结日期 .X"\ Mg
annual allowance 每年免税额;年积金;年度津贴;年津 L-|u=c-6
annual balance 年度余额 L,
3%}_
annual disposable income 每年可动用收入 /~+j[oB
annual estimates 周年预算 }0Fu
annual fee 年费 SQ`KR'E
annual general meeting 周年大会 ?^U1~5ff)
annual growth rate 年增率;每年增长率 W
. dm1
annual long-term supplement 长期个案每年补助金 } DjbVYH
annual pensionable emolument 可供计算退休金的年薪 'kekJ.wJ;
annual report 年报 ]eI|_O^u
Annual Report on the Consumer Price Index 《消费物价指数年报》 }q)dXFL=I#
annual return 周年报表;周年申报表;每年报税表格 5ZjM:wrF|
Annual Return Rules 《周年报表规则》 oYX#VX
annual review of consumer prices 每年消费物价回顾 Cdc=1,U(
annual roll-forward basis 逐年延展方式 J6J;
!~>_
annual salary 年薪 1ifPc5j}
annual statement 年度报表;年度决算表 tj: >o#D
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 30QQnMH3
annuitant 年金受益人 4x$Ts %]
annuity 年金 WE&"W$0
annuity contract 年金合约 cKt8e^P
annuity on human life 人寿年金 \P9HAz'6
antecedent debt 先前的债项 %)L|7v
<
ante-dated cheque 倒填日期支票 `%.x0~ih
anticipated expenditure 预期开支 0*:4@go0}i
anticipated net profit 预期纯利 H?j}!JzAC
anticipated revenue 预期收入 2w:cdAv$
anti-inflation measure 反通货膨胀措施 $u{ 8wF/)
anti-inflationary stance 反通货膨胀立场 %M-B"#OB7
apparent deficit 表面赤字 "0 {t~?ol
apparent financial solvency 表面偿债能力 \)BDl
apparent partner 表面合伙人 SI;SnF'[7
application for personal assessment 个人入息课税申请书 r%II`
i
application of fund 资金应用 +w+qTZyky
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 $1myf Z
appointed actuary 委任精算师 EYU3Pl%
appointed auditor 委任核数师;委任审计师 mTZgvPJ!
appointed trustee 委任的受托人 z.*=3
appointer 委任人 ,8@U-7f,
apportioned pro rata 按比例分摊 1{bsh?zd
apportionment 分配;分摊 vU,
]UJ}
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 zbP#y~[
apportionment formula 分摊方程式 @Ke3kLQ_\X
apportionment of estate duty 遗产税的分摊 `L
{dF
appraisal 估价;评估 A@OSh6/{h
appreciable growth 可观增长 i)+2?<]
appreciable impact 显着影响 9h'klaE(
appreciable increase 可观增长
z_en.
appreciation 增值;升值 M2y"M ,k4
appreciation against other currencies 相对其他货币升值 }aa ~@K<A
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #'Lt_Yf!
appreciation tax 增值税 SK
{ALe
appropriation 拨款;拨用;拨付 3gY4h*|`<
appropriation account 拨款帐目 F anA~
Appropriation Bill 拨款法案 JS!
appropriation-in-aid system 补助拨款办法 9h
0^_|"
approved assets 核准资产 j?P8&Fm<
approved basket stock 认可一篮子证券 }_o!fV
approved budget 核准预算 cG I^IPI
approved charitable donation 认可慈善捐款 [<7Vv_\Q
approved charitable institution 认可慈善机构 |
.[4$C
approved currency 核准货币;认可货币 Y7
`i~K;
approved estimates 核准预算 U)grC8 C
approved estimates of expenditure 核准开支预算 w(vda0
approved overseas insurer 核准海外保险人 "6fTZ<
approved overseas trust company 核准海外信托公司 ;COZHj9b
approved pooled investment fund 核准汇集投资基金 gDjs:]/YR
approved provident fund scheme 认可公积金计划 oyY0!w,Y
approved provision 核准拨款 \i$WXW]|
approved redeemable share 核准可赎回股份 7nL3+Pq
approved regional stock 认可地区性证券 J2adA9R/,
approved retirement scheme 认可退休金计划 p;m2RHYF
approved subordinated loan 核准附属贷款 (3+:/,{'$
arbitrage 套戥;套汇;套利 rocG;$[
arbitrageur 套戥者;套汇者 #35@YMF
arbitrary amount 临时款项 o]|a5.O
arrangement 措施;安排;协定 R2$;f?;:
arrears 欠款 y #Xq@
arrears of pay 欠付薪酬 naoH685R4
arrears of revenue 逾期未收税款;逾期未收的帐项 BKQI|i
articles of association 组织章程;组织细则;组织章程细则 ghd*EXrF
H
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 &r
Lg/UEV-
ascertainment of profit 确定利润 *eo<5YUHt
"Asia Clear" “亚洲结算系统”