allotment 分配;配股 gbJz5EEq
allotment notice 股份配售通知;配股通知 QX$i
]y%S
allotment of shares 股份分配 _a3,Zuv
allowable 可获宽免;免税的 z9#iU>
@
allowable business loss 可扣除的营业亏损 TXlxnB
allowable expenses 可扣税的支出 nS
}XY
allowance 免税额;津贴;备抵;准备金 e2?7>?
allowance for debts 债项的免税额 Y"U -Rc
allowance for depreciation by wear and tear 耗损折旧免税额 <r%QaQRbm
allowance for funeral expenses 殡殓费的免税额 M6+_Mi.
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 !pNY`sw}
allowance for repairs and outgoings 修葺及支出方面的免税额 'nFqq:2Xa
allowance to debtor 给债务人的津贴 f/:XIG
alteration of capital 资本更改 %TA3o71
alternate trustee 候补受托人 Jm+h
DZrW
amalgamation 合并 T"2D<7frbo
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 h6dVT9
ambit of charges 征税范围;收费范围 nD$CY K
amended valuation 经修订的估值 ?r,lgaw
American Commodities Exchange 美国商品交易所 K 8gd?88
American Express Bank Limited 美国运通银行 B0^0d*8t|@
American Stock Exchange 美国证券交易所 p6yC1\U!o
amortization 摊销 n>Rt9
amount due from banks 存放银行同业的款项 coxMsDs
amount due from banks abroad 存放海外银行同业的款项 P*#H]Pv
amount due from holding companies 控股公司欠款 ,ij"&XA
amount due from local banks 存放本港银行同业的款项 YAIDSZ&l[
amount due to banks 银行同业的存款 TuBl9 p'6
amount due to banks abroad 海外银行同业的存款 ,\|W,N}~
amount due to holding companies 控股公司存款 [kyF |3k~
amount due to local banks 本港银行同业的存款 >g]kbes-\
amount due to outport banks 外埠银行同业的存款 kphv)a4z=
amount for note issue 发行纸币的款额 >HUU`= SC
amount of bond 担保契据的款额 SY`
U]-h
amount of consideration 代价款额 CE$c/d[N.
amount of contribution 供款数额 pv=g)
amount of indebtedness 负债款额 oXc!JZ^
amount of principal of the loan 贷款本金额 24)3^1P\V
amount of rates chargeable 应征差饷数额 6BihZ|H04
amount of share capital 股本额 ; J~NfL
amount of sums assured 承保款额 <
|M cE
amount of variation 变动幅度 HXTBxh
amount of vote 拨款数额 Wb] ha1$
amount payable 应付款额 n#
%mL<
amount receivable 应收款额 gsn3]^X
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9=j"kXFf
analysis 分析 S=>54!{`x
ancillary risk 附属风险 ?q(7avS9
annual account 周年帐目;周年帐目报表;年度决算;年结 #ra~Yb-F
annual accounting date 年结日期 2Y)3Ue
annual allowance 每年免税额;年积金;年度津贴;年津 vr|9NP]v
annual balance 年度余额 4|uh&4"*@W
annual disposable income 每年可动用收入 1 f ]04TI
annual estimates 周年预算
,%#FK|
annual fee 年费 r=<Oy1m/
annual general meeting 周年大会 !F*7Mif_E
annual growth rate 年增率;每年增长率 OAMsqeWYA
annual long-term supplement 长期个案每年补助金 {$,e@nn
annual pensionable emolument 可供计算退休金的年薪 9Xt5{\PJ
annual report 年报 /R&!92I0*
Annual Report on the Consumer Price Index 《消费物价指数年报》 A@BYd'}]
annual return 周年报表;周年申报表;每年报税表格 ty|E[Ez1
Annual Return Rules 《周年报表规则》 'ao<gTUbu
annual review of consumer prices 每年消费物价回顾 X !g"D6'
annual roll-forward basis 逐年延展方式 Gpws_jw
annual salary 年薪 Kv'2^B
annual statement 年度报表;年度决算表 {)j3P
n
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 %O`e!p
annuitant 年金受益人 31\l0Jg
annuity 年金 _ji"##K
annuity contract 年金合约 _-$ "F>
annuity on human life 人寿年金 t@[&8j2B>
antecedent debt 先前的债项 {OP[Rrm
ante-dated cheque 倒填日期支票 5w)tsGX\
anticipated expenditure 预期开支 tCAh?nR
anticipated net profit 预期纯利 @UCGsw
anticipated revenue 预期收入 UI}v{05]
anti-inflation measure 反通货膨胀措施 )<bgZ, v
anti-inflationary stance 反通货膨胀立场 )-q#hY
apparent deficit 表面赤字 w yP|#Z\
apparent financial solvency 表面偿债能力 96UL](l(`
apparent partner 表面合伙人 oa(R,{_*q
application for personal assessment 个人入息课税申请书 =X[]0.I%
application of fund 资金应用 ?!=yp#
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
CM+Nm(|\,
appointed actuary 委任精算师 ;uj&j1
appointed auditor 委任核数师;委任审计师 f 4CS
appointed trustee 委任的受托人 W 86`R
appointer 委任人 ~Rd,jfx
apportioned pro rata 按比例分摊 pj:s+7"t
apportionment 分配;分摊 fvn`$
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 n $RhD93
apportionment formula 分摊方程式 6?I,sZW
apportionment of estate duty 遗产税的分摊 q}[g/%
appraisal 估价;评估 (3Hz=k_
appreciable growth 可观增长 ^'j? {@
appreciable impact 显着影响 pvdM3+6
appreciable increase 可观增长 ol QT r
appreciation 增值;升值 d[mmwgSR?I
appreciation against other currencies 相对其他货币升值 @v^;,cu'8
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 F!DDlYUz.
appreciation tax 增值税 K.s\xA5`_
appropriation 拨款;拨用;拨付 u~WBu|
appropriation account 拨款帐目 :.wR *E
Appropriation Bill 拨款法案 eT33&:
n4
appropriation-in-aid system 补助拨款办法 cPD&xVwq>
approved assets 核准资产
q1!45a
approved basket stock 认可一篮子证券 {;uOc{~+
approved budget 核准预算 `}t<5_
approved charitable donation 认可慈善捐款 dm8N;r/w
approved charitable institution 认可慈善机构
q<.m@q
approved currency 核准货币;认可货币 /J''`Tf
approved estimates 核准预算 z,pKyInw
approved estimates of expenditure 核准开支预算 oasp/Y.p
approved overseas insurer 核准海外保险人 '
sb&xj`d
approved overseas trust company 核准海外信托公司 1iNq|~
approved pooled investment fund 核准汇集投资基金 bMe/jQuL.$
approved provident fund scheme 认可公积金计划 :;Z?2P5i
approved provision 核准拨款 Cngi5._Lb
approved redeemable share 核准可赎回股份 W:5uoO]=<
approved regional stock 认可地区性证券 `sW+R=
approved retirement scheme 认可退休金计划 u={A4A#
approved subordinated loan 核准附属贷款 >3aB{[[N
arbitrage 套戥;套汇;套利 R( 2,1f=d
arbitrageur 套戥者;套汇者 {`RCh]W
arbitrary amount 临时款项 @fz0-vT,
arrangement 措施;安排;协定 8v{0=9,Z
arrears 欠款 tUOqF
arrears of pay 欠付薪酬 ENoGV;WG
arrears of revenue 逾期未收税款;逾期未收的帐项 3[_zz
;Y*d
articles of association 组织章程;组织细则;组织章程细则 LVHIQ9
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 O+f'Ql
ascertainment of profit 确定利润 RaT.%:CRm
"Asia Clear" “亚洲结算系统”