allotment 分配;配股 b) Ux3PB
allotment notice 股份配售通知;配股通知 Y3<b~!f
allotment of shares 股份分配 \ p3v#0R{
allowable 可获宽免;免税的 l/M[am
allowable business loss 可扣除的营业亏损 y[7C% Wj
allowable expenses 可扣税的支出 &;s<dDQK
allowance 免税额;津贴;备抵;准备金 y=#j`MH{>
allowance for debts 债项的免税额 .wD>Gs{sH[
allowance for depreciation by wear and tear 耗损折旧免税额 ^Wm*-4
allowance for funeral expenses 殡殓费的免税额 i$["aP~G
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 2qlIy
allowance for repairs and outgoings 修葺及支出方面的免税额 7x(v?
allowance to debtor 给债务人的津贴 BR3wX4i\
alteration of capital 资本更改 gn^!"MN+g
alternate trustee 候补受托人 ;
7L ;
amalgamation 合并 FJ}gUs{m
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 1 )'Iu`k/
ambit of charges 征税范围;收费范围 <W2ZoqaV
amended valuation 经修订的估值 9ZhDZ~)p,
American Commodities Exchange 美国商品交易所 nn'Af,ko/
American Express Bank Limited 美国运通银行 ZL,6_L/
American Stock Exchange 美国证券交易所 Sj@15 W
amortization 摊销 12 -EDg/1
amount due from banks 存放银行同业的款项 3[.3d
y7,Z
amount due from banks abroad 存放海外银行同业的款项 K_Re}\D
amount due from holding companies 控股公司欠款 *t]v}ZV*
amount due from local banks 存放本港银行同业的款项 zC#%6@P\
amount due to banks 银行同业的存款 m d_g}N(C
amount due to banks abroad 海外银行同业的存款 -zdmr"CA
amount due to holding companies 控股公司存款 G%$}WA]|
amount due to local banks 本港银行同业的存款 SwX@I6huM
amount due to outport banks 外埠银行同业的存款 h"r!q[MNo
amount for note issue 发行纸币的款额 n>S2}y
amount of bond 担保契据的款额 z>p]/Sa
amount of consideration 代价款额 AX K95eS
amount of contribution 供款数额 ?^. Pt
amount of indebtedness 负债款额 [1U{ci&=p
amount of principal of the loan 贷款本金额 >MPa38
amount of rates chargeable 应征差饷数额 DLXL!-)z
amount of share capital 股本额 i?x$w{co
amount of sums assured 承保款额 6uqUiRs()
amount of variation 变动幅度 +<{m45
amount of vote 拨款数额 TA| s@T{
amount payable 应付款额 !vVT]k
[N
amount receivable 应收款额 vzG ABP
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 },s_nJR:8
analysis 分析 H#`8Ey
ancillary risk 附属风险 ;Yv14{T!
annual account 周年帐目;周年帐目报表;年度决算;年结 M9DgO4xl
annual accounting date 年结日期 hX3@f;[B2
annual allowance 每年免税额;年积金;年度津贴;年津 =9<$eLE0
annual balance 年度余额 )(]Envb?A0
annual disposable income 每年可动用收入 [4: Yi{>
annual estimates 周年预算 X|' 2R^V.
annual fee 年费 ,_bp)-O G
annual general meeting 周年大会 jqtVpNwM
annual growth rate 年增率;每年增长率 86qcf"?E
annual long-term supplement 长期个案每年补助金 j_V/GnEQ
annual pensionable emolument 可供计算退休金的年薪 9DPb|+O-
annual report 年报 X.eB ;w/}
Annual Report on the Consumer Price Index 《消费物价指数年报》 v^TkDf(Oz
annual return 周年报表;周年申报表;每年报税表格 x)5LT}p
Annual Return Rules 《周年报表规则》 Y;eoTJ
annual review of consumer prices 每年消费物价回顾 GFt1
annual roll-forward basis 逐年延展方式 |6*Va%LYO-
annual salary 年薪 A_F0\ EN*
annual statement 年度报表;年度决算表 7>mhK7l
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 #j.FJFGX
annuitant 年金受益人 vpV$$=Qwp
annuity 年金 XWXr0>!,?
annuity contract 年金合约 ^RDU
p5,T
annuity on human life 人寿年金 u(Rk'7k
antecedent debt 先前的债项 '$6PTa
ante-dated cheque 倒填日期支票 w5(yCyNp~
anticipated expenditure 预期开支 ckWkZ
78\
anticipated net profit 预期纯利 Y/D-V
anticipated revenue 预期收入 7_%2xewV|
anti-inflation measure 反通货膨胀措施 [4\aYB 9N
anti-inflationary stance 反通货膨胀立场 ](nH{aY!
apparent deficit 表面赤字 x?
=B\8m
apparent financial solvency 表面偿债能力 (!-;T
apparent partner 表面合伙人 q)k{W>O
application for personal assessment 个人入息课税申请书 rKT)!o'
application of fund 资金应用 63C(Tp"
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 +f$Z-U1H/
appointed actuary 委任精算师 [S) G$JW
appointed auditor 委任核数师;委任审计师 h1c{?xH2r
appointed trustee 委任的受托人 H:{?3gk.P3
appointer 委任人 f:XfAH3R{
apportioned pro rata 按比例分摊 5{>>,pP&
apportionment 分配;分摊 .R\p[rv&
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `-u7 I
apportionment formula 分摊方程式 z{/LX
\
apportionment of estate duty 遗产税的分摊 F9O`HFVK
appraisal 估价;评估 eo ?Oir)
appreciable growth 可观增长 BjvdnbJg
appreciable impact 显着影响 om>VQ3
appreciable increase 可观增长 "/!'9na{QL
appreciation 增值;升值 6%UY1Q.?
appreciation against other currencies 相对其他货币升值 C]Q>*=r
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 7*MU2gb
appreciation tax 增值税 vzcz<i )
appropriation 拨款;拨用;拨付 IX.sy
appropriation account 拨款帐目 N3Z@cp
Appropriation Bill 拨款法案 E|{m"RUOy
appropriation-in-aid system 补助拨款办法 pALJl[Cb
approved assets 核准资产 m3luhGn
approved basket stock 认可一篮子证券 3>M.]w6{
approved budget 核准预算 q}sK
approved charitable donation 认可慈善捐款 F+
3!uWUK
approved charitable institution 认可慈善机构 #fN/LO
approved currency 核准货币;认可货币 p+)C$2YK
approved estimates 核准预算 7IQqN&J
approved estimates of expenditure 核准开支预算 +dM.-wW
approved overseas insurer 核准海外保险人 PLdf_/]-
approved overseas trust company 核准海外信托公司 G:DSWW}
approved pooled investment fund 核准汇集投资基金 o6|"J%9GX
approved provident fund scheme 认可公积金计划 nd;O(s;
approved provision 核准拨款 T\fudmj&
approved redeemable share 核准可赎回股份 6&mWIk^VC
approved regional stock 认可地区性证券 eVrNYa1>H
approved retirement scheme 认可退休金计划 oc:x&
`j
approved subordinated loan 核准附属贷款 H) cQO?B
arbitrage 套戥;套汇;套利 80HEAv,O
arbitrageur 套戥者;套汇者 ) G|"jFP
arbitrary amount 临时款项 NN11}
E6
arrangement 措施;安排;协定 r_q~'r35 _
arrears 欠款 W#VfX!~
arrears of pay 欠付薪酬 A(NEWO
arrears of revenue 逾期未收税款;逾期未收的帐项 %]!?{U\*k
articles of association 组织章程;组织细则;组织章程细则 GRy4cb2
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 <\p&jk?
ascertainment of profit 确定利润 @BXaA0F4
"Asia Clear" “亚洲结算系统”