allotment 分配;配股 4 Yv:\c
allotment notice 股份配售通知;配股通知 qDYNY`
allotment of shares 股份分配 XH@(V4J(.
allowable 可获宽免;免税的 |xg_z&dX
allowable business loss 可扣除的营业亏损 x)GheM^
allowable expenses 可扣税的支出 AI|+*amTd
allowance 免税额;津贴;备抵;准备金 O5Z9`_
9<
allowance for debts 债项的免税额 ^g5E&0a`g
allowance for depreciation by wear and tear 耗损折旧免税额 jT}={[9b
allowance for funeral expenses 殡殓费的免税额 bX,#z,
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Z) 2d4:uv
allowance for repairs and outgoings 修葺及支出方面的免税额 CtV|oeJ
allowance to debtor 给债务人的津贴 r-TrA$k
alteration of capital 资本更改 MIn_?r
alternate trustee 候补受托人 \"))P1
amalgamation 合并 p)ig~kk`
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 o-7{\%+M
ambit of charges 征税范围;收费范围 'Grii,
amended valuation 经修订的估值 q7f`:P9~
American Commodities Exchange 美国商品交易所 4(LLRzzW
American Express Bank Limited 美国运通银行 $#p5BQQ|
American Stock Exchange 美国证券交易所 `lWGwFg g(
amortization 摊销
Dmr*Lh~
amount due from banks 存放银行同业的款项 RL/y7M1j
amount due from banks abroad 存放海外银行同业的款项 q4&! mDU
amount due from holding companies 控股公司欠款 BQ)>}YHk
amount due from local banks 存放本港银行同业的款项 AU}kIm_+
amount due to banks 银行同业的存款 {sGEopd8]q
amount due to banks abroad 海外银行同业的存款 [DH4iG
5
amount due to holding companies 控股公司存款 =gD)j&~}_
amount due to local banks 本港银行同业的存款 Q;w[o
amount due to outport banks 外埠银行同业的存款 CuvY^["
amount for note issue 发行纸币的款额 PJ0~ymE1~G
amount of bond 担保契据的款额 *DC/O(
0
amount of consideration 代价款额 ?d^6ynzn
amount of contribution 供款数额 rDhQ3iCqo
amount of indebtedness 负债款额 z!O;s
ep?/
amount of principal of the loan 贷款本金额 <
%Nf"p{K
amount of rates chargeable 应征差饷数额 /51$o\4S
amount of share capital 股本额 kN
Ll|in@
amount of sums assured 承保款额 \<*F#3U1
amount of variation 变动幅度 j1%8r*Jj
amount of vote 拨款数额 7@%qm|i>w
amount payable 应付款额 ndzADVP
amount receivable 应收款额 5X=1a*2']
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ix2i.wdD
analysis 分析 sTl^j gV7j
ancillary risk 附属风险 _<#92v!F
annual account 周年帐目;周年帐目报表;年度决算;年结 $"W[e"Q
annual accounting date 年结日期 <)wLxWalF
annual allowance 每年免税额;年积金;年度津贴;年津 `G1"&q,i
annual balance 年度余额 ?'+]d;UO&
annual disposable income 每年可动用收入 ">CRFee0
annual estimates 周年预算 &qG/\
annual fee 年费 V [g^R*b
annual general meeting 周年大会 7P
Mz6
annual growth rate 年增率;每年增长率 w01[oU$x=
annual long-term supplement 长期个案每年补助金 -0kMh.JYR
annual pensionable emolument 可供计算退休金的年薪 |ymW0gh7o$
annual report 年报 Ig}hap]G
Annual Report on the Consumer Price Index 《消费物价指数年报》 jI7 x<=
annual return 周年报表;周年申报表;每年报税表格 &gY578tU
Annual Return Rules 《周年报表规则》 kC%H E
annual review of consumer prices 每年消费物价回顾 x-k-Pd
annual roll-forward basis 逐年延展方式 RU7+$Z0K
annual salary 年薪 <<u]WsW{C
annual statement 年度报表;年度决算表 iL);bv W
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 m(U.BXo
annuitant 年金受益人 SNOc1c<~
annuity 年金 O}zHkcL
annuity contract 年金合约 ElUFne=
annuity on human life 人寿年金 kD )31P
antecedent debt 先前的债项 iKE&yO3
ante-dated cheque 倒填日期支票 2PyuM=(Wt
anticipated expenditure 预期开支 +bLP+]7oZ
anticipated net profit 预期纯利 J FnE{
anticipated revenue 预期收入 iv_3R}IbX
anti-inflation measure 反通货膨胀措施 7FcZxu\
anti-inflationary stance 反通货膨胀立场 v)_c*+6u
apparent deficit 表面赤字 9e
K~g0m
apparent financial solvency 表面偿债能力 e:nByzdH0[
apparent partner 表面合伙人 3WF]%P%
application for personal assessment 个人入息课税申请书 Zt!$"N.,
application of fund 资金应用 =K} Pfh
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 y/Y}C.IWp)
appointed actuary 委任精算师 Nuot[1kS
appointed auditor 委任核数师;委任审计师 ,]wQ]fpt
appointed trustee 委任的受托人 8|)!E`TKSV
appointer 委任人 d.~ns4bt9
apportioned pro rata 按比例分摊 !AE;s}v)0{
apportionment 分配;分摊 jFdgFKc)
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1a(\F7
apportionment formula 分摊方程式 t;VMtIW+E
apportionment of estate duty 遗产税的分摊 fVgK6?<8^
appraisal 估价;评估 NzyEsZ]$
appreciable growth 可观增长 onSt%5{P%X
appreciable impact 显着影响 xbhHP2F|
appreciable increase 可观增长 sx=1pnP9`
appreciation 增值;升值 hbJy<e1W
appreciation against other currencies 相对其他货币升值 V[kJ;YLPN
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 BedL `[,
appreciation tax 增值税 2WH(c$6PWf
appropriation 拨款;拨用;拨付
gPB=Z!
appropriation account 拨款帐目 }C_g;7*
Appropriation Bill 拨款法案 ##Pzc~xSn
appropriation-in-aid system 补助拨款办法 j1g$LAe
approved assets 核准资产 ^2$b8]q
approved basket stock 认可一篮子证券 &%j`WF4p
approved budget 核准预算 /} Pd
O
approved charitable donation 认可慈善捐款 Sy <E@1
approved charitable institution 认可慈善机构 yJC:
bD1xi
approved currency 核准货币;认可货币 p1niS:}j
approved estimates 核准预算 @-S7)h>~
approved estimates of expenditure 核准开支预算 .jqil0#)Y"
approved overseas insurer 核准海外保险人 )J @[8 x`
approved overseas trust company 核准海外信托公司 >l)x~Bkf$j
approved pooled investment fund 核准汇集投资基金 8Gy]nD
approved provident fund scheme 认可公积金计划 ]lfufjj
approved provision 核准拨款 )?SF IQ=
approved redeemable share 核准可赎回股份 qbq2Bi'a
approved regional stock 认可地区性证券 Q3l>xh
approved retirement scheme 认可退休金计划 n^;-&
approved subordinated loan 核准附属贷款 2*w`l|Sx
arbitrage 套戥;套汇;套利 yO7H!}y_
arbitrageur 套戥者;套汇者 !O!:=wq
arbitrary amount 临时款项 s-Gd{=%/q
arrangement 措施;安排;协定 >ph=?MKD
arrears 欠款 W895@
arrears of pay 欠付薪酬 i`l;k~rP
arrears of revenue 逾期未收税款;逾期未收的帐项 F%y#)53g
articles of association 组织章程;组织细则;组织章程细则 >qy62:co
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ?SYmsaSr5
ascertainment of profit 确定利润 "6%{#TZ
"Asia Clear" “亚洲结算系统”