allotment 分配;配股 baD063P;
allotment notice 股份配售通知;配股通知 } r(b:}DN
allotment of shares 股份分配 5qH*"i+|s
allowable 可获宽免;免税的 c_ncx|dUs
allowable business loss 可扣除的营业亏损 d)V8FX,t
allowable expenses 可扣税的支出 sgP{A}4 W
allowance 免税额;津贴;备抵;准备金 T8Mqu`$r
allowance for debts 债项的免税额 $ c-O+~
allowance for depreciation by wear and tear 耗损折旧免税额 Z8Ig,
allowance for funeral expenses 殡殓费的免税额 NA2={RB;
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 /0qbRk i
allowance for repairs and outgoings 修葺及支出方面的免税额 RtR@wZ2\s
allowance to debtor 给债务人的津贴 9tv,,I;iU
alteration of capital 资本更改 ~n@rX=Y)]0
alternate trustee 候补受托人
+kd1q
amalgamation 合并 q/zU'7%@
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >U`G3(#7S
ambit of charges 征税范围;收费范围 :8eI_X
amended valuation 经修订的估值 [u!n=ev
American Commodities Exchange 美国商品交易所 >i*,6Psl[Z
American Express Bank Limited 美国运通银行 O6/ vFEB
American Stock Exchange 美国证券交易所 { rLgyrj$
amortization 摊销 wH!$TAZ:Yw
amount due from banks 存放银行同业的款项 ?ckV 2
amount due from banks abroad 存放海外银行同业的款项
;AJQ2
amount due from holding companies 控股公司欠款 vVSDPlN;
amount due from local banks 存放本港银行同业的款项 m-azd~r[
amount due to banks 银行同业的存款 UJh;Hp:
amount due to banks abroad 海外银行同业的存款 V'{\g|)
amount due to holding companies 控股公司存款 ^wWbW&<Tg
amount due to local banks 本港银行同业的存款 Q;VuoHj!
amount due to outport banks 外埠银行同业的存款 kd !?N
amount for note issue 发行纸币的款额 OS;
T;
amount of bond 担保契据的款额 Ws|`E`6O
amount of consideration 代价款额 9h6Oq(0b8
amount of contribution 供款数额 ";=!PL
amount of indebtedness 负债款额 WN=0s
amount of principal of the loan 贷款本金额 aR6F%7gvz
amount of rates chargeable 应征差饷数额 F4G81^H
amount of share capital 股本额 :p}8#rb
amount of sums assured 承保款额 CR'%=N04^
amount of variation 变动幅度 =3(Auchl$Y
amount of vote 拨款数额 F<b'{qf"
amount payable 应付款额 Z[I
M\# "
amount receivable 应收款额 =[]6NjKS,
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 DNq(\@x[!
analysis 分析 2%fIe
ancillary risk 附属风险 g=4^u*
annual account 周年帐目;周年帐目报表;年度决算;年结 J6s]vV q"
annual accounting date 年结日期 R]X 0D.
annual allowance 每年免税额;年积金;年度津贴;年津 i:aW
.QZ.
annual balance 年度余额 tjFX(;^[
annual disposable income 每年可动用收入 0)Ephsw
annual estimates 周年预算 MBg[hu%
annual fee 年费 _xv3UzD
annual general meeting 周年大会
\fT
QNF
annual growth rate 年增率;每年增长率 +`GtZnt#
annual long-term supplement 长期个案每年补助金 GqR XNs!
annual pensionable emolument 可供计算退休金的年薪 PhC3F4
annual report 年报 h97#(_wV>
Annual Report on the Consumer Price Index 《消费物价指数年报》 A/<u>cCW
annual return 周年报表;周年申报表;每年报税表格 z4SJxL
Annual Return Rules 《周年报表规则》 ]S&ki}i&
annual review of consumer prices 每年消费物价回顾 P!|Z%H
annual roll-forward basis 逐年延展方式 &;-zy%#l
annual salary 年薪 c$V5E
t
annual statement 年度报表;年度决算表 0i_:J
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 K#Ck,Y
"
annuitant 年金受益人 IANSpWea?
annuity 年金 @/<UhnI
annuity contract 年金合约 fYUV[Gm
annuity on human life 人寿年金 wv3,%
lN
antecedent debt 先前的债项 RN(I}]] a
ante-dated cheque 倒填日期支票 RJ3oI+gI
anticipated expenditure 预期开支 :/|"db&`
anticipated net profit 预期纯利 ;Z{D
@g+
anticipated revenue 预期收入 S/5QK(XLC)
anti-inflation measure 反通货膨胀措施 j-ej7
anti-inflationary stance 反通货膨胀立场 nU_O|l9
apparent deficit 表面赤字 Io.RT+slB
apparent financial solvency 表面偿债能力 p?Azn>qBa
apparent partner 表面合伙人 |2q3spd
application for personal assessment 个人入息课税申请书 +>q#eUS)
application of fund 资金应用 Z71m(//*}
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 1'<C-[1
appointed actuary 委任精算师 %)r ~GCd
appointed auditor 委任核数师;委任审计师 uAPVR
appointed trustee 委任的受托人 N;|^C{uz
appointer 委任人 mF*x&^ie
apportioned pro rata 按比例分摊 w95M
B*N
apportionment 分配;分摊 *vaYI3{qN
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {=[>N>"
apportionment formula 分摊方程式 [Iks8ZWr_
apportionment of estate duty 遗产税的分摊 >lRZvf-i
appraisal 估价;评估 }
9S}?R
appreciable growth 可观增长 )SmnLvL
appreciable impact 显着影响 [
/o'l:
appreciable increase 可观增长 &|>~7(
appreciation 增值;升值 >u$8Z
appreciation against other currencies 相对其他货币升值
8v;^jo>ug
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5YD~l(,S1]
appreciation tax 增值税 f,HUr% @
appropriation 拨款;拨用;拨付 5Ml=<^
appropriation account 拨款帐目 7s(tAbPdB
Appropriation Bill 拨款法案 @yuiNj.T
appropriation-in-aid system 补助拨款办法 +x"uP
approved assets 核准资产 QadguV6|
approved basket stock 认可一篮子证券 -@#w)
approved budget 核准预算 WBE>0L
approved charitable donation 认可慈善捐款 SB\%"nnV
approved charitable institution 认可慈善机构 OT{"C"%5t
approved currency 核准货币;认可货币 &$
h~Q
approved estimates 核准预算 8?+|4:#=*J
approved estimates of expenditure 核准开支预算 ! K>iSF<
approved overseas insurer 核准海外保险人 +Y%6y]8
approved overseas trust company 核准海外信托公司 F[jE#M=k
approved pooled investment fund 核准汇集投资基金 "bo0O7InOV
approved provident fund scheme 认可公积金计划 P"w\hF
approved provision 核准拨款 V"4Z9Qg}
approved redeemable share 核准可赎回股份 Vx_33";S\
approved regional stock 认可地区性证券 ,S-h~x
approved retirement scheme 认可退休金计划 Y2
@8B6
approved subordinated loan 核准附属贷款 bU!
v
arbitrage 套戥;套汇;套利 X$Vi=f vt
arbitrageur 套戥者;套汇者 I_J&>}V'
arbitrary amount 临时款项 11=$]K>
arrangement 措施;安排;协定 q\Y4v Wg
arrears 欠款 Cu[-<>my
arrears of pay 欠付薪酬 g":[rXvId
arrears of revenue 逾期未收税款;逾期未收的帐项 ~K;QdV=YX
articles of association 组织章程;组织细则;组织章程细则 n<ZPWlJ
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 LIZB!S@V \
ascertainment of profit 确定利润 Zzlf1#26\
"Asia Clear" “亚洲结算系统”