allotment 分配;配股 \9k{h08s
allotment notice 股份配售通知;配股通知 B&?xq)%*#
allotment of shares 股份分配 -~_;9[uV
allowable 可获宽免;免税的 T;#:Y
allowable business loss 可扣除的营业亏损 T#ehJq 5
allowable expenses 可扣税的支出 ~`<_xIvrq
allowance 免税额;津贴;备抵;准备金 w"AO~LF
allowance for debts 债项的免税额 e!P]$em|1E
allowance for depreciation by wear and tear 耗损折旧免税额 vg\fBHzn
allowance for funeral expenses 殡殓费的免税额
hD,@>ky
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 #Kt5+"+7
allowance for repairs and outgoings 修葺及支出方面的免税额
5Eu`1f?
allowance to debtor 给债务人的津贴 <zp|i#~
alteration of capital 资本更改 gPF5|% 3)
alternate trustee 候补受托人 VE*&t>I
amalgamation 合并 YQaL)t$0
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Rip[
ambit of charges 征税范围;收费范围 2YpJ4.
amended valuation 经修订的估值 w"OeS;#e:
American Commodities Exchange 美国商品交易所 1G
63eH)!
American Express Bank Limited 美国运通银行 #.|MV}6rQ
American Stock Exchange 美国证券交易所 ?}<Wmy2A
amortization 摊销 6B@{X^6y
amount due from banks 存放银行同业的款项 lQ| i
Ws
amount due from banks abroad 存放海外银行同业的款项 0b+End#mp
amount due from holding companies 控股公司欠款 c{!XDiT]P
amount due from local banks 存放本港银行同业的款项 J"
U!j
amount due to banks 银行同业的存款 2$1D+(5;
amount due to banks abroad 海外银行同业的存款 J#Agk^Y 5
amount due to holding companies 控股公司存款 A#CG D0T
amount due to local banks 本港银行同业的存款 !KL
Y*bt6
amount due to outport banks 外埠银行同业的存款 ^\FOMGai
amount for note issue 发行纸币的款额 gkld}t*U
amount of bond 担保契据的款额 e!
0Y`lQ
amount of consideration 代价款额 zN>tSdNkI-
amount of contribution 供款数额 y5N,~@$r
amount of indebtedness 负债款额 B8 R&Q8Q
amount of principal of the loan 贷款本金额 9`5qVM1O{
amount of rates chargeable 应征差饷数额 <26Jif:
amount of share capital 股本额 Q3aZB*$K
amount of sums assured 承保款额 WxS$yUu
amount of variation 变动幅度 Kr74|W=
amount of vote 拨款数额 v v]rXJu1
amount payable 应付款额 ,{sCI/
amount receivable 应收款额 e*pYlm
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 B/bS:
analysis 分析 hlBqcOpkKg
ancillary risk 附属风险 FoGSCg%
annual account 周年帐目;周年帐目报表;年度决算;年结 5+Hw @CY3
annual accounting date 年结日期 Fes/8*-
annual allowance 每年免税额;年积金;年度津贴;年津 jmva0K},SE
annual balance 年度余额 H6i;MQ
annual disposable income 每年可动用收入 Q#sLIZ8=
annual estimates 周年预算 <amdPo+2D
annual fee 年费 CYN")J8V
annual general meeting 周年大会 2qDVAq^@
annual growth rate 年增率;每年增长率 I2*
\J)|f
annual long-term supplement 长期个案每年补助金 O"f|gc)GLz
annual pensionable emolument 可供计算退休金的年薪 @ \JoICz
annual report 年报 S01Bc
Annual Report on the Consumer Price Index 《消费物价指数年报》 L=<{tzTc
annual return 周年报表;周年申报表;每年报税表格 zn/b\X/
Annual Return Rules 《周年报表规则》
LABLT;c
annual review of consumer prices 每年消费物价回顾 "[wP1n!G
annual roll-forward basis 逐年延展方式 o;7_*=i
annual salary 年薪 d(;Qe}ok>
annual statement 年度报表;年度决算表 P> ilRb
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 ys Td'J
annuitant 年金受益人 \,yX3R3}.~
annuity 年金 Fq
#;
annuity contract 年金合约 +4m~D`fqt[
annuity on human life 人寿年金 UeN+}`!l
antecedent debt 先前的债项 QOKE9R#Y
ante-dated cheque 倒填日期支票 FdMxw*}
anticipated expenditure 预期开支 E~'QC
anticipated net profit 预期纯利 -aF\
u[b
anticipated revenue 预期收入 `T~~yM)q
anti-inflation measure 反通货膨胀措施 a29rD$
anti-inflationary stance 反通货膨胀立场 ff.;6R\
apparent deficit 表面赤字 1g bqHxWI
apparent financial solvency 表面偿债能力 z.]
apparent partner 表面合伙人 `HJRXoLySW
application for personal assessment 个人入息课税申请书 ahx*Ti/e
application of fund 资金应用 tU, >EbwO
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 8ZvozQE
appointed actuary 委任精算师 q5u"v
appointed auditor 委任核数师;委任审计师 /GMT
appointed trustee 委任的受托人 $C~OV@I
appointer 委任人 <hM
`]/J55
apportioned pro rata 按比例分摊 XonI
apportionment 分配;分摊 \KT}T
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +6+!M_0wA
apportionment formula 分摊方程式 =#sr4T
apportionment of estate duty 遗产税的分摊 I.RmBUq):s
appraisal 估价;评估 UsBtk
appreciable growth 可观增长 P q)C(Z
appreciable impact 显着影响
9M!J7 W
appreciable increase 可观增长 vIL
q5iR
appreciation 增值;升值 y%=t((.Z
appreciation against other currencies 相对其他货币升值 c(G;O)ikS
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `w/`qG:dK
appreciation tax 增值税 gQ~X;'
appropriation 拨款;拨用;拨付 5p`.RWls
appropriation account 拨款帐目 D+xHTQNTL
Appropriation Bill 拨款法案 P*zOt]T
appropriation-in-aid system 补助拨款办法 L>1i~c&V
approved assets 核准资产 F)^:WWVc#
approved basket stock 认可一篮子证券 \oc*
approved budget 核准预算 .iXIoka
approved charitable donation 认可慈善捐款 ?^z.WQ|f@
approved charitable institution 认可慈善机构 S1oP_A[|
approved currency 核准货币;认可货币 K`#bLCXEV0
approved estimates 核准预算 #gd`X|<Ch
approved estimates of expenditure 核准开支预算 (!^; ar^
approved overseas insurer 核准海外保险人 yJGM"$
approved overseas trust company 核准海外信托公司 MH=;[ | N
approved pooled investment fund 核准汇集投资基金 d1=fA%pJ
approved provident fund scheme 认可公积金计划 %^ z##7^
approved provision 核准拨款 O0Sk?uJ<
approved redeemable share 核准可赎回股份 o9#8q_D9
approved regional stock 认可地区性证券 t?<pyw $
approved retirement scheme 认可退休金计划 YqSkz|o}m
approved subordinated loan 核准附属贷款 {e'V^l.v
arbitrage 套戥;套汇;套利 uDXRw*rTv
arbitrageur 套戥者;套汇者 RNB ha&
arbitrary amount 临时款项
>^q7:x\
arrangement 措施;安排;协定 c1L0#L/F6"
arrears 欠款 (np60mX<
arrears of pay 欠付薪酬 x\MzMQ#Bf
arrears of revenue 逾期未收税款;逾期未收的帐项 NwPC9!*
articles of association 组织章程;组织细则;组织章程细则 d2XSw>
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
YD|;xuh
ascertainment of profit 确定利润 !<2%N3l
"Asia Clear" “亚洲结算系统”