allotment 分配;配股 vN'Y);$
allotment notice 股份配售通知;配股通知 "^_9t'0
allotment of shares 股份分配 nG
hFY Ql
allowable 可获宽免;免税的 <!g q9
allowable business loss 可扣除的营业亏损 k`[ L
allowable expenses 可扣税的支出 k<x
%
allowance 免税额;津贴;备抵;准备金 Wyh
allowance for debts 债项的免税额 !|}(tqt
allowance for depreciation by wear and tear 耗损折旧免税额 Ss ;C1:
allowance for funeral expenses 殡殓费的免税额 ~Y]*TP
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 6P@3UQ)}s
allowance for repairs and outgoings 修葺及支出方面的免税额 yyCx;
allowance to debtor 给债务人的津贴 }A)>sQ
alteration of capital 资本更改 MDI[TNYG
alternate trustee 候补受托人 & c a-
amalgamation 合并 ?|Y/&/;%I
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 'Pyeb`AXE9
ambit of charges 征税范围;收费范围 Q%:#xG5AmE
amended valuation 经修订的估值 #Q320}]{
American Commodities Exchange 美国商品交易所 S^ij
%
American Express Bank Limited 美国运通银行 }$E cNm$%
American Stock Exchange 美国证券交易所 2@ 4^ 81
amortization 摊销 :y#KR\T1
amount due from banks 存放银行同业的款项 B^`'2$3
amount due from banks abroad 存放海外银行同业的款项 doM}vh)6
amount due from holding companies 控股公司欠款 )xtDiDB
amount due from local banks 存放本港银行同业的款项 PgZeDU
PP
amount due to banks 银行同业的存款 CtItzp
amount due to banks abroad 海外银行同业的存款 U6SgV
8
amount due to holding companies 控股公司存款 gQHE2$i>
amount due to local banks 本港银行同业的存款 @w:6m&KL9
amount due to outport banks 外埠银行同业的存款 ~
&)
amount for note issue 发行纸币的款额 V-rzn171Q)
amount of bond 担保契据的款额 Ewg5s?2|
amount of consideration 代价款额 <tp\+v!u
amount of contribution 供款数额 5T]GyftFV
amount of indebtedness 负债款额 _h;#\ )%~
amount of principal of the loan 贷款本金额 e]N?{s
amount of rates chargeable 应征差饷数额 ~bL^&o(W
amount of share capital 股本额 7/^`y')
amount of sums assured 承保款额 n$>E'oG2t
amount of variation 变动幅度 z=q
amount of vote 拨款数额 zyey5Z:7
amount payable 应付款额 -?)` OHc^
amount receivable 应收款额 f{_K%0*
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ai/VbV'|
analysis 分析 5G-)>
ancillary risk 附属风险 V *2=S
annual account 周年帐目;周年帐目报表;年度决算;年结 mMLxT3Ci8
annual accounting date 年结日期 }*0OLUFFJ
annual allowance 每年免税额;年积金;年度津贴;年津 '&_<
!Nv3
annual balance 年度余额 <3]Qrjl
,b
annual disposable income 每年可动用收入 ZUE?19GA
annual estimates 周年预算 #)im9LLC#
annual fee 年费 !L5[s
annual general meeting 周年大会 "b6ZAgxv
annual growth rate 年增率;每年增长率 [p3)C<;ZC
annual long-term supplement 长期个案每年补助金 e*[M*u
annual pensionable emolument 可供计算退休金的年薪 n|,kL!++.
annual report 年报 40VdT|n$$
Annual Report on the Consumer Price Index 《消费物价指数年报》 RJMrSz$
annual return 周年报表;周年申报表;每年报税表格 Rxe
sK
Annual Return Rules 《周年报表规则》 ?<@yo&)
annual review of consumer prices 每年消费物价回顾 \A-w,]9^V
annual roll-forward basis 逐年延展方式 k:D;C3vJd
annual salary 年薪 Mk-C'
annual statement 年度报表;年度决算表 e[D'0L
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 !wl3}]q
annuitant 年金受益人 &W1{o&
annuity 年金 Gx75EQ2
annuity contract 年金合约 DkO>?n:-C
annuity on human life 人寿年金 [[fhfV+H
antecedent debt 先前的债项 K>H_q@-?f
ante-dated cheque 倒填日期支票 iRwqt-WZ
anticipated expenditure 预期开支 ;jb+x5t
anticipated net profit 预期纯利 3e)3t `
anticipated revenue 预期收入 lH_S*FDa
anti-inflation measure 反通货膨胀措施 J(&a,w>p
anti-inflationary stance 反通货膨胀立场 -QaS/WO_
apparent deficit 表面赤字 @C),-TM
apparent financial solvency 表面偿债能力 XWo=?(iA
apparent partner 表面合伙人 7QdU|1]
application for personal assessment 个人入息课税申请书 MYqxkhcLH1
application of fund 资金应用 wA`A+Z2*?
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 x+h7OvW{
appointed actuary 委任精算师 8.vPh
appointed auditor 委任核数师;委任审计师 x
Hw$
appointed trustee 委任的受托人 sePOW#|
appointer 委任人 GnbXS>
apportioned pro rata 按比例分摊 ; *G[3kk
apportionment 分配;分摊 AuZ?~I1
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
G6X
apportionment formula 分摊方程式 22?9KZ`Z=
apportionment of estate duty 遗产税的分摊 7. y
L>
appraisal 估价;评估 1a{~B#
appreciable growth 可观增长 +M9=KVr
appreciable impact 显着影响 +nKxSjqI
appreciable increase 可观增长 b2;Weu3WN
appreciation 增值;升值 ^=)? a;V
appreciation against other currencies 相对其他货币升值 }-{l(8-
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 E&k{ubcT
appreciation tax 增值税 KZV$rJ%G
appropriation 拨款;拨用;拨付 !:3NPjhf1Y
appropriation account 拨款帐目 UQz8":#V
Appropriation Bill 拨款法案 \$J!B&i
appropriation-in-aid system 补助拨款办法 SJVqfi3A
approved assets 核准资产 DBi3 j
approved basket stock 认可一篮子证券 1{+Ni{
approved budget 核准预算 "42u0rH0J
approved charitable donation 认可慈善捐款 g5TXs^g
approved charitable institution 认可慈善机构 8<u_ wt@
approved currency 核准货币;认可货币 ;2RCgX!'%
approved estimates 核准预算 {pU Ou8`Z
approved estimates of expenditure 核准开支预算 wxPg*R+t
approved overseas insurer 核准海外保险人 UC
*
<]
approved overseas trust company 核准海外信托公司 >*A\/Da]j
approved pooled investment fund 核准汇集投资基金 /IVw}:G
approved provident fund scheme 认可公积金计划 xU1dy*-
approved provision 核准拨款 6YT*=\KT
approved redeemable share 核准可赎回股份 R{.wAH(
approved regional stock 认可地区性证券 WPyd ^Y<
approved retirement scheme 认可退休金计划 /B!"\0G/,
approved subordinated loan 核准附属贷款 lqPRUkin
arbitrage 套戥;套汇;套利 zqYfgV
arbitrageur 套戥者;套汇者 &K k+RHM
arbitrary amount 临时款项 =1n>vUW+J
arrangement 措施;安排;协定 :i*JlKHJd
arrears 欠款 NVFAmX.Z:
arrears of pay 欠付薪酬 J.":oD
arrears of revenue 逾期未收税款;逾期未收的帐项 ^~MHxF5d
articles of association 组织章程;组织细则;组织章程细则 yB}y' 5
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 O3*Vilx
ascertainment of profit 确定利润 nngL,-v#F
"Asia Clear" “亚洲结算系统”