allotment 分配;配股 I\JJ7/S`t
allotment notice 股份配售通知;配股通知 KX e/i~AS
allotment of shares 股份分配 W=v4dy]B
allowable 可获宽免;免税的 8+no>%L
allowable business loss 可扣除的营业亏损 >#}MDwKZD
allowable expenses 可扣税的支出 <qD/ #$
allowance 免税额;津贴;备抵;准备金 DPuz'e*
allowance for debts 债项的免税额 +.N3kH
allowance for depreciation by wear and tear 耗损折旧免税额 \%nFCK0
allowance for funeral expenses 殡殓费的免税额 [#y
/`
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 [Az
QP!gi
allowance for repairs and outgoings 修葺及支出方面的免税额 si.A"\bm
allowance to debtor 给债务人的津贴 s;'XX}Y
alteration of capital 资本更改 ng]jpdeA
alternate trustee 候补受托人 pK=$)<I"6
amalgamation 合并 ?{
s!.U[T@
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 F+A"-k_\T#
ambit of charges 征税范围;收费范围 N&`VMEB)k
amended valuation 经修订的估值 uT8@p8
American Commodities Exchange 美国商品交易所 $x,?+N
American Express Bank Limited 美国运通银行 s hbPy
American Stock Exchange 美国证券交易所 ,?Pn-aC+
amortization 摊销 e0O2>w
amount due from banks 存放银行同业的款项 y5_`<lFv
amount due from banks abroad 存放海外银行同业的款项 0be1aY;m&
amount due from holding companies 控股公司欠款 )clSW
amount due from local banks 存放本港银行同业的款项 csg:#-gE
amount due to banks 银行同业的存款 ncg5%(2
amount due to banks abroad 海外银行同业的存款 tlw$/tMa
amount due to holding companies 控股公司存款 3$Ew55
amount due to local banks 本港银行同业的存款 6QsH?!bu
amount due to outport banks 外埠银行同业的存款 JcsJfTI
amount for note issue 发行纸币的款额 3F' {JP
amount of bond 担保契据的款额 lWS@<j
amount of consideration 代价款额 l6Hu(.Ls;j
amount of contribution 供款数额 #3@ Du(_n
amount of indebtedness 负债款额 `Tt}:9/3
amount of principal of the loan 贷款本金额 %Gp%l
amount of rates chargeable 应征差饷数额 p<1z!`!P
amount of share capital 股本额 Zw+VcZz3
amount of sums assured 承保款额 :USN`"
amount of variation 变动幅度 m+p}Qi8i)
amount of vote 拨款数额 s(56aE
amount payable 应付款额 ( zQ)EHRD
amount receivable 应收款额 %VG;vW\V
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2XhtK
analysis 分析 yidUtSv=,
ancillary risk 附属风险 ^)ouL25Z*2
annual account 周年帐目;周年帐目报表;年度决算;年结
nU]n]gd
annual accounting date 年结日期 Wz)O,X^
annual allowance 每年免税额;年积金;年度津贴;年津 hn9'M!*:O
annual balance 年度余额 V4cCu~(3;~
annual disposable income 每年可动用收入 fE"Q:K6r2
annual estimates 周年预算 C"bG?Mb
annual fee 年费 *yJCnoF
annual general meeting 周年大会 ^lVZW8
annual growth rate 年增率;每年增长率 5wM*(H^c[
annual long-term supplement 长期个案每年补助金 x`8rR;N!
annual pensionable emolument 可供计算退休金的年薪 L/Cp\|~ O
annual report 年报 4Q2=\-KFj
Annual Report on the Consumer Price Index 《消费物价指数年报》 Oo'IeXQ9(
annual return 周年报表;周年申报表;每年报税表格 _2Sb?]Xn
Annual Return Rules 《周年报表规则》 SS?^-BI
annual review of consumer prices 每年消费物价回顾 n_;qB7,,
annual roll-forward basis 逐年延展方式 MhMY"bx8
annual salary 年薪 zfvMH"1
annual statement 年度报表;年度决算表 X._skq
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 lSv?!
2
annuitant 年金受益人 M@$}Og
annuity 年金 #<ppiu$
annuity contract 年金合约 &YQ
annuity on human life 人寿年金 5WN^8`{'3
antecedent debt 先前的债项 ,|hM`<"?
ante-dated cheque 倒填日期支票 }*.S=M]y
$
anticipated expenditure 预期开支 Sa5+_TW
anticipated net profit 预期纯利 shjc`Tqm
anticipated revenue 预期收入 ^):m^w.
anti-inflation measure 反通货膨胀措施 x]
[/9e
anti-inflationary stance 反通货膨胀立场 K)z{R n
apparent deficit 表面赤字 0zrgK;9
apparent financial solvency 表面偿债能力 , 'WhF-
apparent partner 表面合伙人 VOc_7q_=
application for personal assessment 个人入息课税申请书 S~BBBD
application of fund 资金应用 v ~|~&Dwq
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 3WdYDv]N}L
appointed actuary 委任精算师 I&9_F%rX
appointed auditor 委任核数师;委任审计师 F?!P7 zW
appointed trustee 委任的受托人 }SL&Y `Y]
appointer 委任人 [?rK9I&
apportioned pro rata 按比例分摊
j#^EZ/
apportionment 分配;分摊 3vx5dUgl,
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^0A}iJL
apportionment formula 分摊方程式 r
!H'8O!
apportionment of estate duty 遗产税的分摊 Dqss/vwV
appraisal 估价;评估 ~JjL411pG
appreciable growth 可观增长 W\mj?R
appreciable impact 显着影响 E'3=qTbiD
appreciable increase 可观增长 /Y=Cg%+
appreciation 增值;升值 <9zzjgzG{c
appreciation against other currencies 相对其他货币升值
4to)ff
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 L?~>eT
appreciation tax 增值税 eVL#3|=
appropriation 拨款;拨用;拨付 p,_,o3@~
appropriation account 拨款帐目 O@*7O~
eO
Appropriation Bill 拨款法案 ^PwZP;On
appropriation-in-aid system 补助拨款办法 s"u6po.'
approved assets 核准资产 &PY~m<F
approved basket stock 认可一篮子证券 \G}02h
approved budget 核准预算 l=EnK"aU
approved charitable donation 认可慈善捐款 aYTVYg
approved charitable institution 认可慈善机构 Z>=IP-,>
approved currency 核准货币;认可货币 #2*l"3.$.R
approved estimates 核准预算 P#^-{;Bu
approved estimates of expenditure 核准开支预算 U^qQ((ek
approved overseas insurer 核准海外保险人 l%vX$Kw
approved overseas trust company 核准海外信托公司 Swugt"`nN
approved pooled investment fund 核准汇集投资基金 O~3<P3W
approved provident fund scheme 认可公积金计划 _v~c3y).
approved provision 核准拨款 Q-A:0F&{t
approved redeemable share 核准可赎回股份 X`/3X}<$7
approved regional stock 认可地区性证券 ;#'YO1`gf3
approved retirement scheme 认可退休金计划 71euRIW'5
approved subordinated loan 核准附属贷款 )OjTn"
arbitrage 套戥;套汇;套利 jA<(#lm;
arbitrageur 套戥者;套汇者 A0mj!P 9
arbitrary amount 临时款项
Xe ;Eu
arrangement 措施;安排;协定 UB%Zq1D|t
arrears 欠款 jb0wP01R
arrears of pay 欠付薪酬 w ;;yw3
arrears of revenue 逾期未收税款;逾期未收的帐项 isU7nlc!
articles of association 组织章程;组织细则;组织章程细则 0tA
~Y26
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Uh6LU5
ascertainment of profit 确定利润 Vq8 G( <77
"Asia Clear" “亚洲结算系统”