allotment 分配;配股 ZWii)0'PV
allotment notice 股份配售通知;配股通知 #&cI3i
allotment of shares 股份分配 1;d$#j
allowable 可获宽免;免税的 B5gj_^
allowable business loss 可扣除的营业亏损 S_iMVHe
allowable expenses 可扣税的支出 _geWE0
E
allowance 免税额;津贴;备抵;准备金 `0rd26Qr
o
allowance for debts 债项的免税额 \Lq h j
allowance for depreciation by wear and tear 耗损折旧免税额 rJd,Rd
t.
allowance for funeral expenses 殡殓费的免税额 Q0$8j-1I
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 d]`
CxI]
allowance for repairs and outgoings 修葺及支出方面的免税额 he#J|p
allowance to debtor 给债务人的津贴 |D'4uN8\
alteration of capital 资本更改 O7u(}$D
L
alternate trustee 候补受托人 +[Dj5~V
amalgamation 合并 4)E_0.C
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "lQ*1.i
ambit of charges 征税范围;收费范围 XoXM^*Vk
amended valuation 经修订的估值 d[[]PX
American Commodities Exchange 美国商品交易所 _my"%@n
American Express Bank Limited 美国运通银行 ;1#H62Z*
American Stock Exchange 美国证券交易所 (w&F/ynO:
amortization 摊销 RFKtr
amount due from banks 存放银行同业的款项 T _M!<J
amount due from banks abroad 存放海外银行同业的款项 xE1 eT
,
amount due from holding companies 控股公司欠款 <DpevoF
amount due from local banks 存放本港银行同业的款项 R|JC1f8P5
amount due to banks 银行同业的存款 3E7ULK
amount due to banks abroad 海外银行同业的存款 P<oehw'>
amount due to holding companies 控股公司存款 #1J &7F1
amount due to local banks 本港银行同业的存款 >AC]#'
amount due to outport banks 外埠银行同业的存款 YgKZ#?*
amount for note issue 发行纸币的款额 M]<?k]_p
amount of bond 担保契据的款额 %mL-$*
amount of consideration 代价款额 c _\YBe]wJ
amount of contribution 供款数额 h"lX4
amount of indebtedness 负债款额 xrlmKSPa
amount of principal of the loan 贷款本金额 ~a%Z;Aj
amount of rates chargeable 应征差饷数额 7ByTnYe~S
amount of share capital 股本额 g$n7CXoT
amount of sums assured 承保款额 ckV`OaRw4
amount of variation 变动幅度 _a_7,bk5
amount of vote 拨款数额 NIh:DbE
amount payable 应付款额 k $M]3}$U
amount receivable 应收款额 Yaj0;Lo[wt
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0fc/wfv<
analysis 分析 .#wqXRd
ancillary risk 附属风险 KN$}tCU
annual account 周年帐目;周年帐目报表;年度决算;年结 _\=`6`b)
annual accounting date 年结日期 gHhh>FFAq
annual allowance 每年免税额;年积金;年度津贴;年津 W>!_|[a
annual balance 年度余额 )iq-yjO6
annual disposable income 每年可动用收入 c?P?yIz6p
annual estimates 周年预算 @95FN)TXZY
annual fee 年费 S2n39 3
annual general meeting 周年大会 dG@"!!,
annual growth rate 年增率;每年增长率 L}GC<D:
annual long-term supplement 长期个案每年补助金 :z}MIuf
annual pensionable emolument 可供计算退休金的年薪 %509\;el
annual report 年报 cQG
+$0(
Annual Report on the Consumer Price Index 《消费物价指数年报》 8iW;y2qF
annual return 周年报表;周年申报表;每年报税表格 6cpw~
Annual Return Rules 《周年报表规则》
0ph{
annual review of consumer prices 每年消费物价回顾 P-`M
annual roll-forward basis 逐年延展方式 ur*T%b9&
annual salary 年薪 ^Y<|F!0
annual statement 年度报表;年度决算表 -<Hu!V`+
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 HN_d{ 3
annuitant 年金受益人 t(GR)&>.2
annuity 年金 w0|gG+x jS
annuity contract 年金合约 }
$uxJB
annuity on human life 人寿年金 /V=24\1Ky
antecedent debt 先前的债项 <Gav5Rc
ante-dated cheque 倒填日期支票 Sa\!*e_sN
anticipated expenditure 预期开支 gWrgnlq
anticipated net profit 预期纯利 \2nUa
;
anticipated revenue 预期收入 ,\X@~j
anti-inflation measure 反通货膨胀措施 bB
}$'
anti-inflationary stance 反通货膨胀立场 :1 (p.q=
apparent deficit 表面赤字 ex+\nD>t4
apparent financial solvency 表面偿债能力 Ad:TY
pLD
apparent partner 表面合伙人 FvN<<&B
application for personal assessment 个人入息课税申请书
:,WtR
application of fund 资金应用 mK[)mC
_8
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 FW) x:2BG
appointed actuary 委任精算师 0OT\"O~S[
appointed auditor 委任核数师;委任审计师 /D
5`
appointed trustee 委任的受托人 76V
6cI=+
appointer 委任人 l_EM8pL,f
apportioned pro rata 按比例分摊 /R~1Zj2&
apportionment 分配;分摊 0ge$ p,
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 v.Q(v\KV5
apportionment formula 分摊方程式 Ob}?zl@
apportionment of estate duty 遗产税的分摊 WJNl5^
appraisal 估价;评估 1^_U;O:I
appreciable growth 可观增长 so)"4
SEu
appreciable impact 显着影响 A
6OGs/:&
appreciable increase 可观增长 fLDg~;3
appreciation 增值;升值 F.-R r
appreciation against other currencies 相对其他货币升值 Rp*R:3
C
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 NM]s8cK_
appreciation tax 增值税 BYTnrPA&Z;
appropriation 拨款;拨用;拨付 w^L ta
appropriation account 拨款帐目 %uJ<M-@r=u
Appropriation Bill 拨款法案 ^zE wA
appropriation-in-aid system 补助拨款办法 CNQC^d\ h
approved assets 核准资产 pWPIJ>2G:
approved basket stock 认可一篮子证券 y_*PQZ$c<
approved budget 核准预算 "]oO{'1X
approved charitable donation 认可慈善捐款 JoRT&rkd
approved charitable institution 认可慈善机构 v^)bhIPe;
approved currency 核准货币;认可货币 cE`6uq7p
approved estimates 核准预算 *+TH#EL2
approved estimates of expenditure 核准开支预算 zG' "9kJx
approved overseas insurer 核准海外保险人 Vw#_68EybM
approved overseas trust company 核准海外信托公司 psnTFe
approved pooled investment fund 核准汇集投资基金 56e r`=ms
approved provident fund scheme 认可公积金计划 gzjR6uz
approved provision 核准拨款 ME;n^y\8
approved redeemable share 核准可赎回股份 h Ggx
approved regional stock 认可地区性证券 Z|_K6v/c
approved retirement scheme 认可退休金计划 qOSg!aft{Q
approved subordinated loan 核准附属贷款 N=5)fe%{4
arbitrage 套戥;套汇;套利 [
,K.*ZQi
arbitrageur 套戥者;套汇者 TMs,j!w?I
arbitrary amount 临时款项 %q!8={J8
arrangement 措施;安排;协定 oq4}3bQ
arrears 欠款 [q_`X~3
arrears of pay 欠付薪酬 |,#t^'S!
arrears of revenue 逾期未收税款;逾期未收的帐项 p8kr/uMP ;
articles of association 组织章程;组织细则;组织章程细则 u)ev{)$TM
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 by'DQ 00
ascertainment of profit 确定利润 vKq^D(&cl
"Asia Clear" “亚洲结算系统”