allotment 分配;配股 ><qA+/4]_
allotment notice 股份配售通知;配股通知 @V Sr'?7-
allotment of shares 股份分配 Ek60[a
allowable 可获宽免;免税的 <rFh93
allowable business loss 可扣除的营业亏损 MvTp%d.
allowable expenses 可扣税的支出 {mB!mbr
allowance 免税额;津贴;备抵;准备金 Y(Y#H$w
allowance for debts 债项的免税额 !8Y A1 o
allowance for depreciation by wear and tear 耗损折旧免税额 &@ ${@
allowance for funeral expenses 殡殓费的免税额 &YBZuq2?
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 "|BSGV!8
allowance for repairs and outgoings 修葺及支出方面的免税额 V ONC<wC
allowance to debtor 给债务人的津贴 J(SGa Hm@
alteration of capital 资本更改 wlEK"kKU
alternate trustee 候补受托人 ;u=%Vn"2a
amalgamation 合并 >2ha6A[
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 iqFC~].)
ambit of charges 征税范围;收费范围 -
LB
} =
amended valuation 经修订的估值 QZ+G2$
American Commodities Exchange 美国商品交易所 B
h&dV%'
American Express Bank Limited 美国运通银行 Y8h 96
American Stock Exchange 美国证券交易所 -@XOe&q
amortization 摊销 0]zMb^wo
amount due from banks 存放银行同业的款项 6),!sO?
amount due from banks abroad 存放海外银行同业的款项 %a]Imsm
amount due from holding companies 控股公司欠款 K'y|_XsBB)
amount due from local banks 存放本港银行同业的款项 03.\!rZZ
amount due to banks 银行同业的存款 i7e_
~K
amount due to banks abroad 海外银行同业的存款 0es\
j6c
amount due to holding companies 控股公司存款 %/d1x
amount due to local banks 本港银行同业的存款 0Bk-)z|V
amount due to outport banks 外埠银行同业的存款 ijDXh y
amount for note issue 发行纸币的款额 $&&+2?cx0
amount of bond 担保契据的款额 7.]H9
amount of consideration 代价款额 T:" .{h-i
amount of contribution 供款数额 ff]fN:}V
amount of indebtedness 负债款额 '.jYu7
amount of principal of the loan 贷款本金额 xz~Y
%Y|Z
amount of rates chargeable 应征差饷数额 u'^kpr`y
amount of share capital 股本额 F:~@
e(
amount of sums assured 承保款额 e-%q!F(Bf
amount of variation 变动幅度 VB`% u=
amount of vote 拨款数额 csA-<}S5]b
amount payable 应付款额 x<7?
amount receivable 应收款额 Cu_-QE
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 FF;Fo}no-
analysis 分析 _h 6c[*
ancillary risk 附属风险 .@ZrmO
o]]
annual account 周年帐目;周年帐目报表;年度决算;年结 bz1AmNZG
annual accounting date 年结日期 Qkw?QV-`k
annual allowance 每年免税额;年积金;年度津贴;年津 IZGRQmi"
annual balance 年度余额 R\<d&+q@
annual disposable income 每年可动用收入 fe8hgTP|
annual estimates 周年预算 >s )L(DHa"
annual fee 年费 !N!AO(Z
annual general meeting 周年大会 zFQm3 !.
annual growth rate 年增率;每年增长率 =\mJ5v"hA
annual long-term supplement 长期个案每年补助金 !,
C8
annual pensionable emolument 可供计算退休金的年薪 lPrAx0m13%
annual report 年报 9aX!<Z
Annual Report on the Consumer Price Index 《消费物价指数年报》 h6}rOchj
annual return 周年报表;周年申报表;每年报税表格 /,~g"y.;,
Annual Return Rules 《周年报表规则》 o' v!83$L
annual review of consumer prices 每年消费物价回顾 F%.UpV,
annual roll-forward basis 逐年延展方式 LIKQQ
annual salary 年薪 |9p0"#4u
annual statement 年度报表;年度决算表 Q3Y(K\
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 +~= j3U
annuitant 年金受益人 %
[~0<uO
annuity 年金 Xoha.6$l5
annuity contract 年金合约 c|Z6p{)V
annuity on human life 人寿年金 X\>/'fC$
antecedent debt 先前的债项 8n:N#4Dh^
ante-dated cheque 倒填日期支票 wEN[o18{
anticipated expenditure 预期开支 CNhLp#
anticipated net profit 预期纯利 KT7R0 v
anticipated revenue 预期收入 A~^x*#q{4
anti-inflation measure 反通货膨胀措施 J#q^CWN3R
anti-inflationary stance 反通货膨胀立场 2dK:VC4U
apparent deficit 表面赤字 oKH+Q6S:
apparent financial solvency 表面偿债能力 yb)qg]2
apparent partner 表面合伙人
eNO[ikm
application for personal assessment 个人入息课税申请书 gdg``U;)p
application of fund 资金应用 mD|Q+~=|e
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 +zXcTT[V
appointed actuary 委任精算师 e {3%-
appointed auditor 委任核数师;委任审计师 BR_fOIDc
appointed trustee 委任的受托人 - P"
appointer 委任人 &|#,Bsk"@
apportioned pro rata 按比例分摊 6{0MprY
apportionment 分配;分摊 n&DBMU
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &0H_W xKeB
apportionment formula 分摊方程式 f0R+Mz8{
apportionment of estate duty 遗产税的分摊 k8l7.e*
appraisal 估价;评估 _/u(:
appreciable growth 可观增长 ZE=
Yn~XM
appreciable impact 显着影响 'Sesh'2
/
appreciable increase 可观增长 b|;h$otC
appreciation 增值;升值 9MQjSNYzo
appreciation against other currencies 相对其他货币升值 {B e9$$W,
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 VvT7v]
appreciation tax 增值税 VDZOJM)(
appropriation 拨款;拨用;拨付 j,lI\vw<
appropriation account 拨款帐目 >>"@0tO
Appropriation Bill 拨款法案 >
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appropriation-in-aid system 补助拨款办法 0Wc_m;
approved assets 核准资产 ) jt?X}
approved basket stock 认可一篮子证券 /k(wb4Hv
approved budget 核准预算 * dk(<g=fM
approved charitable donation 认可慈善捐款 h%NM%;"H/
approved charitable institution 认可慈善机构 B|8|f(tsSa
approved currency 核准货币;认可货币 P,xJVo\
approved estimates 核准预算 *B84Y.d f
approved estimates of expenditure 核准开支预算 d @ l
approved overseas insurer 核准海外保险人 ^SW9J^9
approved overseas trust company 核准海外信托公司 %<'.c9u5
approved pooled investment fund 核准汇集投资基金 .p?SPR
approved provident fund scheme 认可公积金计划 k@h0
}%
approved provision 核准拨款 UX<)hvKj
approved redeemable share 核准可赎回股份 mdo$d-d&
approved regional stock 认可地区性证券 rvK%m_r
approved retirement scheme 认可退休金计划 D;jbZ9
approved subordinated loan 核准附属贷款 wA)nryXV
arbitrage 套戥;套汇;套利 @A<~bod
arbitrageur 套戥者;套汇者 (ss,x CF
arbitrary amount 临时款项 Bu+?N%CBi
arrangement 措施;安排;协定 ;*ULrX4[
arrears 欠款 ^4'!B
+}F
arrears of pay 欠付薪酬
Qw
}1mRv
arrears of revenue 逾期未收税款;逾期未收的帐项 {`T^&bk
articles of association 组织章程;组织细则;组织章程细则 4S[)5su
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 >"|t*kS
ascertainment of profit 确定利润 ET 0(/Zz
"Asia Clear" “亚洲结算系统”