allotment 分配;配股 )^
<3\e
allotment notice 股份配售通知;配股通知 @J vZ[T/
allotment of shares 股份分配 C5n?
0I9
allowable 可获宽免;免税的 d
4O
allowable business loss 可扣除的营业亏损 N[k<@Q?*a
allowable expenses 可扣税的支出 )+Y&4Qu
allowance 免税额;津贴;备抵;准备金 ^ vbWRG~
allowance for debts 债项的免税额 @vs@>CYdz
allowance for depreciation by wear and tear 耗损折旧免税额 P(h5=0`*PR
allowance for funeral expenses 殡殓费的免税额 &KqVN]1+^
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 z{?4*Bq
allowance for repairs and outgoings 修葺及支出方面的免税额
W9R`A
allowance to debtor 给债务人的津贴 8A{6j
alteration of capital 资本更改 X~RH^VYv
alternate trustee 候补受托人 ]k+m=OR{/
amalgamation 合并 b3U6;]|x
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -<W2PY<
ambit of charges 征税范围;收费范围 T[.[
g/`
amended valuation 经修订的估值 LSkk;)'2K
American Commodities Exchange 美国商品交易所 \*"`L3
American Express Bank Limited 美国运通银行 2QayM?k8
American Stock Exchange 美国证券交易所 2)\vj5<~$
amortization 摊销 I/p]
DT
amount due from banks 存放银行同业的款项
`ROEV~
amount due from banks abroad 存放海外银行同业的款项 UK3a{O[5
amount due from holding companies 控股公司欠款 1D{#rA.X
amount due from local banks 存放本港银行同业的款项
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amount due to banks 银行同业的存款 H_B~P%E@]
amount due to banks abroad 海外银行同业的存款 q)iTn)Z!
amount due to holding companies 控股公司存款 SS8ocGX
amount due to local banks 本港银行同业的存款 OE"<!oIs
amount due to outport banks 外埠银行同业的存款 :vQM>9l7
amount for note issue 发行纸币的款额 crn k|o
amount of bond 担保契据的款额 I/s.xk_i
amount of consideration 代价款额 B\_[R'Pf&
amount of contribution 供款数额 _ #'9kx|)
amount of indebtedness 负债款额 Do;#NLrWb
amount of principal of the loan 贷款本金额 G5c7:iGm/c
amount of rates chargeable 应征差饷数额 b5 Q NEi
amount of share capital 股本额 h%1Y6$
amount of sums assured 承保款额 &!1}`4$[T
amount of variation 变动幅度 y1C/v:;
amount of vote 拨款数额 F6dr
amount payable 应付款额 ,sDr9h/'C3
amount receivable 应收款额 K]"Kf{bx
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Qpu3(
`d<
analysis 分析 oI@9}*
ancillary risk 附属风险 uva\0q
annual account 周年帐目;周年帐目报表;年度决算;年结 )H+kB<n
annual accounting date 年结日期 $G[KT):N
annual allowance 每年免税额;年积金;年度津贴;年津 wk ikD
annual balance 年度余额 6k9Lx C:M
annual disposable income 每年可动用收入 <lo`q<q
annual estimates 周年预算 S< x:t(
annual fee 年费 yJ/#"z=h?
annual general meeting 周年大会 #nEL~&
annual growth rate 年增率;每年增长率 l)8sw=
annual long-term supplement 长期个案每年补助金 !F7: i
annual pensionable emolument 可供计算退休金的年薪 `K?1L{p'4
annual report 年报 v2J0u:#,
Annual Report on the Consumer Price Index 《消费物价指数年报》 `-O=>U5nH
annual return 周年报表;周年申报表;每年报税表格 ~`Sle
xK|}
Annual Return Rules 《周年报表规则》 _A-V@%3
annual review of consumer prices 每年消费物价回顾 j>!sN`dBj
annual roll-forward basis 逐年延展方式 og-]tEWA1
annual salary 年薪 kaFnw(xa
annual statement 年度报表;年度决算表 \cZfg%PN
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 D# v?gPo4
annuitant 年金受益人 B>|5xpZM12
annuity 年金 rJ(OAKnY
annuity contract 年金合约 KXe
ka
annuity on human life 人寿年金 Gah lS*W
antecedent debt 先前的债项 k18$JyaG
ante-dated cheque 倒填日期支票 Y:pRcO.4g
anticipated expenditure 预期开支 2Xgx*'t\
anticipated net profit 预期纯利 x/ I;nMY
anticipated revenue 预期收入 Yu3_=:
<C
anti-inflation measure 反通货膨胀措施 3h&bZ
anti-inflationary stance 反通货膨胀立场 =|0/Ynfe
apparent deficit 表面赤字 d@>\E/zA
apparent financial solvency 表面偿债能力 T
% /
apparent partner 表面合伙人 AZwa4n}"
application for personal assessment 个人入息课税申请书 s.y}U5Ty?P
application of fund 资金应用 jo0Pd_W8&
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 Z#7U
"G-A
appointed actuary 委任精算师 xF8 :^'
appointed auditor 委任核数师;委任审计师 ^<;w+%[MT
appointed trustee 委任的受托人 [TCRB`nTQF
appointer 委任人 wLMvC{5
apportioned pro rata 按比例分摊 $L&BT 0
apportionment 分配;分摊 e?<D F.Md+
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 C*G/_`?9
apportionment formula 分摊方程式 7@P6
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apportionment of estate duty 遗产税的分摊 -eL'KO5'
appraisal 估价;评估 JS7dsO0;
appreciable growth 可观增长 @?/\c:cp
appreciable impact 显着影响 o+^Eu}[.
appreciable increase 可观增长 /"MJkM.~E
appreciation 增值;升值 C1 {ZW~"YI
appreciation against other currencies 相对其他货币升值 RbAt3k;y
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {!t=n
appreciation tax 增值税 oKiD8':
appropriation 拨款;拨用;拨付 owMmCR
appropriation account 拨款帐目 *w 21U!
Appropriation Bill 拨款法案 kY!C_kFcn
appropriation-in-aid system 补助拨款办法 Tc_do"uU
approved assets 核准资产 .. UoyBV
approved basket stock 认可一篮子证券 ;eh/_hPM
approved budget 核准预算 oCA(FQ6
approved charitable donation 认可慈善捐款 ]ym C3LV]
approved charitable institution 认可慈善机构 ~04[KG
approved currency 核准货币;认可货币 4\1;A`2%0
approved estimates 核准预算 ee<H@LeG
approved estimates of expenditure 核准开支预算 Ilef+V^qr
approved overseas insurer 核准海外保险人 6n-r
approved overseas trust company 核准海外信托公司 n?Z f/T
approved pooled investment fund 核准汇集投资基金 yoW>
BX
approved provident fund scheme 认可公积金计划 WRM$DA
approved provision 核准拨款 ai^t=
s
approved redeemable share 核准可赎回股份 /.v_N%*-v
approved regional stock 认可地区性证券 $rTu6(i1
approved retirement scheme 认可退休金计划 Hf_'32e3<
approved subordinated loan 核准附属贷款 ucM.Ro=@
arbitrage 套戥;套汇;套利 [`9^QEj
arbitrageur 套戥者;套汇者 yM|g|;U
arbitrary amount 临时款项 OQc{
V
arrangement 措施;安排;协定 InN{^uN
arrears 欠款 X~zRZ0
arrears of pay 欠付薪酬 w&C1=v -h
arrears of revenue 逾期未收税款;逾期未收的帐项 DO%Pwfkd
articles of association 组织章程;组织细则;组织章程细则 :iEA UM
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 4
P
f+]R
ascertainment of profit 确定利润 k-vA#
"Asia Clear" “亚洲结算系统”