allotment 分配;配股 veMH
allotment notice 股份配售通知;配股通知 Z,sv9{4r
allotment of shares 股份分配 g[1gF&
allowable 可获宽免;免税的 }SX,^|eN
allowable business loss 可扣除的营业亏损 [$qyF|/K`n
allowable expenses 可扣税的支出 d74d/l1*{
allowance 免税额;津贴;备抵;准备金 .u*
0[N
allowance for debts 债项的免税额 !TAlBkj
allowance for depreciation by wear and tear 耗损折旧免税额 zz+$=(T:M
allowance for funeral expenses 殡殓费的免税额 XG}C+;4Aw
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 kStnb?nk
allowance for repairs and outgoings 修葺及支出方面的免税额 )Ub_@)X3%l
allowance to debtor 给债务人的津贴 H\h3TdL
alteration of capital 资本更改 d;zai]]
alternate trustee 候补受托人 dYT%
amalgamation 合并 9KDEM gCW
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2;zb\d
ambit of charges 征税范围;收费范围 p2ogn}`
amended valuation 经修订的估值 T ?$:'XJ
American Commodities Exchange 美国商品交易所 '10oK {m$
American Express Bank Limited 美国运通银行 e5* ni/P
American Stock Exchange 美国证券交易所 O~T@rX9f
amortization 摊销 i
L7DRQ1
amount due from banks 存放银行同业的款项 *AG#316
amount due from banks abroad 存放海外银行同业的款项 a6D &/8
amount due from holding companies 控股公司欠款 xDG2ws=@D
amount due from local banks 存放本港银行同业的款项 0rOfrTNOz%
amount due to banks 银行同业的存款 w1hPc!I
amount due to banks abroad 海外银行同业的存款 Tu
$f?
amount due to holding companies 控股公司存款 RX>xB
amount due to local banks 本港银行同业的存款 hWM<
0=
amount due to outport banks 外埠银行同业的存款 [0(B>a3J
amount for note issue 发行纸币的款额 +
,%&e
amount of bond 担保契据的款额 419x+3>}
amount of consideration 代价款额 GNgKo]u
amount of contribution 供款数额 FoNSM$x
amount of indebtedness 负债款额 d9B]fi}
amount of principal of the loan 贷款本金额 v>$'iT~ l
amount of rates chargeable 应征差饷数额 <D:.(AUeO
amount of share capital 股本额 V,mw[Hw
amount of sums assured 承保款额 ZX>AE3wk
amount of variation 变动幅度
{{B%f.
amount of vote 拨款数额 !
='rc-E
amount payable 应付款额 ]ro*G"-_1#
amount receivable 应收款额 QIB\AAclO
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :ctu5{"UJ
analysis 分析 U@HK+C"M|
ancillary risk 附属风险 T+*%?2>q"
annual account 周年帐目;周年帐目报表;年度决算;年结 "/3 db[
annual accounting date 年结日期 W yB3ls~
annual allowance 每年免税额;年积金;年度津贴;年津 b:Wm8pp?
annual balance 年度余额 X#*JWQO=
annual disposable income 每年可动用收入 55tKTp
V
annual estimates 周年预算 Of"
annual fee 年费 C1jHz
annual general meeting 周年大会 &X
|#R1
\
annual growth rate 年增率;每年增长率 8.XoVW#
annual long-term supplement 长期个案每年补助金 `}(b2Hc>
annual pensionable emolument 可供计算退休金的年薪 UaWl6 Y&Vu
annual report 年报 t/cY=Wp
Annual Report on the Consumer Price Index 《消费物价指数年报》 :[O
8
annual return 周年报表;周年申报表;每年报税表格 t; 4]
cg:_
Annual Return Rules 《周年报表规则》 S<VSn}vn
annual review of consumer prices 每年消费物价回顾 3on7~*
annual roll-forward basis 逐年延展方式 \9cG36
annual salary 年薪 [3(74
annual statement 年度报表;年度决算表 )Qe~8u@?
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 kS_(
wpA
annuitant 年金受益人 x c/}#>ED
annuity 年金 h-G)o[MA
annuity contract 年金合约 l8I /0`_
annuity on human life 人寿年金 bmfI~8
antecedent debt 先前的债项 (#Wu#F1;
ante-dated cheque 倒填日期支票 Kla'lCZ
anticipated expenditure 预期开支 0s/w
,?
anticipated net profit 预期纯利 7
*
yzEM
anticipated revenue 预期收入 .!f$
\1l
anti-inflation measure 反通货膨胀措施 Q4+gAS9
anti-inflationary stance 反通货膨胀立场 K('hC)1
apparent deficit 表面赤字 g;2?F[8Th
apparent financial solvency 表面偿债能力 ~$)2s7
O
apparent partner 表面合伙人 ) L#i%)+
application for personal assessment 个人入息课税申请书 IFF92VD&
application of fund 资金应用 | N[<x@
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 Xc?&_\. +
appointed actuary 委任精算师 Lv|q
appointed auditor 委任核数师;委任审计师 $wo?
!gt
appointed trustee 委任的受托人 x4E7X_
appointer 委任人 Jtr"NS?a]
apportioned pro rata 按比例分摊 bn!HUM,
apportionment 分配;分摊 v2B0q4*BS?
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5*Y^\N
apportionment formula 分摊方程式 ;1%-8
f:lW
apportionment of estate duty 遗产税的分摊 nEJY5Bz$
appraisal 估价;评估 M luVx'
appreciable growth 可观增长 Tk5W'p|6f
appreciable impact 显着影响 E`?3PA8
appreciable increase 可观增长 ^pQCNKLBY
appreciation 增值;升值 ~GL]wF2#
appreciation against other currencies 相对其他货币升值 - `p4-J!Fy
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
H@%GSE
appreciation tax 增值税 0:9.;x9_
appropriation 拨款;拨用;拨付 cc~O&?)i
appropriation account 拨款帐目 !bN*\c
Appropriation Bill 拨款法案 'WMh8)
appropriation-in-aid system 补助拨款办法 1 da@3xaF
approved assets 核准资产 'UkxS b
approved basket stock 认可一篮子证券 062,L~&E
approved budget 核准预算 F@^~7ZmP`
approved charitable donation 认可慈善捐款 &*sP/z
approved charitable institution 认可慈善机构 9Q
-HeXvR
approved currency 核准货币;认可货币 >@BnV{ d
approved estimates 核准预算 cy*?&~;
approved estimates of expenditure 核准开支预算 Q.bXM?V)
approved overseas insurer 核准海外保险人 i}b${no
approved overseas trust company 核准海外信托公司 iy6On,UL
approved pooled investment fund 核准汇集投资基金 HPpR.
approved provident fund scheme 认可公积金计划 uvgdY
approved provision 核准拨款 iz5CAxm
approved redeemable share 核准可赎回股份 9*$t!r{B@
approved regional stock 认可地区性证券 FRcy`)
approved retirement scheme 认可退休金计划 cD@(/$wt
approved subordinated loan 核准附属贷款 w;D+y*2
arbitrage 套戥;套汇;套利 c@YI;HS_g
arbitrageur 套戥者;套汇者 %/EVUN9=
arbitrary amount 临时款项 _t:$XJ`bTk
arrangement 措施;安排;协定 }L
&^xe
arrears 欠款 W"724fwu&
arrears of pay 欠付薪酬 xE1 eT
,
arrears of revenue 逾期未收税款;逾期未收的帐项 <DpevoF
articles of association 组织章程;组织细则;组织章程细则 R|JC1f8P5
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 kTKq/G,Ft
ascertainment of profit 确定利润 Ytgcs(
/$
"Asia Clear" “亚洲结算系统”