allotment 分配;配股 u
R]8ZT")
allotment notice 股份配售通知;配股通知 bd2QQ1[1vh
allotment of shares 股份分配 &,* ILz
allowable 可获宽免;免税的 2_TFc2d
allowable business loss 可扣除的营业亏损 N l^uA
allowable expenses 可扣税的支出 xRZ/[1f!
allowance 免税额;津贴;备抵;准备金 r-a0XNS*
allowance for debts 债项的免税额
spWo{
allowance for depreciation by wear and tear 耗损折旧免税额 5=1Ml50
allowance for funeral expenses 殡殓费的免税额 9zm2}6r4
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ;_0frX
allowance for repairs and outgoings 修葺及支出方面的免税额 ^b
3nEcQn
allowance to debtor 给债务人的津贴 Z_mQpt|y
alteration of capital 资本更改 I/u>Gt
alternate trustee 候补受托人 FJBB@<>:
amalgamation 合并 vVSf'w
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 1/%5pb2\
ambit of charges 征税范围;收费范围 vi` VK&+r
amended valuation 经修订的估值 /h@3R[k
American Commodities Exchange 美国商品交易所 TY?O$d2b3
American Express Bank Limited 美国运通银行 q``/7
American Stock Exchange 美国证券交易所 -1w^z`;2h
amortization 摊销 !t?5U_on
amount due from banks 存放银行同业的款项 tjQ6[`
amount due from banks abroad 存放海外银行同业的款项 *d31fBCk%
amount due from holding companies 控股公司欠款 f<y3/jl4
amount due from local banks 存放本港银行同业的款项 u"8KH
u5C@
amount due to banks 银行同业的存款 2s}G6'xE]P
amount due to banks abroad 海外银行同业的存款 ^-F#"i|Cn
amount due to holding companies 控股公司存款 `rV
-,-r@
amount due to local banks 本港银行同业的存款 &w
:0ad|
amount due to outport banks 外埠银行同业的存款 &AVX03P
amount for note issue 发行纸币的款额 g!Ui|]BI9
amount of bond 担保契据的款额 h~O^~"jc
amount of consideration 代价款额 z'\BZ5riX<
amount of contribution 供款数额
j} w
amount of indebtedness 负债款额 cv. j
amount of principal of the loan 贷款本金额 c= aZ[
amount of rates chargeable 应征差饷数额 qRq4PQ@
amount of share capital 股本额 PJ,G_+b!
amount of sums assured 承保款额 'Z)#Sz Y
amount of variation 变动幅度 g'2}Y5m$`
amount of vote 拨款数额 +o35${
amount payable 应付款额 V;gC[7H
amount receivable 应收款额 %g69kizoWi
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Pfd%[C/vdm
analysis 分析 >)k[085t
ancillary risk 附属风险 4}Lui9
annual account 周年帐目;周年帐目报表;年度决算;年结 ;@O8y\@
annual accounting date 年结日期
[WXcp1p
annual allowance 每年免税额;年积金;年度津贴;年津 Z_>:p^id
annual balance 年度余额 h?vny->uJ
annual disposable income 每年可动用收入 W{1l?Wo
annual estimates 周年预算 n*TKzn4E
annual fee 年费 U*XdFH}vV
annual general meeting 周年大会 B] Koi1B
annual growth rate 年增率;每年增长率 sXYXBX[
annual long-term supplement 长期个案每年补助金 cQ3p|a `
annual pensionable emolument 可供计算退休金的年薪 M XuHA?
annual report 年报 YoZd,} i
Annual Report on the Consumer Price Index 《消费物价指数年报》 XW+-E^d
annual return 周年报表;周年申报表;每年报税表格 -s^cy+jd
Annual Return Rules 《周年报表规则》 w
^:@g~
annual review of consumer prices 每年消费物价回顾 ~+PK Ws'}F
annual roll-forward basis 逐年延展方式 TQOJN
annual salary 年薪 hl2|Ec
annual statement 年度报表;年度决算表 =@nW;PUZ
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 TN/&^/
annuitant 年金受益人 hMgk+4*
annuity 年金 pV1;gqXNS
annuity contract 年金合约 v7v>
annuity on human life 人寿年金 WGo ryvEx
antecedent debt 先前的债项 h]
4qJ
ante-dated cheque 倒填日期支票 BF"eVKA
anticipated expenditure 预期开支 fT<3~Z>m
anticipated net profit 预期纯利 $4k
bOqn4
anticipated revenue 预期收入 "9Br)3
anti-inflation measure 反通货膨胀措施 kmt+E'^]
anti-inflationary stance 反通货膨胀立场 @P[%6 d
apparent deficit 表面赤字 SN`L@/I
apparent financial solvency 表面偿债能力 wQM( |@zE}
apparent partner 表面合伙人 '=d y
=
application for personal assessment 个人入息课税申请书 `.wgRUhFH;
application of fund 资金应用 Ifq|MZ\
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 7w\!3pv
appointed actuary 委任精算师 9h<iw\$'
appointed auditor 委任核数师;委任审计师 I]~s{I(EK
appointed trustee 委任的受托人 bNoZ{ 7
appointer 委任人 @@}muW>;T
apportioned pro rata 按比例分摊 -*2b/=$u
apportionment 分配;分摊 V1A7hRjxvG
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 C*Qx
apportionment formula 分摊方程式 ,S?:lQuK5
apportionment of estate duty 遗产税的分摊 tq*{Hil>P`
appraisal 估价;评估 d8WEsQ+)A
appreciable growth 可观增长 9gZS)MZ
appreciable impact 显着影响 v4\
m9Pu4
appreciable increase 可观增长 MW0CqMi]T
appreciation 增值;升值 :4pO/I
~
appreciation against other currencies 相对其他货币升值 (D+%*ax
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 fL gHQ
appreciation tax 增值税 F^!mgU X
appropriation 拨款;拨用;拨付 D:(h^R0;
appropriation account 拨款帐目 UYpln[S
Appropriation Bill 拨款法案 j92+kq>Xd
appropriation-in-aid system 补助拨款办法 rNgAzH
approved assets 核准资产 zj=F4]w
approved basket stock 认可一篮子证券 }~#qDrK
approved budget 核准预算 t'C9;
approved charitable donation 认可慈善捐款 l_fERp#y
approved charitable institution 认可慈善机构 :k~ p=ko
approved currency 核准货币;认可货币 W#^p%?8pR
approved estimates 核准预算 w_Z*X5u
approved estimates of expenditure 核准开支预算 wh^I|D?"
approved overseas insurer 核准海外保险人 b+BX >$
approved overseas trust company 核准海外信托公司 :m(" oC@}
approved pooled investment fund 核准汇集投资基金 H$&P=\8n
approved provident fund scheme 认可公积金计划 OW8TiM
mK
approved provision 核准拨款 g$8
aB{)
approved redeemable share 核准可赎回股份 Q}#H|@
approved regional stock 认可地区性证券 ~$bQ;`,L
approved retirement scheme 认可退休金计划 RP wP4Z
approved subordinated loan 核准附属贷款 'b_SQ2+A
arbitrage 套戥;套汇;套利 ZaFqGcS~
arbitrageur 套戥者;套汇者 \BSPv]d
arbitrary amount 临时款项 dw7h@9\y
arrangement 措施;安排;协定 Ki3wqY
arrears 欠款 ,Nev7X[0
arrears of pay 欠付薪酬 <Q.-WV]Z
arrears of revenue 逾期未收税款;逾期未收的帐项
.r@'9W^8
articles of association 组织章程;组织细则;组织章程细则 L/O:V^1
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ]8opI\
ascertainment of profit 确定利润 );^{;fLy%
"Asia Clear" “亚洲结算系统”