allotment 分配;配股 tM?I()Y&P
allotment notice 股份配售通知;配股通知 v#AO\zYKd
allotment of shares 股份分配 c,u$tnE)
allowable 可获宽免;免税的 5qODS_Eq
allowable business loss 可扣除的营业亏损 5p>]zij>
allowable expenses 可扣税的支出 !&`7
allowance 免税额;津贴;备抵;准备金 N;Gf,pE
allowance for debts 债项的免税额 !Vod0j">
allowance for depreciation by wear and tear 耗损折旧免税额 1{uDHB
allowance for funeral expenses 殡殓费的免税额 A~~|X
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 iM-hWhU
allowance for repairs and outgoings 修葺及支出方面的免税额 >f9]Nj
allowance to debtor 给债务人的津贴 kH(3
alteration of capital 资本更改 ph$&f0A6Xc
alternate trustee 候补受托人 <?`e9o
amalgamation 合并 S+\Mt+o
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >5z`SZf
ambit of charges 征税范围;收费范围 %/,Uk+3p
amended valuation 经修订的估值 -QHzf&D?
American Commodities Exchange 美国商品交易所 -iZ js
American Express Bank Limited 美国运通银行 W3{5Do.h
American Stock Exchange 美国证券交易所 )8A=yrTIT
amortization 摊销 u
BW
amount due from banks 存放银行同业的款项 66y ,{t
amount due from banks abroad 存放海外银行同业的款项 R/KWl^oNj
amount due from holding companies 控股公司欠款 =_~'G^`tu
amount due from local banks 存放本港银行同业的款项 ]MH
\3g;
amount due to banks 银行同业的存款 TlZlE^EE<
amount due to banks abroad 海外银行同业的存款 ;lPhSkD
amount due to holding companies 控股公司存款 CEJG=*3
amount due to local banks 本港银行同业的存款 uS+b* :
amount due to outport banks 外埠银行同业的存款
~TmHnAz
amount for note issue 发行纸币的款额 cqU/Y_%l'
amount of bond 担保契据的款额 K|' ]Hje\
amount of consideration 代价款额 98%a)s)(a
amount of contribution 供款数额 hE3jb.s(
>
amount of indebtedness 负债款额 w}KcLaI
amount of principal of the loan 贷款本金额 &wWGZ~T
amount of rates chargeable 应征差饷数额 XS~w_J#q
amount of share capital 股本额 [}g5Z=l
amount of sums assured 承保款额 #JT%]!
amount of variation 变动幅度 '2B0D|r"a
amount of vote 拨款数额 7}HA_@[
amount payable 应付款额 ,Y/
>*,J
amount receivable 应收款额 <PA$hTYM
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Y&Nv>o_}5
analysis 分析 %4g4 C#
ancillary risk 附属风险 }t{^*(
annual account 周年帐目;周年帐目报表;年度决算;年结 9bYHb'70
annual accounting date 年结日期 O9 r44ww
annual allowance 每年免税额;年积金;年度津贴;年津 |HIA[.q
annual balance 年度余额 53#5p;k
annual disposable income 每年可动用收入 _3?xIT
annual estimates 周年预算 cN(QTbyl6Q
annual fee 年费 91'^--N
annual general meeting 周年大会 >L3p qK
annual growth rate 年增率;每年增长率 =>TtX@ Q{
annual long-term supplement 长期个案每年补助金 2FtEt+A+'
annual pensionable emolument 可供计算退休金的年薪 NxRiE
e#m
annual report 年报 U%6lYna{M#
Annual Report on the Consumer Price Index 《消费物价指数年报》 A}+r;Y8[h
annual return 周年报表;周年申报表;每年报税表格 ]5M
Rp7
Annual Return Rules 《周年报表规则》 (?=(eo<N
annual review of consumer prices 每年消费物价回顾 lJp v
annual roll-forward basis 逐年延展方式 R(#;yn
annual salary 年薪 k$mX81
annual statement 年度报表;年度决算表 l%V}'6T
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 5 BG&r*U
annuitant 年金受益人 (W6\%H2u
annuity 年金 J~ rC
annuity contract 年金合约 #k]0[;1os
annuity on human life 人寿年金 gnK!"!
nL
antecedent debt 先前的债项 yD'h5)yu
ante-dated cheque 倒填日期支票 nK;
rEL
anticipated expenditure 预期开支 'Z%aBCM
anticipated net profit 预期纯利 gM:o
P.
anticipated revenue 预期收入 z^a?t<+
anti-inflation measure 反通货膨胀措施 @MVZy
anti-inflationary stance 反通货膨胀立场 `o- <,
apparent deficit 表面赤字 57%cN-
v*
apparent financial solvency 表面偿债能力 uy28=BE
apparent partner 表面合伙人 %=>xzP(z
application for personal assessment 个人入息课税申请书 Z%d4V<fn
application of fund 资金应用 Q9
",
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 zm.sX~j
appointed actuary 委任精算师 7"U,N;y
appointed auditor 委任核数师;委任审计师 ijSYQ
appointed trustee 委任的受托人 u+I3VK_)
appointer 委任人 0pG(+fN_9
apportioned pro rata 按比例分摊 &cejy>K
apportionment 分配;分摊 %6?}gc_
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 aPMM:RP`
apportionment formula 分摊方程式 jYx(
apportionment of estate duty 遗产税的分摊 %zVv3p:
appraisal 估价;评估 (8/xSOZ[
appreciable growth 可观增长 m$j;FKz+|
appreciable impact 显着影响 Q|r1.
appreciable increase 可观增长 D*b|(Oi
appreciation 增值;升值 >sY+Y 22U
appreciation against other currencies 相对其他货币升值 3hjwwLKG$
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 vK/Z9wR*05
appreciation tax 增值税 a];i4lt(c
appropriation 拨款;拨用;拨付 6XqO'G
appropriation account 拨款帐目 ;\0RXirk
Appropriation Bill 拨款法案 @AyW9!vV;3
appropriation-in-aid system 补助拨款办法 q&x#S_!
approved assets 核准资产 0{uX2h
approved basket stock 认可一篮子证券 5Uz(Bi
approved budget 核准预算 NV ~i4R*#
approved charitable donation 认可慈善捐款 ?NeB_<dLa`
approved charitable institution 认可慈善机构 Unk+@$E&
approved currency 核准货币;认可货币 "Vy\- ^
approved estimates 核准预算 !I$RE?7eY
approved estimates of expenditure 核准开支预算 g#NUo/
approved overseas insurer 核准海外保险人 x/v+7Pt_
approved overseas trust company 核准海外信托公司 _JB3+0@
approved pooled investment fund 核准汇集投资基金 8`<GplO
approved provident fund scheme 认可公积金计划 [#H8Mb+7
approved provision 核准拨款 e
u/S
p3@v
approved redeemable share 核准可赎回股份 _3JTHf<+
approved regional stock 认可地区性证券 l0)6[yXK
approved retirement scheme 认可退休金计划 C*zdHzMj
approved subordinated loan 核准附属贷款 gDIB'Y
arbitrage 套戥;套汇;套利 I<f M8t.Y>
arbitrageur 套戥者;套汇者 3_:k12%p
arbitrary amount 临时款项 3"R
ZiOyv
arrangement 措施;安排;协定 ,]'!2?
arrears 欠款 (.)s =
arrears of pay 欠付薪酬 Cl=ExpX/O
arrears of revenue 逾期未收税款;逾期未收的帐项 \|s/_35(
articles of association 组织章程;组织细则;组织章程细则 P]^]
T}5
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 "=O)2}
ascertainment of profit 确定利润 R'U(]&e.j
"Asia Clear" “亚洲结算系统”