allotment 分配;配股 whI4@#
allotment notice 股份配售通知;配股通知 ~D5
-G?%$"
allotment of shares 股份分配 Gb^63.}
allowable 可获宽免;免税的 SrA6}kS
allowable business loss 可扣除的营业亏损 IsE&k2 SD
allowable expenses 可扣税的支出 :lu!%p<$
allowance 免税额;津贴;备抵;准备金 ],c0nz^%BR
allowance for debts 债项的免税额 J.~@j;[2
allowance for depreciation by wear and tear 耗损折旧免税额 3n2^;b/ ]
allowance for funeral expenses 殡殓费的免税额 caEIE0H~
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 rbf5~sw&8+
allowance for repairs and outgoings 修葺及支出方面的免税额 {r&r^!K;
allowance to debtor 给债务人的津贴 k2Q[v
alteration of capital 资本更改 l"8g9z
alternate trustee 候补受托人 m#h`iW
amalgamation 合并 B~o3Z
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 x.gz sd
ambit of charges 征税范围;收费范围
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amended valuation 经修订的估值 `_ ^I 2
American Commodities Exchange 美国商品交易所 ceg\lE:8
American Express Bank Limited 美国运通银行 #mH28UT
American Stock Exchange 美国证券交易所 ejg!1*H@n
amortization 摊销
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amount due from banks 存放银行同业的款项 <_/etw86Z
amount due from banks abroad 存放海外银行同业的款项 }ll&EB
amount due from holding companies 控股公司欠款 3B#fnj
amount due from local banks 存放本港银行同业的款项 |TJ gH<I
amount due to banks 银行同业的存款 #8d#Jw
amount due to banks abroad 海外银行同业的存款 Va[&~lA)
amount due to holding companies 控股公司存款 q4:zr
amount due to local banks 本港银行同业的存款 R1*&rjB
amount due to outport banks 外埠银行同业的存款 D*L@I@
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amount for note issue 发行纸币的款额 (fc_V[(m"
amount of bond 担保契据的款额 " "`z3-
amount of consideration 代价款额 \1R*M
amount of contribution 供款数额 hQ3@Cf W
amount of indebtedness 负债款额 6@Q; LV+
amount of principal of the loan 贷款本金额 Tu:lIy~A
amount of rates chargeable 应征差饷数额 5P*jGOg .
amount of share capital 股本额 !le#7Kii
amount of sums assured 承保款额 L{sFR^-G
amount of variation 变动幅度 P'}EZ'
amount of vote 拨款数额 6heK8*.T
amount payable 应付款额 /p-k'387
amount receivable 应收款额 _bh$
t
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 QKk7"2t|
analysis 分析
iLdUus!
ancillary risk 附属风险 B4OFhtYE
annual account 周年帐目;周年帐目报表;年度决算;年结 6hcs)X7m
annual accounting date 年结日期 nJH'^rO!C
annual allowance 每年免税额;年积金;年度津贴;年津 <MxA;A
annual balance 年度余额 EhW@iYL
annual disposable income 每年可动用收入 =)#XZ[#F
annual estimates 周年预算 UeUOGf ,
annual fee 年费
i[/1AI
annual general meeting 周年大会 %PVu>^
annual growth rate 年增率;每年增长率 f`}u9!jVR
annual long-term supplement 长期个案每年补助金 B
\V;{:
annual pensionable emolument 可供计算退休金的年薪 M7DoAS{6e
annual report 年报 ~HctXe' x
Annual Report on the Consumer Price Index 《消费物价指数年报》 <{V{
2V#
annual return 周年报表;周年申报表;每年报税表格 2Z(?pJyDM
Annual Return Rules 《周年报表规则》 lfoPFJ
Z
annual review of consumer prices 每年消费物价回顾 V(G{_>>
annual roll-forward basis 逐年延展方式 *{fZA;<R
annual salary 年薪 ,[n=PJVw/
annual statement 年度报表;年度决算表 CyS.GdyP
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 b^Do[o}5
annuitant 年金受益人
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annuity 年金 X?8bb! g%Q
annuity contract 年金合约 i;2V
annuity on human life 人寿年金 ~@^ pX*%i
antecedent debt 先前的债项 *@
\LS!N
ante-dated cheque 倒填日期支票 iA2TvP#
anticipated expenditure 预期开支 pfk)_;>,
anticipated net profit 预期纯利 C-2#-{<
anticipated revenue 预期收入 gZ(\/m8Z
anti-inflation measure 反通货膨胀措施 5t-(MY
anti-inflationary stance 反通货膨胀立场 `C:J {`
apparent deficit 表面赤字 $nthMx$
apparent financial solvency 表面偿债能力 ;S2/n$Ju_
apparent partner 表面合伙人 uCFpH5>
application for personal assessment 个人入息课税申请书 BBoVn^Z*R
application of fund 资金应用 e<{Ani0
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 V=GP_^F
appointed actuary 委任精算师 c5Hm94,p
appointed auditor 委任核数师;委任审计师 Oi!uJofW
appointed trustee 委任的受托人 h>NuQo*
appointer 委任人 %Y].i/".;P
apportioned pro rata 按比例分摊 }8'bXG+
apportionment 分配;分摊 k1^&;}/f:
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 oFJx8XU
apportionment formula 分摊方程式 uY)|
apportionment of estate duty 遗产税的分摊 m!<uY?,hf
appraisal 估价;评估 O~bzTn
appreciable growth 可观增长 &W y9%
appreciable impact 显着影响 5DeAH;
appreciable increase 可观增长 r^"pLzAx
appreciation 增值;升值 [{-;cpM\
appreciation against other currencies 相对其他货币升值 LwCf}4u"
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $Jy1=/W&
appreciation tax 增值税 ADZ
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appropriation 拨款;拨用;拨付 pu+jw
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appropriation account 拨款帐目 c(S66lp
Appropriation Bill 拨款法案 "Kn%|\YL@4
appropriation-in-aid system 补助拨款办法 z!\)
sL/"
approved assets 核准资产 8z"*CJ@
approved basket stock 认可一篮子证券 #.W<[KZf
approved budget 核准预算 IsiCHtY9
approved charitable donation 认可慈善捐款 uHO>FM,
approved charitable institution 认可慈善机构 xcl8q:
approved currency 核准货币;认可货币 4}HY= 0Um
approved estimates 核准预算 }W* q
approved estimates of expenditure 核准开支预算 +,ZQ(
ZW
approved overseas insurer 核准海外保险人 !.5,RIf
approved overseas trust company 核准海外信托公司 h-:te9p6>4
approved pooled investment fund 核准汇集投资基金 uyWt{>$
approved provident fund scheme 认可公积金计划 ||kUi=5
approved provision 核准拨款 64-;| k4F
approved redeemable share 核准可赎回股份
U>
1v oc
approved regional stock 认可地区性证券
L Z#SX5N
approved retirement scheme 认可退休金计划 2~*.X^dR
approved subordinated loan 核准附属贷款 KdtQJ:_`k
arbitrage 套戥;套汇;套利 kEM|;&=_
arbitrageur 套戥者;套汇者 5XA{<)$
arbitrary amount 临时款项 <@2g.+9
arrangement 措施;安排;协定 ^NiS7 )FX
arrears 欠款 n[`FoY
arrears of pay 欠付薪酬 rXu^]CK
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arrears of revenue 逾期未收税款;逾期未收的帐项 qUtlh,4)
articles of association 组织章程;组织细则;组织章程细则 ).1F0T
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ":N
EI
ascertainment of profit 确定利润 1$ C\`
"Asia Clear" “亚洲结算系统”