allotment 分配;配股 /
yCV-L2J
allotment notice 股份配售通知;配股通知 7~'@m(9e
allotment of shares 股份分配 X6RM2
allowable 可获宽免;免税的 9[Mu
allowable business loss 可扣除的营业亏损 qb
&*,zN
allowable expenses 可扣税的支出 Ry C7
allowance 免税额;津贴;备抵;准备金 YSbN=Rj
allowance for debts 债项的免税额 K
4BMa]/U
allowance for depreciation by wear and tear 耗损折旧免税额 -|mABHjx*
allowance for funeral expenses 殡殓费的免税额 x%1Rp[
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ]7;;uhn`
allowance for repairs and outgoings 修葺及支出方面的免税额 |UG)*t/
allowance to debtor 给债务人的津贴 yrw!b\
alteration of capital 资本更改 Jp- hFD
alternate trustee 候补受托人 Vs
>1%$If
amalgamation 合并 &3<]F
K
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !?{5ET,gtN
ambit of charges 征税范围;收费范围
GfDA5v[
amended valuation 经修订的估值 8J} J;Ga
American Commodities Exchange 美国商品交易所 1Q<
a+
l
American Express Bank Limited 美国运通银行 *"@P2F&
American Stock Exchange 美国证券交易所 d9s"y?8
amortization 摊销 zx27aZ[
amount due from banks 存放银行同业的款项 4y'REC
amount due from banks abroad 存放海外银行同业的款项 *d(Dk*(
amount due from holding companies 控股公司欠款 vJ!t.Vou
amount due from local banks 存放本港银行同业的款项 i
|*:gH
amount due to banks 银行同业的存款 0!Yi.'+
amount due to banks abroad 海外银行同业的存款 "2mVW_k
amount due to holding companies 控股公司存款 c!zu0\[Id
amount due to local banks 本港银行同业的存款 WVZ\4y
amount due to outport banks 外埠银行同业的存款 E%TvGe;#
amount for note issue 发行纸币的款额 eX\t]{\oC
amount of bond 担保契据的款额 YpJzRm{Ra
amount of consideration 代价款额 c c:xT0Y
amount of contribution 供款数额 j2+&B9(
amount of indebtedness 负债款额
uJQeZEe
amount of principal of the loan 贷款本金额 q6q=,<T%S
amount of rates chargeable 应征差饷数额 J#\/znT
amount of share capital 股本额 gb-n~m[y
amount of sums assured 承保款额 nN[,$`JD,
amount of variation 变动幅度 ,Fb#%r%
amount of vote 拨款数额 ?pFHpz
amount payable 应付款额 I8m(p+Z=
amount receivable 应收款额 SLW1]ZaG
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Gv`PCA@/d
analysis 分析 ipsNiFv:
ancillary risk 附属风险 46b.= }
annual account 周年帐目;周年帐目报表;年度决算;年结 K|iNEhuc
annual accounting date 年结日期 <R2bz1!h.
annual allowance 每年免税额;年积金;年度津贴;年津 pcE.
annual balance 年度余额 _Q QO&0Z
annual disposable income 每年可动用收入 *fE5Z;!}
annual estimates 周年预算 N3,EF1%
annual fee 年费 /SyiJCx0
annual general meeting 周年大会 Xr@0RFdr[
annual growth rate 年增率;每年增长率 kHJjdgV
annual long-term supplement 长期个案每年补助金 i+OyBDkJM!
annual pensionable emolument 可供计算退休金的年薪 U9Sp$$L
annual report 年报 hSxf;>(d
Annual Report on the Consumer Price Index 《消费物价指数年报》 O?P6rXKr
annual return 周年报表;周年申报表;每年报税表格 9vXrC_W9
Annual Return Rules 《周年报表规则》 0'gJSrgNI
annual review of consumer prices 每年消费物价回顾 IlH*s/
annual roll-forward basis 逐年延展方式 Q~jUZ-qN
annual salary 年薪 iKu5K0x{>I
annual statement 年度报表;年度决算表 ,$*$w<
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
8$1<N
annuitant 年金受益人 !O*\|7A(
annuity 年金 Yt&^i(
annuity contract 年金合约 'Ic$p>
annuity on human life 人寿年金 C@xh$(y
antecedent debt 先前的债项 ~GZ(Ou-&
ante-dated cheque 倒填日期支票 J:t1W=lJ3
anticipated expenditure 预期开支 %GJ,&b|
anticipated net profit 预期纯利 ZZ.Gp
B.
anticipated revenue 预期收入 j#29L"
anti-inflation measure 反通货膨胀措施 JD.WH|sZ5
anti-inflationary stance 反通货膨胀立场 5K,Y6I&$SJ
apparent deficit 表面赤字 >XBLm`a
apparent financial solvency 表面偿债能力 t'^/}=c-
apparent partner 表面合伙人 Y6+nfh_
application for personal assessment 个人入息课税申请书 )8yNqnD
application of fund 资金应用 }=NjFK_6
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 -|g~--@Q
appointed actuary 委任精算师
cO'
\s
appointed auditor 委任核数师;委任审计师 <~'\~Z d+
appointed trustee 委任的受托人 `C,47 9~J
appointer 委任人 ='a$>JVJ5
apportioned pro rata 按比例分摊 /aP`|&G,)
apportionment 分配;分摊 4~D?F'o
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~h -0rE
apportionment formula 分摊方程式 |[8&5[);
apportionment of estate duty 遗产税的分摊 <f1Pj
appraisal 估价;评估 O",:0<
appreciable growth 可观增长 4\3Z$%2^LZ
appreciable impact 显着影响 Ve<l7U;
appreciable increase 可观增长 t=5K#SX}
appreciation 增值;升值 woQYP
,
appreciation against other currencies 相对其他货币升值 L9"V$MO
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 K%.\@l2Cp
appreciation tax 增值税 @jX[Ho0W'
appropriation 拨款;拨用;拨付 >Is
Rd
appropriation account 拨款帐目 +g%kr~w=
Appropriation Bill 拨款法案 h>9GfF3
appropriation-in-aid system 补助拨款办法 $0
eyp]XC\
approved assets 核准资产 YuFJJAJ
approved basket stock 认可一篮子证券 Ng2qu!F7
approved budget 核准预算 \IIR2Xf,K
approved charitable donation 认可慈善捐款 >k5nU^|B1
approved charitable institution 认可慈善机构 YhRES]^
approved currency 核准货币;认可货币 6|L<
?
X
approved estimates 核准预算 5?{a=r9
approved estimates of expenditure 核准开支预算 h#a,<B|
approved overseas insurer 核准海外保险人 s7[du_)
approved overseas trust company 核准海外信托公司 IZ/+RO n
approved pooled investment fund 核准汇集投资基金 P-.>vi^+
approved provident fund scheme 认可公积金计划 h@&&.S`B
approved provision 核准拨款 x[zt(kC0+
approved redeemable share 核准可赎回股份 ,E
<(K8
approved regional stock 认可地区性证券 L TzD\C'
approved retirement scheme 认可退休金计划 W$=Ad *
approved subordinated loan 核准附属贷款 NJRk##Z
arbitrage 套戥;套汇;套利 *F[@lY\p
arbitrageur 套戥者;套汇者 -A^18r
arbitrary amount 临时款项 Kf/1;:^
arrangement 措施;安排;协定 ?#da4W
arrears 欠款 a"@k11
arrears of pay 欠付薪酬 $hXhq*5|c
arrears of revenue 逾期未收税款;逾期未收的帐项 j#hFx+S
articles of association 组织章程;组织细则;组织章程细则 Yi1lvB?m
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 c 2t<WRG
ascertainment of profit 确定利润 G(" S6u
"Asia Clear" “亚洲结算系统”