allotment 分配;配股 4H hQzVM{
allotment notice 股份配售通知;配股通知 Z
'_EX7r
allotment of shares 股份分配 v,Yz\onB^
allowable 可获宽免;免税的 !KL
Y*bt6
allowable business loss 可扣除的营业亏损 ZCDcf
allowable expenses 可扣税的支出 qQe23,x@5
allowance 免税额;津贴;备抵;准备金 <%=@Ue
allowance for debts 债项的免税额 #RP7?yGM,
allowance for depreciation by wear and tear 耗损折旧免税额 !\|L(Paf
allowance for funeral expenses 殡殓费的免税额 kXW$[R
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 9`5qVM1O{
allowance for repairs and outgoings 修葺及支出方面的免税额 S/Gy:GIf
allowance to debtor 给债务人的津贴 zwdi$rM5
alteration of capital 资本更改 WxS$yUu
alternate trustee 候补受托人 Kr74|W=
amalgamation 合并 v v]rXJu1
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,{sCI/
ambit of charges 征税范围;收费范围 HKYJgx
amended valuation 经修订的估值 %$zX a%A
American Commodities Exchange 美国商品交易所 G$CI~0Se:
American Express Bank Limited 美国运通银行 )}4xmf@gl
American Stock Exchange 美国证券交易所 @H|3e@5([
amortization 摊销 Tw!_=zy(Gw
amount due from banks 存放银行同业的款项 SAN/fnM
amount due from banks abroad 存放海外银行同业的款项 qm|T<zsDY#
amount due from holding companies 控股公司欠款 ZvkBF9d
amount due from local banks 存放本港银行同业的款项 Hb@P
Qcj
amount due to banks 银行同业的存款 Xv?'*2J
amount due to banks abroad 海外银行同业的存款 q|kkdK|N/Y
amount due to holding companies 控股公司存款
bj U]]
amount due to local banks 本港银行同业的存款 ( 2i{8
amount due to outport banks 外埠银行同业的存款 |gM@}!DL
amount for note issue 发行纸币的款额 THz=_L6
amount of bond 担保契据的款额 gBJM|"_A?
amount of consideration 代价款额 'v_VyK*w
amount of contribution 供款数额 W3Dtt-)E
amount of indebtedness 负债款额 h0Ilxa
amount of principal of the loan 贷款本金额 k{.`=j
amount of rates chargeable 应征差饷数额 (-es
UOB.
amount of share capital 股本额 o7t#yw3
amount of sums assured 承保款额 {%XDr,myd
amount of variation 变动幅度 KmaMS(A(3
amount of vote 拨款数额 p|VgtQ/)%
amount payable 应付款额 SD=9fh0l
amount receivable 应收款额 o :_'R5
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ys Td'J
analysis 分析 -%>.Z1uj
ancillary risk 附属风险 ^RE("'+
annual account 周年帐目;周年帐目报表;年度决算;年结 L(\o66a-rV
annual accounting date 年结日期 d9yfSZ
annual allowance 每年免税额;年积金;年度津贴;年津 av4g/7=
annual balance 年度余额 ^HI}bS1+|
annual disposable income 每年可动用收入 z*OQ4_
annual estimates 周年预算 S_Ug=8r4
annual fee 年费 g;t>jgX
annual general meeting 周年大会 FOD_m&+
annual growth rate 年增率;每年增长率 9
e'9$-z
annual long-term supplement 长期个案每年补助金 A
#8Dv&$Pr
annual pensionable emolument 可供计算退休金的年薪 fv?vfI+m
annual report 年报 KImazS^
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,[|4{qli\
annual return 周年报表;周年申报表;每年报税表格 _Sn7z?
Annual Return Rules 《周年报表规则》 q5u"v
annual review of consumer prices 每年消费物价回顾 /GMT
annual roll-forward basis 逐年延展方式 $C~OV@I
annual salary 年薪 <hM
`]/J55
annual statement 年度报表;年度决算表 6xAR:
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 \KT}T
annuitant 年金受益人 +6+!M_0wA
annuity 年金 =#sr4T
annuity contract 年金合约 <t)D`nY\
annuity on human life 人寿年金 g=_@j`
antecedent debt 先前的债项 M3/_E7Qoj
ante-dated cheque 倒填日期支票 N!W2O>VS
anticipated expenditure 预期开支 V
j"B/@
anticipated net profit 预期纯利 ,
pMH`
anticipated revenue 预期收入 L[cl$pYV
anti-inflation measure 反通货膨胀措施 oJbMUEQQq
anti-inflationary stance 反通货膨胀立场 CJ#1
j>
apparent deficit 表面赤字 gQ~X;'
apparent financial solvency 表面偿债能力 5p`.RWls
apparent partner 表面合伙人 D+xHTQNTL
application for personal assessment 个人入息课税申请书 P*zOt]T
application of fund 资金应用 L>1i~c&V
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 8^ezqd`
appointed actuary 委任精算师 i\z ,)xp
appointed auditor 委任核数师;委任审计师 k^v P|*eu
appointed trustee 委任的受托人 Zm~oV?6
appointer 委任人 (2fWJ% 7VG
apportioned pro rata 按比例分摊 O6Jn$'os1#
apportionment 分配;分摊 yp.\KLq8)
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :{ Q[kYj
apportionment formula 分摊方程式 tf_
<w?~
apportionment of estate duty 遗产税的分摊
`UDB9Ca
appraisal 估价;评估 l=?G
"1
appreciable growth 可观增长 Zcg@]Sx(I
appreciable impact 显着影响 Ww
Bs_OMc
appreciable increase 可观增长 n#lZRwhq
appreciation 增值;升值 1Xj>kE:
appreciation against other currencies 相对其他货币升值 Uel^rfE`
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 fkmN?CU{1%
appreciation tax 增值税
zs@xw@
appropriation 拨款;拨用;拨付 {e'V^l.v
appropriation account 拨款帐目 |H7f@b]Sk
Appropriation Bill 拨款法案 ofIw7D*h
appropriation-in-aid system 补助拨款办法 CBvvvgI o
approved assets 核准资产 \>@QJ
approved basket stock 认可一篮子证券 `X ;2lgL
approved budget 核准预算 eod-N}o
approved charitable donation 认可慈善捐款 -"Hy%wE
approved charitable institution 认可慈善机构 }:2GD0Ru
approved currency 核准货币;认可货币 !H[K"7w
approved estimates 核准预算 F2#s^4Ii
approved estimates of expenditure 核准开支预算
YD|;xuh
approved overseas insurer 核准海外保险人 !<2%N3l
approved overseas trust company 核准海外信托公司 jdWA)N}kDG
approved pooled investment fund 核准汇集投资基金 0k\BE\PQk
approved provident fund scheme 认可公积金计划 cgevP`*]
approved provision 核准拨款 u>W:SM
approved redeemable share 核准可赎回股份 (^4V]N&
approved regional stock 认可地区性证券 C`LHFqv
approved retirement scheme 认可退休金计划 :kz"Wya.
approved subordinated loan 核准附属贷款 wz{]CQ 7"
arbitrage 套戥;套汇;套利 M8HHyV[AmC
arbitrageur 套戥者;套汇者 Bc^MZ~+ip
arbitrary amount 临时款项 N,M[Opm
arrangement 措施;安排;协定 =2rkaBFC
arrears 欠款 />,KWHR|:
arrears of pay 欠付薪酬 M!j: 2dT"
arrears of revenue 逾期未收税款;逾期未收的帐项 "cVJqW
articles of association 组织章程;组织细则;组织章程细则 3!:?OUhx
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 RAps`)OR?
ascertainment of profit 确定利润 VA^yv1We
"Asia Clear" “亚洲结算系统”