allotment 分配;配股 R7;SZo
allotment notice 股份配售通知;配股通知 l
TY%,s
allotment of shares 股份分配 C)~YWx@v
allowable 可获宽免;免税的 PVP,2Yq!
allowable business loss 可扣除的营业亏损 *:J#[ET,
allowable expenses 可扣税的支出 >ygyPl
;1s
allowance 免税额;津贴;备抵;准备金 ` wuA}v3!
allowance for debts 债项的免税额 %_0,z`f
allowance for depreciation by wear and tear 耗损折旧免税额
O<Qa1Ow7f
allowance for funeral expenses 殡殓费的免税额 v_)a=I%o&2
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 2.ud P
allowance for repairs and outgoings 修葺及支出方面的免税额 t
j&+HC
allowance to debtor 给债务人的津贴 !sQ$a#Ea
alteration of capital 资本更改 j/4N
alternate trustee 候补受托人 a\S"d
amalgamation 合并 U_v{Vs
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Rp4EB:*
ambit of charges 征税范围;收费范围 )f1<-a"D|
amended valuation 经修订的估值 _QbLg"O
American Commodities Exchange 美国商品交易所 D
M(WYL{
American Express Bank Limited 美国运通银行 0,)B~|+
American Stock Exchange 美国证券交易所 |7,|-s[R^
amortization 摊销 VgtWT`F.I
amount due from banks 存放银行同业的款项 [_hHZMTH
amount due from banks abroad 存放海外银行同业的款项 u
'DM?mV:-
amount due from holding companies 控股公司欠款 %VOn;_Q*B
amount due from local banks 存放本港银行同业的款项 s
`HSTq2
amount due to banks 银行同业的存款 F(>']D9$.
amount due to banks abroad 海外银行同业的存款 T
=35?
amount due to holding companies 控股公司存款 E{kh)-
amount due to local banks 本港银行同业的存款 iwWy]V m7
amount due to outport banks 外埠银行同业的存款 xx0s`5
amount for note issue 发行纸币的款额 4r;!b;3
amount of bond 担保契据的款额 ZZOBMF7
amount of consideration 代价款额 lwYk`'
amount of contribution 供款数额 Uhfm@1 cz&
amount of indebtedness 负债款额 .yE!,^j.gB
amount of principal of the loan 贷款本金额 j2# nCU54Z
amount of rates chargeable 应征差饷数额 L@2%a'
amount of share capital 股本额 FL% GW:
amount of sums assured 承保款额 _+g5;S5
amount of variation 变动幅度 hYMIe]kJ
amount of vote 拨款数额 RmxgCe(2a
amount payable 应付款额 0-p LCf
amount receivable 应收款额 z"*X/T
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 pA%XqG*=Y
analysis 分析 `<kHNcm
ancillary risk 附属风险 [?x9NQ{
annual account 周年帐目;周年帐目报表;年度决算;年结 -NtT@ +AE
annual accounting date 年结日期 kKVd4B[#*
annual allowance 每年免税额;年积金;年度津贴;年津 x7K
annual balance 年度余额 s:lar4>kM
annual disposable income 每年可动用收入 Tl5K'3
annual estimates 周年预算 JW9^
C
annual fee 年费 K]' 84!l
annual general meeting 周年大会 qb(#{Sw0
annual growth rate 年增率;每年增长率 *6^|i}
annual long-term supplement 长期个案每年补助金 ?(Q" y\
annual pensionable emolument 可供计算退休金的年薪 wH=
annual report 年报 Cbm
Annual Report on the Consumer Price Index 《消费物价指数年报》 U^vQr
%ha
annual return 周年报表;周年申报表;每年报税表格
RR!(,j^M
Annual Return Rules 《周年报表规则》 tW 53&q\=
annual review of consumer prices 每年消费物价回顾 UMwB. *
annual roll-forward basis 逐年延展方式 {k] 2h4 &h
annual salary 年薪 Vd3'dq8/?
annual statement 年度报表;年度决算表 v'Ce|.;
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 ]'V8{l
annuitant 年金受益人 dQ ?4@
annuity 年金 7Ipt~K}
annuity contract 年金合约 P7QOlTQI
annuity on human life 人寿年金 .+>w0FG.
antecedent debt 先前的债项 tagkklJ~
ante-dated cheque 倒填日期支票 v1<gNb)`
anticipated expenditure 预期开支 BT;hW7){9
anticipated net profit 预期纯利 ozH7c_ <
anticipated revenue 预期收入 =BQM(mal
anti-inflation measure 反通货膨胀措施 3Yf%M66t
anti-inflationary stance 反通货膨胀立场 eO;i1 >
apparent deficit 表面赤字 |0FRKD]
apparent financial solvency 表面偿债能力 }HtP8F8!x
apparent partner 表面合伙人 ~fw 6sY#
application for personal assessment 个人入息课税申请书 JPfNf3<@My
application of fund 资金应用 v{`Z
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 J9S9rir&
appointed actuary 委任精算师 5w"f.d'
appointed auditor 委任核数师;委任审计师 W[PZQCL}K)
appointed trustee 委任的受托人 H|;6K`O_
appointer 委任人 <_@ K4zV
apportioned pro rata 按比例分摊 6cz%>@
apportionment 分配;分摊 q9o =,[
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 jb1OcI%
apportionment formula 分摊方程式
hh<5?1
apportionment of estate duty 遗产税的分摊 wGa0w*$
appraisal 估价;评估 11}sRu/
appreciable growth 可观增长 FP<RoA?W
appreciable impact 显着影响 z1}YoCj1
appreciable increase 可观增长 =o\:@I[
appreciation 增值;升值 +#8?y
5~q
appreciation against other currencies 相对其他货币升值 {`QF(WL
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 hnZI{2XzBE
appreciation tax 增值税 ANtp7ad
appropriation 拨款;拨用;拨付 b9ysxuUdS
appropriation account 拨款帐目 uW%7X2K
Appropriation Bill 拨款法案 nL!h hseH
appropriation-in-aid system 补助拨款办法 pcXY6[#N
approved assets 核准资产 v:1l2Y)g
approved basket stock 认可一篮子证券 ya5a7
approved budget 核准预算 vb/*ILS
approved charitable donation 认可慈善捐款 zOYkkQE3mJ
approved charitable institution 认可慈善机构 #@H{Ypn`
approved currency 核准货币;认可货币 ~-x8@ /
approved estimates 核准预算 UXD?gK1
approved estimates of expenditure 核准开支预算 u_.V]Rjc
approved overseas insurer 核准海外保险人 fHvQ 9*T
approved overseas trust company 核准海外信托公司 UT[nzbG
approved pooled investment fund 核准汇集投资基金 g0I<Fan
approved provident fund scheme 认可公积金计划 zf$&+E-
approved provision 核准拨款 h95C4jBE
approved redeemable share 核准可赎回股份 &:=
approved regional stock 认可地区性证券 Ht?
u{\p@
approved retirement scheme 认可退休金计划 pC(AM=RY!
approved subordinated loan 核准附属贷款 3~6F`G
arbitrage 套戥;套汇;套利 VOwt2&mZ
arbitrageur 套戥者;套汇者 8=gr F
arbitrary amount 临时款项 Fp4?/-]
arrangement 措施;安排;协定 /-z_"G
arrears 欠款 _Ptf^+
arrears of pay 欠付薪酬 +JZ<9,
4
arrears of revenue 逾期未收税款;逾期未收的帐项 fC
xN!
articles of association 组织章程;组织细则;组织章程细则
6yk
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 TFbCJ@X
ascertainment of profit 确定利润 ^!k^=ST1J
"Asia Clear" “亚洲结算系统”