allotment 分配;配股 d_=@1JM>
allotment notice 股份配售通知;配股通知 WS8m^~S@\
allotment of shares 股份分配 {~>?%]tf
allowable 可获宽免;免税的 }\}pSq
W
allowable business loss 可扣除的营业亏损 wXp
A1,i
allowable expenses 可扣税的支出 <qN0Q7
allowance 免税额;津贴;备抵;准备金 C
J S
allowance for debts 债项的免税额 Xu`c_
allowance for depreciation by wear and tear 耗损折旧免税额 Zpg/T K
allowance for funeral expenses 殡殓费的免税额 Ql
a'vcT
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 b'Qia'a%
allowance for repairs and outgoings 修葺及支出方面的免税额 \bqIe}
3V7
allowance to debtor 给债务人的津贴 e> ~g!S}G
alteration of capital 资本更改
RvKP&
alternate trustee 候补受托人 .MkHB0
2N
amalgamation 合并
^pZ1uN!b
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 GqumH/;
ambit of charges 征税范围;收费范围 ?|'+5$
amended valuation 经修订的估值 IY6DZP
American Commodities Exchange 美国商品交易所 5=tvB,Ux4
American Express Bank Limited 美国运通银行 \"B?'Ep;
American Stock Exchange 美国证券交易所 v.:aICB5
amortization 摊销 >_P7 k5Y^
amount due from banks 存放银行同业的款项 }#'wy
amount due from banks abroad 存放海外银行同业的款项 ;EbGW&T
amount due from holding companies 控股公司欠款 |m7U^
amount due from local banks 存放本港银行同业的款项 Aifc0P-H
amount due to banks 银行同业的存款 O,R5csMh
amount due to banks abroad 海外银行同业的存款 I&~kwOP
amount due to holding companies 控股公司存款 m7wD#?lm
amount due to local banks 本港银行同业的存款 ]|
6
2l+
amount due to outport banks 外埠银行同业的存款 )=l~XV
amount for note issue 发行纸币的款额 _O)xE9t#ru
amount of bond 担保契据的款额 D7|[:``
amount of consideration 代价款额 <+ UEM~)
amount of contribution 供款数额 GL$!JKWp
amount of indebtedness 负债款额 k`JP
amount of principal of the loan 贷款本金额 vN:gu\^-
amount of rates chargeable 应征差饷数额 xF:
O6KL
amount of share capital 股本额 \7PPFKS
amount of sums assured 承保款额 `s5<PCq
amount of variation 变动幅度 d4KTwn5g
amount of vote 拨款数额 K}"xZy Tm1
amount payable 应付款额 YXI_ '
amount receivable 应收款额 .zQ:u{FT
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 IvGQ7
VLr
analysis 分析 xY9#ouF
ancillary risk 附属风险 P8!O
N=
annual account 周年帐目;周年帐目报表;年度决算;年结 m3W:\LTTp
annual accounting date 年结日期 koOkm:(,
annual allowance 每年免税额;年积金;年度津贴;年津 MyB&mC7Es
annual balance 年度余额 FY_.Vp
annual disposable income 每年可动用收入 ap=m5h27
annual estimates 周年预算 G2
A#&86J{
annual fee 年费 WLl_;BgN
annual general meeting 周年大会 FJ0Ity4u6
annual growth rate 年增率;每年增长率 {y)O?9q
annual long-term supplement 长期个案每年补助金 ws8@yr<R
annual pensionable emolument 可供计算退休金的年薪 ]j> W9n?
annual report 年报 MB.\G.bV
Annual Report on the Consumer Price Index 《消费物价指数年报》 HS> (y2}'
annual return 周年报表;周年申报表;每年报税表格 e$]`
Annual Return Rules 《周年报表规则》 ta"uxL\gge
annual review of consumer prices 每年消费物价回顾 U-Ia$b-5!
annual roll-forward basis 逐年延展方式 8G$ %DZ $
annual salary 年薪
m,}0p
annual statement 年度报表;年度决算表 0VsQ$4'V^
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 oV"d%ks
annuitant 年金受益人 HVO
mM17
annuity 年金 =k.:XblEe[
annuity contract 年金合约 DUH\/<^g
annuity on human life 人寿年金 x{K^u"
antecedent debt 先前的债项 k1tJ$}
ante-dated cheque 倒填日期支票 _)|_KQQu
anticipated expenditure 预期开支 ycYT1Sg8
anticipated net profit 预期纯利 PPoQNW
anticipated revenue 预期收入 m 2c>RCq
anti-inflation measure 反通货膨胀措施 _Z~cJIEU
anti-inflationary stance 反通货膨胀立场 dRwOt
apparent deficit 表面赤字 ]0
N'Wtbn
apparent financial solvency 表面偿债能力 e7e6b-"_2
apparent partner 表面合伙人 S1jI8 #z}_
application for personal assessment 个人入息课税申请书 +c)"p4m
application of fund 资金应用 LX<arHz
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 _N8Tu~lqV
appointed actuary 委任精算师 F`!B!uY
appointed auditor 委任核数师;委任审计师 A:|dY^,:?*
appointed trustee 委任的受托人 Zop3[-
appointer 委任人 [zXKS|
apportioned pro rata 按比例分摊 ]vj.s/F~
apportionment 分配;分摊 E/bIq}R6
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6P,vGmR
apportionment formula 分摊方程式 2P
\k;T(
apportionment of estate duty 遗产税的分摊 $DPMi9,7^
appraisal 估价;评估 Xae0xs
appreciable growth 可观增长 Y~I$goT
appreciable impact 显着影响 tG8)!
appreciable increase 可观增长 ~K'e}<-G
appreciation 增值;升值 7#
>;iG
uz
appreciation against other currencies 相对其他货币升值 \YUl$d0
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
.'`7JU#{
appreciation tax 增值税 mCM7FFl I
appropriation 拨款;拨用;拨付 Q`?+w+y7
appropriation account 拨款帐目 $d
b]b
Appropriation Bill 拨款法案 /zt9;^e
appropriation-in-aid system 补助拨款办法 DlC\sm
approved assets 核准资产 &[u>^VO8
approved basket stock 认可一篮子证券 nP]tc
approved budget 核准预算 #Z;6f{yWf
approved charitable donation 认可慈善捐款 $~>3bik@
approved charitable institution 认可慈善机构
|gXtP-
approved currency 核准货币;认可货币 E`E$ }iLs
approved estimates 核准预算 s|40v@M
approved estimates of expenditure 核准开支预算 G.j R
approved overseas insurer 核准海外保险人 @|I:A
approved overseas trust company 核准海外信托公司 V[9#+l~#
approved pooled investment fund 核准汇集投资基金 NO$n-<ag
approved provident fund scheme 认可公积金计划 ZtzS
G@f
approved provision 核准拨款 2T3TD%
approved redeemable share 核准可赎回股份 ^O>G?a
approved regional stock 认可地区性证券 k8>(-W"A
approved retirement scheme 认可退休金计划 4Cd#S9<ed
approved subordinated loan 核准附属贷款 M.DU^-7
arbitrage 套戥;套汇;套利 f/1soGA
arbitrageur 套戥者;套汇者 ^pI&f{q
arbitrary amount 临时款项 8PN/*Sa
arrangement 措施;安排;协定 LwPZR E#
arrears 欠款 oAnNdo
arrears of pay 欠付薪酬 t1LIZ5JY
arrears of revenue 逾期未收税款;逾期未收的帐项 yQP!Vt^
articles of association 组织章程;组织细则;组织章程细则 l ~bjNhk
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 OO7
sj@
ascertainment of profit 确定利润 8`\^wG$W
"Asia Clear" “亚洲结算系统”