allotment 分配;配股 d%k7n+ICQ4
allotment notice 股份配售通知;配股通知 {K+f&75
allotment of shares 股份分配 ]CLM'$
allowable 可获宽免;免税的 -B-G$ii
allowable business loss 可扣除的营业亏损
8?LT*>!
allowable expenses 可扣税的支出 5B)&;[
allowance 免税额;津贴;备抵;准备金 %bTuE' `b
allowance for debts 债项的免税额 B0|W
allowance for depreciation by wear and tear 耗损折旧免税额 =cV|o]
allowance for funeral expenses 殡殓费的免税额 99*k&mb
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 AH n!>w,
allowance for repairs and outgoings 修葺及支出方面的免税额 ,*W~M&n"m
allowance to debtor 给债务人的津贴 a6vej
alteration of capital 资本更改 >z
%YKdq
alternate trustee 候补受托人 MuMq%uDA"
amalgamation 合并 j"6|$Ze8
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 U%bm{oVn
ambit of charges 征税范围;收费范围
tgG
8pL
amended valuation 经修订的估值 h=`$ec
American Commodities Exchange 美国商品交易所 yfV]f
LZ
American Express Bank Limited 美国运通银行 $=diG
American Stock Exchange 美国证券交易所 plPPf+\
amortization 摊销 z4_
B/Q
amount due from banks 存放银行同业的款项 Ojz'p5d`>
amount due from banks abroad 存放海外银行同业的款项 swZi
O_85
amount due from holding companies 控股公司欠款 N9|J\;fzT
amount due from local banks 存放本港银行同业的款项 O EaL2T
amount due to banks 银行同业的存款 #&)H&H}
amount due to banks abroad 海外银行同业的存款 /UK?&+1qE
amount due to holding companies 控股公司存款 I1m[M?
amount due to local banks 本港银行同业的存款 W7A!QS
amount due to outport banks 外埠银行同业的存款 F8<G9#%s\
amount for note issue 发行纸币的款额 $\*Z
amount of bond 担保契据的款额 M`K]g&57hL
amount of consideration 代价款额 U -O
D
amount of contribution 供款数额 ~vt*%GN3
amount of indebtedness 负债款额 RiAg:
amount of principal of the loan 贷款本金额 '8zd]U
amount of rates chargeable 应征差饷数额 }v}F8}4
amount of share capital 股本额 I)1ih
amount of sums assured 承保款额 d #1&"(
amount of variation 变动幅度 5B|.cOE
amount of vote 拨款数额 pLe4dz WA
amount payable 应付款额 %XN;S29d5W
amount receivable 应收款额 ]cP%d-x}
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 # *pB"L
analysis 分析 *cM=>3ws/
ancillary risk 附属风险 @!oN]0`F;
annual account 周年帐目;周年帐目报表;年度决算;年结 `XE>Td>Bs
annual accounting date 年结日期 +`wr{kB$~
annual allowance 每年免税额;年积金;年度津贴;年津 2?%4|@*H?
annual balance 年度余额 @`
Pn<_L
annual disposable income 每年可动用收入 8D`+3
annual estimates 周年预算 TYD( 6N
annual fee 年费 4|&/#Cz^Y
annual general meeting 周年大会 Epp>L.?r
annual growth rate 年增率;每年增长率
Hy:x.'i
annual long-term supplement 长期个案每年补助金 kJ"rRsK
annual pensionable emolument 可供计算退休金的年薪 0~ nCT&V
annual report 年报 d+)L K~
Annual Report on the Consumer Price Index 《消费物价指数年报》 VRY(@# q
annual return 周年报表;周年申报表;每年报税表格 e@VJ-s
Annual Return Rules 《周年报表规则》 r3?8nQ$
annual review of consumer prices 每年消费物价回顾 {M:/HQo
annual roll-forward basis 逐年延展方式 NLpKh1g
annual salary 年薪 !I1p`_(_7
annual statement 年度报表;年度决算表 aWimg6q
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 p/_W*0/i
annuitant 年金受益人 l-W)?d
annuity 年金 9~j"6wS
annuity contract 年金合约 7Z:3xb&>
annuity on human life 人寿年金 XM!oN^
antecedent debt 先前的债项 :_
i1gY)
ante-dated cheque 倒填日期支票 >F^$
' b]
anticipated expenditure 预期开支 V^FM-bg%9
anticipated net profit 预期纯利 cHr]{@7Cs
anticipated revenue 预期收入 [V_mF
anti-inflation measure 反通货膨胀措施 ::02?
anti-inflationary stance 反通货膨胀立场 ynra%"sd
apparent deficit 表面赤字 >.P*lT
apparent financial solvency 表面偿债能力 |%8t.Z
apparent partner 表面合伙人 +7OE,RoQ
application for personal assessment 个人入息课税申请书 q*R~gEi#yk
application of fund 资金应用 )x[=}0C
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 =CF
g~8W
appointed actuary 委任精算师 o/,%rA4
appointed auditor 委任核数师;委任审计师 GB `n
appointed trustee 委任的受托人 rkS'OC
appointer 委任人 \I
i#R
apportioned pro rata 按比例分摊 {=I,+[(
apportionment 分配;分摊 "fNv(> -7s
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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apportionment formula 分摊方程式 F !v01]O
apportionment of estate duty 遗产税的分摊 J%ws-A?6rN
appraisal 估价;评估 #q34>}O< O
appreciable growth 可观增长 Z{(Gib~{N
appreciable impact 显着影响 P[H`]q|
appreciable increase 可观增长 W!8$:Ih_Z
appreciation 增值;升值 .Sw4{m[g
appreciation against other currencies 相对其他货币升值 lbIW1z%:sy
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 6k,@+@]t.
appreciation tax 增值税 <F_w4!
appropriation 拨款;拨用;拨付 o>]w76A^(
appropriation account 拨款帐目 5r8
["
Appropriation Bill 拨款法案 HWoMzp5="3
appropriation-in-aid system 补助拨款办法 n$j
B"1
approved assets 核准资产 _kOuD}_|
approved basket stock 认可一篮子证券 $aXYtHI
approved budget 核准预算 Y
uZ
approved charitable donation 认可慈善捐款 X+emJ&Z$@
approved charitable institution 认可慈善机构 K'e!BZm6Q
approved currency 核准货币;认可货币 /Y\q&}
approved estimates 核准预算 Q!~1Xc0S`p
approved estimates of expenditure 核准开支预算 3S^Qo9S
approved overseas insurer 核准海外保险人 0_y&9Te
approved overseas trust company 核准海外信托公司 ;ACeY
approved pooled investment fund 核准汇集投资基金 jvd3_L-@E<
approved provident fund scheme 认可公积金计划 .*EP$pc
approved provision 核准拨款
v/
KTEM
approved redeemable share 核准可赎回股份 'uUa|J1mu
approved regional stock 认可地区性证券 :1iXBG\
approved retirement scheme 认可退休金计划 .
VI
#
approved subordinated loan 核准附属贷款 qy\SOAh
arbitrage 套戥;套汇;套利 e!i.u'z
arbitrageur 套戥者;套汇者 ;XYfw)
arbitrary amount 临时款项 /$vX1T
arrangement 措施;安排;协定 )Knsy
arrears 欠款 *=E4|>Ul,
arrears of pay 欠付薪酬 `~=Is.V[
arrears of revenue 逾期未收税款;逾期未收的帐项 f}FJR6V
O
articles of association 组织章程;组织细则;组织章程细则 8^-g yx'
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 T?__
ascertainment of profit 确定利润 U8g?
"Asia Clear" “亚洲结算系统”