allotment 分配;配股 r;"uk+{i
allotment notice 股份配售通知;配股通知 O={
?c1i:
allotment of shares 股份分配 FWb`F&
allowable 可获宽免;免税的 a{y"vVQOF
allowable business loss 可扣除的营业亏损 |9;MP&68
allowable expenses 可扣税的支出 92";?Xk
allowance 免税额;津贴;备抵;准备金 +wpQ$)\
allowance for debts 债项的免税额 }|-Yd"$
allowance for depreciation by wear and tear 耗损折旧免税额 R]xXG0
allowance for funeral expenses 殡殓费的免税额 >$/PfyY7@#
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 nB.u5
allowance for repairs and outgoings 修葺及支出方面的免税额 0XLoGQ
=
allowance to debtor 给债务人的津贴 <],~V\m
alteration of capital 资本更改 Pf?zszvs
alternate trustee 候补受托人 IPxK$nI^
amalgamation 合并 K."h}f95
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 92pl#Igt
ambit of charges 征税范围;收费范围 Lk8NjK6
amended valuation 经修订的估值 M?3#XQDvD
American Commodities Exchange 美国商品交易所 cpJ(77e
American Express Bank Limited 美国运通银行 c%O8h
American Stock Exchange 美国证券交易所 U
oq
t
amortization 摊销 x4e8;A(y
amount due from banks 存放银行同业的款项 qs
0'}>
amount due from banks abroad 存放海外银行同业的款项 WVkJ=r0Ny
amount due from holding companies 控股公司欠款 w.0:#4
amount due from local banks 存放本港银行同业的款项 n^+rxG6L
amount due to banks 银行同业的存款 cfrvx^,2&
amount due to banks abroad 海外银行同业的存款 d:%!)s
amount due to holding companies 控股公司存款
d2=Z=udd
amount due to local banks 本港银行同业的存款 fo$Ac
amount due to outport banks 外埠银行同业的存款 9+"\7MHw
amount for note issue 发行纸币的款额 A
DW>
amount of bond 担保契据的款额 MET"s.v
amount of consideration 代价款额 ry[NR$L/m
amount of contribution 供款数额 `a:L%Ex
amount of indebtedness 负债款额 x J[Xmre
amount of principal of the loan 贷款本金额 Ix1[ $9
amount of rates chargeable 应征差饷数额 Smjg[
amount of share capital 股本额 *5Aq\g,n
amount of sums assured 承保款额 _6/q.
amount of variation 变动幅度 GT(nW|v
amount of vote 拨款数额 e/nc[
amount payable 应付款额 _=
d
X01
amount receivable 应收款额 )?D w)s5
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Btu=MUS
analysis 分析 Ad'b{C%
ancillary risk 附属风险 SeX:A)*ez%
annual account 周年帐目;周年帐目报表;年度决算;年结 ^V5g[XL2
annual accounting date 年结日期 wNt-mgir-Q
annual allowance 每年免税额;年积金;年度津贴;年津 &8^ch,+pD
annual balance 年度余额 m=.}}DcSs
annual disposable income 每年可动用收入 $hGiI
annual estimates 周年预算 Wgr`)D
annual fee 年费 ]Y%U5\$
annual general meeting 周年大会 xw5LPz;B
annual growth rate 年增率;每年增长率 leMcY6
annual long-term supplement 长期个案每年补助金 MV.$Ay
annual pensionable emolument 可供计算退休金的年薪 0*-nVC1
annual report 年报 erQ0fW
Annual Report on the Consumer Price Index 《消费物价指数年报》 n;+e( ob;;
annual return 周年报表;周年申报表;每年报税表格 #vnJJ#uI|>
Annual Return Rules 《周年报表规则》 3$hbb6N%6.
annual review of consumer prices 每年消费物价回顾 R:}u(N
annual roll-forward basis 逐年延展方式 +&:?*(?Q
annual salary 年薪 K0bh;I
annual statement 年度报表;年度决算表 vxrRkOU1
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ./!6M
annuitant 年金受益人 Edi`x5"l
annuity 年金 Gd08RW
annuity contract 年金合约 Bt\z0*t=s
annuity on human life 人寿年金 q%Fc?d9
antecedent debt 先前的债项 _a e&@s1
ante-dated cheque 倒填日期支票 EE<^q?[3^
anticipated expenditure 预期开支 6-w'? G37
anticipated net profit 预期纯利 zJJ6"9sl
anticipated revenue 预期收入 ]
|y]?7
anti-inflation measure 反通货膨胀措施 H^e0fm
anti-inflationary stance 反通货膨胀立场 p>c` GDU
apparent deficit 表面赤字 ,%a7
sk<5k
apparent financial solvency 表面偿债能力 '\iWp?`$
apparent partner 表面合伙人 ;N FTdP
application for personal assessment 个人入息课税申请书 \f AL:mJ
application of fund 资金应用 ~SW_jiKM
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 jD
eNCJ
appointed actuary 委任精算师 jW G=k#WN
appointed auditor 委任核数师;委任审计师 `S{Blv
appointed trustee 委任的受托人 {MaFv
appointer 委任人 NQD*8PGfj
apportioned pro rata 按比例分摊 BRx`83CK
apportionment 分配;分摊 bBFdr
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :Gdfpz-{?
apportionment formula 分摊方程式 aB(6yBBoxj
apportionment of estate duty 遗产税的分摊 n
nZ|oEF
appraisal 估价;评估 y@L-qO+{&
appreciable growth 可观增长 d/57;6I_
appreciable impact 显着影响 JBsHr%!i
appreciable increase 可观增长 gD\ =
appreciation 增值;升值 $6c8<!B_
appreciation against other currencies 相对其他货币升值 dUTF0U
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 pzMli^
appreciation tax 增值税 &m'ttUG?
appropriation 拨款;拨用;拨付 3xJ_%AD\'
appropriation account 拨款帐目 S&C
Appropriation Bill 拨款法案 J)w58/`?t
appropriation-in-aid system 补助拨款办法 4}~zVT0'~
approved assets 核准资产 f&\v+'[p
approved basket stock 认可一篮子证券 )7e[o8O_6
approved budget 核准预算 -'tgr6=|w"
approved charitable donation 认可慈善捐款 95,{40;X7
approved charitable institution 认可慈善机构 |$r|DX1[
approved currency 核准货币;认可货币 u= |hRTD=
approved estimates 核准预算 NC*h7
approved estimates of expenditure 核准开支预算 LN8V&'>
approved overseas insurer 核准海外保险人 0aMw
approved overseas trust company 核准海外信托公司 '~^3 =[Z
approved pooled investment fund 核准汇集投资基金 g2=5IU<
approved provident fund scheme 认可公积金计划 fR>(b?C
approved provision 核准拨款
V 4RtH
approved redeemable share 核准可赎回股份 QOECpk-
approved regional stock 认可地区性证券 w,\#)<boyb
approved retirement scheme 认可退休金计划 X5'QYZ6kv
approved subordinated loan 核准附属贷款 #-9;Hn4x
arbitrage 套戥;套汇;套利 8
0>qqz
arbitrageur 套戥者;套汇者 glk_*x
arbitrary amount 临时款项 #L-3eW=f
arrangement 措施;安排;协定 U!"+~d)
arrears 欠款 nj*B-M\p
arrears of pay 欠付薪酬 Q?GmSeUi
arrears of revenue 逾期未收税款;逾期未收的帐项 {*8'bNJ
articles of association 组织章程;组织细则;组织章程细则 V`KXfY
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 7XE/bhe%S
ascertainment of profit 确定利润 .[1"Med J
"Asia Clear" “亚洲结算系统”