allotment 分配;配股 rOY^w9!
allotment notice 股份配售通知;配股通知 ZB%~>
allotment of shares 股份分配 :JIPF=]fc
allowable 可获宽免;免税的 n}?G!ySg
allowable business loss 可扣除的营业亏损 6KG 63`aQ
allowable expenses 可扣税的支出 LfApVUm
allowance 免税额;津贴;备抵;准备金 %R>S"
allowance for debts 债项的免税额 uSJP"Lw
allowance for depreciation by wear and tear 耗损折旧免税额 mK-:laIL"
allowance for funeral expenses 殡殓费的免税额 dFFqs&c Q
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 0Kk*~gR?
allowance for repairs and outgoings 修葺及支出方面的免税额 m~eWQ_a]C@
allowance to debtor 给债务人的津贴 O :^[4$~
alteration of capital 资本更改 O2dgdtm
alternate trustee 候补受托人 c,wU?8Nc|$
amalgamation 合并 4vS!99
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ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 E}=NZqOB!
ambit of charges 征税范围;收费范围 B_2>Yt"
amended valuation 经修订的估值 sD+G+
American Commodities Exchange 美国商品交易所 uyj*v]AE'
American Express Bank Limited 美国运通银行 eHe /w9`$R
American Stock Exchange 美国证券交易所 a6E"
amortization 摊销 uek3Y[n
amount due from banks 存放银行同业的款项 Nk4_!
amount due from banks abroad 存放海外银行同业的款项 $"{3i8$3mT
amount due from holding companies 控股公司欠款 =[+&({
amount due from local banks 存放本港银行同业的款项 M3 u8NRd5|
amount due to banks 银行同业的存款 ""^BW Re D
amount due to banks abroad 海外银行同业的存款 Wp3l>:
amount due to holding companies 控股公司存款 @\8gzvkt
amount due to local banks 本港银行同业的存款 Q{hOn]"
amount due to outport banks 外埠银行同业的存款 #>B1$(@
amount for note issue 发行纸币的款额 ,
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amount of bond 担保契据的款额 7F:;3c
amount of consideration 代价款额 dRa<,@1"
amount of contribution 供款数额 oJT@'{;*z
amount of indebtedness 负债款额 `kSCH; mwP
amount of principal of the loan 贷款本金额 E(_I3mftm
amount of rates chargeable 应征差饷数额 qXGLv4c`Q
amount of share capital 股本额 Gx_e\fe-/
amount of sums assured 承保款额 x{V>(d'p
amount of variation 变动幅度 "Cj#bUw
amount of vote 拨款数额 p|V1Gh<
amount payable 应付款额 M&c1iK\E8
amount receivable 应收款额 em!R9J.
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >%dAqYi $
analysis 分析 RpP[ymMZJ
ancillary risk 附属风险 5)NBM7h
annual account 周年帐目;周年帐目报表;年度决算;年结 vXQmEIm
annual accounting date 年结日期 #@s~V<rW
annual allowance 每年免税额;年积金;年度津贴;年津 , %O3^7i
annual balance 年度余额 !DL53DQ#
annual disposable income 每年可动用收入 `1<3Hu_
annual estimates 周年预算 %E7.$Gj%
annual fee 年费 Bl\kU8O-
annual general meeting 周年大会 m+{:
^
annual growth rate 年增率;每年增长率 91d`LsP
annual long-term supplement 长期个案每年补助金
\1C!,C
annual pensionable emolument 可供计算退休金的年薪 S_VncTIO
annual report 年报 @SG"t,5s
Annual Report on the Consumer Price Index 《消费物价指数年报》 pbxcsA\
annual return 周年报表;周年申报表;每年报税表格 <?Izfl6
Annual Return Rules 《周年报表规则》 oe|<xWu
annual review of consumer prices 每年消费物价回顾 u
!Nfoq&'u
annual roll-forward basis 逐年延展方式 [mzF)/[_2
annual salary 年薪 /1#Q=T
annual statement 年度报表;年度决算表 Mqf}Aiqk;
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 cYy@
annuitant 年金受益人 D)7$M]d%
annuity 年金 :fKz^@mY4
annuity contract 年金合约 -JhjTA
annuity on human life 人寿年金 &~A*(+S
antecedent debt 先前的债项 ,W8Iabi^
ante-dated cheque 倒填日期支票 m&~Dj#%(w
anticipated expenditure 预期开支 }\L!;6oy
anticipated net profit 预期纯利 4FE@s0M,
anticipated revenue 预期收入 t:sq*d
anti-inflation measure 反通货膨胀措施 =*:_swd
anti-inflationary stance 反通货膨胀立场 .C;_4jE
apparent deficit 表面赤字 Sc$8tLDLj
apparent financial solvency 表面偿债能力 #Q7x:,f
apparent partner 表面合伙人 %x8`fm
application for personal assessment 个人入息课税申请书 a(DZGQ-as
application of fund 资金应用 `CEj 4
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件
ZMMo6;
appointed actuary 委任精算师 3?Eoj95w!
appointed auditor 委任核数师;委任审计师 :htq%gPex9
appointed trustee 委任的受托人 grxl{uIC8
appointer 委任人 xm,`
4WdG
apportioned pro rata 按比例分摊 +\8 krA
apportionment 分配;分摊 m5em<P!G
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,ibPSN5Ca
apportionment formula 分摊方程式 ]baaOD$Z
apportionment of estate duty 遗产税的分摊 i|]Va44
appraisal 估价;评估 Ao,!z
appreciable growth 可观增长 zP h\3B
appreciable impact 显着影响 6(J4IzZ
appreciable increase 可观增长 4]aiT8))
appreciation 增值;升值 G]mWaA
appreciation against other currencies 相对其他货币升值 ,s><kHJ
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 M9s43XL(&
appreciation tax 增值税 6snOMa GRu
appropriation 拨款;拨用;拨付 Z2rzb{oS}
appropriation account 拨款帐目 T4~`e_
Appropriation Bill 拨款法案 Y%0d\{@a
appropriation-in-aid system 补助拨款办法 %`?;V;{=
approved assets 核准资产 QSF"8Uk
approved basket stock 认可一篮子证券 FJf~vAQ
approved budget 核准预算 "<w2v'6S
approved charitable donation 认可慈善捐款 QOV}5 0
approved charitable institution 认可慈善机构 Zv| p>q`R2
approved currency 核准货币;认可货币
4j@i%
approved estimates 核准预算 ! FR%QGn1
approved estimates of expenditure 核准开支预算 4g7ja
approved overseas insurer 核准海外保险人 *j/S4qG
approved overseas trust company 核准海外信托公司 mGe|8In
approved pooled investment fund 核准汇集投资基金 cZgMA8
F
approved provident fund scheme 认可公积金计划 a4T~\\,dZ>
approved provision 核准拨款 V@v1a@=W
approved redeemable share 核准可赎回股份 ,'C30 A*p
approved regional stock 认可地区性证券 1^L`)Up
approved retirement scheme 认可退休金计划 SY'2A)
approved subordinated loan 核准附属贷款 Gg9VS&VI
arbitrage 套戥;套汇;套利 os1?6z~
arbitrageur 套戥者;套汇者 ?Ml%$z@b?
arbitrary amount 临时款项 T3Frc ]6,4
arrangement 措施;安排;协定 T0`"kjE
arrears 欠款 s!#HZK
arrears of pay 欠付薪酬 U
!c]_q
arrears of revenue 逾期未收税款;逾期未收的帐项 g@@&sB-A"
articles of association 组织章程;组织细则;组织章程细则 n$XdSh/
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 8M^wuRn
ascertainment of profit 确定利润 o3n3
URu\
"Asia Clear" “亚洲结算系统”