allotment 分配;配股 QNXoAx%I
allotment notice 股份配售通知;配股通知 ~7FS'!W,F
allotment of shares 股份分配 xm5?C>vu(
allowable 可获宽免;免税的 {jv+ JL"5
allowable business loss 可扣除的营业亏损 =oM#]M'G+(
allowable expenses 可扣税的支出 JTObyAoW
allowance 免税额;津贴;备抵;准备金 Q}cti/
allowance for debts 债项的免税额 e*}:tH
allowance for depreciation by wear and tear 耗损折旧免税额 &8yGV i
allowance for funeral expenses 殡殓费的免税额 p]<)6sZ
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 `$XB_o%@
allowance for repairs and outgoings 修葺及支出方面的免税额 ~2nt33"
allowance to debtor 给债务人的津贴 =M}tet
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alteration of capital 资本更改 g7^|(!Y%
alternate trustee 候补受托人 0FLCN!i1
amalgamation 合并 ^IyYck'y+
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4GH &u,
ambit of charges 征税范围;收费范围 i8p$wf"aW
amended valuation 经修订的估值 :pNS$g[
American Commodities Exchange 美国商品交易所 @.c[z D
American Express Bank Limited 美国运通银行 F'F6 &a+
American Stock Exchange 美国证券交易所 'p78^4'PL
amortization 摊销
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amount due from banks 存放银行同业的款项 \B:k|Pw6~
amount due from banks abroad 存放海外银行同业的款项 j9yOkaVEg
amount due from holding companies 控股公司欠款 NEPK
amount due from local banks 存放本港银行同业的款项 q/Vl>t
amount due to banks 银行同业的存款 .5AFAGv_c
amount due to banks abroad 海外银行同业的存款 UG_PrZd
amount due to holding companies 控股公司存款 X|/RV4x@Cq
amount due to local banks 本港银行同业的存款 `(gQw~|z
amount due to outport banks 外埠银行同业的存款 `'*4B_.
amount for note issue 发行纸币的款额 c##tP*(
amount of bond 担保契据的款额 ,0ilNi>
amount of consideration 代价款额 {'[VL;k
amount of contribution 供款数额 }K`KoM
amount of indebtedness 负债款额 8)1=5n
amount of principal of the loan 贷款本金额 _n!>*A!
amount of rates chargeable 应征差饷数额 G Y.iCub
amount of share capital 股本额 )q.ZzijG/
amount of sums assured 承保款额 +IWf~|s
amount of variation 变动幅度 3a
BE[
amount of vote 拨款数额 Yyd]s\W
amount payable 应付款额 :WsHP\r
amount receivable 应收款额 xB[W8gQ6fa
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Ke3~o"IQ
analysis 分析 ~wF3
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ancillary risk 附属风险 wnK6jMjkSf
annual account 周年帐目;周年帐目报表;年度决算;年结 /d">}%Jn
annual accounting date 年结日期 `rK@> -
annual allowance 每年免税额;年积金;年度津贴;年津
CE!cZZ
annual balance 年度余额 `p1B58deC
annual disposable income 每年可动用收入 $}0!dR2
annual estimates 周年预算 s;E(51V<>
annual fee 年费 + !"YC
annual general meeting 周年大会 _~{J."q
annual growth rate 年增率;每年增长率 ya5HAs
annual long-term supplement 长期个案每年补助金 /er{sKVX<
annual pensionable emolument 可供计算退休金的年薪 &j ;91wEn
annual report 年报 ssS"X@VZ
\
Annual Report on the Consumer Price Index 《消费物价指数年报》 -;ra(L`
annual return 周年报表;周年申报表;每年报税表格 #_`p
0wY
Annual Return Rules 《周年报表规则》 %Y0BPTt$
annual review of consumer prices 每年消费物价回顾 -q[x"Ha%
annual roll-forward basis 逐年延展方式 dtTfV.y4w
annual salary 年薪 LAM{
,?~
annual statement 年度报表;年度决算表 !Q<3TfC
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
6rWq
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annuitant 年金受益人 CB,2BTtRE
annuity 年金 #Ef! X
annuity contract 年金合约 1Y;.fZE
annuity on human life 人寿年金 $T:;KcW)
antecedent debt 先前的债项 DfU= i'R
ante-dated cheque 倒填日期支票 I$x<B7U
anticipated expenditure 预期开支 64'QTF{D
anticipated net profit 预期纯利 auX(d -m
anticipated revenue 预期收入 .fhfb\$
anti-inflation measure 反通货膨胀措施 W8u&5#$I
anti-inflationary stance 反通货膨胀立场 |' JN<?
apparent deficit 表面赤字 =Ti
@Y
apparent financial solvency 表面偿债能力 (3Xs
apparent partner 表面合伙人 KHx;r@{<
application for personal assessment 个人入息课税申请书 rZ5xQ#IA
application of fund 资金应用 ;I80<SZ
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 n%RaEL
appointed actuary 委任精算师 TuPD5-wB&
appointed auditor 委任核数师;委任审计师 K>LS8,8V
appointed trustee 委任的受托人 [\ Sd*-
appointer 委任人 /*BK6hc
apportioned pro rata 按比例分摊 Vr"'O6
apportionment 分配;分摊 5-k gGOt
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0%;| B
apportionment formula 分摊方程式 $;}@2U
apportionment of estate duty 遗产税的分摊 AS:k&t
appraisal 估价;评估 0S4Y3bac&
appreciable growth 可观增长 ahZ@4v
appreciable impact 显着影响 hR:i!
appreciable increase 可观增长 8''1H<f
appreciation 增值;升值 OC-d5P
appreciation against other currencies 相对其他货币升值 jk_yrbLc
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \o3s&{+y,
appreciation tax 增值税 (fr=[m$`
appropriation 拨款;拨用;拨付 xluAjOQ6
appropriation account 拨款帐目 VPuo!H
Appropriation Bill 拨款法案 \L$]2"/v-
appropriation-in-aid system 补助拨款办法
v0(}"0
approved assets 核准资产 1:M'|uc
approved basket stock 认可一篮子证券 :SO4@JT{W
approved budget 核准预算 sh0x<_
approved charitable donation 认可慈善捐款 &U=_:]/
approved charitable institution 认可慈善机构 [T)>RF
approved currency 核准货币;认可货币 $7xfLS8Vo
approved estimates 核准预算 .YH#
+T'
approved estimates of expenditure 核准开支预算 y?3u6q++
approved overseas insurer 核准海外保险人 xO%yjG=
approved overseas trust company 核准海外信托公司 N>sT@ >
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approved pooled investment fund 核准汇集投资基金 X|g5tnsj`
approved provident fund scheme 认可公积金计划 k\/es1jOEh
approved provision 核准拨款 s(s_v ?k
approved redeemable share 核准可赎回股份 -Gl!W`$I`
approved regional stock 认可地区性证券 l
ObY
approved retirement scheme 认可退休金计划 'Cz]p~oF
approved subordinated loan 核准附属贷款 Z$m&F0g
arbitrage 套戥;套汇;套利 _U*1D*kLI[
arbitrageur 套戥者;套汇者 kDE:KV<"c
arbitrary amount 临时款项 -cZuP7oA
arrangement 措施;安排;协定 H.l
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arrears 欠款 nSZp,?^
arrears of pay 欠付薪酬 @^-f+o
arrears of revenue 逾期未收税款;逾期未收的帐项 )liNjY@
articles of association 组织章程;组织细则;组织章程细则 YY7dw:>e/
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 [5
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ascertainment of profit 确定利润 {+kWK;1
"Asia Clear" “亚洲结算系统”