allotment 分配;配股 xhCQRw
allotment notice 股份配售通知;配股通知 z.\\m;s
allotment of shares 股份分配 &'i>d
&
allowable 可获宽免;免税的 ZAeJTCCk
allowable business loss 可扣除的营业亏损 8tf>G(I{
allowable expenses 可扣税的支出 &e3}Vop
allowance 免税额;津贴;备抵;准备金 1:M'|uc
allowance for debts 债项的免税额 ubsv\[:C
allowance for depreciation by wear and tear 耗损折旧免税额 `1Md1e:J
allowance for funeral expenses 殡殓费的免税额 ]5:[6;wS
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 |0>rojMq
allowance for repairs and outgoings 修葺及支出方面的免税额 _8-1wx
allowance to debtor 给债务人的津贴 -kP2
Brm
alteration of capital 资本更改 "R-j
alternate trustee 候补受托人 [AFGh
L+t3
amalgamation 合并 <;>k[P'
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 p`Tl)[*
ambit of charges 征税范围;收费范围 nygeR|:\
amended valuation 经修订的估值 `*yOc6i]
American Commodities Exchange 美国商品交易所 >b#CR/^z
American Express Bank Limited 美国运通银行 tj8o6N#
American Stock Exchange 美国证券交易所 v;g,qO!LJ
amortization 摊销
mI:D
amount due from banks 存放银行同业的款项 4DP<
)KX
amount due from banks abroad 存放海外银行同业的款项 n}1hmAhZ
amount due from holding companies 控股公司欠款 Uvi@HB HJ
amount due from local banks 存放本港银行同业的款项 -Gl!W`$I`
amount due to banks 银行同业的存款 qPUACuF'
amount due to banks abroad 海外银行同业的存款 ~R=p[h)
amount due to holding companies 控股公司存款 Rf>V]R
amount due to local banks 本港银行同业的存款 p<Tg
}fg
amount due to outport banks 外埠银行同业的存款 'Cz]p~oF
amount for note issue 发行纸币的款额 e$Y7V
amount of bond 担保契据的款额 s2 aFme
amount of consideration 代价款额 1GLb^:~A
amount of contribution 供款数额 8Jp?@qt=$
amount of indebtedness 负债款额 /Jc^XWf
amount of principal of the loan 贷款本金额 Po\+zZjo
amount of rates chargeable 应征差饷数额 c$u#U~~
amount of share capital 股本额 (U.VCSn
amount of sums assured 承保款额 ntL%&wY
amount of variation 变动幅度 Sn.I{~
amount of vote 拨款数额 \K
m+>G
amount payable 应付款额 +:c}LCI9<
amount receivable 应收款额 @Y(7n/*
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _jxysFl=
analysis 分析
$SniQ
ancillary risk 附属风险 ^Ga_wJP8S
annual account 周年帐目;周年帐目报表;年度决算;年结 1.~^QH\p?3
annual accounting date 年结日期 Kl(u~/=6
annual allowance 每年免税额;年积金;年度津贴;年津 chE}`I?
annual balance 年度余额 ashVV~\8A
annual disposable income 每年可动用收入 s <$*A;t
annual estimates 周年预算 z!~{3M
annual fee 年费 `@:k*d
annual general meeting 周年大会 jt9@aN.mJN
annual growth rate 年增率;每年增长率 :
9zEne4
annual long-term supplement 长期个案每年补助金 [E}pU8.t6
annual pensionable emolument 可供计算退休金的年薪 Pb@$RAU63
annual report 年报 ,p..h+l
Annual Report on the Consumer Price Index 《消费物价指数年报》 w%6 L"
annual return 周年报表;周年申报表;每年报税表格 dGR #l)
Annual Return Rules 《周年报表规则》 =_2(S 6~
annual review of consumer prices 每年消费物价回顾 5(Xq58nhxI
annual roll-forward basis 逐年延展方式 UC00zW<Z@"
annual salary 年薪 j2n
4; m
annual statement 年度报表;年度决算表 n!NA}Oa
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 z KG]7
annuitant 年金受益人 :{Iv
]d
annuity 年金 3);Wgh6
annuity contract 年金合约 3[m~6Ys
annuity on human life 人寿年金 k.H4Mf(4
antecedent debt 先前的债项 ]U 1S?p
ante-dated cheque 倒填日期支票 GMob&0l8_
anticipated expenditure 预期开支 T=pKen/
anticipated net profit 预期纯利 /"1[qT\F
anticipated revenue 预期收入 -PiZvge
anti-inflation measure 反通货膨胀措施 2-"`%rE
anti-inflationary stance 反通货膨胀立场 ADA*w 1
apparent deficit 表面赤字 P$`k*
v
apparent financial solvency 表面偿债能力 f{D~ZC.*
apparent partner 表面合伙人 $[(FCS
application for personal assessment 个人入息课税申请书 r`:dUCFE
application of fund 资金应用 }iB>3|\
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 DJR r
appointed actuary 委任精算师 `{J(S'a`
appointed auditor 委任核数师;委任审计师 |c,'0V,"cH
appointed trustee 委任的受托人 @#5
?tk0
appointer 委任人 k,[[
CZ0j
apportioned pro rata 按比例分摊 ]5eZLXM
apportionment 分配;分摊 T\T>\&nY+|
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Vjr}"K$Y
apportionment formula 分摊方程式 o7:"Sl2AD
apportionment of estate duty 遗产税的分摊 v,c:cKj
appraisal 估价;评估 X.ZY1vO
appreciable growth 可观增长 xEe3,tb'e
appreciable impact 显着影响 8PW3x-+
appreciable increase 可观增长 {_J1m&/
appreciation 增值;升值 QPsvc6ds
appreciation against other currencies 相对其他货币升值 ]i'gU(+;`
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 J)=Ts({
appreciation tax 增值税 G\S_e7$/
appropriation 拨款;拨用;拨付 Dt+uf5o(
appropriation account 拨款帐目 p{rzP,Pb&
Appropriation Bill 拨款法案 brt`oR
appropriation-in-aid system 补助拨款办法 Oj.xJ(uX+v
approved assets 核准资产 zLV k7u{e
approved basket stock 认可一篮子证券 M4}zRr([.5
approved budget 核准预算 7C^W <SUo
approved charitable donation 认可慈善捐款 k.#[h@Pm
approved charitable institution 认可慈善机构 G%fNGQwT
approved currency 核准货币;认可货币 ~`Rooh3m
approved estimates 核准预算 ]4-t*Em
approved estimates of expenditure 核准开支预算 dIvvJk8
approved overseas insurer 核准海外保险人 zzyD'n7D
approved overseas trust company 核准海外信托公司 !tv+,l&L
approved pooled investment fund 核准汇集投资基金 n'Z5rXg
approved provident fund scheme 认可公积金计划 N< 7
approved provision 核准拨款 NiH.Pv)Oa'
approved redeemable share 核准可赎回股份 %;tBWyq}_
approved regional stock 认可地区性证券 4ew#@
approved retirement scheme 认可退休金计划 IgtTYxI
approved subordinated loan 核准附属贷款 hc5iIJ]
arbitrage 套戥;套汇;套利 x?-kt.M
arbitrageur 套戥者;套汇者 `v1~nNoY
arbitrary amount 临时款项 )u_[cEJHO
arrangement 措施;安排;协定 +K*_=gHF.
arrears 欠款 [%BWCd8Q~P
arrears of pay 欠付薪酬 yDB
Mm^
arrears of revenue 逾期未收税款;逾期未收的帐项 1ba* U~OEg
articles of association 组织章程;组织细则;组织章程细则 *6P)HU@
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 o^&nkR
ascertainment of profit 确定利润 5JRj'G0I
"Asia Clear" “亚洲结算系统”