allotment 分配;配股 /yw\(|T
allotment notice 股份配售通知;配股通知 dI
ZTLb"a
allotment of shares 股份分配 KYRm
Ui#
allowable 可获宽免;免税的 -6~dJTm[t
allowable business loss 可扣除的营业亏损 WQLHjGehe
allowable expenses 可扣税的支出 Q"6hD?6.
allowance 免税额;津贴;备抵;准备金 n|mJ
E,N
allowance for debts 债项的免税额 &Rl3y\
r
allowance for depreciation by wear and tear 耗损折旧免税额 [mB(GL
allowance for funeral expenses 殡殓费的免税额 `/wq3+ ?
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 /Xu;/MMpd3
allowance for repairs and outgoings 修葺及支出方面的免税额 QVG0>,+}$
allowance to debtor 给债务人的津贴 /romTK4
alteration of capital 资本更改 rGn5QV
alternate trustee 候补受托人 ok>P [
&!
amalgamation 合并 O^R:_vb3I
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $XQ;~i
ambit of charges 征税范围;收费范围 `^&15?Wk
amended valuation 经修订的估值 1^60I#Vr@
American Commodities Exchange 美国商品交易所 _> |R-vQ8
American Express Bank Limited 美国运通银行 1Oca@E\Z.
American Stock Exchange 美国证券交易所 CVGOX z
amortization 摊销 S1az3VJI\
amount due from banks 存放银行同业的款项 o3i,B),K
amount due from banks abroad 存放海外银行同业的款项 csFJ
5
amount due from holding companies 控股公司欠款 17n+4J]
amount due from local banks 存放本港银行同业的款项 J+cAS/MYX
amount due to banks 银行同业的存款 Xv-1PY':pA
amount due to banks abroad 海外银行同业的存款 A"BtVy[[9
amount due to holding companies 控股公司存款 _8x'GK
tU
amount due to local banks 本港银行同业的存款 94h_t@Q/1
amount due to outport banks 外埠银行同业的存款 YM`:L
amount for note issue 发行纸币的款额 *_{
l
amount of bond 担保契据的款额 !rsa4t@t
amount of consideration 代价款额 w$b+R8.n)
amount of contribution 供款数额 FD
XWFJ
amount of indebtedness 负债款额 nqurY62Ip
amount of principal of the loan 贷款本金额 0V>ESyae5
amount of rates chargeable 应征差饷数额 w]W`R.
amount of share capital 股本额 hs{&G^!jo
amount of sums assured 承保款额 gI^L
9jE7
amount of variation 变动幅度 4Wi8$
amount of vote 拨款数额 co$Hi9JE
amount payable 应付款额 o%/-5-
amount receivable 应收款额 /jZaU`
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <=)D=Ax/_[
analysis 分析 k%Ma4_Z
ancillary risk 附属风险 Qc&-\kQ:$u
annual account 周年帐目;周年帐目报表;年度决算;年结 [V> :`?
annual accounting date 年结日期 B8cB
Q v
annual allowance 每年免税额;年积金;年度津贴;年津 {8!ZKlB
annual balance 年度余额 }&Wp3EWw
annual disposable income 每年可动用收入 ;T5,T
annual estimates 周年预算 I=4Xv<F
annual fee 年费 :Wyn+
annual general meeting 周年大会 xf V,==uF
annual growth rate 年增率;每年增长率 !"`@sd~
annual long-term supplement 长期个案每年补助金 H-/; l54E
annual pensionable emolument 可供计算退休金的年薪 IFd )OZ5
annual report 年报 x9x#'H3
Annual Report on the Consumer Price Index 《消费物价指数年报》 (C-,ljY
annual return 周年报表;周年申报表;每年报税表格 '!j #X_;
Annual Return Rules 《周年报表规则》 zp7V\W;
&
annual review of consumer prices 每年消费物价回顾 5"-una>D
annual roll-forward basis 逐年延展方式 IgPV#
annual salary 年薪 O8K@&V p
annual statement 年度报表;年度决算表 <&qpl0U)Y
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 {h/OnBwG
annuitant 年金受益人 [K/
O5_
annuity 年金 =~GE?}.o
annuity contract 年金合约 @9}),hl`
annuity on human life 人寿年金 Kcscz,
antecedent debt 先前的债项 ~")hE%Kl}
ante-dated cheque 倒填日期支票 dWsT Jyx~
anticipated expenditure 预期开支 NLcO{
anticipated net profit 预期纯利 ~w
Zl2I
anticipated revenue 预期收入 kq) +@p
anti-inflation measure 反通货膨胀措施 !Y ;H(.A/
anti-inflationary stance 反通货膨胀立场 ?1GY%-
apparent deficit 表面赤字
,s1&O`
apparent financial solvency 表面偿债能力 Zdv.PGn
apparent partner 表面合伙人 ${A5-
application for personal assessment 个人入息课税申请书 pP|,7c5
application of fund 资金应用 ,N;))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 d&}pgb-Md
appointed actuary 委任精算师 .dD9&n;#^
appointed auditor 委任核数师;委任审计师 +3M
$3w{2
appointed trustee 委任的受托人 l,*yEkU
appointer 委任人 v-P8WFjca
apportioned pro rata 按比例分摊 xN#bzma
apportionment 分配;分摊 cZNi~
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (NGu9uJs
apportionment formula 分摊方程式 Yw6DJY
apportionment of estate duty 遗产税的分摊 iBG`43;
appraisal 估价;评估 zq,iLoY[R
appreciable growth 可观增长 38[)[{G)Hv
appreciable impact 显着影响 V~/.Y&WN
appreciable increase 可观增长 6-mmi7If
O
appreciation 增值;升值 `^v4zWDK
appreciation against other currencies 相对其他货币升值 NJn&>/vM
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 G 6Wx3~
appreciation tax 增值税 _LJ5o_-N
appropriation 拨款;拨用;拨付 UH5w7M
appropriation account 拨款帐目 Ihdu1]~R{
Appropriation Bill 拨款法案 m! rwG(
appropriation-in-aid system 补助拨款办法 :|Z$3q
approved assets 核准资产
1|o$X
approved basket stock 认可一篮子证券 r8IX/ ,
approved budget 核准预算 M,crz
approved charitable donation 认可慈善捐款 "e~k-\^Y
approved charitable institution 认可慈善机构 'Pf_5q
approved currency 核准货币;认可货币 g(mxhD!k
approved estimates 核准预算 {*N^C@
approved estimates of expenditure 核准开支预算 cvKV95bn
approved overseas insurer 核准海外保险人 #2h+dk$1
approved overseas trust company 核准海外信托公司 _e6a8
approved pooled investment fund 核准汇集投资基金 dSwm|kIa
approved provident fund scheme 认可公积金计划 vT?Q^PTO
approved provision 核准拨款 u FMIY(vB
approved redeemable share 核准可赎回股份 *Wzwbwg
approved regional stock 认可地区性证券 plK=D#)
approved retirement scheme 认可退休金计划 ;SfNKu
approved subordinated loan 核准附属贷款 |Dg;(i?
arbitrage 套戥;套汇;套利 -<_7\09
arbitrageur 套戥者;套汇者 ?8Et[tFg
arbitrary amount 临时款项 Xad*Iulj
arrangement 措施;安排;协定 (Up'$J}
arrears 欠款 HzE1r+3Q@
arrears of pay 欠付薪酬 PfyRZ[3)c
arrears of revenue 逾期未收税款;逾期未收的帐项 IeVLn^?+:
articles of association 组织章程;组织细则;组织章程细则 CoJ55TAW
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 C*7!dW6
ascertainment of profit 确定利润 Wdo#?
@m
"Asia Clear" “亚洲结算系统”