allotment 分配；配股 y \M]\^ [7
allotment notice 股份配售通知；配股通知 QMUmPx&
allotment of shares 股份分配 ~ ;CnwG
allowable 可获宽免；免税的 I_|@Fn[>
allowable business loss 可扣除的营业亏损 pY75S 5h:
allowable expenses 可扣税的支出 M^f +R'Q3
allowance 免税额；津贴；备抵；准备金 `c ee tr=
allowance for debts 债项的免税额 |Tn+Aq7
allowance for depreciation by wear and tear 耗损折旧免税额 kzq3-NTV
allowance for funeral expenses 殡殓费的免税额 _ISIq3A?
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 'Em5AA`>
allowance for repairs and outgoings 修葺及支出方面的免税额 QahM)Gb
allowance to debtor 给债务人的津贴 s];jroW@u
alteration of capital 资本更改 =1qM`M
alternate trustee 候补受托人 hzG+s#
amalgamation 合并 Mi+<|5is
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 v#yeiE4
ambit of charges 征税范围；收费范围 q
]}fW)r
amended valuation 经修订的估值 zQpF, N<b
American Commodities Exchange 美国商品交易所 C !a#M{:
American Express Bank Limited 美国运通银行 R d|#-7
American Stock Exchange 美国证券交易所 ozF173iI
amortization 摊销 (MfPu8j
amount due from banks 存放银行同业的款项 Y
6B7qp
amount due from banks abroad 存放海外银行同业的款项 * qM)[XO
amount due from holding companies 控股公司欠款 -u!{
8S~wA
amount due from local banks 存放本港银行同业的款项 1|U8D K
amount due to banks 银行同业的存款 F#<$yUf%
amount due to banks abroad 海外银行同业的存款 s /' ]* n
amount due to holding companies 控股公司存款 ElBpF8xJ|o
amount due to local banks 本港银行同业的存款
/)Ga<
amount due to outport banks 外埠银行同业的存款 }q-* L s
~
amount for note issue 发行纸币的款额 ^5 {M@o
amount of bond 担保契据的款额 PcxCal4
amount of consideration 代价款额 (c^ZFh2]
amount of contribution 供款数额 x=Ef0v
amount of indebtedness 负债款额 X:3W9`s )*
amount of principal of the loan 贷款本金额 >m66j2(H*Z
amount of rates chargeable 应征差饷数额 ExJch\
amount of share capital 股本额 tCoT-\Q
amount of sums assured 承保款额 6
07"Z\
amount of variation 变动幅度 El9D1],
amount of vote 拨款数额 > St]MS
amount payable 应付款额 v' fX'/
amount receivable 应收款额 {:peArO
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 S .i CkX
analysis 分析 {`X O3
ancillary risk 附属风险 3rRN~$
annual account 周年帐目；周年帐目报表；年度决算；年结 B <et&r;
annual accounting date 年结日期 1/hk3m(C
annual allowance 每年免税额；年积金；年度津贴；年津 V~tZNR J-
annual balance 年度余额 7Pb:
z4j
annual disposable income 每年可动用收入 g`NJ
`
annual estimates 周年预算 ;|a,1#x
annual fee 年费 kim q m
annual general meeting 周年大会 JZc"4qf@OT
annual growth rate 年增率；每年增长率 e<.O'!=7Y
annual long-term supplement 长期个案每年补助金 LBCat=d<
annual pensionable emolument 可供计算退休金的年薪 ho J{C 0
annual report 年报 klUW_d-
Annual Report on the Consumer Price Index 《消费物价指数年报》 "}91wfG9
annual return 周年报表；周年申报表；每年报税表格 ysHmi{V~
Annual Return Rules 《周年报表规则》 /E%r@Rui3$
annual review of consumer prices 每年消费物价回顾
mrc% 6Ri
annual roll-forward basis 逐年延展方式 # Vq"Cf
annual salary 年薪 xD|/9 8
annual statement 年度报表；年度决算表 aC2cyUuaN
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 V H>?%aL
annuitant 年金受益人 PF6w'T 5
annuity 年金 i,3[0* ge
annuity contract 年金合约 >I*Qc<X91
annuity on human life 人寿年金 q>n0'`q
antecedent debt 先前的债项 nKR=/5a4Y
ante-dated cheque 倒填日期支票 1G6 %?Iph
anticipated expenditure 预期开支 ud ld[f.
anticipated net profit 预期纯利 + f+#W
anticipated revenue 预期收入 W) OoHpdw
anti-inflation measure 反通货膨胀措施 i
wFI
lJ@
anti-inflationary stance 反通货膨胀立场 "{1SDbwmMo
apparent deficit 表面赤字 2A,iY}R
apparent financial solvency 表面偿债能力 ,xhB
apparent partner 表面合伙人 jO5R
0^w
application for personal assessment 个人入息课税申请书 :)P Aj
application of fund 资金应用 X~#jx(0_
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 $h)VKW ^\
appointed actuary 委任精算师 8Ev,9
appointed auditor 委任核数师；委任审计师 ?J1x '/G
appointed trustee 委任的受托人 })Pq!u:3
appointer 委任人 0/g 0=dW=
apportioned pro rata 按比例分摊 DqQ+8 w
apportionment 分配；分摊 2)W~7G ED
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 F:vHbs `y
apportionment formula 分摊方程式 XZ3)gYQi
apportionment of estate duty 遗产税的分摊 Z2.S: y.
appraisal 估价；评估 b+6%Mu}o
appreciable growth 可观增长 kr=&x)Wy!
appreciable impact 显着影响 HHZGu8tzt
appreciable increase 可观增长 /-mo8]J#2~
appreciation 增值；升值 -weCdTY`X
appreciation against other currencies 相对其他货币升值 @ff83Bg
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 doj$chy
appreciation tax 增值税 faqh }4
appropriation 拨款；拨用；拨付 L FncY(b
appropriation account 拨款帐目 _$f XK
Appropriation Bill 拨款法案 uy
t'
appropriation-in-aid system 补助拨款办法 kCuIEv@
approved assets 核准资产 mv0J D(
approved basket stock 认可一篮子证券 |V>_l'
/
approved budget 核准预算 jQ 'r} ;;
approved charitable donation 认可慈善捐款
=Eimbk
approved charitable institution 认可慈善机构 6Z,j^: B
approved currency 核准货币；认可货币 QE b
^'y
approved estimates 核准预算 4uS C>
approved estimates of expenditure 核准开支预算 h M/:zC:
approved overseas insurer 核准海外保险人 16 38U 1
approved overseas trust company 核准海外信托公司 A lH\IP
approved pooled investment fund 核准汇集投资基金 < q dM
approved provident fund scheme 认可公积金计划 eX1<zzd
approved provision 核准拨款 "y5LojdCs
approved redeemable share 核准可赎回股份 r^2 >60q'
approved regional stock 认可地区性证券 /^XGIQ/ W
approved retirement scheme 认可退休金计划 YR\pt8(z?
approved subordinated loan 核准附属贷款 P_:~!+W,
arbitrage 套戥；套汇；套利
QsN%a>t
arbitrageur 套戥者；套汇者 B7R*g,(
arbitrary amount 临时款项 T*'?;u
arrangement 措施；安排；协定 7E}. P1
arrears 欠款 7: cm BkXm
arrears of pay 欠付薪酬 lC znH?[
arrears of revenue 逾期未收税款；逾期未收的帐项 ux
7^PTgcO
articles of association 组织章程；组织细则；组织章程细则 Oosr`e@S
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 l
JR
ascertainment of profit 确定利润 #K[UqJ+x
"Asia Clear" “亚洲结算系统”
