allotment 分配；配股 Q
/0Tj]D
allotment notice 股份配售通知；配股通知 v PG},m~-
allotment of shares 股份分配 A$ 0fKko
allowable 可获宽免；免税的 = m#?neop
allowable business loss 可扣除的营业亏损 y766;
X:J
allowable expenses 可扣税的支出 YUy0! `!`
allowance 免税额；津贴；备抵；准备金 #.)0xfGW)n
allowance for debts 债项的免税额 k,+0u/I
allowance for depreciation by wear and tear 耗损折旧免税额 'I6i ,+D/q
allowance for funeral expenses 殡殓费的免税额 R!gEwTk
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 >U27];}y
allowance for repairs and outgoings 修葺及支出方面的免税额 R$[vm6T?
allowance to debtor 给债务人的津贴 $B5aje}i
alteration of capital 资本更改 r52gn(,
alternate trustee 候补受托人 Pw"-S?`(
amalgamation 合并 Z,Dl` w
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 1K50Z.o&@
ambit of charges 征税范围；收费范围 U8n V[
amended valuation 经修订的估值 56 kI
5:
American Commodities Exchange 美国商品交易所 R(G7m@@{
American Express Bank Limited 美国运通银行 'e'cb>GnA
American Stock Exchange 美国证券交易所 B*Dz{a^.:
amortization 摊销 ~dTrf>R8M
amount due from banks 存放银行同业的款项 x7<K<k;s
amount due from banks abroad 存放海外银行同业的款项 u <v7;dF|s
amount due from holding companies 控股公司欠款 =$JE
T<(
amount due from local banks 存放本港银行同业的款项 60?%<oJ oH
amount due to banks 银行同业的存款 T!)(Dv8@F
amount due to banks abroad 海外银行同业的存款 MeZf*'
J
amount due to holding companies 控股公司存款 F0Yd@Lk$_
amount due to local banks 本港银行同业的存款 >@
.
amount due to outport banks 外埠银行同业的存款 *_\_'@1|J)
amount for note issue 发行纸币的款额 Yufc{M00
amount of bond 担保契据的款额 59;KQ
amount of consideration 代价款额 wgGl[_)
amount of contribution 供款数额 G
mA<
g
amount of indebtedness 负债款额 DT& @
^$?
amount of principal of the loan 贷款本金额 8P&:_T!
amount of rates chargeable 应征差饷数额 5vnrA'BhBU
amount of share capital 股本额 p947w,1![
amount of sums assured 承保款额 )|# sfHv7
amount of variation 变动幅度 5 ">Z'+8
amount of vote 拨款数额 8$Y9ORs4
amount payable 应付款额 lA8`l> I
amount receivable 应收款额 )i rEM
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 JYHl,HH#z
analysis 分析 ri-b=|h2j
ancillary risk 附属风险 oE]QF.n#
annual account 周年帐目；周年帐目报表；年度决算；年结 AFE~
v\Gz
annual accounting date 年结日期 LyFN.2qw
annual allowance 每年免税额；年积金；年度津贴；年津 V1B5w_^>h'
annual balance 年度余额 <=C!VVk4f
annual disposable income 每年可动用收入 O)r4?<Q
annual estimates 周年预算 @GW #&\yM
annual fee 年费 d5:c^`
annual general meeting 周年大会 ?hy&
annual growth rate 年增率；每年增长率 IF:;`r@%
annual long-term supplement 长期个案每年补助金 )bs cB j@
annual pensionable emolument 可供计算退休金的年薪 =U?dbSf1*
annual report 年报 WCixKYq
Annual Report on the Consumer Price Index 《消费物价指数年报》 s|r3Gv|G
annual return 周年报表；周年申报表；每年报税表格 PALc;"]O
Annual Return Rules 《周年报表规则》 aO4?m+
annual review of consumer prices 每年消费物价回顾 Qh\60f> 0
annual roll-forward basis 逐年延展方式 f9{Rb/l!BQ
annual salary 年薪 u.xnO cOH!
annual statement 年度报表；年度决算表 \(2sW^fY
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 II{&{S'HU
annuitant 年金受益人 VRB;$
annuity 年金 v):Or'$~M
annuity contract 年金合约 -PR N:'T
annuity on human life 人寿年金 C1 *v,i
antecedent debt 先前的债项 h2fNuu"
ante-dated cheque 倒填日期支票 k\? Ii<m
anticipated expenditure 预期开支 Q> i^s@0
anticipated net profit 预期纯利 FVJ GL
anticipated revenue 预期收入 k~w*W X'
anti-inflation measure 反通货膨胀措施 P@c5pc#|
anti-inflationary stance 反通货膨胀立场 |Z +=
apparent deficit 表面赤字 DEZve Qr=
apparent financial solvency 表面偿债能力 6qnzBA7
apparent partner 表面合伙人 P\k#
>}}
application for personal assessment 个人入息课税申请书 6(ol1
(U
application of fund 资金应用 l2Rb\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 z-)O9PV
appointed actuary 委任精算师 SO0PF|{\r
appointed auditor 委任核数师；委任审计师 g]0_5?i
appointed trustee 委任的受托人 3)ywX&4"L
appointer 委任人 ?.BC#S)q1
apportioned pro rata 按比例分摊 U z]|N6`
apportionment 分配；分摊 HN|%9{VeB
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 { R6 ZKB
apportionment formula 分摊方程式 9'bwWBf7
apportionment of estate duty 遗产税的分摊 dvUic-w<j
appraisal 估价；评估 $q j2w"'
appreciable growth 可观增长 ?$4 PVI}
appreciable impact 显着影响 j&qub_j"xX
appreciable increase 可观增长 Tar Y|P7_
appreciation 增值；升值 9x =Y^',5
appreciation against other currencies 相对其他货币升值 TOQP' /
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3h`f 6
appreciation tax 增值税 h@ry y\9
appropriation 拨款；拨用；拨付 Z(CkZll
appropriation account 拨款帐目 f ) L
Appropriation Bill 拨款法案 0<@
@?G
appropriation-in-aid system 补助拨款办法 {"KMs[ M
approved assets 核准资产 Pe3o;mx
approved basket stock 认可一篮子证券 8
KzkB;=n
approved budget 核准预算 2<}%kQ`
approved charitable donation 认可慈善捐款 e+fN6v5pU
approved charitable institution 认可慈善机构 =@~Y12o?%
approved currency 核准货币；认可货币
X!EP$!
approved estimates 核准预算 T]~ xj4
approved estimates of expenditure 核准开支预算 5` p.#
approved overseas insurer 核准海外保险人 uoh7Sz5!^
approved overseas trust company 核准海外信托公司 om:VFs\U
approved pooled investment fund 核准汇集投资基金 7 HYwLG:\~
approved provident fund scheme 认可公积金计划 jAlv`uB|G"
approved provision 核准拨款 63IM]J
approved redeemable share 核准可赎回股份 KoT %M fu
approved regional stock 认可地区性证券 @`9]F7h5W
approved retirement scheme 认可退休金计划 '!B&:X)
approved subordinated loan 核准附属贷款 5 \VWC I
arbitrage 套戥；套汇；套利 DZ
tsy!xA
arbitrageur 套戥者；套汇者 [ub e6
arbitrary amount 临时款项 !R`{ TbN
arrangement 措施；安排；协定 l+0oS'`V*L
arrears 欠款 7; @]t^d=$
arrears of pay 欠付薪酬 4;2uW#dG"
arrears of revenue 逾期未收税款；逾期未收的帐项 X %x*f3[
articles of association 组织章程；组织细则；组织章程细则 g *+>H1}
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~})e
?q;b
ascertainment of profit 确定利润 G$('-3@i`w
"Asia Clear" “亚洲结算系统”
