allotment 分配；配股 sm5\> L3V
allotment notice 股份配售通知；配股通知 C( 8i
0(1
allotment of shares 股份分配 r (xh5{^x
allowable 可获宽免；免税的
ZC 7R f
allowable business loss 可扣除的营业亏损 1oD,E!+^d
allowable expenses 可扣税的支出 1>P[3Y@}
allowance 免税额；津贴；备抵；准备金 qd#?8
allowance for debts 债项的免税额 s. I%[kada
allowance for depreciation by wear and tear 耗损折旧免税额 j78WPG
allowance for funeral expenses 殡殓费的免税额 hc
OT+L>
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 &
<6E*qM
allowance for repairs and outgoings 修葺及支出方面的免税额 2^w3xL"
allowance to debtor 给债务人的津贴 .?R~!K{`
alteration of capital 资本更改 I Wcgh`8
alternate trustee 候补受托人 l+!!S"=8)~
amalgamation 合并 i'9aQi" G
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
wqB{cr }!
ambit of charges 征税范围；收费范围 "s!!\/^9C
amended valuation 经修订的估值 Fb=(FQ2Y?
American Commodities Exchange 美国商品交易所 Ix
@rn
American Express Bank Limited 美国运通银行 [xzgk [>5
American Stock Exchange 美国证券交易所 Jb~$Vrdy
amortization 摊销 }U3+xl6g
amount due from banks 存放银行同业的款项 d%_=r." Y
amount due from banks abroad 存放海外银行同业的款项 ?q a
amount due from holding companies 控股公司欠款 85CH%
I#
amount due from local banks 存放本港银行同业的款项 !z">aIj\6
amount due to banks 银行同业的存款 rD=8O#m
g
amount due to banks abroad 海外银行同业的存款 4?Pdld
amount due to holding companies 控股公司存款 FsQeyh>
amount due to local banks 本港银行同业的存款 ~!UC:&UKo
amount due to outport banks 外埠银行同业的存款 >B>[_8=f@
amount for note issue 发行纸币的款额 ]j> W9n?
amount of bond 担保契据的款额 M B.\G.bV
amount of consideration 代价款额 HS> (y2} '
amount of contribution 供款数额 e$]`
amount of indebtedness 负债款额 su;u_rc,
amount of principal of the loan 贷款本金额 !v
/5 G_pr
amount of rates chargeable 应征差饷数额 J1OZG6|e
amount of share capital 股本额 wZ6D\I
amount of sums assured 承保款额 ~C[p}MED
amount of variation 变动幅度 )!6JSMS
amount of vote 拨款数额 "fK` F/
amount payable 应付款额 {gh41G;n
amount receivable 应收款额 ZrY #B8
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 kQ~2mU
analysis 分析 ^X-3YhJ4U
ancillary risk 附属风险 <vMna< /d
annual account 周年帐目；周年帐目报表；年度决算；年结 hRA I7xk
annual accounting date 年结日期 DfYOGs]@
annual allowance 每年免税额；年积金；年度津贴；年津 LXYpP- E
annual balance 年度余额 j>j Zg<}J
annual disposable income 每年可动用收入 @}[ >*Xy%
annual estimates 周年预算 < Sds5 d
annual fee 年费 >[t0a"
annual general meeting 周年大会 ?bFP' .
annual growth rate 年增率；每年增长率 EmrUzaGD
annual long-term supplement 长期个案每年补助金 aAM!;3j]B`
annual pensionable emolument 可供计算退休金的年薪 fP3e{dVf
annual report 年报 .OhpItn
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,n\"zYf ]^
annual return 周年报表；周年申报表；每年报税表格 W P7 RX|7
Annual Return Rules 《周年报表规则》 S&/</%
annual review of consumer prices 每年消费物价回顾 ZEY="pf
annual roll-forward basis 逐年延展方式 MJ5Ymt a
annual salary 年薪 &L7u//
annual statement 年度报表；年度决算表 m( 0sG(A~
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 ` =m[(CLb
annuitant 年金受益人 590.mCm
annuity 年金 ?%RAX CK
annuity contract 年金合约 fP 1V1ao
annuity on human life 人寿年金 /$NDH]a
antecedent debt 先前的债项 Mdk(FG(
ante-dated cheque 倒填日期支票 % 8c
<C
anticipated expenditure 预期开支 758`lfz=_
anticipated net profit 预期纯利 K:!){a[
anticipated revenue 预期收入 ]U[y3
anti-inflation measure 反通货膨胀措施 hxG= g6:G
anti-inflationary stance 反通货膨胀立场 8yW 8F26
apparent deficit 表面赤字 qHwHP
1
apparent financial solvency 表面偿债能力 GMk\
l
apparent partner 表面合伙人 Ah^0 FU%!g
application for personal assessment 个人入息课税申请书 feJz
X*u
application of fund 资金应用 %v}SJEXF p
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 )m8ve)l
appointed actuary 委任精算师 DI9hy/T(
appointed auditor 委任核数师；委任审计师 fZ QL!j4
appointed trustee 委任的受托人 ' iQ
appointer 委任人 y{
& k`H
apportioned pro rata 按比例分摊
$;O-1# ]
apportionment 分配；分摊 vjo@aY.x
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }"}
z7Xb0
apportionment formula 分摊方程式 lKVy{X 3]*
apportionment of estate duty 遗产税的分摊 IZ){xI
appraisal 估价；评估 6yDj1 PI
appreciable growth 可观增长 [tN^)c`s/
appreciable impact 显着影响 MmIV Tf4
appreciable increase 可观增长 )-qWcf?
appreciation 增值；升值 Wp2W :JX:
appreciation against other currencies 相对其他货币升值 g/*x;d=
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 yH`4 sd
appreciation tax 增值税 /"~ D(bw0=
appropriation 拨款；拨用；拨付 U
fx^@%v
appropriation account 拨款帐目 \R"} =7
Appropriation Bill 拨款法案 L >*
F8 |g
appropriation-in-aid system 补助拨款办法 N=2BrKb)o
approved assets 核准资产 NxOiT#YH
approved basket stock 认可一篮子证券 8]SJ=c"}Xf
approved budget 核准预算 :+ASZE.
approved charitable donation 认可慈善捐款 Gp 8%n
approved charitable institution 认可慈善机构 Oup5LH!sW
approved currency 核准货币；认可货币 x" N{5
approved estimates 核准预算 }Iyr u3M][
approved estimates of expenditure 核准开支预算 t1LIZ5JY
approved overseas insurer 核准海外保险人 yQP !Vt^
approved overseas trust company 核准海外信托公司 !yUn|v>&p
approved pooled investment fund 核准汇集投资基金 Drn{ucIs
approved provident fund scheme 认可公积金计划 8 `\^wG$W
approved provision 核准拨款 C-wwQbdG/
approved redeemable share 核准可赎回股份 N+)gYb6h
approved regional stock 认可地区性证券 +&AKDVmx
approved retirement scheme 认可退休金计划 [{s 1= c
approved subordinated loan 核准附属贷款 BIu %A]e"
arbitrage 套戥；套汇；套利 ]m f
I$p%
arbitrageur 套戥者；套汇者 7 z.(pg=
arbitrary amount 临时款项 cImOZx
arrangement 措施；安排；协定 U J\[ ^/t
arrears 欠款 d]3c44kkK{
arrears of pay 欠付薪酬 ^A&i$RRO
arrears of revenue 逾期未收税款；逾期未收的帐项 96NZ r T
articles of association 组织章程；组织细则；组织章程细则 g
Kp5*
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ZQL4<fy'E
ascertainment of profit 确定利润 uq/z.m
"Asia Clear" “亚洲结算系统”
