allotment 分配；配股 Lp:Nw4 _
allotment notice 股份配售通知；配股通知 5) d,G
9
allotment of shares 股份分配 %\}dbYS
'
allowable 可获宽免；免税的 &'5@azU
allowable business loss 可扣除的营业亏损 }B I~am_
allowable expenses 可扣税的支出 Gur8.A;Y
allowance 免税额；津贴；备抵；准备金 dGbU{#"3s
allowance for debts 债项的免税额 v8=?HUDd
allowance for depreciation by wear and tear 耗损折旧免税额 iK5]y+@8
allowance for funeral expenses 殡殓费的免税额 Io$w| ~x
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 7tpAZ<{
allowance for repairs and outgoings 修葺及支出方面的免税额 pqyWv;
allowance to debtor 给债务人的津贴 z5XYpi_;[
alteration of capital 资本更改 ydwK!j0y
alternate trustee 候补受托人 bz, Da
amalgamation 合并 6=ZRn gQ
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /S:w&5e
ambit of charges 征税范围；收费范围 <i\UMrD]`:
amended valuation 经修订的估值 < | {L[
American Commodities Exchange 美国商品交易所 VHXI@ UT*
American Express Bank Limited 美国运通银行 NuC-qG#
American Stock Exchange 美国证券交易所 = EQN-{#
amortization 摊销 |av*!i5Q
amount due from banks 存放银行同业的款项 &`9j)3^J.
amount due from banks abroad 存放海外银行同业的款项 L;/9L[s,
amount due from holding companies 控股公司欠款 yGb a
amount due from local banks 存放本港银行同业的款项 $|4cJ#;^L
amount due to banks 银行同业的存款 8weSrm
amount due to banks abroad 海外银行同业的存款 5;IT64&]
amount due to holding companies 控股公司存款 ;[(= kOI
amount due to local banks 本港银行同业的存款 9#v-2QY
amount due to outport banks 外埠银行同业的存款 ) l`1)Ea~
amount for note issue 发行纸币的款额 E% <w5d.lq
amount of bond 担保契据的款额 b;S6'7Jf9
amount of consideration 代价款额 8)L'rW{q#
amount of contribution 供款数额 3p:=xL
amount of indebtedness 负债款额 =yl4zQmg$
amount of principal of the loan 贷款本金额 rHvF%o
amount of rates chargeable 应征差饷数额 Ct4LkmD
amount of share capital 股本额 Gw cI0~5
amount of sums assured 承保款额 Q;4}gUm I$
amount of variation 变动幅度 AXz-4,=xX
amount of vote 拨款数额 &Fw[YGJayz
amount payable 应付款额 TQ ;
Z.)L
amount receivable 应收款额 IikG /8lP
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 L
;
6b+I
analysis 分析 TqI AWbb&
ancillary risk 附属风险 %d EB /[
annual account 周年帐目；周年帐目报表；年度决算；年结 _b>F#nD,'%
annual accounting date 年结日期 >BBl 7
annual allowance 每年免税额；年积金；年度津贴；年津 z)}3**3'y
annual balance 年度余额 ZTN
(irK
annual disposable income 每年可动用收入 :.Y|I[\E%
annual estimates 周年预算 7; p4Wg7k}
annual fee 年费 8EOh0
gk7
annual general meeting 周年大会 }K2
/&kZ
annual growth rate 年增率；每年增长率 1Fv8T'
annual long-term supplement 长期个案每年补助金 m;
dm|4L^
annual pensionable emolument 可供计算退休金的年薪 2;8Xz 6T
annual report 年报 Wr NLGkt
Annual Report on the Consumer Price Index 《消费物价指数年报》 k!T|)\nc+
annual return 周年报表；周年申报表；每年报税表格 M)L/d_4ka
Annual Return Rules 《周年报表规则》 *R BV'b
annual review of consumer prices 每年消费物价回顾 1j11|~
annual roll-forward basis 逐年延展方式 k^z0Lo|)'
annual salary 年薪 z<hFK+j,'^
annual statement 年度报表；年度决算表 T'E ]
i!$
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 F9-[%l
annuitant 年金受益人 C;9t">p rk
annuity 年金 ;(7-WnU8N
annuity contract 年金合约 g+ /0DO_F3
annuity on human life 人寿年金 yf!,4SUkU
antecedent debt 先前的债项 %dc3z
"u
ante-dated cheque 倒填日期支票 c7\VTYT
anticipated expenditure 预期开支 ]Kv q |}=
anticipated net profit 预期纯利 I"-dTa
anticipated revenue 预期收入 _g[-=y{Bb
anti-inflation measure 反通货膨胀措施 -;$nb~y
anti-inflationary stance 反通货膨胀立场 v,{h:
apparent deficit 表面赤字 %Uy%kN_&
apparent financial solvency 表面偿债能力 {(4# )K2g%
apparent partner 表面合伙人 N>0LQ
MI
application for personal assessment 个人入息课税申请书 -IadHX}]t
application of fund 资金应用 $xT1 1 ^
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 pV7N byb4
appointed actuary 委任精算师 uMvb-8
appointed auditor 委任核数师；委任审计师 } ~| k
appointed trustee 委任的受托人 3V?817&6z
appointer 委任人 K/^
+eoW(
apportioned pro rata 按比例分摊 @xS]!1-
apportionment 分配；分摊 Z0-ytODI I
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Pe}PH
I
apportionment formula 分摊方程式 Di> rO038
apportionment of estate duty 遗产税的分摊 fxd0e;NAAh
appraisal 估价；评估 3+ =I;nj
appreciable growth 可观增长 H y]
appreciable impact 显着影响 W m
.
}Zh
appreciable increase 可观增长 8u>gbdU
appreciation 增值；升值 \:Za[6
appreciation against other currencies 相对其他货币升值 %m eLW&
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !;v.>.lw
appreciation tax 增值税 4 /'N|c.
appropriation 拨款；拨用；拨付 =\ Iu$2r`
appropriation account 拨款帐目 IxOc':/jY
Appropriation Bill 拨款法案 M(enRs3`O
appropriation-in-aid system 补助拨款办法 ]3ifd G k
approved assets 核准资产 l'6d4
DZ
approved basket stock 认可一篮子证券 ?iv=53<c#
approved budget 核准预算 3-C\2
approved charitable donation 认可慈善捐款 .IgRY\?Q
approved charitable institution 认可慈善机构 /1d<P! H
approved currency 核准货币；认可货币 8.QSqW7t
approved estimates 核准预算 NLyXBV[hV
approved estimates of expenditure 核准开支预算 )6-9)pH@)
approved overseas insurer 核准海外保险人 QB&BTT=!
approved overseas trust company 核准海外信托公司 RNWX.g )b
approved pooled investment fund 核准汇集投资基金 Y.sz|u 1
approved provident fund scheme 认可公积金计划 c7K!cfO:{N
approved provision 核准拨款 dz-y}J11
approved redeemable share 核准可赎回股份 7C7>y/u S
approved regional stock 认可地区性证券 irKIy
approved retirement scheme 认可退休金计划 \S ."?!U
approved subordinated loan 核准附属贷款 1$pb (OK
arbitrage 套戥；套汇；套利 mrM4RoO
arbitrageur 套戥者；套汇者 19t{|w<
arbitrary amount 临时款项 =sgdkAYw P
arrangement 措施；安排；协定 Xj@+{uvQB
arrears 欠款 lr~0pL
arrears of pay 欠付薪酬 o eha Q#e
arrears of revenue 逾期未收税款；逾期未收的帐项 Zb_apjg[4
articles of association 组织章程；组织细则；组织章程细则 Elb aFbr
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 B {MaMf)
ascertainment of profit 确定利润 n?xTkkr0
"Asia Clear" “亚洲结算系统”
