allotment 分配；配股 7Ew.6!s#n1
allotment notice 股份配售通知；配股通知 @2 eV^eO9
allotment of shares 股份分配 I nCo[ 8SI
allowable 可获宽免；免税的 QZ:xG:qyk;
allowable business loss 可扣除的营业亏损
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allowable expenses 可扣税的支出 #Emz9qTsce
allowance 免税额；津贴；备抵；准备金 RLtIn!2O U
allowance for debts 债项的免税额 Zv8I`/4?
allowance for depreciation by wear and tear 耗损折旧免税额 3.vQ~Fvl
allowance for funeral expenses 殡殓费的免税额 <6L=% \X{*
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 NIasce
e
allowance for repairs and outgoings 修葺及支出方面的免税额 (bBr O74lR
allowance to debtor 给债务人的津贴 Bx&F* a;5
alteration of capital 资本更改 (Rt jD`e}
alternate trustee 候补受托人 e9e7_QG_-
amalgamation 合并 pS
C5$a(
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;s(uaC3
ambit of charges 征税范围；收费范围 7Rix=*
amended valuation 经修订的估值 1E'/! |
American Commodities Exchange 美国商品交易所 YR$ ) yl
American Express Bank Limited 美国运通银行 XnCrxj
American Stock Exchange 美国证券交易所 :lGH31GG
amortization 摊销 w6w'Jx
amount due from banks 存放银行同业的款项 Q*h%'oc`
amount due from banks abroad 存放海外银行同业的款项 ""2g{!~ r
amount due from holding companies 控股公司欠款 _# mo6' )j
amount due from local banks 存放本港银行同业的款项 7=gv4arRwt
amount due to banks 银行同业的存款 -jJw wOm
amount due to banks abroad 海外银行同业的存款 o"5[~$O
amount due to holding companies 控股公司存款 (b }}'
amount due to local banks 本港银行同业的存款 $F,& 7{^
amount due to outport banks 外埠银行同业的存款 pHpHvSI
amount for note issue 发行纸币的款额 !o k6*m
amount of bond 担保契据的款额 4EB&Zmg[K
amount of consideration 代价款额 O alBr?^
amount of contribution 供款数额 <y30t[.E6
amount of indebtedness 负债款额 ^& R
H]q
amount of principal of the loan 贷款本金额 $4j$c|S!
amount of rates chargeable 应征差饷数额 iNxuQ7~
amount of share capital 股本额 'z}Hg
*
amount of sums assured 承保款额 /e0cx:.w
amount of variation 变动幅度 !Ui"<0[,
amount of vote 拨款数额 Z O !
amount payable 应付款额 i$Sq.
NU
amount receivable 应收款额 |y*-)t
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 xQetAYP`
analysis 分析 p>c` GDU
ancillary risk 附属风险 ^ew<|J2,B
annual account 周年帐目；周年帐目报表；年度决算；年结 e yLVu.
annual accounting date 年结日期 p@se
5~
annual allowance 每年免税额；年积金；年度津贴；年津 <\If:
annual balance 年度余额 =b* Is,R/
annual disposable income 每年可动用收入 dT9
ekNQB
annual estimates 周年预算 0B;cQSH!q
annual fee 年费 J^G#x}y
annual general meeting 周年大会 jD
eNCJ
annual growth rate 年增率；每年增长率 ^ld ?v
annual long-term supplement 长期个案每年补助金 j+>#.22+
annual pensionable emolument 可供计算退休金的年薪 UOg4
E
annual report 年报 W?B(Jsv
Annual Report on the Consumer Price Index 《消费物价指数年报》 N%,! &\L
annual return 周年报表；周年申报表；每年报税表格 +&p}iZp
Annual Return Rules 《周年报表规则》 vj23j[!|
annual review of consumer prices 每年消费物价回顾 h6Vm;{ ~
annual roll-forward basis 逐年延展方式 DG&[.dR+
annual salary 年薪 ,VM)ZK=Tr
annual statement 年度报表；年度决算表 rkW2_UTZE
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 D <m+M@u
annuitant 年金受益人 FrXh\4C
annuity 年金 J} 03 5
annuity contract 年金合约 +[DL]e]@U
annuity on human life 人寿年金 E|aP kq]
antecedent debt 先前的债项 /<Doe SDJ|
ante-dated cheque 倒填日期支票 sZ,mRT
anticipated expenditure 预期开支 &!kr & g#]
anticipated net profit 预期纯利 r. V< 5xV
anticipated revenue 预期收入 gDmw Jr
anti-inflation measure 反通货膨胀措施 "^~>aVuXf
anti-inflationary stance 反通货膨胀立场 'Si 1r%'m#
apparent deficit 表面赤字 +6xEz67A<
apparent financial solvency 表面偿债能力 Pkm3&sW
apparent partner 表面合伙人 UBUZ}ZIbN
application for personal assessment 个人入息课税申请书 O-M4NKl]
6
application of fund 资金应用 ![ v @+9
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 :V%XEN)
appointed actuary 委任精算师 c
4<~? L
appointed auditor 委任核数师；委任审计师 Y68T&swD
appointed trustee 委任的受托人 6L~tUe.G
appointer 委任人 5 Y4 i| R
apportioned pro rata 按比例分摊 \y-Lt!}
apportionment 分配；分摊 3KF[ v{
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 f&\v+'[p
apportionment formula 分摊方程式 zlh}8Es
apportionment of estate duty 遗产税的分摊 s57-<&@J9
appraisal 估价；评估 O!b >
appreciable growth 可观增长 l+>&-lX'
appreciable impact 显着影响 (
]Z$mv!
appreciable increase 可观增长 #l(cBM9sz
appreciation 增值；升值 ;btH[a iV
appreciation against other currencies 相对其他货币升值 >?$+hZz<
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 s ^/<6kwO
appreciation tax 增值税 =Of!1TR(
appropriation 拨款；拨用；拨付 !KUV ,>L
appropriation account 拨款帐目 rf% E+bh4
Appropriation Bill 拨款法案 +M+h t
appropriation-in-aid system 补助拨款办法 #K3A{
jb,
approved assets 核准资产 dz',
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approved basket stock 认可一篮子证券 ! ,*#e
approved budget 核准预算 fR>(b?C
approved charitable donation 认可慈善捐款 V01-n{~G
approved charitable institution 认可慈善机构 Z7eD+4gD
approved currency 核准货币；认可货币 !cs +tm3
approved estimates 核准预算 ;P-xKRU!Xx
approved estimates of expenditure 核准开支预算 f!`,!dZgkd
approved overseas insurer 核准海外保险人 %5=Xs zS
approved overseas trust company 核准海外信托公司 |]5g+sd
approved pooled investment fund 核准汇集投资基金 ,3k"J4|d
approved provident fund scheme 认可公积金计划 o9!DK
approved provision 核准拨款 sLV bFN`
approved redeemable share 核准可赎回股份 =H_|007C
approved regional stock 认可地区性证券 ELp @/c=Wr
approved retirement scheme 认可退休金计划 mCtuR*z_
approved subordinated loan 核准附属贷款 P5+FZzQ
arbitrage 套戥；套汇；套利 qY24Y
arbitrageur 套戥者；套汇者 -Bqn^ E
arbitrary amount 临时款项 )fz)Rrr
arrangement 措施；安排；协定 U @<
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arrears 欠款 0u4:=Z}W
arrears of pay 欠付薪酬 8J:6 uO
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arrears of revenue 逾期未收税款；逾期未收的帐项 ;r[@;2p*(
articles of association 组织章程；组织细则；组织章程细则 8v6YOG"b
q
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 a*d>WN.;U
ascertainment of profit 确定利润 $/%|0tQ
"Asia Clear" “亚洲结算系统”
