allotment 分配；配股 ~P"!DaAf
allotment notice 股份配售通知；配股通知 B
$ y44
allotment of shares 股份分配 ,oB
k>
allowable 可获宽免；免税的 :*F3
allowable business loss 可扣除的营业亏损 @'F8 |I 6
allowable expenses 可扣税的支出 M2zos(8g
allowance 免税额；津贴；备抵；准备金 M&}oat*
allowance for debts 债项的免税额 7YQK@lS
allowance for depreciation by wear and tear 耗损折旧免税额 1 o
allowance for funeral expenses 殡殓费的免税额 (DEL xE
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 e aYkYuS/
allowance for repairs and outgoings 修葺及支出方面的免税额 Eezlx9b
allowance to debtor 给债务人的津贴 *`S)@'@:(
alteration of capital 资本更改 x|,aV=$o
alternate trustee 候补受托人 tLoD"/z
amalgamation 合并 b. %B;qB
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 vP87{J*DE1
ambit of charges 征税范围；收费范围 2EqsfU*
I
amended valuation 经修订的估值 >H=Q$gI
American Commodities Exchange 美国商品交易所 _($-dJ {
American Express Bank Limited 美国运通银行 CL<KBmW7
American Stock Exchange 美国证券交易所 >2/wzsW
amortization 摊销 cc 2 oFn
amount due from banks 存放银行同业的款项 0Z 1H6qn
amount due from banks abroad 存放海外银行同业的款项 TYJnQ2m
amount due from holding companies 控股公司欠款 @3expC
amount due from local banks 存放本港银行同业的款项 C k/_UY|
amount due to banks 银行同业的存款 |/T< ]+X;
amount due to banks abroad 海外银行同业的存款
;f ;*Q>!
amount due to holding companies 控股公司存款 0,L$x*Nj5
amount due to local banks 本港银行同业的存款 WV !kA_
amount due to outport banks 外埠银行同业的存款 q _T?G e
amount for note issue 发行纸币的款额 [-:<z?(n4
amount of bond 担保契据的款额 ^]sMy7X0IK
amount of consideration 代价款额 kb}]s j
amount of contribution 供款数额 dPy BY
]`
amount of indebtedness 负债款额 _1>(GK5[
amount of principal of the loan 贷款本金额 b/n
8U xA
amount of rates chargeable 应征差饷数额 Z imMjZ%4
amount of share capital 股本额 Y+"hu2aPkY
amount of sums assured 承保款额 g_Dt} !A\B
amount of variation 变动幅度 =Zb"T5E
amount of vote 拨款数额 qqom$H<
amount payable 应付款额 F)<G]i8n~
amount receivable 应收款额 8)q]^
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 G4iLCcjY
analysis 分析 RwE*0 T
ancillary risk 附属风险 1R+ )T'in
annual account 周年帐目；周年帐目报表；年度决算；年结 sKB -7
annual accounting date 年结日期 |>/&E ElD
annual allowance 每年免税额；年积金；年度津贴；年津 M5ySs\O4
annual balance 年度余额 Er)_[^)
HG
annual disposable income 每年可动用收入
Zm8
u :
annual estimates 周年预算 nGJIjo_I
annual fee 年费 +O!M>
annual general meeting 周年大会 fFTvf
0j
annual growth rate 年增率；每年增长率 <cfH '~
annual long-term supplement 长期个案每年补助金 Dxa)7d
A|
annual pensionable emolument 可供计算退休金的年薪 Mp=kZs/
annual report 年报 <{z 3p:\
Annual Report on the Consumer Price Index 《消费物价指数年报》 d`],l\o C
annual return 周年报表；周年申报表；每年报税表格 '__3[D
Annual Return Rules 《周年报表规则》 tx1m36 a"
annual review of consumer prices 每年消费物价回顾 1KIq$lG{ E
annual roll-forward basis 逐年延展方式 b\| p
annual salary 年薪
|<Dx
annual statement 年度报表；年度决算表 9bcy
PN
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 @tv];t
annuitant 年金受益人 M?4r 5R
annuity 年金 i>if93mpj
annuity contract 年金合约 fe9& V2Uu
annuity on human life 人寿年金 [TfV2j* e
antecedent debt 先前的债项 `Py=
?[cD
ante-dated cheque 倒填日期支票 ^q N1~v=hS
anticipated expenditure 预期开支 W.6 JnYLQ&
anticipated net profit 预期纯利 `@.s!L(V
anticipated revenue 预期收入 <QoE_z`76
anti-inflation measure 反通货膨胀措施 Nec(^|[
anti-inflationary stance 反通货膨胀立场 Nj@?}`C 4
apparent deficit 表面赤字 \`%Y-!H+v
apparent financial solvency 表面偿债能力 y[5P<:&s
apparent partner 表面合伙人 g
/ @yK
application for personal assessment 个人入息课税申请书 ~G ^}2#5
application of fund 资金应用 ://#
%SE
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 NUNn[c
appointed actuary 委任精算师 qpwh #^ 2
appointed auditor 委任核数师；委任审计师 lbuW*)
appointed trustee 委任的受托人 5iI3u 7Mn1
appointer 委任人 rs<&x(=Hv
apportioned pro rata 按比例分摊 RW Pd S
apportionment 分配；分摊 dV=5_wXZ$
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 w3bH|VnU8;
apportionment formula 分摊方程式 >8fz ?A
apportionment of estate duty 遗产税的分摊 A"3&Euv U
appraisal 估价；评估 eP)Y Je 3
appreciable growth 可观增长 I7z]% Z
appreciable impact 显着影响 +=H>s;B
appreciable increase 可观增长 nh&
<fnh
appreciation 增值；升值
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appreciation against other currencies 相对其他货币升值 Z
a1|fB
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O2/w:zOg'
appreciation tax 增值税 kRX
g."b(
appropriation 拨款；拨用；拨付 * _K-T#
appropriation account 拨款帐目 sv6U %qV
Appropriation Bill 拨款法案 -r'seb5
appropriation-in-aid system 补助拨款办法 KJJb^6P48W
approved assets 核准资产 XQY& 4tK
approved basket stock 认可一篮子证券 P $
dgO
approved budget 核准预算
= ObtD"
approved charitable donation 认可慈善捐款 m^x\@!N:(
approved charitable institution 认可慈善机构 jhbH6=f4]^
approved currency 核准货币；认可货币 j.N\U#3KK
approved estimates 核准预算 Tl 7:}X<?
approved estimates of expenditure 核准开支预算 Hi"
n GH
approved overseas insurer 核准海外保险人 HN~4-6[q
approved overseas trust company 核准海外信托公司 =bg&CZV T
approved pooled investment fund 核准汇集投资基金 jv=f@:[`I
approved provident fund scheme 认可公积金计划 IS4K$ A c.
approved provision 核准拨款 m"7 R
4O
approved redeemable share 核准可赎回股份 "Xs Y~
approved regional stock 认可地区性证券 t\bxd `,
approved retirement scheme 认可退休金计划 6')SJ*|yS
approved subordinated loan 核准附属贷款 qVe6RpS
arbitrage 套戥；套汇；套利 z==} ~|5
arbitrageur 套戥者；套汇者 NE%yv,B
arbitrary amount 临时款项 7Z~szD
arrangement 措施；安排；协定 f=O>\
arrears 欠款 F20-!b
arrears of pay 欠付薪酬 PZg]zz=V4
arrears of revenue 逾期未收税款；逾期未收的帐项 } ZV
v
articles of association 组织章程；组织细则；组织章程细则 V//q$/&8(
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 skx=w<YO6]
ascertainment of profit 确定利润 -X Ivj'u
"Asia Clear" “亚洲结算系统”
