allotment 分配；配股 *tK\R&4,4s
allotment notice 股份配售通知；配股通知 n6BQk 2l
allotment of shares 股份分配 Ndi9FD3im
allowable 可获宽免；免税的 a_'2V;
allowable business loss 可扣除的营业亏损 UOx kO
allowable expenses 可扣税的支出 tF{D= ;G
allowance 免税额；津贴；备抵；准备金 Y
JJB.hR+
allowance for debts 债项的免税额 6jC`8l:
allowance for depreciation by wear and tear 耗损折旧免税额 % a@>_
allowance for funeral expenses 殡殓费的免税额 gk 0( ANx
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 x7eQ2h6O
allowance for repairs and outgoings 修葺及支出方面的免税额 0 g?z&?
allowance to debtor 给债务人的津贴 *%S
"eWb
alteration of capital 资本更改 SV~cJ]F
alternate trustee 候补受托人 /#m=*&!CB
amalgamation 合并 paD !Z0v&
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
NbU [l
ambit of charges 征税范围；收费范围 {z")7g ]l
amended valuation 经修订的估值 hHT_V2*
American Commodities Exchange 美国商品交易所 VCD:3U
8
American Express Bank Limited 美国运通银行 UH TvCc
American Stock Exchange 美国证券交易所 W8KDX_vGJ
amortization 摊销 &3TEfvz
amount due from banks 存放银行同业的款项 8q,6}mV
amount due from banks abroad 存放海外银行同业的款项 QT> `^/]d
amount due from holding companies 控股公司欠款 i03w 1pSH,
amount due from local banks 存放本港银行同业的款项 j ~1B|,H
amount due to banks 银行同业的存款 BA%pY|"Q
amount due to banks abroad 海外银行同业的存款 Zw ^kmSL"
amount due to holding companies 控股公司存款 h3z{(-~y
amount due to local banks 本港银行同业的存款 8>WC5%f*
amount due to outport banks 外埠银行同业的存款 R IY,K*f.
amount for note issue 发行纸币的款额 {O7X`'[
amount of bond 担保契据的款额 '~&9D:(
amount of consideration 代价款额 }l],.J\BGX
amount of contribution 供款数额 7:)n$,31FW
amount of indebtedness 负债款额 Od5JG .]
amount of principal of the loan 贷款本金额 jN6uT &{T
amount of rates chargeable 应征差饷数额 9+{G8$Ai
amount of share capital 股本额 .2v_H 5<
amount of sums assured 承保款额 "F.;Dv9V[0
amount of variation 变动幅度 /q5v"iX]T
amount of vote 拨款数额 GJtZ&H
amount payable 应付款额 ) `A3M)
amount receivable 应收款额 PSZL2iGj9V
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
zY('t!u8
analysis 分析 j+["J Xy
ancillary risk 附属风险 Qg[/%$x.
annual account 周年帐目；周年帐目报表；年度决算；年结 ] 0B2#
d
annual accounting date 年结日期 7[5.> h
annual allowance 每年免税额；年积金；年度津贴；年津 I.94v
#r
annual balance 年度余额 V&\[)D'c
annual disposable income 每年可动用收入 '4|-9M3f
annual estimates 周年预算 al9t^
annual fee 年费 t`,` 6@d
annual general meeting 周年大会 elFtBnL'
annual growth rate 年增率；每年增长率
s8rE$
annual long-term supplement 长期个案每年补助金 I$ 0)Px%z
annual pensionable emolument 可供计算退休金的年薪 TG+VEL |T
annual report 年报 B3
5E8/
Annual Report on the Consumer Price Index 《消费物价指数年报》 P:aJ #
annual return 周年报表；周年申报表；每年报税表格 | >JS!NM
I
Annual Return Rules 《周年报表规则》 Yo("U8:XX
annual review of consumer prices 每年消费物价回顾 30.@g[~
annual roll-forward basis 逐年延展方式 mM-8+ H?~b
annual salary 年薪 <RG|Dx[:=
annual statement 年度报表；年度决算表 ?Vdia:
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 0 SNIYkGE
annuitant 年金受益人 qycI(5S,
annuity 年金 L g*B>=
annuity contract 年金合约 iIq)~e/ Z
annuity on human life 人寿年金 p-/|mL
antecedent debt 先前的债项 -OA?BEQ=I
ante-dated cheque 倒填日期支票 .b-f9qc=
anticipated expenditure 预期开支 y1bbILWej
anticipated net profit 预期纯利 x\s|n{
anticipated revenue 预期收入 'Ub
g0"F(
anti-inflation measure 反通货膨胀措施 %d(^d
anti-inflationary stance 反通货膨胀立场 PUBWZ^63
apparent deficit 表面赤字 U 9A~9"O
apparent financial solvency 表面偿债能力 F>- B 3x
apparent partner 表面合伙人 PV/7 7{'
application for personal assessment 个人入息课税申请书 JA'h4AXk
application of fund 资金应用 d\61; C
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 \7l-@6 '7
appointed actuary 委任精算师 %y |)=cm[
appointed auditor 委任核数师；委任审计师 !>e5z|1
appointed trustee 委任的受托人 ' F _8j;
appointer 委任人 Y<Xz
wro0
apportioned pro rata 按比例分摊 I>[RqG
apportionment 分配；分摊 L?Qg#YSd ~
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5c^Z/
Jl$c
apportionment formula 分摊方程式 gUpb
4uN
apportionment of estate duty 遗产税的分摊 3plzHz ,x
appraisal 估价；评估 k?z98 >4
appreciable growth 可观增长 :) _~w4&
appreciable impact 显着影响 =}v}my3y"
appreciable increase 可观增长 j|/]#@Yr
appreciation 增值；升值 L\&<sy"H
appreciation against other currencies 相对其他货币升值 ,^x4sA[/
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 jGEt+\"/QJ
appreciation tax 增值税 ^H2-RBE#
appropriation 拨款；拨用；拨付 kRTwaNDOD
appropriation account 拨款帐目 I rcp``g
Appropriation Bill 拨款法案 YE= q:B v
appropriation-in-aid system 补助拨款办法 KTn}w:+B\
approved assets 核准资产 C #t'Y*
approved basket stock 认可一篮子证券 PB/IFsJ
approved budget 核准预算 <oWB0%
approved charitable donation 认可慈善捐款 `xyw ho%/Y
approved charitable institution 认可慈善机构 OnF3l Cmu
approved currency 核准货币；认可货币 8g:;)u4$P
approved estimates 核准预算 v|Yh w
approved estimates of expenditure 核准开支预算 Pj4/ xX
approved overseas insurer 核准海外保险人 GF>' \@T h
approved overseas trust company 核准海外信托公司 g x& Tt
approved pooled investment fund 核准汇集投资基金 '^Ql]% _
approved provident fund scheme 认可公积金计划 (d< 4"!
approved provision 核准拨款 r4Qx oaM
approved redeemable share 核准可赎回股份 XP1~d>j
approved regional stock 认可地区性证券 w7FW^6Zl
approved retirement scheme 认可退休金计划 *3& f qBg
approved subordinated loan 核准附属贷款 ,Vh{gm 1
arbitrage 套戥；套汇；套利 (vB<%l.&
arbitrageur 套戥者；套汇者 m^#rB`0;L
arbitrary amount 临时款项 Ojt`^r !V
arrangement 措施；安排；协定 GD:4"$)[o
arrears 欠款 RtCkV xaEx
arrears of pay 欠付薪酬 KLL;e/Gf
arrears of revenue 逾期未收税款；逾期未收的帐项 e+j)~RBnu3
articles of association 组织章程；组织细则；组织章程细则 U
R%4@
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]m iy/V }5
ascertainment of profit 确定利润 ph_4q @
"Asia Clear" “亚洲结算系统”
