allotment 分配；配股 $5a%h
K
allotment notice 股份配售通知；配股通知 `) s>},8W!
allotment of shares 股份分配 =H2.1 :'
allowable 可获宽免；免税的 3 QzHQ U
allowable business loss 可扣除的营业亏损 C~a- R#
allowable expenses 可扣税的支出 ]Vgl
allowance 免税额；津贴；备抵；准备金 3ws}E6\D
allowance for debts 债项的免税额 5\$ 8"/H
allowance for depreciation by wear and tear 耗损折旧免税额 8k`rj ;
allowance for funeral expenses 殡殓费的免税额 YPqp#X*
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ckPI^0A!
allowance for repairs and outgoings 修葺及支出方面的免税额 t&=]>blIs
allowance to debtor 给债务人的津贴 . ;q 4<_
alteration of capital 资本更改 ? $LKn2C
alternate trustee 候补受托人 f,}]h~w\
amalgamation 合并 FGG 7;0(
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 G'
'l,\ 3
ambit of charges 征税范围；收费范围 -l` 1j6
amended valuation 经修订的估值 U P}5E h
American Commodities Exchange 美国商品交易所
C) "|sG
American Express Bank Limited 美国运通银行 wIT}>8o
American Stock Exchange 美国证券交易所 ?4i:$.A
Y
amortization 摊销 '@<aS?@!t
amount due from banks 存放银行同业的款项 Ii9@ j1-g
amount due from banks abroad 存放海外银行同业的款项 #7~M1/eH=t
amount due from holding companies 控股公司欠款 YaDr.?
amount due from local banks 存放本港银行同业的款项 P7i
G,i
amount due to banks 银行同业的存款 4_w+NI
,;
amount due to banks abroad 海外银行同业的存款 jTJ]: EN
amount due to holding companies 控股公司存款 idr,s\$>
amount due to local banks 本港银行同业的存款 HrZ\=1RB
amount due to outport banks 外埠银行同业的存款 )m Uc
!TP
amount for note issue 发行纸币的款额 GKNH{|B$D
amount of bond 担保契据的款额 S@a#,,\[
amount of consideration 代价款额
Qpc+ 1{BQ
amount of contribution 供款数额 =@d IM
amount of indebtedness 负债款额 Xbb('MoI63
amount of principal of the loan 贷款本金额 R~],5_
|
amount of rates chargeable 应征差饷数额 o(I[_oUy\
amount of share capital 股本额 @P^8?!i+
amount of sums assured 承保款额 )TBG-<wt
amount of variation 变动幅度 '_~=C-g
amount of vote 拨款数额 \= yx~c_$L
amount payable 应付款额 + fQ=G/
amount receivable 应收款额 &1DU]|RoT&
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 D+.h *{gD
analysis 分析 Q4_+3-g<7L
ancillary risk 附属风险 q.OkZI0n
annual account 周年帐目；周年帐目报表；年度决算；年结 bX:ARe
O
annual accounting date 年结日期 +Zx+DW cq
annual allowance 每年免税额；年积金；年度津贴；年津 F- k3F80=
annual balance 年度余额 z Lw= *
annual disposable income 每年可动用收入
Ny>tJ~I
annual estimates 周年预算 T/" 6iv\1
annual fee 年费 &r6VF/
annual general meeting 周年大会 b0 Ct Qe
annual growth rate 年增率；每年增长率 1X4v: rI
annual long-term supplement 长期个案每年补助金 ,?+rM ;
annual pensionable emolument 可供计算退休金的年薪 s e9X
annual report 年报 rlvo&(a
Annual Report on the Consumer Price Index 《消费物价指数年报》 c8sY#I
annual return 周年报表；周年申报表；每年报税表格 Y) >GwFK$
Annual Return Rules 《周年报表规则》 Uu9\;f
annual review of consumer prices 每年消费物价回顾 V=}b>Jo2j
annual roll-forward basis 逐年延展方式
?6!7fs,
annual salary 年薪 N4%q-fi
annual statement 年度报表；年度决算表 K
YFumR
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 ? {Lp
annuitant 年金受益人 -i@1sNx&'
annuity 年金 Z~t OR{q
annuity contract 年金合约 'Pudy\Ab
annuity on human life 人寿年金 Kc*h@#`~oL
antecedent debt 先前的债项 A+T! DnVof
ante-dated cheque 倒填日期支票 (63_
anticipated expenditure 预期开支 ;%Jw9G\h
anticipated net profit 预期纯利 Ctxs]S tU%
anticipated revenue 预期收入 )DsC:cP
anti-inflation measure 反通货膨胀措施 H'E > QT
anti-inflationary stance 反通货膨胀立场 CUT D]:\
apparent deficit 表面赤字 M* (]hu0!
apparent financial solvency 表面偿债能力 0
+0+%#?
apparent partner 表面合伙人 LXaT_3 ;
application for personal assessment 个人入息课税申请书 d_&R>GmR$
application of fund 资金应用 3u7N/OQ(
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 E ?(
appointed actuary 委任精算师 L oLmT7
appointed auditor 委任核数师；委任审计师 bE2^sx`(
appointed trustee 委任的受托人 DD\:glo
appointer 委任人 %_wX9Z T
apportioned pro rata 按比例分摊 maLKUSgo
apportionment 分配；分摊 ZD] ^Y}
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 K v C`6
apportionment formula 分摊方程式 %0
}qMYS
apportionment of estate duty 遗产税的分摊 d _*'5Eia6
appraisal 估价；评估 _PrK6M@"L
appreciable growth 可观增长 'H2TwSbIXI
appreciable impact 显着影响 mxhO: .l
appreciable increase 可观增长 # CoJ S[ t
appreciation 增值；升值
(bi}?V*
appreciation against other currencies 相对其他货币升值 zg&<HJO
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 o+SD(KVn-
appreciation tax 增值税 5 fjeBfy
appropriation 拨款；拨用；拨付 kC"<4U
appropriation account 拨款帐目 A1:<-TF6^p
Appropriation Bill 拨款法案 etj8M
y6=
appropriation-in-aid system 补助拨款办法 o`HZS|>K*
approved assets 核准资产 |k:MXI
approved basket stock 认可一篮子证券 &'4id[$9
approved budget 核准预算 ua*k{ 0[
approved charitable donation 认可慈善捐款 o&1ewE(O]
approved charitable institution 认可慈善机构 3(':4Tas
approved currency 核准货币；认可货币 Qwb=N
approved estimates 核准预算 r
Ig 1]q
approved estimates of expenditure 核准开支预算 7wsn8_n9
approved overseas insurer 核准海外保险人 y~An'+yBa
approved overseas trust company 核准海外信托公司 @.T
'>;izr
approved pooled investment fund 核准汇集投资基金 (,`ypD +3q
approved provident fund scheme 认可公积金计划 q-gN0"z^6$
approved provision 核准拨款 3(G}IWPq<
approved redeemable share 核准可赎回股份 1HG~}E
approved regional stock 认可地区性证券 LY[XPV]t
approved retirement scheme 认可退休金计划 5BCXI8Ox9x
approved subordinated loan 核准附属贷款 &Vfdq6Y]
arbitrage 套戥；套汇；套利 Od70w*,
arbitrageur 套戥者；套汇者 0 '`>2 0Y
arbitrary amount 临时款项 W~ E%Eq3
arrangement 措施；安排；协定 G=!1P]M {
arrears 欠款 |GtTz&
arrears of pay 欠付薪酬 u lV)X/]1
arrears of revenue 逾期未收税款；逾期未收的帐项 W}bed],l
articles of association 组织章程；组织细则；组织章程细则 "tB"C6b
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 r7/y'Y]O
ascertainment of profit 确定利润 j2SJ4tB /
"Asia Clear" “亚洲结算系统”
