allotment 分配；配股 ( t]lP /
allotment notice 股份配售通知；配股通知 '_q: vj
X
allotment of shares 股份分配 [47K7~9p
allowable 可获宽免；免税的 J{nyo1A
allowable business loss 可扣除的营业亏损 s=H/b$v
allowable expenses 可扣税的支出 xFs B?d
allowance 免税额；津贴；备抵；准备金 #,f}lV,&
allowance for debts 债项的免税额 )'BJ4[aq\
allowance for depreciation by wear and tear 耗损折旧免税额 JLy)}8I
allowance for funeral expenses 殡殓费的免税额 L Q I: ]d
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 n:5O9,umZ
allowance for repairs and outgoings 修葺及支出方面的免税额 R$!;J?SS
allowance to debtor 给债务人的津贴 !.;xt L
alteration of capital 资本更改 z;fd#N:
alternate trustee 候补受托人 W (=Wg|cr
amalgamation 合并 6e$sA (a=i
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }S~ysQwT
ambit of charges 征税范围；收费范围 )8 "EI-/.
amended valuation 经修订的估值 S b:zN'U
American Commodities Exchange 美国商品交易所 <|KK v5[
American Express Bank Limited 美国运通银行 %{N$1ht^
American Stock Exchange 美国证券交易所 (ybtXoQs
amortization 摊销 ,? 0-=o
amount due from banks 存放银行同业的款项 ]YisZE4s
amount due from banks abroad 存放海外银行同业的款项 " oE^R?m
amount due from holding companies 控股公司欠款 `}k&HRn
amount due from local banks 存放本港银行同业的款项 ps!5HZ2:
amount due to banks 银行同业的存款 j=xtnIq
amount due to banks abroad 海外银行同业的存款 0j
a
amount due to holding companies 控股公司存款 d I#8CO
amount due to local banks 本港银行同业的存款 !LHzY(
amount due to outport banks 外埠银行同业的存款 t6<sNz F&
amount for note issue 发行纸币的款额 J'G`=m"-'
amount of bond 担保契据的款额 an$ ]IN
amount of consideration 代价款额 WTV3p,;6a
amount of contribution 供款数额 LH3N}J({
amount of indebtedness 负债款额 0p:ClM 2O
amount of principal of the loan 贷款本金额 *f0.
= ?
amount of rates chargeable 应征差饷数额 ecY ^C3+S
amount of share capital 股本额 E]u'MX
amount of sums assured 承保款额 CfkNy[}=
amount of variation 变动幅度 5O;a/q8"
amount of vote 拨款数额 BDRYip[Sa
amount payable 应付款额 |g?/~%7
amount receivable 应收款额 rB.=f[aX[
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~`G;=ITo
analysis 分析
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/
ancillary risk 附属风险 68'-1}
annual account 周年帐目；周年帐目报表；年度决算；年结 E1l\~%A
annual accounting date 年结日期 rx }ujjx
annual allowance 每年免税额；年积金；年度津贴；年津 ga{25q}"
annual balance 年度余额 A/$KA'jX
annual disposable income 每年可动用收入 L!8 - :)0b
annual estimates 周年预算 7kX7\[zN
annual fee 年费 }> !" SU:d
annual general meeting 周年大会 BqLtTo ?'
annual growth rate 年增率；每年增长率 8CnI%_Su
annual long-term supplement 长期个案每年补助金 9U }MXY0
annual pensionable emolument 可供计算退休金的年薪 P[#W
Hbn
annual report 年报 h-2E
9Z
Annual Report on the Consumer Price Index 《消费物价指数年报》 s
iss_1J
annual return 周年报表；周年申报表；每年报税表格 8H 3!; ]
Annual Return Rules 《周年报表规则》 g6@N PQ
annual review of consumer prices 每年消费物价回顾 &-8-xw#.
annual roll-forward basis 逐年延展方式 `jUS{ 3^
annual salary 年薪 w}U5dM`
annual statement 年度报表；年度决算表 I7G\X#,iz
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 6wpND|cT
annuitant 年金受益人 S0Bl?XsD_
annuity 年金 nIT ^'
annuity contract 年金合约 FQ9csUjpB
annuity on human life 人寿年金 p+`*~6Jj/
antecedent debt 先前的债项 * 0&i'0>
ante-dated cheque 倒填日期支票 vYMbson}
anticipated expenditure 预期开支 XftJ= *
anticipated net profit 预期纯利 M|Dwk3#
anticipated revenue 预期收入 $^NWzc
anti-inflation measure 反通货膨胀措施 QN} 3S0
anti-inflationary stance 反通货膨胀立场 ?) ,xZ1"
apparent deficit 表面赤字 !7
ZfT?&
apparent financial solvency 表面偿债能力 tRUs Zl
apparent partner 表面合伙人 hBfzU\*0H
application for personal assessment 个人入息课税申请书 Zm;
+Ku>
application of fund 资金应用 ;G
SFQ:m[
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 !aW*dD61
appointed actuary 委任精算师 7>2j=Y_Kp
appointed auditor 委任核数师；委任审计师 j3rv2W\
appointed trustee 委任的受托人 $ vw}p .
appointer 委任人 Z '> eT)
apportioned pro rata 按比例分摊 jC/JiI
apportionment 分配；分摊 ,],JI|Rl8c
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 e@2Vn? 5
apportionment formula 分摊方程式 P7
>C4rmQ
apportionment of estate duty 遗产税的分摊 L"[w
a.<
appraisal 估价；评估 Cj4b ]*Q,
appreciable growth 可观增长 dnX`
F5z d
appreciable impact 显着影响 TJw.e/
appreciable increase 可观增长 B'gk/^6$eg
appreciation 增值；升值 #Rm=Em}d
appreciation against other currencies 相对其他货币升值 Y3MR:{}
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "PX3%II
appreciation tax 增值税
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appropriation 拨款；拨用；拨付 F&L? J_=
appropriation account 拨款帐目 bJ,=yB+0
Appropriation Bill 拨款法案 $NGtxZp
appropriation-in-aid system 补助拨款办法 6rN5Xf cS
approved assets 核准资产 ANpY qV
approved basket stock 认可一篮子证券 6B;_uIq5
approved budget 核准预算 cdtzf:#q
approved charitable donation 认可慈善捐款 6 dS1\Y
approved charitable institution 认可慈善机构 t!=~5YgKs
approved currency 核准货币；认可货币 %*Z2Gef?H
approved estimates 核准预算 PcSoG\- G<
approved estimates of expenditure 核准开支预算 c7nk~K[6
approved overseas insurer 核准海外保险人 fkv{\zN
approved overseas trust company 核准海外信托公司 #PLB
$$
approved pooled investment fund 核准汇集投资基金 l3 pW{p
approved provident fund scheme 认可公积金计划 XF f+efh
approved provision 核准拨款 sO4 }kxZ
approved redeemable share 核准可赎回股份 NX{-D}1X=
approved regional stock 认可地区性证券 /DG` Hg
approved retirement scheme 认可退休金计划 Tk#&Ux {ZJ
approved subordinated loan 核准附属贷款 C"` 'Re5)
arbitrage 套戥；套汇；套利 zUUxxS_?
arbitrageur 套戥者；套汇者 fddbXs0Sn
arbitrary amount 临时款项 .McoW7|Y
arrangement 措施；安排；协定 W$MEbf%1
arrears 欠款 *~<]|H 5~
arrears of pay 欠付薪酬 vkd<l& zD
arrears of revenue 逾期未收税款；逾期未收的帐项 pffw5 Tc
articles of association 组织章程；组织细则；组织章程细则 :Ye#NPOI
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 _M]rH<h
ascertainment of profit 确定利润 ]I' xLh`
"Asia Clear" “亚洲结算系统”
