allotment 分配；配股 %q r,Ssa/
allotment notice 股份配售通知；配股通知 >8{{H"$;(
allotment of shares 股份分配 r
25VcY
allowable 可获宽免；免税的 lO9Ixhf~iu
allowable business loss 可扣除的营业亏损 %d-WQwJ
allowable expenses 可扣税的支出 N ? S;v&q+
allowance 免税额；津贴；备抵；准备金 b&,Z mDJh
allowance for debts 债项的免税额 Dg~m
}La
allowance for depreciation by wear and tear 耗损折旧免税额 [ Ous|a[)o
allowance for funeral expenses 殡殓费的免税额 Y]~- S
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Qa2p34Z/
allowance for repairs and outgoings 修葺及支出方面的免税额 C_ ;nlG6
allowance to debtor 给债务人的津贴 |gk4X%o6
alteration of capital 资本更改 ":sp0(`h
alternate trustee 候补受托人 ~tL:r =
amalgamation 合并 g >7i2
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @ZYJ Y
ambit of charges 征税范围；收费范围 V_^pP Ba
amended valuation 经修订的估值 Uv?^qe0=
American Commodities Exchange 美国商品交易所 J 7dHD(R8
American Express Bank Limited 美国运通银行 ZJFF4($qN
American Stock Exchange 美国证券交易所 ' 8R5 Tl
amortization 摊销 Wd+kjI \
amount due from banks 存放银行同业的款项 ?&qQOM~b-\
amount due from banks abroad 存放海外银行同业的款项 /EHO(d!<
amount due from holding companies 控股公司欠款 st.{AEv@
amount due from local banks 存放本港银行同业的款项 `X ()"Qw
amount due to banks 银行同业的存款 |
h "$
amount due to banks abroad 海外银行同业的存款 J pj[.Sq
amount due to holding companies 控股公司存款 s LD Ea
amount due to local banks 本港银行同业的存款 04-@c
amount due to outport banks 外埠银行同业的存款
5 Uhxl^c
amount for note issue 发行纸币的款额 A#G a!a
amount of bond 担保契据的款额 ME)='~E
amount of consideration 代价款额 :|&6x!
amount of contribution 供款数额 U![$7k>,pr
amount of indebtedness 负债款额 vN]_/T+
amount of principal of the loan 贷款本金额 B4zuWCE@
amount of rates chargeable 应征差饷数额 \Lb wfd =
amount of share capital 股本额 [
(3 %$?[
amount of sums assured 承保款额 k ^KpQ&n
amount of variation 变动幅度 7^@ 1cA=S
amount of vote 拨款数额 gQ{<2u
amount payable 应付款额 3*{l^<`:gA
amount receivable 应收款额 Jv%)UR.]
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .4
w
"3>
analysis 分析 7bGO E_r
ancillary risk 附属风险 .R4,fCN
annual account 周年帐目；周年帐目报表；年度决算；年结 ^%6f%]_
annual accounting date 年结日期 Z,-TMtM7
annual allowance 每年免税额；年积金；年度津贴；年津 VD! P F'
annual balance 年度余额 lA6{TH.x
annual disposable income 每年可动用收入 vy7?]}MvV
annual estimates 周年预算 %k"hzjXAw
annual fee 年费 -I DhK}C&T
annual general meeting 周年大会 =_6 Q 26
annual growth rate 年增率；每年增长率 9qz Hy}A
annual long-term supplement 长期个案每年补助金 ht+wi5b
annual pensionable emolument 可供计算退休金的年薪 p Zx
x
annual report 年报 E+ XR [p
Annual Report on the Consumer Price Index 《消费物价指数年报》 !6#.%"{-
annual return 周年报表；周年申报表；每年报税表格 X
fEp_.~JM
Annual Return Rules 《周年报表规则》 uVX,[%*P
annual review of consumer prices 每年消费物价回顾 LF (S"Of
annual roll-forward basis 逐年延展方式 "cOBEhn%l
annual salary 年薪 PVN`k, 4
annual statement 年度报表；年度决算表
>h9~
/
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 TL -AL tG
annuitant 年金受益人 +,i_G?eX
annuity 年金 #!m^EqF1_
annuity contract 年金合约 l r~ >!O
annuity on human life 人寿年金 \f]w'qiW5
antecedent debt 先前的债项 !WB3%E ,I
ante-dated cheque 倒填日期支票 Oz xiT +
anticipated expenditure 预期开支 !0Ak)Q]e'
anticipated net profit 预期纯利 }\A 0g}
anticipated revenue 预期收入 Xz/aytp~A
anti-inflation measure 反通货膨胀措施 AXo)(\
anti-inflationary stance 反通货膨胀立场 ePSD#kY5
apparent deficit 表面赤字 dry%a T
apparent financial solvency 表面偿债能力 0G'v4Vj0'
apparent partner 表面合伙人 @te} Asv
application for personal assessment 个人入息课税申请书 h-m0Ro?6
application of fund 资金应用 _jVJkg)]
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 nAsc^ Yh
appointed actuary 委任精算师 mkgL/h*
appointed auditor 委任核数师；委任审计师 p-z!i +
appointed trustee 委任的受托人 '&]6(+I>
appointer 委任人 sI#h&V,9
apportioned pro rata 按比例分摊
~ihi!u%~}
apportionment 分配；分摊 c[C(3c| n
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #TgP:t]p
apportionment formula 分摊方程式 {D]I[7f8Ev
apportionment of estate duty 遗产税的分摊 %2?"x*A
appraisal 估价；评估 n@oSLo`k,`
appreciable growth 可观增长 y7z ,I
appreciable impact 显着影响 g)<[-Q1
appreciable increase 可观增长 L'"od;(6R
appreciation 增值；升值 V%^d~^m,H
appreciation against other currencies 相对其他货币升值 '?$< k@mJW
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 j{m{hVa
appreciation tax 增值税 4LJ
OT_
appropriation 拨款；拨用；拨付 :mdoGb$ dr
appropriation account 拨款帐目 nxuR^6 Ai
Appropriation Bill 拨款法案 ? J"Y4,{
appropriation-in-aid system 补助拨款办法 ^<aj~0v
approved assets 核准资产 ^w*vux|F
approved basket stock 认可一篮子证券 ?xE'i[F @
approved budget 核准预算 #hEU)G' $+
approved charitable donation 认可慈善捐款 U71A#OD^U
approved charitable institution 认可慈善机构 7l
'1
approved currency 核准货币；认可货币 kPnu U!
approved estimates 核准预算 >k 2^A
approved estimates of expenditure 核准开支预算 Sh<A 936/E
approved overseas insurer 核准海外保险人 !U1V('
approved overseas trust company 核准海外信托公司 gdqED}v
approved pooled investment fund 核准汇集投资基金 i_$?sg#=yk
approved provident fund scheme 认可公积金计划 ;|CG9|p
approved provision 核准拨款 y8|}bd<Sr
approved redeemable share 核准可赎回股份 &{x`K4N
approved regional stock 认可地区性证券 "N=q>jaX
approved retirement scheme 认可退休金计划 ^P*+0?aFr
approved subordinated loan 核准附属贷款 OJLyqncw
arbitrage 套戥；套汇；套利 mldY/;-H!1
arbitrageur 套戥者；套汇者 %bhFl,tL
arbitrary amount 临时款项 \@7 4I7
arrangement 措施；安排；协定 `u8=~]rblj
arrears 欠款 c{ /KkmI
arrears of pay 欠付薪酬 MIc(B_q
arrears of revenue 逾期未收税款；逾期未收的帐项 MV?sr[V-oP
articles of association 组织章程；组织细则；组织章程细则 ^coj ETOv
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 y)`q% J&
ascertainment of profit 确定利润 H4e2#]*i7
"Asia Clear" “亚洲结算系统”
