allotment 分配；配股 z*q+5
p@~
allotment notice 股份配售通知；配股通知 q8-hbWNm4
allotment of shares 股份分配 }
XhL`%
allowable 可获宽免；免税的 dKC*QHU
allowable business loss 可扣除的营业亏损 N
P.i,H
allowable expenses 可扣税的支出 t+ q;}ZvG
allowance 免税额；津贴；备抵；准备金 Rg\4#9S JF
allowance for debts 债项的免税额 ~e]
B[>PT
allowance for depreciation by wear and tear 耗损折旧免税额 pw
S"BTZ
allowance for funeral expenses 殡殓费的免税额 *5*#Z~dut8
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 GvgTbCxnN
allowance for repairs and outgoings 修葺及支出方面的免税额 ( xWsyo(4
allowance to debtor 给债务人的津贴 <|?)^;R5!
alteration of capital 资本更改 k~K;r8D/
alternate trustee 候补受托人 9wGsHf8]
amalgamation 合并 [hpkE lE
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 u0,QsD)_X0
ambit of charges 征税范围；收费范围 : ) -`
amended valuation 经修订的估值 U{bv|vF
American Commodities Exchange 美国商品交易所 Fj2z$
American Express Bank Limited 美国运通银行 a~a:mM > p
American Stock Exchange 美国证券交易所 ys>n%24qP
amortization 摊销 jAue+ tB
amount due from banks 存放银行同业的款项 44B D2`nF
amount due from banks abroad 存放海外银行同业的款项 9[&ByEA K
amount due from holding companies 控股公司欠款 ~Dz:n]Vk/
amount due from local banks 存放本港银行同业的款项 L-rV+?i`6f
amount due to banks 银行同业的存款 mCk_c
amount due to banks abroad 海外银行同业的存款 @>.a
QE
amount due to holding companies 控股公司存款 p8
@8b "
amount due to local banks 本港银行同业的存款 ~o|sm a5.
amount due to outport banks 外埠银行同业的存款 C4`&_yoP4-
amount for note issue 发行纸币的款额 $d]) >4eQ
amount of bond 担保契据的款额 i>[xN[U(
amount of consideration 代价款额 5 }Ge
amount of contribution 供款数额 |2 n*Ds'
amount of indebtedness 负债款额 DR3om;Uk
amount of principal of the loan 贷款本金额 y6-P6T
amount of rates chargeable 应征差饷数额 +r//8&
amount of share capital 股本额 p-)@#hE
amount of sums assured 承保款额 ~6Fh
,S1?
amount of variation 变动幅度 '0 )`.
amount of vote 拨款数额 DEhR\Z!
amount payable 应付款额 4F0w+w JD
amount receivable 应收款额 , %8)I("
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 W2h4ej\s
analysis 分析 X[H .t$w5A
ancillary risk 附属风险 .d[ ^&<^
annual account 周年帐目；周年帐目报表；年度决算；年结
#I.~+M
annual accounting date 年结日期 t?)]xS)
annual allowance 每年免税额；年积金；年度津贴；年津 5pDE!6gQ
annual balance 年度余额 +v5f-CBu
annual disposable income 每年可动用收入 <YEKbnw$o
annual estimates 周年预算 hCF_pt+
annual fee 年费 $IX(a4'
annual general meeting 周年大会 u,`3_I^
annual growth rate 年增率；每年增长率 <T)0I1S
annual long-term supplement 长期个案每年补助金 `v)'(R7){
annual pensionable emolument 可供计算退休金的年薪 %saP>]o
annual report 年报 5
-|7I7(G$
Annual Report on the Consumer Price Index 《消费物价指数年报》 \b"|p%CL8
annual return 周年报表；周年申报表；每年报税表格 !jU{ }R CR
Annual Return Rules 《周年报表规则》 [A {o"zY
annual review of consumer prices 每年消费物价回顾 xoj,> [7 D
annual roll-forward basis 逐年延展方式 _Li.}g@ Bd
annual salary 年薪 *S}Ciw W>/
annual statement 年度报表；年度决算表 `MCt m(<
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 WbhYGcRy
annuitant 年金受益人 wme#8/eUk
annuity 年金 LEtGrA/%@b
annuity contract 年金合约 .E+O,@?<
annuity on human life 人寿年金 pM+9K:^B
antecedent debt 先前的债项 m-tn|m!J
ante-dated cheque 倒填日期支票 Q(aNa !
anticipated expenditure 预期开支 l/B+k
anticipated net profit 预期纯利 Opg_-Bf
anticipated revenue 预期收入 5{+2#-
anti-inflation measure 反通货膨胀措施 Fq <J xamR
anti-inflationary stance 反通货膨胀立场 ?SO!INJ
apparent deficit 表面赤字 b c~WJ+
apparent financial solvency 表面偿债能力 :k`Qj(7S
apparent partner 表面合伙人 [\<#iRcP
application for personal assessment 个人入息课税申请书 |.yS~XFJS
application of fund 资金应用 W.cc!8
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 8jL^q;R_(
appointed actuary 委任精算师 M=95E $6
appointed auditor 委任核数师；委任审计师 'm |T"Ym~
appointed trustee 委任的受托人 [*(1~PrlO,
appointer 委任人 E
$\nb]JQ
apportioned pro rata 按比例分摊 ,YBO}l
apportionment 分配；分摊 X 5}=|%Y
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 FNOsw\Bo
apportionment formula 分摊方程式 J1cz
D |(
apportionment of estate duty 遗产税的分摊 3)o>sp)Ji$
appraisal 估价；评估 NT5##XOB
appreciable growth 可观增长 0F_hXy@K
appreciable impact 显着影响 0g=vMLi
appreciable increase 可观增长 SDS P
4W5
appreciation 增值；升值 .{? ; #Cdn
appreciation against other currencies 相对其他货币升值 `EvO^L
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =L1%gQJJ&
appreciation tax 增值税 toPFkc 6`
appropriation 拨款；拨用；拨付 [:(O`#
appropriation account 拨款帐目 4Y3@^8h&=
Appropriation Bill 拨款法案 'WmjQ sf
appropriation-in-aid system 补助拨款办法 9ei'oZ
approved assets 核准资产 h `O$L_Z
approved basket stock 认可一篮子证券 )=#Js<&3:
approved budget 核准预算 a=y%+E'a '
approved charitable donation 认可慈善捐款 j r .{M
approved charitable institution 认可慈善机构 ''q;yKpaz
approved currency 核准货币；认可货币 3_boEYl0
approved estimates 核准预算 4G; KT~Cgb
approved estimates of expenditure 核准开支预算 >d"\
approved overseas insurer 核准海外保险人 6(htpT%J
approved overseas trust company 核准海外信托公司 R)$] r>YZF
approved pooled investment fund 核准汇集投资基金 \r{ wN qyv
approved provident fund scheme 认可公积金计划 9eP*N (m<
approved provision 核准拨款 e ]; IQ
|
approved redeemable share 核准可赎回股份 e&8Meiv+ d
approved regional stock 认可地区性证券 G.@ K# a9
approved retirement scheme 认可退休金计划 {6Nbar@3
approved subordinated loan 核准附属贷款 cp~6\F;c
arbitrage 套戥；套汇；套利 *& ]8rm{
arbitrageur 套戥者；套汇者 5eF t
cK
arbitrary amount 临时款项 ^qBm%R(
arrangement 措施；安排；协定 x5smJ__/
arrears 欠款 ;O~FiA~` c
arrears of pay 欠付薪酬 :@E^oNKa0
arrears of revenue 逾期未收税款；逾期未收的帐项 HfP<hQmN'
articles of association 组织章程；组织细则；组织章程细则 EW4a@
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 lWJYT <kt
ascertainment of profit 确定利润 CK4#ZOiaa
"Asia Clear" “亚洲结算系统”
