allotment 分配；配股 '@)4 7]~
allotment notice 股份配售通知；配股通知 N S*
e<9
allotment of shares 股份分配 dI'cZt~n
allowable 可获宽免；免税的 =Nn&$h l
allowable business loss 可扣除的营业亏损 Ox ;q +5
allowable expenses 可扣税的支出 o<
@b]ukl&
allowance 免税额；津贴；备抵；准备金 >Q&E4j C
allowance for debts 债项的免税额 c,%9Fh? (
allowance for depreciation by wear and tear 耗损折旧免税额 7'pCFeA>=T
allowance for funeral expenses 殡殓费的免税额 } L LnJl~Z
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `2 X~ 3im
allowance for repairs and outgoings 修葺及支出方面的免税额 _:ypP R J
allowance to debtor 给债务人的津贴 OYKeu(=L
alteration of capital 资本更改 FSZQ 2* n5
alternate trustee 候补受托人 e573UB
amalgamation 合并 }t!,{ZryE1
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
/ sI0{
ambit of charges 征税范围；收费范围 j+0=)Q%I=
amended valuation 经修订的估值 V?U->0>Z4
American Commodities Exchange 美国商品交易所 eekp&H $'s
American Express Bank Limited 美国运通银行 "Ka2jw,
American Stock Exchange 美国证券交易所 u^H: z0
amortization 摊销 e%#(:L
amount due from banks 存放银行同业的款项 b~?FV>gl
amount due from banks abroad 存放海外银行同业的款项
19a/E
1
amount due from holding companies 控股公司欠款 C' x?riJ/
amount due from local banks 存放本港银行同业的款项 {=Y%=^! s
amount due to banks 银行同业的存款 [ iE% P^
amount due to banks abroad 海外银行同业的存款 X2b<_j3
amount due to holding companies 控股公司存款 L'k )
amount due to local banks 本港银行同业的存款 f, GF3vu"
amount due to outport banks 外埠银行同业的存款 UN{_f)E?
amount for note issue 发行纸币的款额 U
X)k;h
amount of bond 担保契据的款额 S ;DqM;Q
amount of consideration 代价款额 IV$pA` |V
amount of contribution 供款数额 .{+<o
amount of indebtedness 负债款额 p%) 1(R8qM
amount of principal of the loan 贷款本金额 ;WX)g&
19x
amount of rates chargeable 应征差饷数额 gf/$M[H!
amount of share capital 股本额 m89-rR:Kc
amount of sums assured 承保款额 JjarMJr| D
amount of variation 变动幅度 7FL! ([S5i
amount of vote 拨款数额 6 R}]RuFQ
amount payable 应付款额 HO ,
z[ 6
amount receivable 应收款额 NoS|lT
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ceN*wkGyB
analysis 分析 2
8 qTC?
ancillary risk 附属风险 ER0nrTlB<
annual account 周年帐目；周年帐目报表；年度决算；年结 M\5aJ:cQ+
annual accounting date 年结日期 J7:VRf|,?(
annual allowance 每年免税额；年积金；年度津贴；年津 ?f!w:z p
annual balance 年度余额 hKP7p
annual disposable income 每年可动用收入
l); M(<
annual estimates 周年预算 n}?XFx!%
annual fee 年费 5B3S]@%
annual general meeting 周年大会 *Dx &} "
annual growth rate 年增率；每年增长率 c@d[HstBJ
annual long-term supplement 长期个案每年补助金 TR :V7 d
annual pensionable emolument 可供计算退休金的年薪 x(J|6Ey7!n
annual report 年报 ;Z]i$Vi_r
Annual Report on the Consumer Price Index 《消费物价指数年报》 M0[7>N _
annual return 周年报表；周年申报表；每年报税表格 ?+-uF }
Annual Return Rules 《周年报表规则》 _t[RHrs
annual review of consumer prices 每年消费物价回顾 vR$[#` X
annual roll-forward basis 逐年延展方式 SV%;w>
annual salary 年薪 k}T#-Gb
annual statement 年度报表；年度决算表 e>`+Vk^Jc
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
-#Xo^-&
annuitant 年金受益人 P]]re,&R
annuity 年金 ;&B;RUUnTO
annuity contract 年金合约 |F)BKo D
annuity on human life 人寿年金 5yPw[
EY
antecedent debt 先前的债项 ^ NZq1c
ante-dated cheque 倒填日期支票 D:`b61sWi_
anticipated expenditure 预期开支 ~ ,[<R
anticipated net profit 预期纯利 IC& >PwXb
anticipated revenue 预期收入 0mcZe5RS
anti-inflation measure 反通货膨胀措施 yhzC 9nTH
anti-inflationary stance 反通货膨胀立场 =
GUgb2TAT
apparent deficit 表面赤字 AlP}H~|M7
apparent financial solvency 表面偿债能力 ktlI(#\%
apparent partner 表面合伙人 gA 0:qEL\
application for personal assessment 个人入息课税申请书 $yG>=G
N
application of fund 资金应用
fFu +P<?"
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 '1'#,u!
appointed actuary 委任精算师 pVgzU u7
appointed auditor 委任核数师；委任审计师 VF8pH <
appointed trustee 委任的受托人 I8*_\Ez
appointer 委任人 t[HfaW1W
apportioned pro rata 按比例分摊 ; S
Re`
apportionment 分配；分摊 wrw4Uxq
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 OW}n
y
apportionment formula 分摊方程式 a<%Ivqni
apportionment of estate duty 遗产税的分摊 $07; gpZt
appraisal 估价；评估 Q<4Sd:P`"
appreciable growth 可观增长 fmqHWu*wG
appreciable impact 显着影响 VX+:k.}
appreciable increase 可观增长 u.!}s2wT#
appreciation 增值；升值 Zy !^HS$
appreciation against other currencies 相对其他货币升值 QD6<sw@]P
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 H@ab]&
appreciation tax 增值税 WdQR^'b$
appropriation 拨款；拨用；拨付 }<m'Nkz<X
appropriation account 拨款帐目 XcN"orAo
Appropriation Bill 拨款法案 {O2
4:'K&
appropriation-in-aid system 补助拨款办法 a=m4)tjk
approved assets 核准资产 ! @EZ
approved basket stock 认可一篮子证券 jVA|Vi_2
approved budget 核准预算 < cNJrer
approved charitable donation 认可慈善捐款 Sv&_LZ-"P
approved charitable institution 认可慈善机构 l@edR)n <
approved currency 核准货币；认可货币 ;UU`k k
approved estimates 核准预算 mdzUL
d5J
approved estimates of expenditure 核准开支预算 S fl. &A(
approved overseas insurer 核准海外保险人 {lv@V*_Y0
approved overseas trust company 核准海外信托公司 V)|]w[(Y
approved pooled investment fund 核准汇集投资基金 pZeJ$3@vk
approved provident fund scheme 认可公积金计划 {tE9m@[AF
approved provision 核准拨款 c p| q
approved redeemable share 核准可赎回股份 -jXO9Q
approved regional stock 认可地区性证券 {,:yZ&(
approved retirement scheme 认可退休金计划 CEQs}bz
approved subordinated loan 核准附属贷款 pNt,RRoR
arbitrage 套戥；套汇；套利 l~",<bTc
arbitrageur 套戥者；套汇者 a] =k-Xh
arbitrary amount 临时款项 qYba%g9RN(
arrangement 措施；安排；协定 0Y|
"Bo9k
arrears 欠款 ' ozu4y
arrears of pay 欠付薪酬 Twd Y6E3`
arrears of revenue 逾期未收税款；逾期未收的帐项 E@.daUo
B
articles of association 组织章程；组织细则；组织章程细则 (:|g"8mQm
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5t=7-
ascertainment of profit 确定利润 KE$ I!$zO
"Asia Clear" “亚洲结算系统”
