allotment 分配；配股 G\o *j |
allotment notice 股份配售通知；配股通知
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allotment of shares 股份分配 N :7;
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allowable 可获宽免；免税的 Z3nmC-NE
allowable business loss 可扣除的营业亏损 'wP\VCL2>
allowable expenses 可扣税的支出 1
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allowance 免税额；津贴；备抵；准备金 ){ ,v&[
allowance for debts 债项的免税额 PLDp=T%
allowance for depreciation by wear and tear 耗损折旧免税额 .VfBwTh7q8
allowance for funeral expenses 殡殓费的免税额 VA@t8H,
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 DM )%=C6<
allowance for repairs and outgoings 修葺及支出方面的免税额 tGh!5EZ6`
allowance to debtor 给债务人的津贴 a2 `|6M;
alteration of capital 资本更改 |a[Id
alternate trustee 候补受托人 !$^LTBOH3
amalgamation 合并 'hH3d"a^=
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 aYPD4yX"/
ambit of charges 征税范围；收费范围 Oxhc!9F
amended valuation 经修订的估值 '6W|,
American Commodities Exchange 美国商品交易所 Nh/B8:035
American Express Bank Limited 美国运通银行 zX x)x IO
American Stock Exchange 美国证券交易所 bpWEF b'f
amortization 摊销 ~xP4}gs1
amount due from banks 存放银行同业的款项 p: 8&&v~I
amount due from banks abroad 存放海外银行同业的款项 $
-n?q w
amount due from holding companies 控股公司欠款 Ju
0
amount due from local banks 存放本港银行同业的款项 *1cl PK
amount due to banks 银行同业的存款 Dwp-*QK^G
amount due to banks abroad 海外银行同业的存款 Z4'8x h)-
amount due to holding companies 控股公司存款 dAj;g9N/h
amount due to local banks 本港银行同业的存款 1 n<7YO7}
amount due to outport banks 外埠银行同业的存款 d%='W|i\p&
amount for note issue 发行纸币的款额 | ?])]F
amount of bond 担保契据的款额 ZpTT9{PT=:
amount of consideration 代价款额 ;wvhe;!
amount of contribution 供款数额 jV!9IK;HA.
amount of indebtedness 负债款额 f)/ 5%W7n}
amount of principal of the loan 贷款本金额 ag\xwS#i5H
amount of rates chargeable 应征差饷数额 6YeEr!zt%
amount of share capital 股本额 BK16~Wl
amount of sums assured 承保款额
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amount of variation 变动幅度 0($ O1j~$
amount of vote 拨款数额 UL
amount payable 应付款额 8KrqJN0 \
amount receivable 应收款额 1'
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Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *D$[@-7
analysis 分析 ",gWO 8T
ancillary risk 附属风险 AqHH^adzA:
annual account 周年帐目；周年帐目报表；年度决算；年结 eL7\})!W
annual accounting date 年结日期 kX)Xo`^Ys
annual allowance 每年免税额；年积金；年度津贴；年津 C:WXI;*cr
annual balance 年度余额 =u#xPI0:
annual disposable income 每年可动用收入 ]NrA2i?
annual estimates 周年预算 J$X{4
annual fee 年费 :yTpjC-S]
annual general meeting 周年大会 P5^<c\Mr,Y
annual growth rate 年增率；每年增长率 }b5If7
annual long-term supplement 长期个案每年补助金 ySk'#\d
annual pensionable emolument 可供计算退休金的年薪 & NO:S
annual report 年报 G
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Annual Report on the Consumer Price Index 《消费物价指数年报》 @L ,hA
v ^
annual return 周年报表；周年申报表；每年报税表格 k&h3"
Annual Return Rules 《周年报表规则》 R8U ?s/*
annual review of consumer prices 每年消费物价回顾 <+wbnnK
annual roll-forward basis 逐年延展方式 /T_@rm
annual salary 年薪 $ 3/G)/A
annual statement 年度报表；年度决算表 QC+K:jL
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 Iyf hVk?
annuitant 年金受益人 %kRQ9I".
annuity 年金 w`" )^KXi
annuity contract 年金合约 /) Pf ]
annuity on human life 人寿年金 DiLZ5^`]
antecedent debt 先前的债项 d?uN6 JH9
ante-dated cheque 倒填日期支票 ~j&#DG& L
anticipated expenditure 预期开支 oju}0h
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anticipated net profit 预期纯利 gLyE,1Z}u
anticipated revenue 预期收入 1>BY:xZr
anti-inflation measure 反通货膨胀措施 Ki DL]2
anti-inflationary stance 反通货膨胀立场 gISG<!+X^
apparent deficit 表面赤字 X pH]CF
apparent financial solvency 表面偿债能力 muc>4!Q
apparent partner 表面合伙人 Pl}>
application for personal assessment 个人入息课税申请书 cn~M: LW23
application of fund 资金应用 Tz
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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 vCB0 x:/
appointed actuary 委任精算师 fi6i{(K
appointed auditor 委任核数师；委任审计师 ?pF7g$>q
appointed trustee 委任的受托人 < lBY
appointer 委任人 } ;z[x2l^
apportioned pro rata 按比例分摊 X_6h8 n}i
apportionment 分配；分摊 CE'd`_;HLn
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 BmP!/i _
apportionment formula 分摊方程式 2!u4 nxZ.
apportionment of estate duty 遗产税的分摊 X4"D Lt"
appraisal 估价；评估 ,'E+ f%
appreciable growth 可观增长 =/J{>S>(i
appreciable impact 显着影响 (")IU{>c6
appreciable increase 可观增长 <E TR6r
appreciation 增值；升值 $Z!$E,@c
appreciation against other currencies 相对其他货币升值 $T)
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appreciation of the exchange value of Hong Kong dollar 港元汇值上升 E9]/sFA-]
appreciation tax 增值税 ? Z ]5
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appropriation 拨款；拨用；拨付
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appropriation account 拨款帐目 W.fsW<{4j
Appropriation Bill 拨款法案 9HjtWQn
appropriation-in-aid system 补助拨款办法 gg-4c e/
approved assets 核准资产 xM dbS4 &!
approved basket stock 认可一篮子证券 8N8N)#A[
approved budget 核准预算 S8 { S b>
approved charitable donation 认可慈善捐款 1${lHVx]
approved charitable institution 认可慈善机构 TbY <(wrMZ
approved currency 核准货币；认可货币 ]W-7 U_
approved estimates 核准预算 ]~!jf
approved estimates of expenditure 核准开支预算 `H:5D5]
approved overseas insurer 核准海外保险人 Z;n
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approved overseas trust company 核准海外信托公司 '_n J DM
approved pooled investment fund 核准汇集投资基金 Q/y^ff]=
approved provident fund scheme 认可公积金计划 /:YJ2AARY
approved provision 核准拨款 LZ97nvK
approved redeemable share 核准可赎回股份 Y_H|Fl^
approved regional stock 认可地区性证券 w;RG*rv
approved retirement scheme 认可退休金计划 kFJ sB,2-
approved subordinated loan 核准附属贷款 $<y10DfO
arbitrage 套戥；套汇；套利 Zi0B$3iOb
arbitrageur 套戥者；套汇者 "`aNNIG&
arbitrary amount 临时款项 ^X&n-ui
arrangement 措施；安排；协定 ww_gG5Fc$
arrears 欠款 ]7*Z'E
arrears of pay 欠付薪酬 y}'c )u
arrears of revenue 逾期未收税款；逾期未收的帐项 Jj~c&LxrO
articles of association 组织章程；组织细则；组织章程细则 +, SUJ|
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
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ascertainment of profit 确定利润 M=mzl750M
"Asia Clear" “亚洲结算系统”
