allotment 分配；配股 vYg>^!Q
allotment notice 股份配售通知；配股通知 2EiE5@
allotment of shares 股份分配 X/ lmj_v
allowable 可获宽免；免税的 & embAqW:
allowable business loss 可扣除的营业亏损 a4&Aw7"X
allowable expenses 可扣税的支出 Mp?L9
allowance 免税额；津贴；备抵；准备金 nc^
DFP
allowance for debts 债项的免税额 U:0Ma 6<
allowance for depreciation by wear and tear 耗损折旧免税额 ]j0/. pG
allowance for funeral expenses 殡殓费的免税额 xF6byTi
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ck
YT69U
allowance for repairs and outgoings 修葺及支出方面的免税额 K%ptRj$
allowance to debtor 给债务人的津贴 m "96%sB
alteration of capital 资本更改 #%g>^i={ky
alternate trustee 候补受托人 5? q 6g
amalgamation 合并 &%` WXe-`R
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 GH \
Sy
ambit of charges 征税范围；收费范围 G!+Mu2
amended valuation 经修订的估值 4L_)@n }
American Commodities Exchange 美国商品交易所 e}+Zj '5
American Express Bank Limited 美国运通银行 d7S?"JpV
American Stock Exchange 美国证券交易所 A(*c |Aj9
amortization 摊销 F :og :[
amount due from banks 存放银行同业的款项 :$*@S=8 O
amount due from banks abroad 存放海外银行同业的款项 %j@@J\G!
amount due from holding companies 控股公司欠款 tl; b~k
amount due from local banks 存放本港银行同业的款项 <$u\PJF7_^
amount due to banks 银行同业的存款 bXSAZW f
amount due to banks abroad 海外银行同业的存款 ;I?x; lH
amount due to holding companies 控股公司存款 Xe&p.v
amount due to local banks 本港银行同业的存款 i5aY{ 3!
amount due to outport banks 外埠银行同业的存款 Zs4NN 2 ~
amount for note issue 发行纸币的款额 g`C\pd X"B
amount of bond 担保契据的款额 6qSsr]
amount of consideration 代价款额 c \;_ jg
amount of contribution 供款数额 wYr* ('uT
amount of indebtedness 负债款额 qw
03] a
amount of principal of the loan 贷款本金额 oL~?^`cGZ
amount of rates chargeable 应征差饷数额 !;;7:!)P
amount of share capital 股本额 L2=:Nac
amount of sums assured 承保款额 /;k Sa}"Q
amount of variation 变动幅度 Y] tbwOle
amount of vote 拨款数额 S= j
pn
amount payable 应付款额 }3_ >
amount receivable 应收款额 L5'?.9 ]
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 p| ?FA@ 3
analysis 分析 l 0U23i
ancillary risk 附属风险 "n_X4e+18P
annual account 周年帐目；周年帐目报表；年度决算；年结 u 7
:Iv
annual accounting date 年结日期 bjo} 95
annual allowance 每年免税额；年积金；年度津贴；年津 >g m
annual balance 年度余额 G\o9 mEzQ
annual disposable income 每年可动用收入 _M+7)[xj=
annual estimates 周年预算 txvo7?Y*4
annual fee 年费 6bPl(.(3
annual general meeting 周年大会
kD0bdE|
annual growth rate 年增率；每年增长率 "8"aYD_
annual long-term supplement 长期个案每年补助金 80ox$ U
annual pensionable emolument 可供计算退休金的年薪 r zs-c ?
annual report 年报 }'*6 A
Annual Report on the Consumer Price Index 《消费物价指数年报》 +w-J ;GLSy
annual return 周年报表；周年申报表；每年报税表格 i\O^s ]
Annual Return Rules 《周年报表规则》 =^Sx
Z Bn
annual review of consumer prices 每年消费物价回顾 p{}4#+-<#H
annual roll-forward basis 逐年延展方式 oEX^U4/=
annual salary 年薪 0 ?}n( f!S
annual statement 年度报表；年度决算表 X`1R &K;z^
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 a{@}vZx>3
annuitant 年金受益人
)_1 GPS
annuity 年金 ]x{.qTtw
annuity contract 年金合约 U
E $I x
annuity on human life 人寿年金 C}(@cn
`L
antecedent debt 先前的债项 Bhv$
ante-dated cheque 倒填日期支票 $
nHD,h
anticipated expenditure 预期开支 4v`IAR?&K;
anticipated net profit 预期纯利 GGf<9!:
anticipated revenue 预期收入 .`Q^8|$-K
anti-inflation measure 反通货膨胀措施 :.r_4$F:
anti-inflationary stance 反通货膨胀立场 TDUY& 1[
apparent deficit 表面赤字 * k<@
apparent financial solvency 表面偿债能力 #=VYq4B =
apparent partner 表面合伙人 ""Da 2Md
application for personal assessment 个人入息课税申请书 Mc < u?H
application of fund 资金应用 i") 0 3b
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 fvcS=nRQv
appointed actuary 委任精算师 ^5.XQ 0n
appointed auditor 委任核数师；委任审计师 X6",Xr! {
appointed trustee 委任的受托人 zh|
9\ lf
appointer 委任人 H]pI$t3~
apportioned pro rata 按比例分摊 ,2^4"gIl
apportionment 分配；分摊 #f YB4.i~
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Fs]. Fa
apportionment formula 分摊方程式 AYgXqmH~+
apportionment of estate duty 遗产税的分摊 #c5jCy}n
appraisal 估价；评估 Yj#tF}nPC
appreciable growth 可观增长 15,JD
appreciable impact 显着影响 TS#[[ ^!S
appreciable increase 可观增长 :8!RGtn
appreciation 增值；升值 |K"Q>V2y
appreciation against other currencies 相对其他货币升值
;8eKAh
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 h693TS_N
appreciation tax 增值税 h%krA<G9
appropriation 拨款；拨用；拨付 LP=j/qf|
appropriation account 拨款帐目
fT|A^
Appropriation Bill 拨款法案 * <\K-NSL
appropriation-in-aid system 补助拨款办法 wWy; dma#
approved assets 核准资产 m3 gv %h
approved basket stock 认可一篮子证券 5,pNqXR p
approved budget 核准预算 #<S*MGp!=
approved charitable donation 认可慈善捐款 % /"n(?$ W
approved charitable institution 认可慈善机构 ;Mup@)!j
approved currency 核准货币；认可货币 sVK?sBs]
approved estimates 核准预算 8.[F3Tk=
approved estimates of expenditure 核准开支预算 8 {V9)U
approved overseas insurer 核准海外保险人 L23}{P
approved overseas trust company 核准海外信托公司 _ i}W1i
approved pooled investment fund 核准汇集投资基金 tqZ+2c<W3
approved provident fund scheme 认可公积金计划 ,VHqZ'6
approved provision 核准拨款 1|(Q|
approved redeemable share 核准可赎回股份 dP
wyiV0
approved regional stock 认可地区性证券 F5Z,Jm i^M
approved retirement scheme 认可退休金计划 {]< G =]'
approved subordinated loan 核准附属贷款 !g9k9 l
arbitrage 套戥；套汇；套利 k~ ^4
arbitrageur 套戥者；套汇者 eHy UY&N/
arbitrary amount 临时款项 mK[Z#obc=
arrangement 措施；安排；协定 0RT 8N=B83
arrears 欠款 { aUnOyX_
arrears of pay 欠付薪酬 + cfEyiub
arrears of revenue 逾期未收税款；逾期未收的帐项 `8ac;b
articles of association 组织章程；组织细则；组织章程细则 N) H "'#-
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 G
a V&y
ascertainment of profit 确定利润 #*'Qm
A
"Asia Clear" “亚洲结算系统”
