allotment 分配；配股 .]
JIo&>5
allotment notice 股份配售通知；配股通知 iSW<7pNq0
allotment of shares 股份分配 j|N<6 GSke
allowable 可获宽免；免税的 #<Xq\yC51
allowable business loss 可扣除的营业亏损 hlze ]d?z
allowable expenses 可扣税的支出 5;^1Ab0
allowance 免税额；津贴；备抵；准备金 UL>2gl4s/
allowance for debts 债项的免税额 MuP>#Vk
allowance for depreciation by wear and tear 耗损折旧免税额 0( A ?&
allowance for funeral expenses 殡殓费的免税额 I.T?A9Z
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 i^ |G
allowance for repairs and outgoings 修葺及支出方面的免税额 !IO\g"y~|%
allowance to debtor 给债务人的津贴 Y Q .Xl_
alteration of capital 资本更改 i'"#{4I
alternate trustee 候补受托人 j6XHH&ZEb
amalgamation 合并 ?_A[E]/H
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -38"S;M
8
ambit of charges 征税范围；收费范围 Tcc83_Iq
amended valuation 经修订的估值 k`|E&+og
American Commodities Exchange 美国商品交易所 vD?D]8.F~Q
American Express Bank Limited 美国运通银行 1TR+p? "
American Stock Exchange 美国证券交易所 '-[hy>t
amortization 摊销 H^@Hco>|
amount due from banks 存放银行同业的款项 U=69q]
amount due from banks abroad 存放海外银行同业的款项 : D-D+x
amount due from holding companies 控股公司欠款 rBi<Yy$z
amount due from local banks 存放本港银行同业的款项 ^H1m8=
amount due to banks 银行同业的存款 Nq8 3 6HL
amount due to banks abroad 海外银行同业的存款 m
{X{h4t
amount due to holding companies 控股公司存款 <*dcl2xS
amount due to local banks 本港银行同业的存款
cg17e
amount due to outport banks 外埠银行同业的存款 ~_N,zw{x
amount for note issue 发行纸币的款额 D M+MBK
amount of bond 担保契据的款额 e!gNd>b {
amount of consideration 代价款额 @SiV3k
amount of contribution 供款数额 :( m, 06K
amount of indebtedness 负债款额 8]`s&d@GY
amount of principal of the loan 贷款本金额 x$n.\`f0
amount of rates chargeable 应征差饷数额 &| ne!wu
amount of share capital 股本额 X';qcn_^
amount of sums assured 承保款额 ecJjE
56P
amount of variation 变动幅度 ly0L)L]\
amount of vote 拨款数额 7 vFmB
amount payable 应付款额 'PY;
amount receivable 应收款额 A46q`l9B
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :/szA?:W
analysis 分析 |9]-_a
ancillary risk 附属风险 b+J|yM<`
annual account 周年帐目；周年帐目报表；年度决算；年结 < 3@nv %
annual accounting date 年结日期 9"+M Z $
annual allowance 每年免税额；年积金；年度津贴；年津 %N
~c9B
annual balance 年度余额 @-\=`#C**
annual disposable income 每年可动用收入 +p Ywc0~
annual estimates 周年预算 F9K` N8wlu
annual fee 年费 LTo!DUi`
annual general meeting 周年大会 eaDZ^Z
Er
annual growth rate 年增率；每年增长率 "N=$ =Dy >
annual long-term supplement 长期个案每年补助金 `^hA &/1
annual pensionable emolument 可供计算退休金的年薪 y] D\i5Xv
annual report 年报 X=)L$Kd7
Annual Report on the Consumer Price Index 《消费物价指数年报》 a6./;OC
annual return 周年报表；周年申报表；每年报税表格 bO/r1W
Annual Return Rules 《周年报表规则》 ,e;,+w=~E
annual review of consumer prices 每年消费物价回顾 3))R91I
annual roll-forward basis 逐年延展方式 yx-"&K=`
annual salary 年薪 U2<q dknB
annual statement 年度报表；年度决算表 6wwbH}*=?
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 1R~$m
annuitant 年金受益人 '[F`!X
annuity 年金 ro<w8V9.a
annuity contract 年金合约 .u#Hg'o P
annuity on human life 人寿年金 mIYKzu_k=
antecedent debt 先前的债项 {Hl(t$3V`
ante-dated cheque 倒填日期支票 sGtxqnX:J
anticipated expenditure 预期开支 JluA?B7E
anticipated net profit 预期纯利 *k,3@ _5
anticipated revenue 预期收入
k# Ho7rS&
anti-inflation measure 反通货膨胀措施 x/M$_E<G
anti-inflationary stance 反通货膨胀立场 h;+O96V4.
apparent deficit 表面赤字 3-:^mRPJ
apparent financial solvency 表面偿债能力 I
F!xZ6X8
apparent partner 表面合伙人 <>n|_6'$90
application for personal assessment 个人入息课税申请书 R-Lpgi<a"
application of fund 资金应用
=
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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 )hO
%W|
appointed actuary 委任精算师 a-,*iK{_u
appointed auditor 委任核数师；委任审计师 3Q62H+MC
appointed trustee 委任的受托人 H9TeMY
appointer 委任人 !] uB4
apportioned pro rata 按比例分摊 V(ww
F
apportionment 分配；分摊 Y iuV\al
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]Bf1p
apportionment formula 分摊方程式 DPW^OgL;
apportionment of estate duty 遗产税的分摊 x2)WiO/As
appraisal 估价；评估 Gd\ /n*j
appreciable growth 可观增长 8h| } Q _
appreciable impact 显着影响 `e }6/~R`
appreciable increase 可观增长 DxzNg_E]
appreciation 增值；升值 -f=4\3y3p
appreciation against other currencies 相对其他货币升值 $c];&)7q
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @WuG8G
appreciation tax 增值税 4=ZN4=(_[
appropriation 拨款；拨用；拨付 t}2M8ue(&
appropriation account 拨款帐目 Ht7v+lY90^
Appropriation Bill 拨款法案 (2'q~Z+>'
appropriation-in-aid system 补助拨款办法 Ta)6ly7'
approved assets 核准资产 gjP bhY=C[
approved basket stock 认可一篮子证券 wiM-TFT~
approved budget 核准预算 N3|aNQ=X0
approved charitable donation 认可慈善捐款 BF(Kaf;<t.
approved charitable institution 认可慈善机构 ZWy,NN1
approved currency 核准货币；认可货币 1zIrU6H2;_
approved estimates 核准预算 s AlOX` t
approved estimates of expenditure 核准开支预算 vf
h*`G$
approved overseas insurer 核准海外保险人 Z]k+dJ[-
approved overseas trust company 核准海外信托公司 D lx-mm_
approved pooled investment fund 核准汇集投资基金 r95$( N
approved provident fund scheme 认可公积金计划 3NlG,e'T2
approved provision 核准拨款 G~
19Vv*;
approved redeemable share 核准可赎回股份 y9-}LET3j
approved regional stock 认可地区性证券 1fcyGZ q
approved retirement scheme 认可退休金计划 |&\cr\T\r
approved subordinated loan 核准附属贷款 -"w&g0Z
arbitrage 套戥；套汇；套利 0 r ilg
arbitrageur 套戥者；套汇者 g?e-D.p SF
arbitrary amount 临时款项 z1~FE
arrangement 措施；安排；协定 K& % YTA
arrears 欠款 'D CB 7 T8
arrears of pay 欠付薪酬 Kv#TJ n
arrears of revenue 逾期未收税款；逾期未收的帐项 KL+, [M@ F
articles of association 组织章程；组织细则；组织章程细则 zHt}`>y&
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 L`0}wR?+
ascertainment of profit 确定利润 uz@WW!+o
"Asia Clear" “亚洲结算系统”
