allotment 分配；配股 O[q {y
allotment notice 股份配售通知；配股通知 6 R#
f 8
allotment of shares 股份分配 /(XtNtO*
allowable 可获宽免；免税的 7zy6`O P
allowable business loss 可扣除的营业亏损 h
PH= .rX
allowable expenses 可扣税的支出 =cg 0o_q8
allowance 免税额；津贴；备抵；准备金 :uqsRFo&4
allowance for debts 债项的免税额 qM]eK\q 1
allowance for depreciation by wear and tear 耗损折旧免税额 p"Fj6 T2
allowance for funeral expenses 殡殓费的免税额 Lymy/9
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 nV
GrW#'E
allowance for repairs and outgoings 修葺及支出方面的免税额 @-)?2CH[8
allowance to debtor 给债务人的津贴 *y
F 9_\n
alteration of capital 资本更改 q]< cn2
alternate trustee 候补受托人 lS
9rgq<n
amalgamation 合并 %5a>@K]
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >* dqFZF
ambit of charges 征税范围；收费范围 t&0pE(MO/
amended valuation 经修订的估值 "M1[@xog
American Commodities Exchange 美国商品交易所 `0Qzu\gRb
American Express Bank Limited 美国运通银行 l *.#g
American Stock Exchange 美国证券交易所 hcwK i
amortization 摊销 X >C*(/a
amount due from banks 存放银行同业的款项 $^}?9 8m
amount due from banks abroad 存放海外银行同业的款项 b`fPP{m G
amount due from holding companies 控股公司欠款 = K}5 fe
amount due from local banks 存放本港银行同业的款项 # (T
amount due to banks 银行同业的存款 t- i;
amount due to banks abroad 海外银行同业的存款 05.^MU?^U
amount due to holding companies 控股公司存款 (w nkdI{
amount due to local banks 本港银行同业的存款 hH|3 s-o
amount due to outport banks 外埠银行同业的存款 5c! ~WckbJ
amount for note issue 发行纸币的款额 eDgRYa9\
amount of bond 担保契据的款额 0v t?yD
amount of consideration 代价款额 8?h-H #h
amount of contribution 供款数额 F3i+t+Jt
amount of indebtedness 负债款额 f9F@G&&Ugg
amount of principal of the loan 贷款本金额 Z$~Wr3/
amount of rates chargeable 应征差饷数额 h /@G[5E
amount of share capital 股本额 OT&J OTk\
amount of sums assured 承保款额 ( n|
PLi
amount of variation 变动幅度 nB WVG
amount of vote 拨款数额 {-09,Q4[&
amount payable 应付款额 6/Q'o5>NL:
amount receivable 应收款额 ^ [uA^
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5 ZSV)$t
analysis 分析 g%Sl+gWdJ
ancillary risk 附属风险 ^# 9
&Rk!t
annual account 周年帐目；周年帐目报表；年度决算；年结 1c8 J
yp
annual accounting date 年结日期 :B6hYx
annual allowance 每年免税额；年积金；年度津贴；年津 F /IXqj
annual balance 年度余额 bO8 g#rO
annual disposable income 每年可动用收入 >A;Mf*E
annual estimates 周年预算 sjvlnnO
annual fee 年费 ]EC zb /
annual general meeting 周年大会 DKx8<yEky
annual growth rate 年增率；每年增长率 hjtk q .@
annual long-term supplement 长期个案每年补助金 ` <cB 6
annual pensionable emolument 可供计算退休金的年薪 ?YOH9%_cs
annual report 年报 xlZ"F
Annual Report on the Consumer Price Index 《消费物价指数年报》 -1 ;BwlL
annual return 周年报表；周年申报表；每年报税表格 {m.l{<H
Annual Return Rules 《周年报表规则》 o[' HiX
annual review of consumer prices 每年消费物价回顾 Ep>3%{V
annual roll-forward basis 逐年延展方式 Zui2O-L?V
annual salary 年薪 }_vE
lBh6$
annual statement 年度报表；年度决算表 , `ST Va-
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 m-dyvW+
annuitant 年金受益人 XXBN
Nr_CK
annuity 年金 iC10|0%{
annuity contract 年金合约 zxTcjC)y
annuity on human life 人寿年金 u%
3D{Dj
antecedent debt 先前的债项 y0k*i S
e
ante-dated cheque 倒填日期支票 wC+_S*M-K
anticipated expenditure 预期开支 lTBPq?4{
anticipated net profit 预期纯利 1JM EniB+9
anticipated revenue 预期收入 O0`sg90,C
anti-inflation measure 反通货膨胀措施 /g BB
anti-inflationary stance 反通货膨胀立场 $1y 8gm
apparent deficit 表面赤字 '/trM %<
apparent financial solvency 表面偿债能力 <csz4tL}P
apparent partner 表面合伙人 ?5_~Kn%2
application for personal assessment 个人入息课税申请书 rJ|Q%utYz
application of fund 资金应用 [DpGL/Y.
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 :L*"OT7(6
appointed actuary 委任精算师 bi;?)7p&ZY
appointed auditor 委任核数师；委任审计师 KCu @5`p
appointed trustee 委任的受托人 ;jS
2bc:8a
appointer 委任人 N3n FE:`u]
apportioned pro rata 按比例分摊 bw\fKZ
apportionment 分配；分摊 Fa:f
Bs{
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {>PN}fk2QP
apportionment formula 分摊方程式 +[C dd{2
apportionment of estate duty 遗产税的分摊 D/uGL
t~D(
appraisal 估价；评估 FKRO0%M4}Z
appreciable growth 可观增长 4=!SG4~o
appreciable impact 显着影响 g`I`q3EF)
appreciable increase 可观增长 ^}7iouE C
appreciation 增值；升值 Fr_es x
appreciation against other currencies 相对其他货币升值 G-
wQ
weJ9
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 S<HR6Xw
appreciation tax 增值税 Z
M_
6A1
appropriation 拨款；拨用；拨付 3C'`K ,
appropriation account 拨款帐目 ky>0
Appropriation Bill 拨款法案 Yt*2/jw^
appropriation-in-aid system 补助拨款办法 |U)m'W -(q
approved assets 核准资产 g S xK9P
approved basket stock 认可一篮子证券 1 henQiIO
approved budget 核准预算 | W4
\
approved charitable donation 认可慈善捐款 U+: o y:mz
approved charitable institution 认可慈善机构 A[)od
approved currency 核准货币；认可货币 {C3AxK0
approved estimates 核准预算 VtIPw&KHW
approved estimates of expenditure 核准开支预算 hi O:VA
approved overseas insurer 核准海外保险人 GO0Spf_Gh
approved overseas trust company 核准海外信托公司 ^PA[fL"
approved pooled investment fund 核准汇集投资基金 '?7th>pC
approved provident fund scheme 认可公积金计划 l`=).k
approved provision 核准拨款 Au3> =x`
approved redeemable share 核准可赎回股份
:?W {vV
approved regional stock 认可地区性证券 t goOzk
^
approved retirement scheme 认可退休金计划 o (fZZ`6Y
approved subordinated loan 核准附属贷款 Hbwjs?Vq?]
arbitrage 套戥；套汇；套利 7xz~%xC.
arbitrageur 套戥者；套汇者 _%^t[4)q
arbitrary amount 临时款项 dJID '2a
arrangement 措施；安排；协定 %{ qJkjG
arrears 欠款 E) z[@Np
arrears of pay 欠付薪酬 'D#iT}Vu
arrears of revenue 逾期未收税款；逾期未收的帐项 jusP
aAdW
articles of association 组织章程；组织细则；组织章程细则 tKg
\qbY&
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 {T|sU\| Q
ascertainment of profit 确定利润 `~|8eKFq!
"Asia Clear" “亚洲结算系统”
