allotment 分配；配股 B""=&( Yu
allotment notice 股份配售通知；配股通知 msw=x0{n5
allotment of shares 股份分配 mH'om
SCz
allowable 可获宽免；免税的 ,~NJ}4wP
allowable business loss 可扣除的营业亏损 1#2L9Bi
allowable expenses 可扣税的支出 8=mx5Gwz -
allowance 免税额；津贴；备抵；准备金 F_V/&OV
allowance for debts 债项的免税额
0rc'SEl
allowance for depreciation by wear and tear 耗损折旧免税额 "h&[6-0'
allowance for funeral expenses 殡殓费的免税额 ^YEMR C
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6h\
; U5
allowance for repairs and outgoings 修葺及支出方面的免税额 ;Udx|1o
allowance to debtor 给债务人的津贴 2JHV*/Q
alteration of capital 资本更改 0EC/l
OS
alternate trustee 候补受托人 ,4(m.P10
amalgamation 合并 ''.\DC~K
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5"Y:^_8
ambit of charges 征税范围；收费范围 U^OR\=G^
amended valuation 经修订的估值 jf&
oN]sZ
American Commodities Exchange 美国商品交易所 t5S!j2E
American Express Bank Limited 美国运通银行 Lvn+EM
American Stock Exchange 美国证券交易所 ` ) ~C T
amortization 摊销 u/5)Yx+5_
amount due from banks 存放银行同业的款项 a!;K+wL
>
amount due from banks abroad 存放海外银行同业的款项 >< Qp%yT
amount due from holding companies 控股公司欠款 F4g3l
amount due from local banks 存放本港银行同业的款项 .L_ Hk
amount due to banks 银行同业的存款 U2(mWQ[mO
amount due to banks abroad 海外银行同业的存款 ;GZ' R
b
amount due to holding companies 控股公司存款 A&C s
(e
amount due to local banks 本港银行同业的存款 <@qJ sRbhK
amount due to outport banks 外埠银行同业的存款 w.Go]dpK
amount for note issue 发行纸币的款额 ( z%OK[
amount of bond 担保契据的款额 + )7h)u q
amount of consideration 代价款额 IZZ
$p{
amount of contribution 供款数额 TZ PUVOtL_
amount of indebtedness 负债款额 S2$r 6T
amount of principal of the loan 贷款本金额 A) kdY!}
amount of rates chargeable 应征差饷数额 {CGk9
g" `
amount of share capital 股本额 7i9wfc h$U
amount of sums assured 承保款额 N gOc2I
amount of variation 变动幅度 @S z7*p
amount of vote 拨款数额 z-`4DlJU S
amount payable 应付款额 R78lV -};Q
amount receivable 应收款额 N
! 13QI
H
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2%j"E{J&
analysis 分析 iD:T KB_r
ancillary risk 附属风险 kfy |3KA3m
annual account 周年帐目；周年帐目报表；年度决算；年结 qWI8 >my11
annual accounting date 年结日期 r5uX?^mJ0
annual allowance 每年免税额；年积金；年度津贴；年津 E}|IU Pm
annual balance 年度余额 g|)yM^Vqr6
annual disposable income 每年可动用收入 SCXtBZ`.G
annual estimates 周年预算 ^L's45&_
annual fee 年费 [S[@ Q[zP@
annual general meeting 周年大会 d?=r:TBU
annual growth rate 年增率；每年增长率 eo4v[V&
annual long-term supplement 长期个案每年补助金 f`p"uLNo<
annual pensionable emolument 可供计算退休金的年薪 AXpyia7nU
annual report 年报 M }9PicI?7
Annual Report on the Consumer Price Index 《消费物价指数年报》 NQ\<~a`Eq
annual return 周年报表；周年申报表；每年报税表格 {7 nz:f
Annual Return Rules 《周年报表规则》 ImI, q:[67
annual review of consumer prices 每年消费物价回顾 rd}|^&e!Dy
annual roll-forward basis 逐年延展方式 k)S'@>n{u
annual salary 年薪 A,%NdM;t=5
annual statement 年度报表；年度决算表 ngH_p >
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 -2y>X`1Y
annuitant 年金受益人 A )D1
#,0
annuity 年金 fb|lWEw5h.
annuity contract 年金合约 fMRMQR=6B
annuity on human life 人寿年金 (Bu-o((N@0
antecedent debt 先前的债项 ~a. ei^r
ante-dated cheque 倒填日期支票 O@,9a~Ghd
anticipated expenditure 预期开支 e>$E67h<~
anticipated net profit 预期纯利 Y/G ~P,9
anticipated revenue 预期收入 F2mW<REg{
anti-inflation measure 反通货膨胀措施 >3y:cPTM5
anti-inflationary stance 反通货膨胀立场 o$,e#q)8
apparent deficit 表面赤字 U j> bWa`
apparent financial solvency 表面偿债能力 KoTQc0b!
apparent partner 表面合伙人 }%k 3
application for personal assessment 个人入息课税申请书 s;YuB#Z
application of fund 资金应用 Lz}mz-N
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 7cZ(g dQ/
appointed actuary 委任精算师 R(DlJ
appointed auditor 委任核数师；委任审计师 |kkg1M#
appointed trustee 委任的受托人 EB[B0e 7}
appointer 委任人 Z66q0wR7
apportioned pro rata 按比例分摊 4'0rgS
apportionment 分配；分摊 =^gZJ@
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 O\)rp!i
apportionment formula 分摊方程式 /}RW~ax
apportionment of estate duty 遗产税的分摊 0o-KjX?kP
appraisal 估价；评估 g; G.uF&
appreciable growth 可观增长 G^_fbrZjN
appreciable impact 显着影响 "9yQDS:
appreciable increase 可观增长 K1^x+I7%U[
appreciation 增值；升值 #N `Z)}Jm
appreciation against other currencies 相对其他货币升值 WhN~R[LE_
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ct 30 EZ
appreciation tax 增值税
+`Ypc
appropriation 拨款；拨用；拨付 L:RMZp*bK
appropriation account 拨款帐目 aak[U;rx
Appropriation Bill 拨款法案 ~> |o3&G{
appropriation-in-aid system 补助拨款办法 +umV l
approved assets 核准资产 8zk?:?8%{
approved basket stock 认可一篮子证券 Tj za3M
approved budget 核准预算 GJ4R f%
approved charitable donation 认可慈善捐款 t5jZ8&M5]
approved charitable institution 认可慈善机构 W\J wEb9Y
approved currency 核准货币；认可货币 m8<l2O=m
approved estimates 核准预算 TClgywL
approved estimates of expenditure 核准开支预算 tJ!s
/|u(
approved overseas insurer 核准海外保险人 MLn \ b0
approved overseas trust company 核准海外信托公司 $& [}+??
approved pooled investment fund 核准汇集投资基金 eU.HS78
approved provident fund scheme 认可公积金计划 }o MY
approved provision 核准拨款 P|4qbm4%O,
approved redeemable share 核准可赎回股份 w-9fskd6e
approved regional stock 认可地区性证券 qx<h rC0Z&
approved retirement scheme 认可退休金计划 b)Dzau
approved subordinated loan 核准附属贷款 UFY_.N~
arbitrage 套戥；套汇；套利 8\@&~&(y:
arbitrageur 套戥者；套汇者 b(|1DE 0Cv
arbitrary amount 临时款项 V?"SrX N>
arrangement 措施；安排；协定 Q7@.WG5
arrears 欠款 >@9>bI+Q
arrears of pay 欠付薪酬 {P@ OV1
arrears of revenue 逾期未收税款；逾期未收的帐项 SN/
e41
articles of association 组织章程；组织细则；组织章程细则 @ 80Z@Pj
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 RkuPMs
Hw;
ascertainment of profit 确定利润 DKxzk~sOM
"Asia Clear" “亚洲结算系统”
