allotment 分配；配股 \s<7!NAE4
allotment notice 股份配售通知；配股通知 8r
'
allotment of shares 股份分配 w0QN5?
allowable 可获宽免；免税的 3wX mX
allowable business loss 可扣除的营业亏损 rkhQoYZ[
allowable expenses 可扣税的支出 xe^*\6 Y
allowance 免税额；津贴；备抵；准备金 ~;St,Fw<<
allowance for debts 债项的免税额 -r /G)Rs
allowance for depreciation by wear and tear 耗损折旧免税额 34VyR
a
allowance for funeral expenses 殡殓费的免税额 Z09FW>"u
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 J6x\_]1:*
allowance for repairs and outgoings 修葺及支出方面的免税额 &tY3nr
allowance to debtor 给债务人的津贴 H+ra w/"
alteration of capital 资本更改 pAS!;t= n,
alternate trustee 候补受托人 N;,?k.vU
amalgamation 合并 v-6" *EP
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \8\)5#?
ambit of charges 征税范围；收费范围 _'&N 0 1
amended valuation 经修订的估值 gyH'92ck
American Commodities Exchange 美国商品交易所 U$a Eby.
American Express Bank Limited 美国运通银行 w +V e T @
American Stock Exchange 美国证券交易所 t}-[^|)7
amortization 摊销 51yI W*
amount due from banks 存放银行同业的款项 'B}pIx6k~
amount due from banks abroad 存放海外银行同业的款项 zb9^ii$g
amount due from holding companies 控股公司欠款 kTQ:k
}%B
amount due from local banks 存放本港银行同业的款项
}aYm86C]
amount due to banks 银行同业的存款 Mh C
74G
amount due to banks abroad 海外银行同业的存款 Lm+ !/e
amount due to holding companies 控股公司存款 'G
6TS l
amount due to local banks 本港银行同业的存款 !mFo:nQ)}
amount due to outport banks 外埠银行同业的存款 G%)?jg@EA
amount for note issue 发行纸币的款额 C%d 4ItB >
amount of bond 担保契据的款额 -oq!zi4:
amount of consideration 代价款额 E#"Qa I8`
amount of contribution 供款数额 k
hT&[!J{>
amount of indebtedness 负债款额 5@c,iU-L
amount of principal of the loan 贷款本金额 M<JJQh5
amount of rates chargeable 应征差饷数额 Rde
_I`Ru
amount of share capital 股本额 hT6:7 _UD
amount of sums assured 承保款额 ;ak3 @Uee
amount of variation 变动幅度 bHlG(1uf
amount of vote 拨款数额
oR}ir
amount payable 应付款额 Sp)KtMV
amount receivable 应收款额 -Nmf}`_
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Hxr2Q]c?u
analysis 分析 I
V^LY
u
ancillary risk 附属风险 ':# ?YQ}2
annual account 周年帐目；周年帐目报表；年度决算；年结 ~\dpD
annual accounting date 年结日期
7'FDI`e[
annual allowance 每年免税额；年积金；年度津贴；年津 vl$! To9R"
annual balance 年度余额 1_:1cF{w
annual disposable income 每年可动用收入
H%7V)"
annual estimates 周年预算 &QE^i%6>\
annual fee 年费 FW7+! A&F
annual general meeting 周年大会 OXDlwbwL
annual growth rate 年增率；每年增长率 Gb 61X 6
annual long-term supplement 长期个案每年补助金 jIE> t5 fy
annual pensionable emolument 可供计算退休金的年薪 BEvSX|M>x
annual report 年报 A{h
hnrr8
Annual Report on the Consumer Price Index 《消费物价指数年报》 V5rnI\:7
annual return 周年报表；周年申报表；每年报税表格 (PGmA>BT
Annual Return Rules 《周年报表规则》 W9 y8dw.
annual review of consumer prices 每年消费物价回顾 L1BpkB
annual roll-forward basis 逐年延展方式 &n<jpMB
annual salary 年薪 L 5T )_iQ5
annual statement 年度报表；年度决算表
V2es.I
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 %9M ; MK
annuitant 年金受益人 qt]QO1pAd
annuity 年金 hgj# VY$B
annuity contract 年金合约 )|LX_kyW
annuity on human life 人寿年金 mDE{s",q/
antecedent debt 先前的债项 ;t%L (J
ante-dated cheque 倒填日期支票 XBhWj\`(T
anticipated expenditure 预期开支
hM\QqZFyp
anticipated net profit 预期纯利 *p?b "{_a
anticipated revenue 预期收入 /6{`6( p
anti-inflation measure 反通货膨胀措施 2`5(XpYe
anti-inflationary stance 反通货膨胀立场 UEo,:zeN[
apparent deficit 表面赤字 w%S<N
apparent financial solvency 表面偿债能力 4:r^6m%%
apparent partner 表面合伙人 ?3SlvKI}H`
application for personal assessment 个人入息课税申请书 1ISA^< M
application of fund 资金应用 _if&a'
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 /p\Ymq
appointed actuary 委任精算师 PkDL\Nqe
appointed auditor 委任核数师；委任审计师 u-
UUF
appointed trustee 委任的受托人 lk.Q6saI1
appointer 委任人 SJU93n"G/
apportioned pro rata 按比例分摊 3\=8tg p
apportionment 分配；分摊 C *Ws6s>+z
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]kb%l"&
apportionment formula 分摊方程式 v{
C]\8
apportionment of estate duty 遗产税的分摊 lNsP wyCoj
appraisal 估价；评估 @<
vDR">
appreciable growth 可观增长 D\
({]oj]
appreciable impact 显着影响 W<!q >8Xn?
appreciable increase 可观增长 gEKJrAA
appreciation 增值；升值
OD\x1,E)I
appreciation against other currencies 相对其他货币升值 #PXl*~PrQ/
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >qtB27jV
appreciation tax 增值税 aS~k.^N
appropriation 拨款；拨用；拨付 pMt]wyKr
appropriation account 拨款帐目 b@YSrjJ
Appropriation Bill 拨款法案 R2]?9\II
appropriation-in-aid system 补助拨款办法 7/Lbs
approved assets 核准资产 f~Kl
n^
approved basket stock 认可一篮子证券 ls*^ 3^O
approved budget 核准预算 A X'(xb,
approved charitable donation 认可慈善捐款 9q* sR1
approved charitable institution 认可慈善机构 YY 7:WQS
approved currency 核准货币；认可货币 Slv}6at5
approved estimates 核准预算 aF'Ik XG d
approved estimates of expenditure 核准开支预算 _9n.ir5YX
approved overseas insurer 核准海外保险人 SF_kap%JM
approved overseas trust company 核准海外信托公司 yv3my a S
approved pooled investment fund 核准汇集投资基金 ,?&hqM \
approved provident fund scheme 认可公积金计划 8(3vNuyP
approved provision 核准拨款 7%7_i%6wP
approved redeemable share 核准可赎回股份 t9 m`K9.\
approved regional stock 认可地区性证券 E/U1g4S
approved retirement scheme 认可退休金计划 ybS7uo
approved subordinated loan 核准附属贷款 P:*'x9`
arbitrage 套戥；套汇；套利 Ch;EnN<
arbitrageur 套戥者；套汇者 k9 ^P#l@p
arbitrary amount 临时款项 &7@6Y {!/
arrangement 措施；安排；协定 +e ?ixvld
arrears 欠款 ke3=s
arrears of pay 欠付薪酬 {ReAl_C m
arrears of revenue 逾期未收税款；逾期未收的帐项 $ ~D`-+J
articles of association 组织章程；组织细则；组织章程细则 $oxPmELtpe
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ;7m>40W
ascertainment of profit 确定利润 kJDMIh|g
"Asia Clear" “亚洲结算系统”
