allotment 分配；配股 "gD-8C3
allotment notice 股份配售通知；配股通知 vpU#xm.K
allotment of shares 股份分配 vaon{2/I
allowable 可获宽免；免税的 =v*.p=r
allowable business loss 可扣除的营业亏损 +NFzSa l
allowable expenses 可扣税的支出 Dn>%%K@0
allowance 免税额；津贴；备抵；准备金 UswZG^Wh
allowance for debts 债项的免税额 / >j';6vi
allowance for depreciation by wear and tear 耗损折旧免税额 >YUoh-]`
allowance for funeral expenses 殡殓费的免税额 { m| pl
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 >*wtbkU
allowance for repairs and outgoings 修葺及支出方面的免税额 F"N60>>
allowance to debtor 给债务人的津贴 \qUK P"dr
alteration of capital 资本更改 =rR~ `
alternate trustee 候补受托人 lHV[Ln`\x
amalgamation 合并 {$ep7;'d
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [2|kl
l
ambit of charges 征税范围；收费范围 jM:Y
' l]
amended valuation 经修订的估值 a
l 20V
American Commodities Exchange 美国商品交易所 +,2Jzl'-
American Express Bank Limited 美国运通银行 ,<:!NF9
American Stock Exchange 美国证券交易所 K6ol
YG>
amortization 摊销 0KD ]j8^
amount due from banks 存放银行同业的款项 ",)Qc!^P$
amount due from banks abroad 存放海外银行同业的款项
al `3Lu0
amount due from holding companies 控股公司欠款 z%/N!RLW
amount due from local banks 存放本港银行同业的款项 BI j=!!
amount due to banks 银行同业的存款 yAN=2fZm
amount due to banks abroad 海外银行同业的存款 Pm$q]A~
amount due to holding companies 控股公司存款 G7=p Bf
amount due to local banks 本港银行同业的存款 (|d34D
OJ
amount due to outport banks 外埠银行同业的存款 V_Wwrhua
amount for note issue 发行纸币的款额 V
i&*&" q
amount of bond 担保契据的款额 j:w{;(1=W
amount of consideration 代价款额 ?2Kt'1s#
amount of contribution 供款数额 Z/ Tm)Xd
amount of indebtedness 负债款额 .SWt3|Pi5
amount of principal of the loan 贷款本金额 /cZ-tSC)o
amount of rates chargeable 应征差饷数额 ^'jEnN(
amount of share capital 股本额 ;=? ~
-_
amount of sums assured 承保款额 cJgBI(S5
amount of variation 变动幅度 f7I{Wf
Z\P
amount of vote 拨款数额 "@9? QI}
amount payable 应付款额 %?e( hnM
amount receivable 应收款额 Ys! >+nL|
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 oDcKtB+2
analysis 分析 ` gW<M
ancillary risk 附属风险 _sy'.Fo
annual account 周年帐目；周年帐目报表；年度决算；年结 rDdzxrKg{
annual accounting date 年结日期 6{qIU}!
annual allowance 每年免税额；年积金；年度津贴；年津 6'W [{gzl
annual balance 年度余额 A6oq.I0
annual disposable income 每年可动用收入 ql<rU@
annual estimates 周年预算 a=TG[* s
annual fee 年费 {m`A!qcD|
annual general meeting 周年大会 MV=9!{`
annual growth rate 年增率；每年增长率 ?m
c%.Bt
annual long-term supplement 长期个案每年补助金 rfw-^`&{
annual pensionable emolument 可供计算退休金的年薪 !K? qgM
annual report 年报 -{
u*qtp
Annual Report on the Consumer Price Index 《消费物价指数年报》 !Oi~:Pp
annual return 周年报表；周年申报表；每年报税表格 NU (AEfF
Annual Return Rules 《周年报表规则》 3gQPKBpc
annual review of consumer prices 每年消费物价回顾 C[WCg9Av
annual roll-forward basis 逐年延展方式 V3mAvmx
annual salary 年薪
Yav2q3
annual statement 年度报表；年度决算表 -|Kzo_"
v5
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 vEQ< A<[Z
annuitant 年金受益人 79=45' 8
annuity 年金 joul<
t-
annuity contract 年金合约 //Ai.Q.J[
annuity on human life 人寿年金 k
'_ P 7
antecedent debt 先前的债项 @
/UfD
ye
ante-dated cheque 倒填日期支票 S-+M; @'Rl
anticipated expenditure 预期开支 6Fy@s
anticipated net profit 预期纯利 ]S 7^ITn
anticipated revenue 预期收入 oVCmI"'
anti-inflation measure 反通货膨胀措施 #0;HOeIiH
anti-inflationary stance 反通货膨胀立场 Q:6VYONN
apparent deficit 表面赤字 }1-I[q6
apparent financial solvency 表面偿债能力 l.nH?kK<
apparent partner 表面合伙人 r.0oxH']
application for personal assessment 个人入息课税申请书 0uCT+ -
application of fund 资金应用 ^6p'YYj"5
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 <Q<+4Y{R
appointed actuary 委任精算师 8&V_$+ U
appointed auditor 委任核数师；委任审计师 N~ANjn/wL
appointed trustee 委任的受托人 K t#,
]]
appointer 委任人 !MQ N H
apportioned pro rata 按比例分摊 >6Lm9&}
apportionment 分配；分摊 # fhEc;t
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /NF# + bx
apportionment formula 分摊方程式
dV 8iwI
apportionment of estate duty 遗产税的分摊 + E"[
appraisal 估价；评估 ezTZn utZ
appreciable growth 可观增长 A\
te*G0:S
appreciable impact 显着影响 7 gB{In0
appreciable increase 可观增长 +Zk,2ri
appreciation 增值；升值 p2x
[p
appreciation against other currencies 相对其他货币升值 P,bd'
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )y7_qxwbV
appreciation tax 增值税 `"k9w C1
appropriation 拨款；拨用；拨付 wHsB,2H
appropriation account 拨款帐目 %IBL0N
QT
Appropriation Bill 拨款法案 f"&Xr!b.h
appropriation-in-aid system 补助拨款办法 UBO^EVJ
approved assets 核准资产 h7qBp3 00
approved basket stock 认可一篮子证券 /4 8 =UK
approved budget 核准预算 #p
yim_
approved charitable donation 认可慈善捐款 GIHpSy`z
approved charitable institution 认可慈善机构 f3WS
a&eF
approved currency 核准货币；认可货币
wz -)1!
approved estimates 核准预算 m(sXk}e;1
approved estimates of expenditure 核准开支预算 J7-^F)lu-
approved overseas insurer 核准海外保险人
l54 |Q
approved overseas trust company 核准海外信托公司 O2-M1sd$
approved pooled investment fund 核准汇集投资基金 (*l2
('e#@
approved provident fund scheme 认可公积金计划 FuP/tTMU1a
approved provision 核准拨款 { ,O`rW_eS
approved redeemable share 核准可赎回股份 /c+)C "
approved regional stock 认可地区性证券 <xS
=#
approved retirement scheme 认可退休金计划 : h";c"
approved subordinated loan 核准附属贷款 1(`M~vFDK
arbitrage 套戥；套汇；套利
YRB%:D@u
arbitrageur 套戥者；套汇者 jOtX
60;
arbitrary amount 临时款项 sM\&. <B
arrangement 措施；安排；协定 [ug,jEH"S
arrears 欠款 6 o[/F3`
arrears of pay 欠付薪酬 <6 N_at3
arrears of revenue 逾期未收税款；逾期未收的帐项 @Hr+/ 52B
articles of association 组织章程；组织细则；组织章程细则 |LYK
c.xo
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 <d$A)S};W
ascertainment of profit 确定利润 ,J9}.}Hd
"Asia Clear" “亚洲结算系统”
