allotment 分配；配股 Upe}9 xf
allotment notice 股份配售通知；配股通知 .UG`pRC
allotment of shares 股份分配 jN\u}!\O
allowable 可获宽免；免税的 <s9?9^!!V^
allowable business loss 可扣除的营业亏损 `POz
wYh
allowable expenses 可扣税的支出 [={mCGU
allowance 免税额；津贴；备抵；准备金 x4oWZEd
allowance for debts 债项的免税额 =~B"8@B
allowance for depreciation by wear and tear 耗损折旧免税额 Xw-[Sf]p
allowance for funeral expenses 殡殓费的免税额 g8W,Xq+
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;2p+i/sVj
allowance for repairs and outgoings 修葺及支出方面的免税额 s 6!6Oqh
allowance to debtor 给债务人的津贴 qN
$t_
alteration of capital 资本更改 V !W.P
alternate trustee 候补受托人 *MP.YI:h
amalgamation 合并 ^[M{s(b
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 '<R>cN"
ambit of charges 征税范围；收费范围 LQ jbEYp
amended valuation 经修订的估值 <$A,Ex94
American Commodities Exchange 美国商品交易所 @^P^- B
American Express Bank Limited 美国运通银行 OT9]{|7
American Stock Exchange 美国证券交易所 xN 1P#
amortization 摊销 K3T.l#d'L
amount due from banks 存放银行同业的款项
=<HDek
amount due from banks abroad 存放海外银行同业的款项 jJy: /!i
amount due from holding companies 控股公司欠款 <+`%=r)4
amount due from local banks 存放本港银行同业的款项 0l!#u`cCI
amount due to banks 银行同业的存款 \N,ox(f?gW
amount due to banks abroad 海外银行同业的存款 J ^'El^F
amount due to holding companies 控股公司存款 $[ {5+ *
amount due to local banks 本港银行同业的存款 2 !s&|lI
amount due to outport banks 外埠银行同业的存款 &* C5Nnlv
amount for note issue 发行纸币的款额 eb62(:=N6
amount of bond 担保契据的款额 U2q6^z4l
amount of consideration 代价款额 /jY
u-H+C
amount of contribution 供款数额 >STtX6h
amount of indebtedness 负债款额 < ql,@*Y
amount of principal of the loan 贷款本金额 %6UF%dbYH`
amount of rates chargeable 应征差饷数额 :xd ;=;q5
amount of share capital 股本额 {& o^p!
amount of sums assured 承保款额 b; k+N`
amount of variation 变动幅度 a`xq
h2P
amount of vote 拨款数额 #z\ub5um
amount payable 应付款额 dzf2`@8#
amount receivable 应收款额 w!.@64-
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 wA)
Hot
analysis 分析 4
&/CES
ancillary risk 附属风险 SmRlZ! %e
annual account 周年帐目；周年帐目报表；年度决算；年结 au
rs~
annual accounting date 年结日期 $Ome]+0
annual allowance 每年免税额；年积金；年度津贴；年津 Nk|cU; ?+
annual balance 年度余额 +P/ kfY"
annual disposable income 每年可动用收入 asT-=p_ 0.
annual estimates 周年预算 A# {63_H
annual fee 年费 7 =!9kk 0
annual general meeting 周年大会 _?{7%(C
annual growth rate 年增率；每年增长率 79\ wjR!T
annual long-term supplement 长期个案每年补助金 0> f!S` *
annual pensionable emolument 可供计算退休金的年薪 P RKZg]?
annual report 年报 nM,:f)z
Annual Report on the Consumer Price Index 《消费物价指数年报》 >=~\b
annual return 周年报表；周年申报表；每年报税表格 +v Bi7#&
Annual Return Rules 《周年报表规则》 v}B%:1P4
annual review of consumer prices 每年消费物价回顾 f6Qr0Op
annual roll-forward basis 逐年延展方式 k6G
_c;V
annual salary 年薪 5KCB^`|b>t
annual statement 年度报表；年度决算表 Q ;h.}N8W
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 O9=/\Kc
annuitant 年金受益人 =2Y;)wrF
annuity 年金 YOCEEh?
annuity contract 年金合约 K1&
QAXyP
annuity on human life 人寿年金 dP5x]'"x
antecedent debt 先前的债项 F3tps
jQ
ante-dated cheque 倒填日期支票 %) ho<z:7U
anticipated expenditure 预期开支 Dg&84,bv^
anticipated net profit 预期纯利 Q8p6n
anticipated revenue 预期收入 @u~S!(7.Wi
anti-inflation measure 反通货膨胀措施 &Y@i:O
anti-inflationary stance 反通货膨胀立场 JF~i.+{ h
apparent deficit 表面赤字 |P|B"I<?
apparent financial solvency 表面偿债能力 pLMt 2 G
apparent partner 表面合伙人 'ofj1%c
application for personal assessment 个人入息课税申请书 zWsr|= [
application of fund 资金应用 Z8$}Rpo
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 5]xuU.w'
appointed actuary 委任精算师 5&]5*;Bv J
appointed auditor 委任核数师；委任审计师 Zk3Pv 0c
appointed trustee 委任的受托人 FDHW' OP4
appointer 委任人 96=<phcwN[
apportioned pro rata 按比例分摊 .sMs_ 5D
apportionment 分配；分摊 Q7%4 `_$!
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 G\.~/<Mg+
apportionment formula 分摊方程式 _)A|JC!jId
apportionment of estate duty 遗产税的分摊 $ Y/9SD
appraisal 估价；评估 _|k$[^ln^
appreciable growth 可观增长 a#oROb-*~
appreciable impact 显着影响 -<iP$,bq72
appreciable increase 可观增长 q=1 N&#R G
appreciation 增值；升值 p/H.bG!z
appreciation against other currencies 相对其他货币升值 f XD+
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *}[\%u$ T
appreciation tax 增值税 fF Q|dE;cF
appropriation 拨款；拨用；拨付 qi-XNB`b
appropriation account 拨款帐目 J<) qw
Appropriation Bill 拨款法案 q"2QNF'
appropriation-in-aid system 补助拨款办法 Di9RRHn&q
approved assets 核准资产 bO~y=Pa \
approved basket stock 认可一篮子证券 @]\fO)\f
approved budget 核准预算 %X}ZX|{ O
approved charitable donation 认可慈善捐款 $d?+\r:I{,
approved charitable institution 认可慈善机构 oXPA<ef o
approved currency 核准货币；认可货币 %m I0*YRma
approved estimates 核准预算 yR}. Xq/
approved estimates of expenditure 核准开支预算 of
vR0yV
approved overseas insurer 核准海外保险人 4u{S?Ryy
approved overseas trust company 核准海外信托公司 )"?4d[ 5
approved pooled investment fund 核准汇集投资基金 i'tMpS3
approved provident fund scheme 认可公积金计划 k"wQ9=HP7
approved provision 核准拨款 ]5% 0EE64
approved redeemable share 核准可赎回股份 bS _#3T
approved regional stock 认可地区性证券 Pt]>AW;i
approved retirement scheme 认可退休金计划 Sp `l>BL
approved subordinated loan 核准附属贷款 eJDZ| $
arbitrage 套戥；套汇；套利 |vI*S5kn6A
arbitrageur 套戥者；套汇者 U(&c@
u%
arbitrary amount 临时款项 2"/MM2s
arrangement 措施；安排；协定 r]B8\ 5|<d
arrears 欠款 CH++3i2&
arrears of pay 欠付薪酬
-D^I;[j_
arrears of revenue 逾期未收税款；逾期未收的帐项
)p& g!qA
articles of association 组织章程；组织细则；组织章程细则 ;(Yb9Mr)z
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 MK<
y$B{}
ascertainment of profit 确定利润
01kRe
"Asia Clear" “亚洲结算系统”
