allotment 分配；配股 P.m lk>r
allotment notice 股份配售通知；配股通知 . lNf.x#u
allotment of shares 股份分配 P'*Fd3B#A=
allowable 可获宽免；免税的 }X qC'z
allowable business loss 可扣除的营业亏损 \5Y<UJ Ki
allowable expenses 可扣税的支出 y!
QYdf?
allowance 免税额；津贴；备抵；准备金 ${gO=Z
allowance for debts 债项的免税额 x@[6u
allowance for depreciation by wear and tear 耗损折旧免税额 JU)k+ :\a
allowance for funeral expenses 殡殓费的免税额 $R:Q R?
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 U"~W3vwJ
allowance for repairs and outgoings 修葺及支出方面的免税额 jX^_(Kg
allowance to debtor 给债务人的津贴 5du xW>D
alteration of capital 资本更改 tk>J
mcTw
alternate trustee 候补受托人 91nw1c!
amalgamation 合并 a|4Q6Ycu
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 g${k8.T V
ambit of charges 征税范围；收费范围 X}
g3[
amended valuation 经修订的估值 t 6lw KK
American Commodities Exchange 美国商品交易所 )lq+Gv[%F
American Express Bank Limited 美国运通银行 Y %>u.HzL
American Stock Exchange 美国证券交易所 : LT'#Q8
amortization 摊销 }<*KM)%
amount due from banks 存放银行同业的款项 R dNL f
amount due from banks abroad 存放海外银行同业的款项 - = ZDfM
amount due from holding companies 控股公司欠款 b[: { \ !I
amount due from local banks 存放本港银行同业的款项 ;V?d;O4u
amount due to banks 银行同业的存款 )ybF@emc
amount due to banks abroad 海外银行同业的存款 i6g=fx6j*
amount due to holding companies 控股公司存款 + oL@pp0
amount due to local banks 本港银行同业的存款 Y s&)5j-
amount due to outport banks 外埠银行同业的存款 bR8`Y(=F9b
amount for note issue 发行纸币的款额 BfD& e`KI
amount of bond 担保契据的款额 II Amx[ b
amount of consideration 代价款额 )V&hS5P=S
amount of contribution 供款数额 syI|gANT/r
amount of indebtedness 负债款额 Wrh$`JC
amount of principal of the loan 贷款本金额 cv7:5P
amount of rates chargeable 应征差饷数额 h[U o6`
amount of share capital 股本额 j0s$}FPUI
amount of sums assured 承保款额 sV \K[4HG
amount of variation 变动幅度 | 68k9rq
amount of vote 拨款数额 @PctBS<s
amount payable 应付款额 B-PX/Q
amount receivable 应收款额 -:OJX #j
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
90K&oof?M
analysis 分析 1l
Cr?
ancillary risk 附属风险 U]@?[+I0]
annual account 周年帐目；周年帐目报表；年度决算；年结 Qkhor-f0
annual accounting date 年结日期 K 9y~
e
annual allowance 每年免税额；年积金；年度津贴；年津 )4m`Ya,E3
annual balance 年度余额 PTqia!
annual disposable income 每年可动用收入 t[@>u'YKt
annual estimates 周年预算 f8`dJ5i
annual fee 年费 m/ID3_
annual general meeting 周年大会 gga}mqMv=
annual growth rate 年增率；每年增长率 z,4 D' F&
annual long-term supplement 长期个案每年补助金 > >KCd
annual pensionable emolument 可供计算退休金的年薪 +-,iC6kK
annual report 年报 O;|Cu7WU
Annual Report on the Consumer Price Index 《消费物价指数年报》 y*6/VSRkt4
annual return 周年报表；周年申报表；每年报税表格 E z-Q 'v(9
Annual Return Rules 《周年报表规则》 P{yb%@I~J
annual review of consumer prices 每年消费物价回顾 m^=El7+
annual roll-forward basis 逐年延展方式 RB
BmGZ
annual salary 年薪 (z?j{J
annual statement 年度报表；年度决算表 )^+hm+27v
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 4 Tw~4b
annuitant 年金受益人 1<5Ug8q
annuity 年金 Vzo< ma^
annuity contract 年金合约 1@Ju sS0^K
annuity on human life 人寿年金 '+27_j
antecedent debt 先前的债项 ~QDM
.5
ante-dated cheque 倒填日期支票 WqF$-rBJG^
anticipated expenditure 预期开支 @BF1X.4-+
anticipated net profit 预期纯利 egURRC!
anticipated revenue 预期收入 D W^Zuu/)
anti-inflation measure 反通货膨胀措施 x~wS/y
anti-inflationary stance 反通货膨胀立场 a^pbBDi
W
apparent deficit 表面赤字 zn7)>cQ905
apparent financial solvency 表面偿债能力 )%3T1
D/
apparent partner 表面合伙人 k ~By ICE
application for personal assessment 个人入息课税申请书 _53~D=
application of fund 资金应用 /-G_0 A2wF
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 >#k-
~|w
appointed actuary 委任精算师 ^_<|~
appointed auditor 委任核数师；委任审计师 " H<us?r{
appointed trustee 委任的受托人 f-71`Pyb
appointer 委任人 nosD1sS.K8
apportioned pro rata 按比例分摊 G\TO ]c
apportionment 分配；分摊 f'H|K+bO
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %dv?n#Uf
apportionment formula 分摊方程式 l {>j8Ln
apportionment of estate duty 遗产税的分摊 u+KZ. n/
appraisal 估价；评估 ?s3S$Ih
appreciable growth 可观增长 x +pf@?w
appreciable impact 显着影响 "Y=`w,~~
appreciable increase 可观增长 m! ueqV"
appreciation 增值；升值 l
$"hhI8
appreciation against other currencies 相对其他货币升值 .V?[<}OJn
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 XNv2xuOc J
appreciation tax 增值税 +a 1iZ bh
appropriation 拨款；拨用；拨付 x|(pmqIH+
appropriation account 拨款帐目 ne/JC(
Appropriation Bill 拨款法案 IT&
,?u%
appropriation-in-aid system 补助拨款办法 [!-gb+L
approved assets 核准资产 I hYR4?e
approved basket stock 认可一篮子证券 7-!n-
approved budget 核准预算 5UO+c( T
approved charitable donation 认可慈善捐款 Fu tS
approved charitable institution 认可慈善机构 7K:V<v X5
approved currency 核准货币；认可货币 >[,
eK=
approved estimates 核准预算 Wi'}d6c
approved estimates of expenditure 核准开支预算 yi>A ogQ,
approved overseas insurer 核准海外保险人 ;ryNfP%
approved overseas trust company 核准海外信托公司 tmooS7\a
approved pooled investment fund 核准汇集投资基金 Xa?O)Bq .
approved provident fund scheme 认可公积金计划 |#kY_d)10
approved provision 核准拨款 ,7]hjf_h
approved redeemable share 核准可赎回股份 .t5.(0Xk[A
approved regional stock 认可地区性证券 4^F% bXJ)
approved retirement scheme 认可退休金计划 t'l4$}(
approved subordinated loan 核准附属贷款 ?YLq
iAA
arbitrage 套戥；套汇；套利 $2?AJ/2r$b
arbitrageur 套戥者；套汇者 P< <+;']
arbitrary amount 临时款项 _!@:@e)yB{
arrangement 措施；安排；协定 =abcLrf2G
arrears 欠款 _>R aw
arrears of pay 欠付薪酬 89g
a+#7
arrears of revenue 逾期未收税款；逾期未收的帐项 E,}{ iqAb
articles of association 组织章程；组织细则；组织章程细则 hx$61 E=
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 {_-kwg{
"(
ascertainment of profit 确定利润 )hXTg
UZa
"Asia Clear" “亚洲结算系统”
