allotment 分配；配股 9S9j
allotment notice 股份配售通知；配股通知 di+ |` O
allotment of shares 股份分配 wBw(T1VN
allowable 可获宽免；免税的 *'H\ `@L
allowable business loss 可扣除的营业亏损 A2L"&dl
allowable expenses 可扣税的支出 B0Z
>di:
allowance 免税额；津贴；备抵；准备金 tUOY`]0
allowance for debts 债项的免税额 K%
snE7X?)
allowance for depreciation by wear and tear 耗损折旧免税额 iT| 7**+3
allowance for funeral expenses 殡殓费的免税额 +Tx_q1/f5X
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 BUsx gs"),
allowance for repairs and outgoings 修葺及支出方面的免税额 60 ciI
,_`
allowance to debtor 给债务人的津贴 :eL[nyQr
alteration of capital 资本更改 -~JYfj@
alternate trustee 候补受托人 C GK
]i. N
amalgamation 合并 Ylu\]pr9|C
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 nTtEv~a_n
ambit of charges 征税范围；收费范围 B:UM2Jl
amended valuation 经修订的估值 ojm IEzsz
American Commodities Exchange 美国商品交易所 @^ &p$:
American Express Bank Limited 美国运通银行 4bw4!z9G
American Stock Exchange 美国证券交易所 W?wt$'
amortization 摊销 jy>?+hm?
amount due from banks 存放银行同业的款项 ':tdb$h
amount due from banks abroad 存放海外银行同业的款项 %LmsywPPp
amount due from holding companies 控股公司欠款 #U
w X~
amount due from local banks 存放本港银行同业的款项 t\YM Hq<Y
amount due to banks 银行同业的存款 Nr* X1lJ6
amount due to banks abroad 海外银行同业的存款 :/$_eg0A
amount due to holding companies 控股公司存款 +G"YQq' b
amount due to local banks 本港银行同业的存款 +`1~zcu
amount due to outport banks 外埠银行同业的存款 w 2U302TZ
amount for note issue 发行纸币的款额 z>y# ^f)r
amount of bond 担保契据的款额 ?>V >6cDQ
amount of consideration 代价款额 Va l"v UZ
amount of contribution 供款数额 bd% <
Jg+
amount of indebtedness 负债款额 YIgHLM(
amount of principal of the loan 贷款本金额 W)T'?b'.
amount of rates chargeable 应征差饷数额 /uR /,R++
amount of share capital 股本额 b iw .
~
amount of sums assured 承保款额 /!;v$es
S
amount of variation 变动幅度 #+U1QOsz
amount of vote 拨款数额 }f}? |&q
amount payable 应付款额 :qB|~"9O
amount receivable 应收款额 ^LB]
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (.Ak*
analysis 分析 3X DU(#
ancillary risk 附属风险 W,80deT
annual account 周年帐目；周年帐目报表；年度决算；年结 xqY'-Hom
annual accounting date 年结日期 G B pdj}2=
annual allowance 每年免税额；年积金；年度津贴；年津 ;&}z
L.!jo
annual balance 年度余额 4 ]p#9`j
annual disposable income 每年可动用收入 yVGf[ ~X
annual estimates 周年预算 &!WRa@x0I
annual fee 年费 o_k)x3I?
annual general meeting 周年大会 ;; Z'd@
annual growth rate 年增率；每年增长率 { m{nCl)y
annual long-term supplement 长期个案每年补助金
MXEI/mDYK
annual pensionable emolument 可供计算退休金的年薪 j%bC9UkE3
annual report 年报 '
i5K RFy-
Annual Report on the Consumer Price Index 《消费物价指数年报》 j[w=pF, o
annual return 周年报表；周年申报表；每年报税表格 oq$#wiV"Q
Annual Return Rules 《周年报表规则》 ew dTsgt'
annual review of consumer prices 每年消费物价回顾 BgdUG:;&
annual roll-forward basis 逐年延展方式 _&s pMf
annual salary 年薪 s]kzXzR
C?
annual statement 年度报表；年度决算表 1t^9.!$@y
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ErJ@$&7
annuitant 年金受益人 /2/aMF(J
annuity 年金
w >2G@
annuity contract 年金合约 s7:H
annuity on human life 人寿年金 VMJaL}J]
antecedent debt 先前的债项 lP]Y ^Gz
ante-dated cheque 倒填日期支票 ybFxz
anticipated expenditure 预期开支 Y[R>?w
anticipated net profit 预期纯利 }KIS_krs
anticipated revenue 预期收入 aL9 0:,V
anti-inflation measure 反通货膨胀措施 ZbdGI@
anti-inflationary stance 反通货膨胀立场 M1#CB
apparent deficit 表面赤字 [ @"6:tTU
apparent financial solvency 表面偿债能力 X9FO"(J
apparent partner 表面合伙人 kb/BE J
application for personal assessment 个人入息课税申请书 !V/\_P!I
application of fund 资金应用 gg%)#0Zi
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 pO:]3qv
appointed actuary 委任精算师 #Cu$y8~as
appointed auditor 委任核数师；委任审计师 n@;B_Bt7
appointed trustee 委任的受托人 =VZ_';b h
appointer 委任人 {}Is&^3Z
apportioned pro rata 按比例分摊 y6[ le*T
apportionment 分配；分摊 u'_}4qhCC;
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Y0EX{oxt1
apportionment formula 分摊方程式
H6j t[
apportionment of estate duty 遗产税的分摊 |?g-8":H8P
appraisal 估价；评估 w4TQ4
Y
appreciable growth 可观增长 [' pO=ho
appreciable impact 显着影响 w <"mS*Q
appreciable increase 可观增长 A]i!131{w|
appreciation 增值；升值 V!^0E.?a
appreciation against other currencies 相对其他货币升值 /w5*R5B{
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
oS9Od8
appreciation tax 增值税 "Z,T%]
appropriation 拨款；拨用；拨付 )mBYW}} T
appropriation account 拨款帐目 AgSAjBP
Appropriation Bill 拨款法案 Y \B6c^E)
appropriation-in-aid system 补助拨款办法 e:'56?|
approved assets 核准资产 Kn@#5MC
rU
approved basket stock 认可一篮子证券 v3M$UiN,:
approved budget 核准预算 5.&)hmpg
approved charitable donation 认可慈善捐款 q
jc4IW t~
approved charitable institution 认可慈善机构 ,~ZD"'*n6g
approved currency 核准货币；认可货币 ~XuV:K3
approved estimates 核准预算 a*.#Zgy:lK
approved estimates of expenditure 核准开支预算 #(Gz?kGAH`
approved overseas insurer 核准海外保险人 IHd
W!q
approved overseas trust company 核准海外信托公司 ~:f..|JM
approved pooled investment fund 核准汇集投资基金 L2EQ 9i'[
approved provident fund scheme 认可公积金计划 )qbkKCq/FB
approved provision 核准拨款 },JJ!3
approved redeemable share 核准可赎回股份 #m?)XB^_
approved regional stock 认可地区性证券 sw$uZ$$~#
approved retirement scheme 认可退休金计划 LOfw
#+]d
approved subordinated loan 核准附属贷款 _[
Imwu}
arbitrage 套戥；套汇；套利 h
k a_Fo
arbitrageur 套戥者；套汇者 *DfOm`m
arbitrary amount 临时款项 `m <O!I"A
arrangement 措施；安排；协定 W~D_+[P|_
arrears 欠款 y||RK` H
arrears of pay 欠付薪酬 z
rSPa \M
arrears of revenue 逾期未收税款；逾期未收的帐项 -/{FGbpR;
articles of association 组织章程；组织细则；组织章程细则 xt,Qn460;
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 1 @KiP`DA
ascertainment of profit 确定利润 -XCs?@8EQ
"Asia Clear" “亚洲结算系统”
