allotment 分配；配股 ~x)Awdlu
allotment notice 股份配售通知；配股通知 MQ$[jOAqP
allotment of shares 股份分配 8do]5FE
allowable 可获宽免；免税的 U-QK
allowable business loss 可扣除的营业亏损 }9/ 30
allowable expenses 可扣税的支出 \tye:!a?;@
allowance 免税额；津贴；备抵；准备金 Pg{Dy>&2`I
allowance for debts 债项的免税额 mEa\0oPGB
allowance for depreciation by wear and tear 耗损折旧免税额 kUUN2
allowance for funeral expenses 殡殓费的免税额 vd|PTHV_
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 b*',(J94
allowance for repairs and outgoings 修葺及支出方面的免税额 JX7_/P
allowance to debtor 给债务人的津贴 8Focs p2
alteration of capital 资本更改 '\(Us^Ug
alternate trustee 候补受托人 azr|Fz/
amalgamation 合并 _k\ *4K8L
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 UA!-YTh
ambit of charges 征税范围；收费范围 o|>2X[T
amended valuation 经修订的估值 c Wl
American Commodities Exchange 美国商品交易所 M9.jJf
American Express Bank Limited 美国运通银行 :@y!5[88!
American Stock Exchange 美国证券交易所 5n"b$hMF
amortization 摊销 ?SK1*; i
amount due from banks 存放银行同业的款项 "9!ln
amount due from banks abroad 存放海外银行同业的款项 >2x[ub%$L
amount due from holding companies 控股公司欠款 [M 65T@v
amount due from local banks 存放本港银行同业的款项 q { ItTvL
amount due to banks 银行同业的存款
\U(qv(T
amount due to banks abroad 海外银行同业的存款 v?,_SVgAi
amount due to holding companies 控股公司存款 1&uk Ky,[
amount due to local banks 本港银行同业的存款 cgNK67"(
amount due to outport banks 外埠银行同业的存款 3 q^3znt
amount for note issue 发行纸币的款额 dGt;t5An V
amount of bond 担保契据的款额 ]{jdar^
amount of consideration 代价款额 T6=, A }t-
amount of contribution 供款数额 <.HX_z3l
amount of indebtedness 负债款额 Di5eD ,N
amount of principal of the loan 贷款本金额 Obgn?TAVX
amount of rates chargeable 应征差饷数额 {f((x1{HZx
amount of share capital 股本额 |Gx-c
,{{
amount of sums assured 承保款额 = Bcwd7+
amount of variation 变动幅度 z|^:1ov ,
amount of vote 拨款数额 $ jWe!]ASU
amount payable 应付款额 $ bI VD
amount receivable 应收款额 sMlY!3{I x
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 v Oy;=
0$
analysis 分析
eU&[^
ancillary risk 附属风险 /oKa?iT
annual account 周年帐目；周年帐目报表；年度决算；年结 nsIx5UA_n
annual accounting date 年结日期 3
jZPv;9OC
annual allowance 每年免税额；年积金；年度津贴；年津 S@* lI2
annual balance 年度余额 qF C0$:z&
annual disposable income 每年可动用收入 bW\OKI1
annual estimates 周年预算 f]W$4f {
annual fee 年费 vnwS &;-k~
annual general meeting 周年大会 &\#If:
annual growth rate 年增率；每年增长率 KV0M^B|W
annual long-term supplement 长期个案每年补助金 X:+lD58
annual pensionable emolument 可供计算退休金的年薪 {&nL'R
annual report 年报 ?9'Ukw`
g
Annual Report on the Consumer Price Index 《消费物价指数年报》 - L%tiz`_
annual return 周年报表；周年申报表；每年报税表格 *` &4< >=n
Annual Return Rules 《周年报表规则》 f40 xS7-Q0
annual review of consumer prices 每年消费物价回顾 LfOXgn\
annual roll-forward basis 逐年延展方式 [v h&o-6
annual salary 年薪 8;K'7
7h
annual statement 年度报表；年度决算表 %MG bIMpY
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 nb
::,
annuitant 年金受益人 8MqKS}\H
annuity 年金 C + S
annuity contract 年金合约 70hm9b-
annuity on human life 人寿年金 o|u<tuUW
antecedent debt 先前的债项 V<:scLm#OF
ante-dated cheque 倒填日期支票 8 SFw|
anticipated expenditure 预期开支 ,'w9@A
anticipated net profit 预期纯利 [hC-} 9
anticipated revenue 预期收入 3}*)EC
anti-inflation measure 反通货膨胀措施 NrA?^F
anti-inflationary stance 反通货膨胀立场 p?F%a;V3
apparent deficit 表面赤字 uv,&/ ,;S
apparent financial solvency 表面偿债能力 Lg FF+ z
apparent partner 表面合伙人 50h?#u6?
application for personal assessment 个人入息课税申请书 3H"bivK
application of fund 资金应用
j`tBki:
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 d h5%
appointed actuary 委任精算师 $p? gai{o
appointed auditor 委任核数师；委任审计师 $0+n0*fp
appointed trustee 委任的受托人 .rpKSf.
appointer 委任人 7HfA{.|m
apportioned pro rata 按比例分摊 >F7v'-*{
apportionment 分配；分摊 Zw6UH;5
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
6j
uNn}
apportionment formula 分摊方程式 t$+[(}@ +
apportionment of estate duty 遗产税的分摊 4'EC(NR7N
appraisal 估价；评估 L WwWxerZ
appreciable growth 可观增长 MoAZ!c F8
appreciable impact 显着影响 4FLL*LCNX
appreciable increase 可观增长 gLp7<gx6
appreciation 增值；升值 X'[93
C|K
appreciation against other currencies 相对其他货币升值 ,Hq*z
c c
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5}- e9U
appreciation tax 增值税 @ px 4[
appropriation 拨款；拨用；拨付 j !m42
appropriation account 拨款帐目 Ew.a*[W''
Appropriation Bill 拨款法案 wP-BaB$ _
appropriation-in-aid system 补助拨款办法 lO)-QE+
approved assets 核准资产 y *K]z
approved basket stock 认可一篮子证券
1=
NP=ZB
approved budget 核准预算 Y9^;TQ+#
approved charitable donation 认可慈善捐款 J+IkTqw
approved charitable institution 认可慈善机构 {Ee[rAVGp
approved currency 核准货币；认可货币 s,~)5nL
approved estimates 核准预算 x ,LQA0
approved estimates of expenditure 核准开支预算 H!6nIS9yxt
approved overseas insurer 核准海外保险人 v fnVN@ 5
approved overseas trust company 核准海外信托公司 a[).'$S}'
approved pooled investment fund 核准汇集投资基金 d4(!9O.\
approved provident fund scheme 认可公积金计划 o]gS=iLp
approved provision 核准拨款 3/d`s0O
approved redeemable share 核准可赎回股份 Wbra*LNU
approved regional stock 认可地区性证券 qC|$0
approved retirement scheme 认可退休金计划 0{0 A,;b
approved subordinated loan 核准附属贷款 Cx,) $!1
arbitrage 套戥；套汇；套利 ? |}%A9
arbitrageur 套戥者；套汇者 &n 1 \^:
arbitrary amount 临时款项 xNLvK:@0p
arrangement 措施；安排；协定 Y#[Wv1hi
arrears 欠款 f
3bZ*G%f
arrears of pay 欠付薪酬 6|{$]<'
arrears of revenue 逾期未收税款；逾期未收的帐项 d]bM,`K* 6
articles of association 组织章程；组织细则；组织章程细则 s"jNS1B
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 i7 *cpNPO
ascertainment of profit 确定利润 &i/QFO7y}
"Asia Clear" “亚洲结算系统”
