allotment 分配；配股 xUa{1!Y8
allotment notice 股份配售通知；配股通知 RT.D "WvT
allotment of shares 股份分配 .O0 +H +
allowable 可获宽免；免税的 K>DR Jz
allowable business loss 可扣除的营业亏损 q)^Jj ?W
allowable expenses 可扣税的支出 PqiB\~o@Z
allowance 免税额；津贴；备抵；准备金 @ CZ
T
allowance for debts 债项的免税额 ,#L=v]
allowance for depreciation by wear and tear 耗损折旧免税额 TjwBv6h
allowance for funeral expenses 殡殓费的免税额 -bS SP!f
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 f
(F)1
allowance for repairs and outgoings 修葺及支出方面的免税额 y"H*%]
allowance to debtor 给债务人的津贴 8j=}u/T @F
alteration of capital 资本更改 br":y>=,
alternate trustee 候补受托人 5
*,f
Fib
amalgamation 合并 d ysC4DS
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 l@
\#Ywz
ambit of charges 征税范围；收费范围 >o7n+Rb:
amended valuation 经修订的估值 93`
AWg/T
American Commodities Exchange 美国商品交易所 mg$]QnbAnH
American Express Bank Limited 美国运通银行
l% 1!a
American Stock Exchange 美国证券交易所 'gTb A?+@5
amortization 摊销 :[hgxJu+
amount due from banks 存放银行同业的款项 {6_|/KE9_
amount due from banks abroad 存放海外银行同业的款项 5sx1Zq7
amount due from holding companies 控股公司欠款 Te<}*qvD
amount due from local banks 存放本港银行同业的款项 TwVlg ;
amount due to banks 银行同业的存款 / ;,Md,p
amount due to banks abroad 海外银行同业的存款 ,Qe?8En[
amount due to holding companies 控股公司存款 to=y#$_
amount due to local banks 本港银行同业的存款 enSXP~ 9w
amount due to outport banks 外埠银行同业的存款 OeS\7
amount for note issue 发行纸币的款额 + E GD.S{
amount of bond 担保契据的款额 L.j h
amount of consideration 代价款额 o .qf _A
amount of contribution 供款数额 O4 ^8
jK}
amount of indebtedness 负债款额 -8j+s} Q
amount of principal of the loan 贷款本金额 s3R(v
d
amount of rates chargeable 应征差饷数额 2E)wpgUc?e
amount of share capital 股本额 JAQb{KefdO
amount of sums assured 承保款额 xK6n0] A
amount of variation 变动幅度 BE_ay-
amount of vote 拨款数额 N#DYJ-~*
amount payable 应付款额 *U]V@;XF
amount receivable 应收款额 e0T34x'
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /iJ4{p
analysis 分析 -/ g B|J
ancillary risk 附属风险 ak |WW]R
annual account 周年帐目；周年帐目报表；年度决算；年结 'F$l{iR
annual accounting date 年结日期 fM^qQM[lG
annual allowance 每年免税额；年积金；年度津贴；年津 T
QSzx%i2
annual balance 年度余额 hR
Ue<0o:
annual disposable income 每年可动用收入 or';A'k
annual estimates 周年预算 H=Y{rq @
annual fee 年费 8$; =Uf,x
annual general meeting 周年大会 pnbIiyV
annual growth rate 年增率；每年增长率 obNqsyc77R
annual long-term supplement 长期个案每年补助金 qp E&go=k'
annual pensionable emolument 可供计算退休金的年薪 V&\[)D'c
annual report 年报 ;bL EL"x%
Annual Report on the Consumer Price Index 《消费物价指数年报》 8_ tK4PwP
annual return 周年报表；周年申报表；每年报税表格 al9t^
Annual Return Rules 《周年报表规则》 zN"J}r:
annual review of consumer prices 每年消费物价回顾 +L9Eqll
annual roll-forward basis 逐年延展方式 0QOBL'{7)
annual salary 年薪 t< |NLk.
annual statement 年度报表；年度决算表 A3iFI9I v
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 I$ 0)Px%z
annuitant 年金受益人 <F=xtyl7
annuity 年金 (r D_(%o
annuity contract 年金合约 vDxe/x%
annuity on human life 人寿年金 vWf;
'j
antecedent debt 先前的债项 [3--(#R\}?
ante-dated cheque 倒填日期支票 | >JS!NM
I
anticipated expenditure 预期开支 U2wbv Xr5-
anticipated net profit 预期纯利 x * n
SHb
anticipated revenue 预期收入 30.@g[~
anti-inflation measure 反通货膨胀措施 ?Vdia:
anti-inflationary stance 反通货膨胀立场 o)2W`i &
apparent deficit 表面赤字 9uBM<
apparent financial solvency 表面偿债能力 /(BMG/Tb
apparent partner 表面合伙人 Hqn#yInA7~
application for personal assessment 个人入息课税申请书 3
"Q= Vl"
application of fund 资金应用 iIq)~e/ Z
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 * ]VFvh
appointed actuary 委任精算师 [.S#rGYk
appointed auditor 委任核数师；委任审计师 -OA?BEQ=I
appointed trustee 委任的受托人 mHBnC&-/
appointer 委任人 f1 _<G
apportioned pro rata 按比例分摊 tP2qK_\e=
apportionment 分配；分摊 ],J EBt
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $[/&74#0HX
apportionment formula 分摊方程式 , eZ1uBI?
apportionment of estate duty 遗产税的分摊 T|dY
2
appraisal 估价；评估 NZ-\h
appreciable growth 可观增长 g47-db"5
appreciable impact 显着影响 -!N&OZ+R
appreciable increase 可观增长 U 9A~9"O
appreciation 增值；升值 B {C??g8/
appreciation against other currencies 相对其他货币升值 z3K6%rb-
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 PV/7 7{'
appreciation tax 增值税 r;Gi+Ca5
appropriation 拨款；拨用；拨付 WeQk<y
appropriation account 拨款帐目 $d)ca9
Appropriation Bill 拨款法案 d\61; C
appropriation-in-aid system 补助拨款办法 \e'R @
approved assets 核准资产 V %YiAr>
approved basket stock 认可一篮子证券 %y |)=cm[
approved budget 核准预算 k=B] &F
approved charitable donation 认可慈善捐款 .Jrqm
approved charitable institution 认可慈善机构 ' F _8j;
approved currency 核准货币；认可货币 I]&#Dl /
approved estimates 核准预算 `9uB~LY^i
approved estimates of expenditure 核准开支预算 I>[RqG
approved overseas insurer 核准海外保险人 pSr{>;bN
approved overseas trust company 核准海外信托公司 C O2C{~Q5
approved pooled investment fund 核准汇集投资基金 5c^Z/
Jl$c
approved provident fund scheme 认可公积金计划 3`B6w$z>(
approved provision 核准拨款 MV\|e1B}
approved redeemable share 核准可赎回股份 vpld*TL*
approved regional stock 认可地区性证券
}f8Uc+
approved retirement scheme 认可退休金计划 k-HCeZ
approved subordinated loan 核准附属贷款 _',pr Z*
arbitrage 套戥；套汇；套利 w -
Pk7I
arbitrageur 套戥者；套汇者 Ju3*lk/j-
arbitrary amount 临时款项 %T)oCjM[\
arrangement 措施；安排；协定 C_n9T{k
arrears 欠款 q|v(Edt|_[
arrears of pay 欠付薪酬 B]Y}Hu
arrears of revenue 逾期未收税款；逾期未收的帐项 ;G
SFQ:m[
articles of association 组织章程；组织细则；组织章程细则 Yyo9{4v+p{
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 n7, 6a
ascertainment of profit 确定利润 JIY ^N9_
"Asia Clear" “亚洲结算系统”
