allotment 分配；配股 nYj rEy)Q
allotment notice 股份配售通知；配股通知 hc[ K
VLpS
allotment of shares 股份分配 .{h"0<x
allowable 可获宽免；免税的 <[cpaZT,
allowable business loss 可扣除的营业亏损 GQn:lu3j:
allowable expenses 可扣税的支出 pWGR #x'
allowance 免税额；津贴；备抵；准备金 Z|uvrFa
allowance for debts 债项的免税额 #BUq;5
allowance for depreciation by wear and tear 耗损折旧免税额 fw jo?
allowance for funeral expenses 殡殓费的免税额 )*;Tt @'y
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 &Mk!qE<:N
allowance for repairs and outgoings 修葺及支出方面的免税额 G XV
x/) H
allowance to debtor 给债务人的津贴 BsIF3sS#9
alteration of capital 资本更改 j#n ]q{s4
alternate trustee 候补受托人 bTc >-e,
amalgamation 合并 |(3 y09
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 MO8}i?u=z
ambit of charges 征税范围；收费范围 Ig `q[o
amended valuation 经修订的估值
dZ`Y>wH_
American Commodities Exchange 美国商品交易所 q()o
|V
American Express Bank Limited 美国运通银行 M?eP1v:<+G
American Stock Exchange 美国证券交易所 v'@gUgC
amortization 摊销 qjP~F
amount due from banks 存放银行同业的款项 rF-SvSj}
amount due from banks abroad 存放海外银行同业的款项 j 2MA['{
amount due from holding companies 控股公司欠款 #&}-
q
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amount due from local banks 存放本港银行同业的款项 vn^O m-\
amount due to banks 银行同业的存款 DQ Q]grU
amount due to banks abroad 海外银行同业的存款 h9H z6
>
amount due to holding companies 控股公司存款 @|anu&Hm
amount due to local banks 本港银行同业的存款 G;G*!nlWf
amount due to outport banks 外埠银行同业的存款 @(sz "
amount for note issue 发行纸币的款额 lPR=C0h}@
amount of bond 担保契据的款额 0+FPAqX
amount of consideration 代价款额 qPq]%G*{
amount of contribution 供款数额 _YF
>Y=D-
amount of indebtedness 负债款额 ?$f.[;mh
amount of principal of the loan 贷款本金额 Jw;~ $
amount of rates chargeable 应征差饷数额 STW?0B'Jr
amount of share capital 股本额 T UcFx_
amount of sums assured 承保款额 xSmG,}3mF
amount of variation 变动幅度 S
H?McBxS
amount of vote 拨款数额 ?}cmES kX@
amount payable 应付款额 #KJ # 1
amount receivable 应收款额 f CU]
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 M*zpl}
analysis 分析 =OH X5:Z
ancillary risk 附属风险 3CoZ2
annual account 周年帐目；周年帐目报表；年度决算；年结 e J?oz^
annual accounting date 年结日期 w.?4 }'DK
annual allowance 每年免税额；年积金；年度津贴；年津 j &d5tgLB
annual balance 年度余额 wXQxZuk[
annual disposable income 每年可动用收入 $gUlM+sK
annual estimates 周年预算 S0^ a)#D &
annual fee 年费 8Sr'
annual general meeting 周年大会 duY?LJ @g
annual growth rate 年增率；每年增长率 Jl~ *@0(
annual long-term supplement 长期个案每年补助金 xS,24{-HJ
annual pensionable emolument 可供计算退休金的年薪 -#|;qFD]
annual report 年报 lmeTW0U@9(
Annual Report on the Consumer Price Index 《消费物价指数年报》 {rKC4 :
annual return 周年报表；周年申报表；每年报税表格 !?P8[K
Annual Return Rules 《周年报表规则》 [H}>
2Q
annual review of consumer prices 每年消费物价回顾 &u>dKf)5
annual roll-forward basis 逐年延展方式 xb,d,(^ ]R
annual salary 年薪 A & iv
annual statement 年度报表；年度决算表 ~Gu$E qQ
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 JsJP%'^/R
annuitant 年金受益人 $tmdE )"&
annuity 年金 Ln h =y2
annuity contract 年金合约
;qWu8\T+
annuity on human life 人寿年金 ybBmg'198
antecedent debt 先前的债项 B 6
0
ante-dated cheque 倒填日期支票 ZxF`i>/h
anticipated expenditure 预期开支 _Si=J p][
anticipated net profit 预期纯利 S^r f^%
anticipated revenue 预期收入 ;'7
(gAE
anti-inflation measure 反通货膨胀措施 :ppaq
anti-inflationary stance 反通货膨胀立场 BHY8G06
apparent deficit 表面赤字 u} ot-!}Q
apparent financial solvency 表面偿债能力
=^4Z ]d
apparent partner 表面合伙人 28!C# .(h
application for personal assessment 个人入息课税申请书 lFzVd
N
application of fund 资金应用 {kpF etXt?
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 d0(zB5'}
appointed actuary 委任精算师 E5ce=$o
appointed auditor 委任核数师；委任审计师 2aYBcPFQh#
appointed trustee 委任的受托人 %O \@rws
appointer 委任人 E 2n z
apportioned pro rata 按比例分摊 _?~%+Oz/
apportionment 分配；分摊 n28JWkK8
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
[^qT?se{
apportionment formula 分摊方程式 (4YLUN&1O$
apportionment of estate duty 遗产税的分摊 X)b$CG
appraisal 估价；评估 hF2e--
appreciable growth 可观增长 4aXIRu%#7
appreciable impact 显着影响 ,H]%4
@]|o
appreciable increase 可观增长 }+@9[Q
L
appreciation 增值；升值 ` c
appreciation against other currencies 相对其他货币升值 b>-DX
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =QqH`.3
appreciation tax 增值税 yK *vn]}
appropriation 拨款；拨用；拨付 /qLO/Mim
appropriation account 拨款帐目 2R/|/>T v
Appropriation Bill 拨款法案 `2.c=,S {
appropriation-in-aid system 补助拨款办法 OC= &
!<
approved assets 核准资产 RAW;ze*"
approved basket stock 认可一篮子证券 *vb"mB
approved budget 核准预算 0S{23L4C
approved charitable donation 认可慈善捐款 =5|7 S&{
approved charitable institution 认可慈善机构 J"r?F0
approved currency 核准货币；认可货币 AQ, lLn+
approved estimates 核准预算 @ Xo*TJB
approved estimates of expenditure 核准开支预算 z gb $@JC
approved overseas insurer 核准海外保险人 %Ig$: I(o
approved overseas trust company 核准海外信托公司 @v)Z>xv
approved pooled investment fund 核准汇集投资基金 & z Duh[j}
approved provident fund scheme 认可公积金计划 \=%lH = yS
approved provision 核准拨款 (y9KO56.V&
approved redeemable share 核准可赎回股份 2 @#yQB1
approved regional stock 认可地区性证券 ` Ig5*X4|
approved retirement scheme 认可退休金计划 }* :3]
approved subordinated loan 核准附属贷款 EX]+ e
arbitrage 套戥；套汇；套利 $)M3fZ$#
arbitrageur 套戥者；套汇者 d/d)MoaJ*t
arbitrary amount 临时款项 -xtT,^<B
arrangement 措施；安排；协定 \J^#2{d
arrears 欠款 ;.}L# '0j
arrears of pay 欠付薪酬 tMl y*E
arrears of revenue 逾期未收税款；逾期未收的帐项 (| QJ[@?q
articles of association 组织章程；组织细则；组织章程细则 @)Vpj\jM-C
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |
eBwcC#^
ascertainment of profit 确定利润 "to!&@I|
4
"Asia Clear" “亚洲结算系统”
