allotment 分配；配股 }S{#DgZ@X
allotment notice 股份配售通知；配股通知 E. @n Rj#
allotment of shares 股份分配 "b&[W$e
allowable 可获宽免；免税的 ?m3,e&pB5
allowable business loss 可扣除的营业亏损 3OUZR5_$
allowable expenses 可扣税的支出 ;m/%g{oV
allowance 免税额；津贴；备抵；准备金 3ZN
m ,{
allowance for debts 债项的免税额 UEeD Nl$^u
allowance for depreciation by wear and tear 耗损折旧免税额 eil"1$k
allowance for funeral expenses 殡殓费的免税额 \i Fh-?(
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 D[)
Z$+D4f
allowance for repairs and outgoings 修葺及支出方面的免税额 HorFQ?8
allowance to debtor 给债务人的津贴 m'h`%0Tc
alteration of capital 资本更改 iU^KmM I
alternate trustee 候补受托人 `Q d_Gu,M
amalgamation 合并 \( 9hg.E
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 B %95M|
ambit of charges 征税范围；收费范围 `TvpKS5.Y
amended valuation 经修订的估值 # biI=S
American Commodities Exchange 美国商品交易所 [d="94Ab
American Express Bank Limited 美国运通银行 #Z8=
z*4
American Stock Exchange 美国证券交易所 BLzl XhHn
amortization 摊销 > %5<fK2
amount due from banks 存放银行同业的款项 uW*)B_c
amount due from banks abroad 存放海外银行同业的款项 BM+v,hGY
amount due from holding companies 控股公司欠款 O)g\/uRy
amount due from local banks 存放本港银行同业的款项 OZ2gIK
amount due to banks 银行同业的存款 rwb7>]UI"d
amount due to banks abroad 海外银行同业的存款 @ToY, @ ]e
amount due to holding companies 控股公司存款 Hk'D@(h S
amount due to local banks 本港银行同业的存款 {ETuaFDM
amount due to outport banks 外埠银行同业的存款 %5|awWo_?
amount for note issue 发行纸币的款额 '0z-du u
amount of bond 担保契据的款额 3ifQKKcR{
amount of consideration 代价款额 b,] QfC
amount of contribution 供款数额 =aM(r6 C
amount of indebtedness 负债款额 aw
z(W >
amount of principal of the loan 贷款本金额 i
v7^ !
amount of rates chargeable 应征差饷数额 m22FOjk\
amount of share capital 股本额 d{?X:*F
amount of sums assured 承保款额 H$2<N@'4z
amount of variation 变动幅度
y; LL^:rq
amount of vote 拨款数额 df}DJB
amount payable 应付款额 `w@8i[2J
amount receivable 应收款额 _tJp@\rOz=
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *c<=IcA
analysis 分析 y7ng/vqM7
ancillary risk 附属风险 K.k%Tg [ ~
annual account 周年帐目；周年帐目报表；年度决算；年结 Bf37/kkf(
annual accounting date 年结日期 ^m ^4LDt
annual allowance 每年免税额；年积金；年度津贴；年津 ~gz_4gzb
annual balance 年度余额 |X :"AH"S
annual disposable income 每年可动用收入 R-Y07A
annual estimates 周年预算 S >
AM?
annual fee 年费 I" TFj$Pg
annual general meeting 周年大会 JHN{vB
annual growth rate 年增率；每年增长率 L1'R6W~%dN
annual long-term supplement 长期个案每年补助金 [
+w=
annual pensionable emolument 可供计算退休金的年薪 V\U,PNkZQ
annual report 年报 ] B
ZSW
Annual Report on the Consumer Price Index 《消费物价指数年报》 JDi\?m d.
annual return 周年报表；周年申报表；每年报税表格 )$[.XKoT
Annual Return Rules 《周年报表规则》 x< _uwL2a
annual review of consumer prices 每年消费物价回顾 E0 ~\ A;
annual roll-forward basis 逐年延展方式 kzq3-NTV
annual salary 年薪 =ELl86=CG
annual statement 年度报表；年度决算表 Tw^b!74gq
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 QahM)Gb
annuitant 年金受益人 s];jroW@u
annuity 年金 =1qM`M
annuity contract 年金合约 )
YSS>V
annuity on human life 人寿年金 Mi+<|5is
antecedent debt 先前的债项 v#yeiE4
ante-dated cheque 倒填日期支票 q
]}fW)r
anticipated expenditure 预期开支 W!@*3U]2R
anticipated net profit 预期纯利 6x?3%0Km
anticipated revenue 预期收入 PNNY_t +I
anti-inflation measure 反通货膨胀措施 > 93I|C|
anti-inflationary stance 反通货膨胀立场 {ek a xSR
apparent deficit 表面赤字 Y
6B7qp
apparent financial solvency 表面偿债能力 * qM)[XO
apparent partner 表面合伙人 -u!{
8S~wA
application for personal assessment 个人入息课税申请书 x6
- bAf
application of fund 资金应用 ?]1_ 2\M
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 14U:.Q
appointed actuary 委任精算师 v[P
$c$ Xi
appointed auditor 委任核数师；委任审计师 QQ1|]/)
appointed trustee 委任的受托人 pAZD>15l"
appointer 委任人 =8Bq2.nlR
apportioned pro rata 按比例分摊 t@hE}R
apportionment 分配；分摊 ~yrEB: w`_
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 h !>K[*
apportionment formula 分摊方程式 ?
g7O([*[
apportionment of estate duty 遗产税的分摊 s2`:NS
appraisal 估价；评估 _ML`Vh]
appreciable growth 可观增长 'fIBJ3s[o
appreciable impact 显着影响 st91r V$y?
appreciable increase 可观增长 0+H4sz%.
appreciation 增值；升值 'WF Ey>1#
appreciation against other currencies 相对其他货币升值 5
5$J% ;&
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 B)^uGS W
appreciation tax 增值税 ~Vh< mt
appropriation 拨款；拨用；拨付 %yr(i 6L
appropriation account 拨款帐目 [PR Qa[_
Appropriation Bill 拨款法案 Y/| wOm;|
appropriation-in-aid system 补助拨款办法 $7\!
approved assets 核准资产 tN-U,6c]
approved basket stock 认可一篮子证券 CAs8=N#H%
approved budget 核准预算 C71\9K*X
approved charitable donation 认可慈善捐款 AE UXdMo
approved charitable institution 认可慈善机构 Ms
*
`w5n
approved currency 核准货币；认可货币 2. 6F5&:($
approved estimates 核准预算 }VetaO2*
approved estimates of expenditure 核准开支预算 oM<Y o%n
approved overseas insurer 核准海外保险人 ^nPk;%`0
approved overseas trust company 核准海外信托公司 KUR9v o
approved pooled investment fund 核准汇集投资基金 cV|u ]ce%1
approved provident fund scheme 认可公积金计划 Z+3j>_Ss
approved provision 核准拨款 &O&; v|!9
approved redeemable share 核准可赎回股份 .YY LMI
approved regional stock 认可地区性证券 VZ o,AP~
approved retirement scheme 认可退休金计划 uaiCyh1:
approved subordinated loan 核准附属贷款 K
|Z]
arbitrage 套戥；套汇；套利 n#\ t_/\
arbitrageur 套戥者；套汇者 7ThGF
arbitrary amount 临时款项 A7eF.V&
arrangement 措施；安排；协定 IRq@~vdt)
arrears 欠款 =&9x}4`;%
arrears of pay 欠付薪酬 Y\Grf$e
arrears of revenue 逾期未收税款；逾期未收的帐项 ?H 30
articles of association 组织章程；组织细则；组织章程细则 *{#l0My
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *F_ dP
ascertainment of profit 确定利润 :< "b"{X"
"Asia Clear" “亚洲结算系统”
