allotment 分配；配股 KqM! 7
allotment notice 股份配售通知；配股通知 oi@/ H\7j
allotment of shares 股份分配 u@
;6r"8q
allowable 可获宽免；免税的 .d^XM
allowable business loss 可扣除的营业亏损 +zU[rhMk'
allowable expenses 可扣税的支出 K>"]*#aBv
allowance 免税额；津贴；备抵；准备金 OwdA6it^f
allowance for debts 债项的免税额 l(o#N'!j4
allowance for depreciation by wear and tear 耗损折旧免税额 u~WE} VC
allowance for funeral expenses 殡殓费的免税额 W +F^(SC\
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4\cJ}p}LZ{
allowance for repairs and outgoings 修葺及支出方面的免税额 6
J&_H(^
allowance to debtor 给债务人的津贴 j~|pSu.<
alteration of capital 资本更改 P6n9yJ$,cb
alternate trustee 候补受托人 6` ZHF
em
amalgamation 合并 zdL"PF
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 'zEmg}
ambit of charges 征税范围；收费范围 |>/T*zk<
amended valuation 经修订的估值 {0&'XA=j
American Commodities Exchange 美国商品交易所 w^_[(9
`
American Express Bank Limited 美国运通银行 Z{9
mZ lIy
American Stock Exchange 美国证券交易所 f1hjU~nJ
amortization 摊销 %Sgdhgk1
amount due from banks 存放银行同业的款项 Kx -s95t
amount due from banks abroad 存放海外银行同业的款项 i]>)'i
amount due from holding companies 控股公司欠款 TVk C pO,H
amount due from local banks 存放本港银行同业的款项 Uz;z
amount due to banks 银行同业的存款 bJ~@
k,'
amount due to banks abroad 海外银行同业的存款 _(qU%B
amount due to holding companies 控股公司存款 4RLuv?,)~
amount due to local banks 本港银行同业的存款 6X2~30pdE
amount due to outport banks 外埠银行同业的存款 'b? P x}
amount for note issue 发行纸币的款额 h{J=Rq
amount of bond 担保契据的款额 ,#NH]T`c1
amount of consideration 代价款额 0R#T 3K}
amount of contribution 供款数额 c" | 4'#S
amount of indebtedness 负债款额 qs["&\@
amount of principal of the loan 贷款本金额 F2B9Q_>P
amount of rates chargeable 应征差饷数额 @@?P\jv~
amount of share capital 股本额 Vy- kogVt
amount of sums assured 承保款额 jm~qD
T,
amount of variation 变动幅度 uxxS."~
amount of vote 拨款数额 rZ|!y ~S|
amount payable 应付款额 )kBN]>&R
amount receivable 应收款额 l"C)Ia&/
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;Q1/53Y<
analysis 分析 <b5J"i&m
ancillary risk 附属风险 5kR P
Sfh
annual account 周年帐目；周年帐目报表；年度决算；年结 Y[0
annual accounting date 年结日期 l]bCt b%_
annual allowance 每年免税额；年积金；年度津贴；年津 D^G5$h i
annual balance 年度余额 Y $@?Y/rhR
annual disposable income 每年可动用收入 <9BM%
annual estimates 周年预算 2I8 RO\zR
annual fee 年费 7QO QG:-
annual general meeting 周年大会 0~)_/yx?S
annual growth rate 年增率；每年增长率 P B
W.nm
annual long-term supplement 长期个案每年补助金 lT<4c5 %
annual pensionable emolument 可供计算退休金的年薪 jkN-( v(T
annual report 年报 Ykt{
]#
Annual Report on the Consumer Price Index 《消费物价指数年报》 Fz3QSr7FU
annual return 周年报表；周年申报表；每年报税表格 YgeU>I|v
Annual Return Rules 《周年报表规则》 l'K3)yQEJ
annual review of consumer prices 每年消费物价回顾 zUe)f~4
annual roll-forward basis 逐年延展方式 OYj4G ?c
annual salary 年薪 VSxls
annual statement 年度报表；年度决算表 2I!L+j_
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Tej&1'G
annuitant 年金受益人 6F@2:]W
annuity 年金 SEL7,8 Hm
annuity contract 年金合约
pE^j Uxk6
annuity on human life 人寿年金 |x
Nd^
antecedent debt 先前的债项 ThvVLK
ante-dated cheque 倒填日期支票 aDae0$lc.S
anticipated expenditure 预期开支 ,.g9HO/R1
anticipated net profit 预期纯利 9rCvnP=
anticipated revenue 预期收入 #?V7kds ]
anti-inflation measure 反通货膨胀措施 ]Uy
cT3A
anti-inflationary stance 反通货膨胀立场 Y!+q3`-%T
apparent deficit 表面赤字 ql +tqgo
apparent financial solvency 表面偿债能力 5@:c6(5$
apparent partner 表面合伙人 " iKX-VIl
application for personal assessment 个人入息课税申请书 x'uxSeH$
application of fund 资金应用 /IkSgKJiz\
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 DNh{J^S"}w
appointed actuary 委任精算师 M gP6ki1z
appointed auditor 委任核数师；委任审计师 >_<J =8|E
appointed trustee 委任的受托人 /.[;u1z"^
appointer 委任人 `4&a"`&$
apportioned pro rata 按比例分摊 z1WF@ Ej
apportionment 分配；分摊 2f=7`1RCD
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 60A
E~
apportionment formula 分摊方程式 L,
k\`9bQ
apportionment of estate duty 遗产税的分摊 M<s Y_<
z
appraisal 估价；评估 jDaWmy<ha
appreciable growth 可观增长 og! d
appreciable impact 显着影响 hZudVBn
appreciable increase 可观增长 ?
7H'#l
appreciation 增值；升值 y*AB=d^
appreciation against other currencies 相对其他货币升值 #h
N p1y2
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Rzolue 8
appreciation tax 增值税 Ga%x(1U[&
appropriation 拨款；拨用；拨付 |PI]v`[
appropriation account 拨款帐目 $_5@ NOZ,M
Appropriation Bill 拨款法案 , IODV`L
appropriation-in-aid system 补助拨款办法 +yh-HYo`
approved assets 核准资产 Vd' KN2Jm
approved basket stock 认可一篮子证券 UT^-!L
LB]
approved budget 核准预算 |.s#m^"
approved charitable donation 认可慈善捐款 K?4/x4p@
approved charitable institution 认可慈善机构 Dn}Wsd=
approved currency 核准货币；认可货币 e 2onR~Cf
approved estimates 核准预算 S!/N
lSr<
approved estimates of expenditure 核准开支预算 /!u#S9_B
approved overseas insurer 核准海外保险人 d+6 by,'
approved overseas trust company 核准海外信托公司 U;QN +fF]u
approved pooled investment fund 核准汇集投资基金 x+L
G4++
approved provident fund scheme 认可公积金计划 |&>!"27;w
approved provision 核准拨款 z_jTR[d Y
approved redeemable share 核准可赎回股份 jMT];% $[
approved regional stock 认可地区性证券 mp{r$tc
approved retirement scheme 认可退休金计划 |H,g}XWMU
approved subordinated loan 核准附属贷款 ~[|zf*ZISG
arbitrage 套戥；套汇；套利 #*g .hL<
arbitrageur 套戥者；套汇者 LB)sk$ )
arbitrary amount 临时款项 pO~V
I$7
arrangement 措施；安排；协定 )ZU=`!4
arrears 欠款 xSQ0] vE
arrears of pay 欠付薪酬 f
+#
arrears of revenue 逾期未收税款；逾期未收的帐项 hKT ]M[Pv
articles of association 组织章程；组织细则；组织章程细则 Mohy;#8Wk
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 m-~ eCFc
ascertainment of profit 确定利润 ()E:gq Q
"Asia Clear" “亚洲结算系统”
