allotment 分配；配股 )t
:7_M3
allotment notice 股份配售通知；配股通知 MM?`voj~`p
allotment of shares 股份分配 \ p4*$
allowable 可获宽免；免税的 %r;w;`/hA
allowable business loss 可扣除的营业亏损
m*Lo|F
allowable expenses 可扣税的支出 [ |[>}z:
allowance 免税额；津贴；备抵；准备金 k6!4Zz_8
allowance for debts 债项的免税额 C9qJ
P^F
allowance for depreciation by wear and tear 耗损折旧免税额 MxOD8TDF4
allowance for funeral expenses 殡殓费的免税额 + E/y ~s
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 GMW,*if8p
allowance for repairs and outgoings 修葺及支出方面的免税额 ;gMgj$mI
allowance to debtor 给债务人的津贴 ?7jg(`Yh
alteration of capital 资本更改 oE?QnH3R
alternate trustee 候补受托人 iEIg:
amalgamation 合并 #D*r ]M
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;;Ds
ambit of charges 征税范围；收费范围 B@O@1?c[
amended valuation 经修订的估值 [I l ~ K
American Commodities Exchange 美国商品交易所 R^*K6Ad
American Express Bank Limited 美国运通银行 fQ 7
v L~E
American Stock Exchange 美国证券交易所 RKZ6}q1 n
amortization 摊销 p@YB?#Im
amount due from banks 存放银行同业的款项 1 5{Y9!
amount due from banks abroad 存放海外银行同业的款项 Fl3#D7K
amount due from holding companies 控股公司欠款 {_#y z\j
amount due from local banks 存放本港银行同业的款项 f[sF:f(zI
amount due to banks 银行同业的存款 Sm-wH^~KA
amount due to banks abroad 海外银行同业的存款 8i}<
k$S
amount due to holding companies 控股公司存款 TZRcd~ 5$
amount due to local banks 本港银行同业的存款 iWL a> z|,
amount due to outport banks 外埠银行同业的存款 T*~H m
amount for note issue 发行纸币的款额 0)!Ll*L!p
amount of bond 担保契据的款额 R}:KE&tq
amount of consideration 代价款额 UsQ4~e 4-
amount of contribution 供款数额 w
$|l{VI
amount of indebtedness 负债款额 Gi FXX
amount of principal of the loan 贷款本金额 }-@4vl
x$
amount of rates chargeable 应征差饷数额 cK`"lxO
amount of share capital 股本额 6rN(_Oi-
amount of sums assured 承保款额 7@}$|u:JUF
amount of variation 变动幅度 S/ [E 8T"
amount of vote 拨款数额 7=XL
!:P
amount payable 应付款额 %XTcP2pRJ
amount receivable 应收款额 Ae uX Qt
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?BA^YF
analysis 分析 LN
2D
ancillary risk 附属风险 ~8T(>!hE1h
annual account 周年帐目；周年帐目报表；年度决算；年结 -e u]:4
annual accounting date 年结日期 ]@^coj[
annual allowance 每年免税额；年积金；年度津贴；年津 m-/j1GZ*
annual balance 年度余额 1 " #*)MF
annual disposable income 每年可动用收入 fyWO
annual estimates 周年预算 S8, Z;y
annual fee 年费 $ (=~r`O+1
annual general meeting 周年大会 x] |+\1
annual growth rate 年增率；每年增长率
IJIzXU
annual long-term supplement 长期个案每年补助金 >q~l21dUi
annual pensionable emolument 可供计算退休金的年薪 c`*TPqw(B[
annual report 年报 U`|0 jJ
Annual Report on the Consumer Price Index 《消费物价指数年报》 {yA$V0`N{
annual return 周年报表；周年申报表；每年报税表格 HO)/dZN U
Annual Return Rules 《周年报表规则》 6
sxffJt
annual review of consumer prices 每年消费物价回顾 e`>{$t
annual roll-forward basis 逐年延展方式 US [dkbKo
annual salary 年薪 4*.K'(S5fx
annual statement 年度报表；年度决算表 SLfFqc+n0
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 eP.Vd7ky
annuitant 年金受益人 (b,[C\RBF
annuity 年金 J?UQJ&!@O
annuity contract 年金合约 Z?Hs@ j
annuity on human life 人寿年金 m o{MR:>
)
antecedent debt 先前的债项 BvrB:%_:
ante-dated cheque 倒填日期支票 YC_5YY (k
anticipated expenditure 预期开支 ? ULo&P[
anticipated net profit 预期纯利 `1OgYs
anticipated revenue 预期收入 E m
6Qe
anti-inflation measure 反通货膨胀措施 R"MRnr_4K
anti-inflationary stance 反通货膨胀立场 c#IYFTz
apparent deficit 表面赤字 so$(_W3E,
apparent financial solvency 表面偿债能力 *+ '2?*
apparent partner 表面合伙人 jOpcV |2
application for personal assessment 个人入息课税申请书 )Or .;
application of fund 资金应用 *'Y@3vKE
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 hI?sOR!
appointed actuary 委任精算师 W!!S!J F
appointed auditor 委任核数师；委任审计师 G$0c '9d*(
appointed trustee 委任的受托人 #rO8K f
appointer 委任人 &!aAO(g
apportioned pro rata 按比例分摊 r0d35
apportionment 分配；分摊 cKb)VG^
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -<v~snq'
apportionment formula 分摊方程式 ZQ^r`W9_ +
apportionment of estate duty 遗产税的分摊 2&c 9q5.b
appraisal 估价；评估 km^^T_ M/
appreciable growth 可观增长 W>VP'vn}
appreciable impact 显着影响 KDl_?9E5
appreciable increase 可观增长 ")O`mXg-
appreciation 增值；升值 DrnJ;Hi"
appreciation against other currencies 相对其他货币升值 ~_s?k3cd
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 / N) W2
appreciation tax 增值税 fFj grK8
appropriation 拨款；拨用；拨付 \I"Z2N>^z
appropriation account 拨款帐目 -/{ 4Jf Wf
Appropriation Bill 拨款法案 y2]-&]&
appropriation-in-aid system 补助拨款办法 t5)+&I2
approved assets 核准资产 o9xlu.QL{c
approved basket stock 认可一篮子证券 ae:zWk'!
approved budget 核准预算 6 3`{.yZ*z
approved charitable donation 认可慈善捐款 o?1
;<gs
approved charitable institution 认可慈善机构 .s+aZwTMT
approved currency 核准货币；认可货币 322jR4QGr
approved estimates 核准预算 `qd+f{Q
approved estimates of expenditure 核准开支预算 \AL
f$88>@
approved overseas insurer 核准海外保险人 FO q1>>a0
approved overseas trust company 核准海外信托公司 `wF 8k{Pb
approved pooled investment fund 核准汇集投资基金 DvvT?K
approved provident fund scheme 认可公积金计划 (b'B%rF O
approved provision 核准拨款 J!'@
B d
approved redeemable share 核准可赎回股份
Bs?7:kN(
approved regional stock 认可地区性证券 .9md~j:o^s
approved retirement scheme 认可退休金计划 x(<(t: ?o
approved subordinated loan 核准附属贷款 zIP6\u
arbitrage 套戥；套汇；套利 L?5Ck<!xG
arbitrageur 套戥者；套汇者 btdb%Q*
arbitrary amount 临时款项 K'K2X-E
arrangement 措施；安排；协定 }y9mNT
arrears 欠款 |t; ~:A
arrears of pay 欠付薪酬 GA7}K:LP'k
arrears of revenue 逾期未收税款；逾期未收的帐项 6JKqn~0K k
articles of association 组织章程；组织细则；组织章程细则 asY[ 8r?U
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 gTA%uR Ba
ascertainment of profit 确定利润 DW)2
m;
"Asia Clear" “亚洲结算系统”
