allotment 分配；配股 |n.ydyu`
allotment notice 股份配售通知；配股通知 c#(&\g 2H
allotment of shares 股份分配 TWTRMc;z+
allowable 可获宽免；免税的 x8* @<]!
allowable business loss 可扣除的营业亏损 " qrL:,
allowable expenses 可扣税的支出 k i|w?0s
allowance 免税额；津贴；备抵；准备金 v7-
d+P=
allowance for debts 债项的免税额 .t9zF-jk
allowance for depreciation by wear and tear 耗损折旧免税额 = DXvt5G
allowance for funeral expenses 殡殓费的免税额 [ 0hZg
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Q@# Gm9m
allowance for repairs and outgoings 修葺及支出方面的免税额 n0kkUc-`
allowance to debtor 给债务人的津贴 'P~6_BW
alteration of capital 资本更改 e\>g@xE %
alternate trustee 候补受托人 9:6
d,^X
amalgamation 合并 v4wXa:CJ
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 w 'Q2Czso
ambit of charges 征税范围；收费范围 6 0Obek `
amended valuation 经修订的估值 TVFxEV7Fx
American Commodities Exchange 美国商品交易所 (3Z~EIZz
American Express Bank Limited 美国运通银行 8 r
sv8OO
American Stock Exchange 美国证券交易所 dCM*4B<
amortization 摊销 q9"~sC H
amount due from banks 存放银行同业的款项 yj{:%Km :`
amount due from banks abroad 存放海外银行同业的款项 ,@*`2I>`
amount due from holding companies 控股公司欠款 q CB9
z
amount due from local banks 存放本港银行同业的款项 N\ dr_
amount due to banks 银行同业的存款 E.~~.2
amount due to banks abroad 海外银行同业的存款 .:#6dG\0z
amount due to holding companies 控股公司存款 9CTvG zkw
amount due to local banks 本港银行同业的存款 a'ODm6#
amount due to outport banks 外埠银行同业的存款 6 _\j_ $
amount for note issue 发行纸币的款额 o] 7U;W
amount of bond 担保契据的款额 k|T0Bly3P
amount of consideration 代价款额 }D eW2Jp
amount of contribution 供款数额 ;M Z@2CO
amount of indebtedness 负债款额 L #l
|}u
amount of principal of the loan 贷款本金额 T3
k#6N.
amount of rates chargeable 应征差饷数额 yLlAK,5P0o
amount of share capital 股本额 da&f0m U
amount of sums assured 承保款额 }~28UXb23
amount of variation 变动幅度 >#\&%0OZw
amount of vote 拨款数额 k|}S K9
amount payable 应付款额 L)ry!BuHI
amount receivable 应收款额 q<cpU'- #
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 emI]'{_G
analysis 分析
wc'K=;c
ancillary risk 附属风险 +(<}`!9M*
annual account 周年帐目；周年帐目报表；年度决算；年结 s IJ37;ZA
annual accounting date 年结日期 {m%X\s;ni
annual allowance 每年免税额；年积金；年度津贴；年津 L
"6@3
annual balance 年度余额 AFSFXPl
"
annual disposable income 每年可动用收入 /aB9pD+%
annual estimates 周年预算 %l U$;c Y
annual fee 年费 &j7l#Urq
annual general meeting 周年大会 RFu ]vFff
annual growth rate 年增率；每年增长率 K9*#H(
annual long-term supplement 长期个案每年补助金 '4A8\&lQO
annual pensionable emolument 可供计算退休金的年薪 FB PT
@`~v
annual report 年报 #+eV5%S i
Annual Report on the Consumer Price Index 《消费物价指数年报》 >:`Y] 6z
annual return 周年报表；周年申报表；每年报税表格 6X:- Z 3
Annual Return Rules 《周年报表规则》 P
+ nT%
annual review of consumer prices 每年消费物价回顾 7c6-S@L
annual roll-forward basis 逐年延展方式 yXw xq(32
annual salary 年薪 `#X{ .
annual statement 年度报表；年度决算表 |[TH
~ o
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 6P;1I+5m{q
annuitant 年金受益人 .-N9\GlJ,d
annuity 年金 8X]j; Rb
annuity contract 年金合约 I=^%l7
annuity on human life 人寿年金 $hO8
S =
antecedent debt 先前的债项 |[ |X
ante-dated cheque 倒填日期支票 /kVy#sT|
anticipated expenditure 预期开支 @11voD
anticipated net profit 预期纯利 FO}4~_W{
anticipated revenue 预期收入 TR@$$RrU
anti-inflation measure 反通货膨胀措施 h3xX26l
anti-inflationary stance 反通货膨胀立场 bah5 f
apparent deficit 表面赤字 v.v3HB8p
apparent financial solvency 表面偿债能力 9#6ilF:F
apparent partner 表面合伙人 | _~BV&g,N
application for personal assessment 个人入息课税申请书 A f0E _
application of fund 资金应用 9&'Mb[C`"
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 )11/BB\v
appointed actuary 委任精算师 :"O=/p+*Us
appointed auditor 委任核数师；委任审计师 $X~=M_ W
appointed trustee 委任的受托人 Qq]UEI `Go
appointer 委任人 ^O\tN\g;c
apportioned pro rata 按比例分摊 k= bv!T_o
apportionment 分配；分摊 >e-XZ2>Sj
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 n]co qJ
apportionment formula 分摊方程式 uD:O[H-x
apportionment of estate duty 遗产税的分摊 HA"dw2 |
appraisal 估价；评估 qm]ljut
appreciable growth 可观增长 L +. K}w
appreciable impact 显着影响 =4 JVUu~Z
appreciable increase 可观增长 S_2I8G^A
appreciation 增值；升值 P !YT{}
appreciation against other currencies 相对其他货币升值 o`j%$K4?5
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Punbw\9!d,
appreciation tax 增值税 o
ohf))
appropriation 拨款；拨用；拨付 ",8h>e EWK
appropriation account 拨款帐目 )vGRfFjw_
Appropriation Bill 拨款法案 _W#27I
appropriation-in-aid system 补助拨款办法 ! 2Y,
a
approved assets 核准资产 Z*]n]eS
approved basket stock 认可一篮子证券 cB<0~&
approved budget 核准预算 zLX tj -
approved charitable donation 认可慈善捐款 $X*$,CCIB
approved charitable institution 认可慈善机构 ]P<&CEk
approved currency 核准货币；认可货币 o~>p=5t
approved estimates 核准预算 EUna_ 4=
approved estimates of expenditure 核准开支预算 <O\z`aA'q
approved overseas insurer 核准海外保险人 tg8VFH2q.z
approved overseas trust company 核准海外信托公司 QTn-n)AE
approved pooled investment fund 核准汇集投资基金 J;_JH lK
approved provident fund scheme 认可公积金计划 ;- ]f4O8
approved provision 核准拨款 H
V
approved redeemable share 核准可赎回股份 [>_( q|A6+
approved regional stock 认可地区性证券 l3iL.?&Pa
approved retirement scheme 认可退休金计划 'pm2C6AC
approved subordinated loan 核准附属贷款 6/#= dv
arbitrage 套戥；套汇；套利 dEe/\i'r9
arbitrageur 套戥者；套汇者 +Qc^A
arbitrary amount 临时款项 Ca1)>1 Vz
arrangement 措施；安排；协定 3UN Jj&-`
arrears 欠款 acGmRP9g
arrears of pay 欠付薪酬 ~C!vfPC
arrears of revenue 逾期未收税款；逾期未收的帐项 M;43F*
articles of association 组织章程；组织细则；组织章程细则 ?ST}0F00}
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 -ZyFUGd%
ascertainment of profit 确定利润 ?4lAL
"Asia Clear" “亚洲结算系统”
