allotment 分配；配股 ~[,E
i k
allotment notice 股份配售通知；配股通知 /=-E`%R}!
allotment of shares 股份分配 -pLb%f0?
allowable 可获宽免；免税的 zM)o^Fn2
allowable business loss 可扣除的营业亏损 5F0sfX
allowable expenses 可扣税的支出 i44KTC"sB
allowance 免税额；津贴；备抵；准备金 E7j]"\~ i
allowance for debts 债项的免税额 "w|GIjE+
allowance for depreciation by wear and tear 耗损折旧免税额 `Y+p7*Qr2
allowance for funeral expenses 殡殓费的免税额 "h)+fAT|,
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 5@Rf]'1B0
allowance for repairs and outgoings 修葺及支出方面的免税额 i>0bI^H
allowance to debtor 给债务人的津贴 ?{^T&<18t
alteration of capital 资本更改 AoTL )',
alternate trustee 候补受托人 J)o~FC]b*
amalgamation 合并 >r{,$)H0
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 qKWkgackP
ambit of charges 征税范围；收费范围 ^ mG-O
amended valuation 经修订的估值 "_5av!;A
g
American Commodities Exchange 美国商品交易所 r)*KgGsk
American Express Bank Limited 美国运通银行 !m^W tF
American Stock Exchange 美国证券交易所 /~AajLxu3W
amortization 摊销 !q$IB?8
amount due from banks 存放银行同业的款项 uT;9xV%ch
amount due from banks abroad 存放海外银行同业的款项 dyg1.n#M}
amount due from holding companies 控股公司欠款 i%-c/ lop
amount due from local banks 存放本港银行同业的款项 b}k`'++2,
amount due to banks 银行同业的存款 "*TnkFTR
amount due to banks abroad 海外银行同业的存款 G =lC[i
amount due to holding companies 控股公司存款 m T\]
amount due to local banks 本港银行同业的存款 ?K}/b[[0v
amount due to outport banks 外埠银行同业的存款
t1Cyyb
amount for note issue 发行纸币的款额 -v hgBru
amount of bond 担保契据的款额 6IeHZ)jGj
amount of consideration 代价款额 S* <: He&1
amount of contribution 供款数额 K4oLb"gB1
amount of indebtedness 负债款额 =SLJkw&w6
amount of principal of the loan 贷款本金额 w' U;b
amount of rates chargeable 应征差饷数额 4UG7{[!+
amount of share capital 股本额 = 1L rU$\
amount of sums assured 承保款额 VIy nlvy
amount of variation 变动幅度 Q%KS$nP
9
amount of vote 拨款数额 6B|IbQ^
amount payable 应付款额 }X }f X#[
amount receivable 应收款额 YZ'gd
10T
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 `_z8DA}E
analysis 分析 ][#]4 _
ancillary risk 附属风险 "z7.i{
annual account 周年帐目；周年帐目报表；年度决算；年结 B&<Z#C:I
annual accounting date 年结日期 3<?(1kSo>>
annual allowance 每年免税额；年积金；年度津贴；年津 `ZNz Dr
annual balance 年度余额 ?$8OVq.w,
annual disposable income 每年可动用收入 {fk'g(E8([
annual estimates 周年预算 cojuU=i
annual fee 年费 ?2DYz"/')
annual general meeting 周年大会 1oodw!h
W
annual growth rate 年增率；每年增长率 -YRF^72+
annual long-term supplement 长期个案每年补助金 [
tm J6^s
annual pensionable emolument 可供计算退休金的年薪 +ZXk0sP_<
annual report 年报 6Pd;I,k
Annual Report on the Consumer Price Index 《消费物价指数年报》 DTgF,c
annual return 周年报表；周年申报表；每年报税表格 6(X(f;MEl
Annual Return Rules 《周年报表规则》 +d Ig&}Tr
annual review of consumer prices 每年消费物价回顾 C#v U'RNpl
annual roll-forward basis 逐年延展方式 6?(*:}Q
annual salary 年薪
,9
annual statement 年度报表；年度决算表
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Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 X[| -F3 o
annuitant 年金受益人 -pyTzC$HO
annuity 年金 \$GlB+ iCx
annuity contract 年金合约 )*$'e<?`
annuity on human life 人寿年金 q=g;TAXZl
antecedent debt 先前的债项 ;R|5sCb/m
ante-dated cheque 倒填日期支票 D 0tI
anticipated expenditure 预期开支 Q+Jzab
anticipated net profit 预期纯利 + >37 'PD
anticipated revenue 预期收入 &5c)qap;n
anti-inflation measure 反通货膨胀措施 :/d#U:I
anti-inflationary stance 反通货膨胀立场 mI?AI7DqK
apparent deficit 表面赤字 =d &
apparent financial solvency 表面偿债能力 M 0 =K#/
apparent partner 表面合伙人 \JN?3}_J
application for personal assessment 个人入息课税申请书 $)z(4E v
application of fund 资金应用 2Vt iL^;5
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 I}$Y [Jve
appointed actuary 委任精算师 -hyY5!rD
appointed auditor 委任核数师；委任审计师 RE7 I"
appointed trustee 委任的受托人 E*j)g j9
appointer 委任人 WXaL KiA*(
apportioned pro rata 按比例分摊 1kvBQ1+
apportionment 分配；分摊 )0~zL} )?
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^Jsx^?
apportionment formula 分摊方程式 d5Ud RX]*
apportionment of estate duty 遗产税的分摊 `A3"*,| z
appraisal 估价；评估 0ir
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appreciable growth 可观增长 ( *U Mpdj
appreciable impact 显着影响 .@.O*n#K
appreciable increase 可观增长 _}{C?611c
appreciation 增值；升值 $x#Y\dpS
appreciation against other currencies 相对其他货币升值 fg^$F9@
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ebp18_a|
appreciation tax 增值税 {!Jw+LPv$$
appropriation 拨款；拨用；拨付 FE" ksi 9
appropriation account 拨款帐目 WEOW6UV(
Appropriation Bill 拨款法案 #4 DEb<D
appropriation-in-aid system 补助拨款办法 N'=8Dj
approved assets 核准资产 pa4
zSl
approved basket stock 认可一篮子证券 ns
uK{8}@
approved budget 核准预算 `o)rAD^e
approved charitable donation 认可慈善捐款 $wub)^
approved charitable institution 认可慈善机构 i4JqU\((]
approved currency 核准货币；认可货币 z~U qA1r
approved estimates 核准预算 m\O<Yc keA
approved estimates of expenditure 核准开支预算 G;>b}\N
g
approved overseas insurer 核准海外保险人 G?#f@N0.5p
approved overseas trust company 核准海外信托公司 n2Q ~fx<6%
approved pooled investment fund 核准汇集投资基金 ( Y'q%$
approved provident fund scheme 认可公积金计划 LlrUJ-uC7
approved provision 核准拨款 :Fm;0R@/k
approved redeemable share 核准可赎回股份 ~ bf-uHx
approved regional stock 认可地区性证券 S[n ;u-U
approved retirement scheme 认可退休金计划 ~jQ|X?tR
approved subordinated loan 核准附属贷款 u|BD=4*
arbitrage 套戥；套汇；套利 \U\ W Q
arbitrageur 套戥者；套汇者 ~C\R!DN,
arbitrary amount 临时款项 s["8QCd"r
arrangement 措施；安排；协定 q5p!Ty"
arrears 欠款 ,Tvfn`;(
arrears of pay 欠付薪酬 [D=ba=r0X
arrears of revenue 逾期未收税款；逾期未收的帐项 `07xW*K(\Y
articles of association 组织章程；组织细则；组织章程细则 G\ @ uj>Z
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 -iLp3m<ai
ascertainment of profit 确定利润 o $7:*jU
"Asia Clear" “亚洲结算系统”
