allotment 分配；配股 p: | 7d\r
allotment notice 股份配售通知；配股通知 j<?k$ 8H
allotment of shares 股份分配 %~dn5t ;
allowable 可获宽免；免税的 f'j<v
allowable business loss 可扣除的营业亏损 HS. eK#:N
allowable expenses 可扣税的支出 1"l48NL L|
allowance 免税额；津贴；备抵；准备金 =m;cy0))
allowance for debts 债项的免税额 !( _ qM
allowance for depreciation by wear and tear 耗损折旧免税额 ;%AY#b4m
allowance for funeral expenses 殡殓费的免税额 |>JRJ"CFE
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4{$ L]toP
allowance for repairs and outgoings 修葺及支出方面的免税额 Sfi1bsK
allowance to debtor 给债务人的津贴 e{Mkwi+j
alteration of capital 资本更改 Fe2iG-ec
alternate trustee 候补受托人 +D h?M Qt?
amalgamation 合并
khP Ub,
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
" v' %M({
ambit of charges 征税范围；收费范围 M\08 7k
amended valuation 经修订的估值 %zjyZ{=
American Commodities Exchange 美国商品交易所 P!R`b9_U
American Express Bank Limited 美国运通银行
s_!F `[
American Stock Exchange 美国证券交易所 pW<l 9W
amortization 摊销 p13y`sU=
amount due from banks 存放银行同业的款项 }o=s"0 a
amount due from banks abroad 存放海外银行同业的款项 oC TSV
amount due from holding companies 控股公司欠款 =1VpO{ q
amount due from local banks 存放本港银行同业的款项 7Zh#7jiZ`
amount due to banks 银行同业的存款 @B svk9}
amount due to banks abroad 海外银行同业的存款
SG)|4$"
amount due to holding companies 控股公司存款 c
S",Bw\
amount due to local banks 本港银行同业的存款 ()_^:WQO?
amount due to outport banks 外埠银行同业的存款 Xq$9H@.
amount for note issue 发行纸币的款额 7MX5hZF"
amount of bond 担保契据的款额 ZjgfkZAS
amount of consideration 代价款额 }vX 1@n7T6
amount of contribution 供款数额 9+'*
amount of indebtedness 负债款额 _10I0Z0
amount of principal of the loan 贷款本金额 Uot LJa
amount of rates chargeable 应征差饷数额 R bEtNwG@c
amount of share capital 股本额 jq[Q>"f
amount of sums assured 承保款额 fc^d3wH0L
amount of variation 变动幅度 cw;TIx _q
amount of vote 拨款数额 c*V/2"
5
amount payable 应付款额 /,9n1| FrG
amount receivable 应收款额 ?2S<D5M Sb
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &A&2z l %#
analysis 分析 1[(/{CClB
ancillary risk 附属风险 X<:Zx#J?i
annual account 周年帐目；周年帐目报表；年度决算；年结
)jH|j
annual accounting date 年结日期 Tu=~iQ
annual allowance 每年免税额；年积金；年度津贴；年津 iB*1Y y0DC
annual balance 年度余额 5Noy~;
annual disposable income 每年可动用收入 Ix.Y_}
annual estimates 周年预算 hhJ>>G4R2
annual fee 年费 P\2x9 T
annual general meeting 周年大会 .#Lu/w' -M
annual growth rate 年增率；每年增长率 !h +Vb Z
annual long-term supplement 长期个案每年补助金 ^%RIz!}
annual pensionable emolument 可供计算退休金的年薪 )#Id=c
annual report 年报 %xwtG:IKEV
Annual Report on the Consumer Price Index 《消费物价指数年报》 u/HNXJ7M`9
annual return 周年报表；周年申报表；每年报税表格 ^4
~
V/
Annual Return Rules 《周年报表规则》 q[~+ Zm
annual review of consumer prices 每年消费物价回顾 O<+x=>_
annual roll-forward basis 逐年延展方式 ! ?GW<Rh
annual salary 年薪 4^K<RSYs
annual statement 年度报表；年度决算表 +Y440Tz
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 10 ..<v7
annuitant 年金受益人 n{z!L-x^b
annuity 年金 ;TCT%j`^o
annuity contract 年金合约 ,z|g b]\
annuity on human life 人寿年金
Wo/LrCg
antecedent debt 先前的债项 F t;[>o
ante-dated cheque 倒填日期支票 fsV_>5I6
anticipated expenditure 预期开支 ~ =c[? :
anticipated net profit 预期纯利 $&FeR*$|g
anticipated revenue 预期收入 q=/ck
anti-inflation measure 反通货膨胀措施 Si=u=FI1e
anti-inflationary stance 反通货膨胀立场 zy@
nBi^
apparent deficit 表面赤字 T@
on
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apparent financial solvency 表面偿债能力 w*
IDL0#
apparent partner 表面合伙人 -Z&9pI(3R~
application for personal assessment 个人入息课税申请书 e-YMFJtoK}
application of fund 资金应用 V?-OI>
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 K7] +. f
appointed actuary 委任精算师 =.6JvX<d1*
appointed auditor 委任核数师；委任审计师 u\ }"l2 r
appointed trustee 委任的受托人 kSU]~x
appointer 委任人 l#!6
tw+e?
apportioned pro rata 按比例分摊 uzaD K
apportionment 分配；分摊 Aw7_ diK^
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 FSkz[
D_}
apportionment formula 分摊方程式 j#
!U6T
apportionment of estate duty 遗产税的分摊 - i"?2gK
appraisal 估价；评估 Hge0$6l
appreciable growth 可观增长 6 9EdMuf
appreciable impact 显着影响 E9v_6d[
appreciable increase 可观增长 MI|anM
appreciation 增值；升值 7G
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appreciation against other currencies 相对其他货币升值 </) HcRj'e
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +jGSD@32>
appreciation tax 增值税 g+/m:(7[s|
appropriation 拨款；拨用；拨付 ^Z:qlYZ
appropriation account 拨款帐目 o_on/{qz
Appropriation Bill 拨款法案 TCetd#;R
appropriation-in-aid system 补助拨款办法 <P
1x3
approved assets 核准资产 5YnTGf&
approved basket stock 认可一篮子证券 [BKX$A:Y
approved budget 核准预算 &bT \4
approved charitable donation 认可慈善捐款 ?bH!|aW(H
approved charitable institution 认可慈善机构 *BAR` +;U
approved currency 核准货币；认可货币 G q9p
J
approved estimates 核准预算 xPorlX)zW
approved estimates of expenditure 核准开支预算 Z-rHYfa4
approved overseas insurer 核准海外保险人
&WoS(^
approved overseas trust company 核准海外信托公司 s(s hgI 3g
approved pooled investment fund 核准汇集投资基金 #^eXnhj 9
approved provident fund scheme 认可公积金计划 3.<E{E!F
approved provision 核准拨款 0 iTh |K0
approved redeemable share 核准可赎回股份 0XUWK@)P
approved regional stock 认可地区性证券 b]xE^zM-I`
approved retirement scheme 认可退休金计划 /m(v5v7(
approved subordinated loan 核准附属贷款 (|.rEaTA[1
arbitrage 套戥；套汇；套利 "vN~
7 %
arbitrageur 套戥者；套汇者 S_dM{.!Z(,
arbitrary amount 临时款项 zJX _EO
arrangement 措施；安排；协定 'MY0v_
arrears 欠款 eeu;A, @U
arrears of pay 欠付薪酬 9a3mN( <
arrears of revenue 逾期未收税款；逾期未收的帐项 NX9K%J
articles of association 组织章程；组织细则；组织章程细则 J0O wzO
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 _"688u'88
ascertainment of profit 确定利润 IH$ZPux
"Asia Clear" “亚洲结算系统”
