allotment 分配；配股 7k[pvd|L
allotment notice 股份配售通知；配股通知 *O+R|Cdp/
allotment of shares 股份分配 sK@Y!oF}\
allowable 可获宽免；免税的 v._Egk0
allowable business loss 可扣除的营业亏损 K[uY+!'1
allowable expenses 可扣税的支出 > 'aG /(
allowance 免税额；津贴；备抵；准备金 =Y &9
qt
allowance for debts 债项的免税额 QSHJmk 6L
allowance for depreciation by wear and tear 耗损折旧免税额 jVad)2D
allowance for funeral expenses 殡殓费的免税额 SqXy;S@
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [J)/Et
allowance for repairs and outgoings 修葺及支出方面的免税额 5=Kq
@[(4
allowance to debtor 给债务人的津贴 B;z;vrrL
alteration of capital 资本更改 1mHwYT+
alternate trustee 候补受托人 4D^ M<Xn
amalgamation 合并 HKTeqH_:
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $A;7Em
ambit of charges 征税范围；收费范围 P>*Fj4 Z~
amended valuation 经修订的估值 48tcgFg[
American Commodities Exchange 美国商品交易所 =[]x\&@t
American Express Bank Limited 美国运通银行 ?}'N_n ys
American Stock Exchange 美国证券交易所 }_{y|NW
amortization 摊销 E?Zb~xk
amount due from banks 存放银行同业的款项 #puQi
amount due from banks abroad 存放海外银行同业的款项 9ZDVy7m\i-
amount due from holding companies 控股公司欠款 >vWEUE[
amount due from local banks 存放本港银行同业的款项 n1QEu"~Zj
amount due to banks 银行同业的存款 C-llq`(d
amount due to banks abroad 海外银行同业的存款 l`@0zw+
amount due to holding companies 控股公司存款 j)jCu ;`
amount due to local banks 本港银行同业的存款 |7 &| >
amount due to outport banks 外埠银行同业的存款 {TyCj?3 B
amount for note issue 发行纸币的款额 J>`v.8y
amount of bond 担保契据的款额 rO/a, vV
amount of consideration 代价款额 6xH;: B)d
amount of contribution 供款数额 CifA,[l34
amount of indebtedness 负债款额 z)4UMR#b&
amount of principal of the loan 贷款本金额 tm(v~L%$>]
amount of rates chargeable 应征差饷数额 ,~(|p`
amount of share capital 股本额 1ZT^)/ G
amount of sums assured 承保款额 \un sh^M
amount of variation 变动幅度 5;W\2yj
amount of vote 拨款数额 Q |
amount payable 应付款额 7\
mDBG
amount receivable 应收款额 i= oTg
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 vqq6B/r@Fu
analysis 分析 8
AFMn[{
ancillary risk 附属风险 w{PUj
annual account 周年帐目；周年帐目报表；年度决算；年结 B!e K! B
annual accounting date 年结日期 -i#J[>=w{C
annual allowance 每年免税额；年积金；年度津贴；年津 q 75ky1^1:
annual balance 年度余额 \B_i$<Sz
annual disposable income 每年可动用收入 vR7ct av
annual estimates 周年预算 '%R< "
annual fee 年费 c$9sF@K?
annual general meeting 周年大会 YWEYHr;%^?
annual growth rate 年增率；每年增长率 Te# ]C n|
annual long-term supplement 长期个案每年补助金 jDR')ascn
annual pensionable emolument 可供计算退休金的年薪 14mf}"z\
annual report 年报 / vHYM S
Annual Report on the Consumer Price Index 《消费物价指数年报》 'e F %
annual return 周年报表；周年申报表；每年报税表格 C1b*v&1{
Annual Return Rules 《周年报表规则》 >tN5vWW
annual review of consumer prices 每年消费物价回顾 Us'Cs+5XcG
annual roll-forward basis 逐年延展方式 `|nH1sHFq
annual salary 年薪 6Lb {r4^
annual statement 年度报表；年度决算表 tww=~ !
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 kd yAl,
annuitant 年金受益人 z)
:ka"e
annuity 年金 vd`O aM}#U
annuity contract 年金合约 H ( vx/q
annuity on human life 人寿年金 )i;un.
antecedent debt 先前的债项 zX
98c
ante-dated cheque 倒填日期支票 GWhE8EDT
anticipated expenditure 预期开支 E>E*ZZuhj
anticipated net profit 预期纯利 7'z(~3D
anticipated revenue 预期收入 S_6g~PHsr
anti-inflation measure 反通货膨胀措施 A_Rrcsl 4
anti-inflationary stance 反通货膨胀立场 >z(wf>2J
apparent deficit 表面赤字 F>*{ e
apparent financial solvency 表面偿债能力 S AR=
{/
apparent partner 表面合伙人 30s; }
application for personal assessment 个人入息课税申请书 C0QM#"[
application of fund 资金应用 oe9lF*$/
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 !}_b|
appointed actuary 委任精算师 m^<p8KZ
appointed auditor 委任核数师；委任审计师 H(b)aw^(%
appointed trustee 委任的受托人 AotCX7T2T
appointer 委任人 vwmBUix
apportioned pro rata 按比例分摊 lCR!:~
apportionment 分配；分摊 8] `Ru5nd
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 V C-d0E0
apportionment formula 分摊方程式 Nar>FR7ut
apportionment of estate duty 遗产税的分摊 qw<HY$3=
appraisal 估价；评估 Xw t`(h[u
appreciable growth 可观增长 4ZwK pQ
6
appreciable impact 显着影响 )qv2)a!H
appreciable increase 可观增长 nBkh:5E5%
appreciation 增值；升值 "oR@JbdX
appreciation against other currencies 相对其他货币升值 cL G 6(<L
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8#w)X/
appreciation tax 增值税 iPvuz7j=h
appropriation 拨款；拨用；拨付 H]&gW/=
appropriation account 拨款帐目 4 j X3lq|
Appropriation Bill 拨款法案 L
0L2Ns
appropriation-in-aid system 补助拨款办法 ygzxCn|#
approved assets 核准资产 py
@(
<
approved basket stock 认可一篮子证券 ?{6s58Q{
approved budget 核准预算 vQ1 v# Z
approved charitable donation 认可慈善捐款 XRxj W
approved charitable institution 认可慈善机构 ^`XCT
approved currency 核准货币；认可货币 r Ocg+5
approved estimates 核准预算 I-DXb
M
approved estimates of expenditure 核准开支预算 V%*b@zv
approved overseas insurer 核准海外保险人 ^AL2H'
approved overseas trust company 核准海外信托公司 ]A^4}CK^<
approved pooled investment fund 核准汇集投资基金 ml0*1Dw
approved provident fund scheme 认可公积金计划 O6X "RsI}
approved provision 核准拨款 * ?]~
#
approved redeemable share 核准可赎回股份 [ c~kF+8
approved regional stock 认可地区性证券 rzUlO5?R =
approved retirement scheme 认可退休金计划 u -3 :k
approved subordinated loan 核准附属贷款 eTbg7"waA
arbitrage 套戥；套汇；套利 yCP4r6X0
arbitrageur 套戥者；套汇者 UE.4q Y_7
arbitrary amount 临时款项 sI LS ey5`
arrangement 措施；安排；协定 X!>eiYK)
arrears 欠款 dg_G s>?2
arrears of pay 欠付薪酬 x#*QfE/E(@
arrears of revenue 逾期未收税款；逾期未收的帐项 !q'
4D!I
articles of association 组织章程；组织细则；组织章程细则 SwW['c'*]B
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ?6"{!s{ v
ascertainment of profit 确定利润 ~Lz%.a;o
"Asia Clear" “亚洲结算系统”
