allotment 分配；配股 ]
!H<vR$8
allotment notice 股份配售通知；配股通知 'fB `e]_
allotment of shares 股份分配 B5cTzY.h-
allowable 可获宽免；免税的 qHj4`&
allowable business loss 可扣除的营业亏损 #\jPBLc
allowable expenses 可扣税的支出 mB\5b
SFY`
allowance 免税额；津贴；备抵；准备金
R[Rs2eS_
allowance for debts 债项的免税额 r'8e "pTi
allowance for depreciation by wear and tear 耗损折旧免税额 =:b/z1-v
allowance for funeral expenses 殡殓费的免税额 y`N1I
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 B4b UcYk
allowance for repairs and outgoings 修葺及支出方面的免税额 >8VJ!Kg4
allowance to debtor 给债务人的津贴 (T ^aZuuS
alteration of capital 资本更改 <I>q1m?KN
alternate trustee 候补受托人 HG^8&uh]
amalgamation 合并 /v8qT'$^
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7}*5Mir p
ambit of charges 征税范围；收费范围 $OJ*Kul
amended valuation 经修订的估值 wjl? @K
American Commodities Exchange 美国商品交易所 LP87X-qkjW
American Express Bank Limited 美国运通银行
i"b*U5k
American Stock Exchange 美国证券交易所 X2{3I\'Ft
amortization 摊销 K@fx Cj*}
amount due from banks 存放银行同业的款项 ;9^B# aTM
amount due from banks abroad 存放海外银行同业的款项 h$k(|/+
amount due from holding companies 控股公司欠款 1?*vqd t
amount due from local banks 存放本港银行同业的款项 JvG t= v
amount due to banks 银行同业的存款 n_!&
Wr^CX
amount due to banks abroad 海外银行同业的存款 rUyT5Vf
amount due to holding companies 控股公司存款 iCH Z{<
k
amount due to local banks 本港银行同业的存款 WgjaMmht
amount due to outport banks 外埠银行同业的存款 oU2RxK->u
amount for note issue 发行纸币的款额 Ro1l:P)C`
amount of bond 担保契据的款额 2q#$?qs_b
amount of consideration 代价款额 DQ~@= %?ni
amount of contribution 供款数额 F[+sc Mx!G
amount of indebtedness 负债款额 T}zi
P
amount of principal of the loan 贷款本金额 .OjJK?
amount of rates chargeable 应征差饷数额 w90y-^p%
amount of share capital 股本额 9KP+
amount of sums assured 承保款额 )JjfPb64
amount of variation 变动幅度 vEb~ QX0~
amount of vote 拨款数额 rg
$71Ir
amount payable 应付款额 6q5V*sJ&
amount receivable 应收款额 5/(Dh![l
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 U9@q"v-
analysis 分析 3:C *'@
ancillary risk 附属风险 _ [<I&^%
annual account 周年帐目；周年帐目报表；年度决算；年结 UVUHLu|^
annual accounting date 年结日期 xv)7-jlx
annual allowance 每年免税额；年积金；年度津贴；年津 5Ph"*Rz%
annual balance 年度余额 xNx!2MrR;
annual disposable income 每年可动用收入 &
z?y
annual estimates 周年预算 8g$ 8]'M^T
annual fee 年费 ?=\ h /C
annual general meeting 周年大会 ($3QjH_
@
annual growth rate 年增率；每年增长率 <}e<Zf!
annual long-term supplement 长期个案每年补助金 IX3r$}4
annual pensionable emolument 可供计算退休金的年薪 -j(/5.a
annual report 年报 5o gbse"
Annual Report on the Consumer Price Index 《消费物价指数年报》 ch-GmA j
9
annual return 周年报表；周年申报表；每年报税表格
yeW| Ux:
Annual Return Rules 《周年报表规则》 ";GLX%C!{@
annual review of consumer prices 每年消费物价回顾 u!F3Rh8D
annual roll-forward basis 逐年延展方式 Obw uyhjQ
annual salary 年薪 UH)A n:9
annual statement 年度报表；年度决算表 6I>W(_T
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 iA:CPBv_mu
annuitant 年金受益人 \Q#F&q0
annuity 年金 2Aff3]-:Gd
annuity contract 年金合约 Z{e5 OJ
annuity on human life 人寿年金 "=Ziy4V
antecedent debt 先前的债项 *:_.cbo
ante-dated cheque 倒填日期支票 o`& idn|,
anticipated expenditure 预期开支 C[
[z3tn
anticipated net profit 预期纯利 ?.4u'Dkn=
anticipated revenue 预期收入 > sUk6Z~
anti-inflation measure 反通货膨胀措施 [@/G?sAQm\
anti-inflationary stance 反通货膨胀立场 0z,c6MjM+
apparent deficit 表面赤字 Yc9 M6=E^
apparent financial solvency 表面偿债能力 r*kk/ $,2
apparent partner 表面合伙人 haY.rH]z
application for personal assessment 个人入息课税申请书 {6~W
2zX&
application of fund 资金应用 d`2VbZC`
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 6~}=? sX4
appointed actuary 委任精算师 Ble <n6
appointed auditor 委任核数师；委任审计师 ??k^Rw+0R
appointed trustee 委任的受托人 ptUnV3h
appointer 委任人 NjMo"1d
apportioned pro rata 按比例分摊 d,$[633It}
apportionment 分配；分摊 N<?RN;M
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5~ jGF
apportionment formula 分摊方程式 F n 6>n04v
apportionment of estate duty 遗产税的分摊 >bmL;)mc&
appraisal 估价；评估 mvYr"6f8
appreciable growth 可观增长 z<)?8 tAgq
appreciable impact 显着影响 f\Pd#$3
appreciable increase 可观增长 2p@S-Lp
appreciation 增值；升值 -N9U lW2S
appreciation against other currencies 相对其他货币升值 + ]B^ *99
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 cz.-cuD[iD
appreciation tax 增值税 sfx:j~bsL
appropriation 拨款；拨用；拨付 |3vQmd !2}
appropriation account 拨款帐目 _sw,Y!x%dF
Appropriation Bill 拨款法案 %vMi
kibI
appropriation-in-aid system 补助拨款办法 {-H6Z#b[
approved assets 核准资产 [ UQ zCqV
approved basket stock 认可一篮子证券 ,u! c|4
approved budget 核准预算
M )Y`u
approved charitable donation 认可慈善捐款 4 ,Fu Q}
approved charitable institution 认可慈善机构 qA&N6`
approved currency 核准货币；认可货币 xUj[ d(q
approved estimates 核准预算 zX| CW;
approved estimates of expenditure 核准开支预算 -<qci3Ba}
approved overseas insurer 核准海外保险人 $T~|@X H
approved overseas trust company 核准海外信托公司 ~,dj)x
3M
approved pooled investment fund 核准汇集投资基金 6 70g|&v.
approved provident fund scheme 认可公积金计划 +xB !T1p D
approved provision 核准拨款 #j'O rD
approved redeemable share 核准可赎回股份 :Iw)xd1d}\
approved regional stock 认可地区性证券 i v\
?TAZC
approved retirement scheme 认可退休金计划 o9>r
-
approved subordinated loan 核准附属贷款 IL`5RZi1
arbitrage 套戥；套汇；套利 389T6sP]
arbitrageur 套戥者；套汇者 R )ej IKtY
arbitrary amount 临时款项 w#]%I+
arrangement 措施；安排；协定 <(;"L<?D<C
arrears 欠款 &QLCij5:
arrears of pay 欠付薪酬 Cd]d[{NJ ;
arrears of revenue 逾期未收税款；逾期未收的帐项 <#LH L
articles of association 组织章程；组织细则；组织章程细则 EzwYqw
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Z=4Krfn
ascertainment of profit 确定利润 ME { i-E4
"Asia Clear" “亚洲结算系统”
