allotment 分配；配股 qMaO1cE\
allotment notice 股份配售通知；配股通知 Y]
1U1 08
allotment of shares 股份分配 1dD%a91
allowable 可获宽免；免税的 +5fB?0D;
allowable business loss 可扣除的营业亏损 1D%P;eUDp
allowable expenses 可扣税的支出 $ #^3>u
allowance 免税额；津贴；备抵；准备金 G-CL \G\n
allowance for debts 债项的免税额 s.(.OXD&
allowance for depreciation by wear and tear 耗损折旧免税额 f}dlQkZ(
allowance for funeral expenses 殡殓费的免税额 CfOyHhhKX
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 d 6Y9D=O
allowance for repairs and outgoings 修葺及支出方面的免税额 X&Oo[Z
allowance to debtor 给债务人的津贴 Ioe.[&o6B
alteration of capital 资本更改 S5|7D[*
alternate trustee 候补受托人 pyf'
_
amalgamation 合并 <mX5VGY9^
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #h u d_
ambit of charges 征税范围；收费范围 t{,$?}
amended valuation 经修订的估值 ,WdSJ BK'a
American Commodities Exchange 美国商品交易所 hMupQDv/I
American Express Bank Limited 美国运通银行 d{TcjZ
American Stock Exchange 美国证券交易所 E[hSL#0
amortization 摊销 2k!uk6
amount due from banks 存放银行同业的款项 3SM'vV0 [
amount due from banks abroad 存放海外银行同业的款项 UXZ3~/L5 O
amount due from holding companies 控股公司欠款 YBY;$&9
amount due from local banks 存放本港银行同业的款项 ~N /%R>(v
amount due to banks 银行同业的存款 v~RxtTu
amount due to banks abroad 海外银行同业的存款 QAI=nrlp
amount due to holding companies 控股公司存款 X6s Zwb
amount due to local banks 本港银行同业的存款 M"mvP r 9
amount due to outport banks 外埠银行同业的存款 r
E1ouz!D
amount for note issue 发行纸币的款额 ^PdD-tY<
amount of bond 担保契据的款额 uWGp>;m eO
amount of consideration 代价款额 yI =nu53BV
amount of contribution 供款数额 E.yFCa
L
amount of indebtedness 负债款额 .}E<,T
amount of principal of the loan 贷款本金额 4FneP i~i
amount of rates chargeable 应征差饷数额 lBn<\Y!^
amount of share capital 股本额 Eoz/]b
amount of sums assured 承保款额 D}%VZA}].
amount of variation 变动幅度 4 JBfA,
amount of vote 拨款数额 VK9E{~0=
amount payable 应付款额 w2$ L;q
amount receivable 应收款额 n2aUj(Zs=
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [3irr0D7
l
analysis 分析 Pf8_6 z_
ancillary risk 附属风险 SdufI_'B
annual account 周年帐目；周年帐目报表；年度决算；年结 PazWMmI
annual accounting date 年结日期 /3+E-|4s
annual allowance 每年免税额；年积金；年度津贴；年津 &WCVdZK:
annual balance 年度余额 :wzbD,/M
annual disposable income 每年可动用收入 * *A JFc
annual estimates 周年预算 % jUZc:06
annual fee 年费 wV-N\5!r%H
annual general meeting 周年大会 5 7 Vn-
annual growth rate 年增率；每年增长率 <)cmI .J3
annual long-term supplement 长期个案每年补助金 1
>_$O|dE
annual pensionable emolument 可供计算退休金的年薪 r?`nc6$0|
annual report 年报 E=v4|/['N
Annual Report on the Consumer Price Index 《消费物价指数年报》 vr>J$
(F
annual return 周年报表；周年申报表；每年报税表格 u 'ng'j'
Annual Return Rules 《周年报表规则》 }zo-%#
annual review of consumer prices 每年消费物价回顾 rI)&.5^
annual roll-forward basis 逐年延展方式 bz&9]% S<
annual salary 年薪 48gpXcc@|
annual statement 年度报表；年度决算表 M/ [9ZgDc
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 O[ans_8
annuitant 年金受益人 uxrNkZia
annuity 年金 J_
h\tM
annuity contract 年金合约 !/F-EJOH6C
annuity on human life 人寿年金 ~9f Ts4U
antecedent debt 先前的债项 Z\-Gr
2k
ante-dated cheque 倒填日期支票 D -e^b'l
anticipated expenditure 预期开支 ZZL%5{ w_
anticipated net profit 预期纯利 6{Bvl[mhI
anticipated revenue 预期收入 e mq%"
;.
anti-inflation measure 反通货膨胀措施 LQ$dT#z2A
anti-inflationary stance 反通货膨胀立场 4 [0.M
apparent deficit 表面赤字 I1ibrn
apparent financial solvency 表面偿债能力 y9:o]; /
apparent partner 表面合伙人 =c[mch%E
application for personal assessment 个人入息课税申请书 7")& njQ/x
application of fund 资金应用 5o|u!#6
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ~ "~uXNd
appointed actuary 委任精算师 F fzY3r+
appointed auditor 委任核数师；委任审计师 IetV ]Ff6
appointed trustee 委任的受托人 Yk V-]%c
appointer 委任人 .|ZnU]~T
apportioned pro rata 按比例分摊 ht)KS9Xu
apportionment 分配；分摊 ]o8~b-
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @0:mP
apportionment formula 分摊方程式 9/\=6v C|
apportionment of estate duty 遗产税的分摊 ~m'8BK
appraisal 估价；评估 TwE&5F*
appreciable growth 可观增长 RG_)<U/B
appreciable impact 显着影响 K)oN^
appreciable increase 可观增长 k.0pPl
appreciation 增值；升值 '$OLU[(Y
appreciation against other currencies 相对其他货币升值 64!V8&Ay
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ks7kaX
appreciation tax 增值税 PI" )^`
appropriation 拨款；拨用；拨付 Z Q9's
appropriation account 拨款帐目 T|nN.
Appropriation Bill 拨款法案 \=g%W^i
appropriation-in-aid system 补助拨款办法 CV,[x[L# {
approved assets 核准资产 @}N;C ..Y$
approved basket stock 认可一篮子证券 |}roR{gc|
approved budget 核准预算 v3jx2 Z
approved charitable donation 认可慈善捐款 "V_PWEi
approved charitable institution 认可慈善机构 p&\x*~6u
approved currency 核准货币；认可货币 hta$ k%2
approved estimates 核准预算 xZ"kJ'C4}
approved estimates of expenditure 核准开支预算 q} R"
approved overseas insurer 核准海外保险人 d3C*]|gQ
approved overseas trust company 核准海外信托公司 gs|%3k |
approved pooled investment fund 核准汇集投资基金 <$;fOp
approved provident fund scheme 认可公积金计划 4~r=[|(aY
approved provision 核准拨款 t\+vTvT)RE
approved redeemable share 核准可赎回股份 w4+b
zd
Z
approved regional stock 认可地区性证券 6{I5 23g
approved retirement scheme 认可退休金计划 0ID
8L
[
approved subordinated loan 核准附属贷款 .!t' &e V
arbitrage 套戥；套汇；套利 >&9Iy"
arbitrageur 套戥者；套汇者 @{n2R3)k
B
arbitrary amount 临时款项 mY1$N}8fm
arrangement 措施；安排；协定 ,
v6[#NU_Z
arrears 欠款 :U;Z Bs3
arrears of pay 欠付薪酬 A d7=JzV
arrears of revenue 逾期未收税款；逾期未收的帐项 P 3YG:*
articles of association 组织章程；组织细则；组织章程细则 9X{aU)"omQ
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 = %7 :[#n
ascertainment of profit 确定利润 UIv
2wA2
"Asia Clear" “亚洲结算系统”
