allotment 分配；配股 yV ( \R
allotment notice 股份配售通知；配股通知 [0 e_*
allotment of shares 股份分配 ?z
u 8)U
allowable 可获宽免；免税的 Z%\,w(o[h
allowable business loss 可扣除的营业亏损 vr
^qWn
allowable expenses 可扣税的支出 PUX;I0Cf
allowance 免税额；津贴；备抵；准备金 cN 9t{.m
allowance for debts 债项的免税额 <0?W{3NqI
allowance for depreciation by wear and tear 耗损折旧免税额 ReeH@.74
allowance for funeral expenses 殡殓费的免税额 CJI
~_3+K
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 xk R0
allowance for repairs and outgoings 修葺及支出方面的免税额 @s^-.z
allowance to debtor 给债务人的津贴 L8 @1THY
alteration of capital 资本更改
w lmRe`R
alternate trustee 候补受托人 pb=h/8R
amalgamation 合并 POR\e|hRT]
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 * /DO ex"y
ambit of charges 征税范围；收费范围 gPc =2
amended valuation 经修订的估值 >lM
l
American Commodities Exchange 美国商品交易所 c[Zje7 @
American Express Bank Limited 美国运通银行 `@|$,2[C
American Stock Exchange 美国证券交易所 s"?3]P
amortization 摊销 Mb7 I[5v
amount due from banks 存放银行同业的款项 Y[S1$(K&*
amount due from banks abroad 存放海外银行同业的款项 S 6,.FYH
amount due from holding companies 控股公司欠款 xn|(9#1o
amount due from local banks 存放本港银行同业的款项 u> / TE
amount due to banks 银行同业的存款 4ss4kp_>
amount due to banks abroad 海外银行同业的存款 {kAc(
amount due to holding companies 控股公司存款 2dgd~
amount due to local banks 本港银行同业的存款
.3!1` L3
amount due to outport banks 外埠银行同业的存款 y18Y:)DkL
amount for note issue 发行纸币的款额 tFl"n;~T
amount of bond 担保契据的款额 sUm '
amount of consideration 代价款额 &]-DqK7
amount of contribution 供款数额 R_xRp&5
amount of indebtedness 负债款额 Jpo (Wl
amount of principal of the loan 贷款本金额 dGTsc/$
amount of rates chargeable 应征差饷数额 v74&BL]a
amount of share capital 股本额 /JU.?M3
5
amount of sums assured 承保款额 ]jRfH(i
amount of variation 变动幅度 ?b5 ^
amount of vote 拨款数额 sFTy(A/
amount payable 应付款额 9 JK
Ew
amount receivable 应收款额 q6X1P" %.
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 F1Bq$*'N$w
analysis 分析 VgS_ s k
ancillary risk 附属风险 5QO9Q]I#_\
annual account 周年帐目；周年帐目报表；年度决算；年结 e64 ^ChCoV
annual accounting date 年结日期 h3@v+Z<}
annual allowance 每年免税额；年积金；年度津贴；年津 Mh
7DV
annual balance 年度余额 @!d{bQd ,
annual disposable income 每年可动用收入 7 x?<*T
annual estimates 周年预算 m<2M4u
annual fee 年费 8 qu6.
annual general meeting 周年大会 R_S.tT!
annual growth rate 年增率；每年增长率 w^0nqh
annual long-term supplement 长期个案每年补助金 ib 791
annual pensionable emolument 可供计算退休金的年薪 zs#@j v$
annual report 年报 iMRwp +$
Annual Report on the Consumer Price Index 《消费物价指数年报》 ZWp(GC1NA
annual return 周年报表；周年申报表；每年报税表格 1 I",L&S1
Annual Return Rules 《周年报表规则》 L\z~uo3:
annual review of consumer prices 每年消费物价回顾
Hg (Gl
annual roll-forward basis 逐年延展方式 1]/.` ]1
annual salary 年薪 n>U5R_T
annual statement 年度报表；年度决算表 U_c *6CK
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 QoH6
annuitant 年金受益人 94
90o:s
annuity 年金 VBcPu
annuity contract 年金合约 B@
KQ]4-
annuity on human life 人寿年金 tcog'nA z
antecedent debt 先前的债项 8 BNi1Qn$
ante-dated cheque 倒填日期支票 WvZ8/T'x
anticipated expenditure 预期开支 {3vNPQJ
anticipated net profit 预期纯利 x# 5A(g
anticipated revenue 预期收入 cDkf qcC
anti-inflation measure 反通货膨胀措施 D*|Bb
?
anti-inflationary stance 反通货膨胀立场 x.R4% Z
apparent deficit 表面赤字 ~gRf:VXX=_
apparent financial solvency 表面偿债能力 mB ON$sF|
apparent partner 表面合伙人 =kG@
a(-
application for personal assessment 个人入息课税申请书 )p% E%6p
application of fund 资金应用 7EO_5/c Y
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 l_%6
appointed actuary 委任精算师 0>Z _*U~6
appointed auditor 委任核数师；委任审计师 fXQNHZ|4
appointed trustee 委任的受托人 >`Zy G5
appointer 委任人 ZLAy-
9^Y
apportioned pro rata 按比例分摊 gEE\y{y
apportionment 分配；分摊 R hLVg~x
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 L5:$U>H(
apportionment formula 分摊方程式 0v$~90)
apportionment of estate duty 遗产税的分摊
c=.(!qdH
appraisal 估价；评估 e'b(gD}
appreciable growth 可观增长 85xR2 <:
appreciable impact 显着影响 XA
L1|] S
appreciable increase 可观增长 -4_$ln w$
appreciation 增值；升值 Z!X0U7& U
appreciation against other currencies 相对其他货币升值 m$T-s|SY
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 fNZ__gO
!%
appreciation tax 增值税 [ 87,s .MK
appropriation 拨款；拨用；拨付
zi`o#+
appropriation account 拨款帐目 fMyti$1~
Appropriation Bill 拨款法案 ,',o'2=!
appropriation-in-aid system 补助拨款办法 P 1' al
approved assets 核准资产 1 Nd2{(
approved basket stock 认可一篮子证券 y>e.~5 ;
approved budget 核准预算 6a r
approved charitable donation 认可慈善捐款 w!clI8v/
approved charitable institution 认可慈善机构 zu|\fP
approved currency 核准货币；认可货币 9o:Lz5 o
approved estimates 核准预算 $a
Xer:
approved estimates of expenditure 核准开支预算 HBx= \%;n
approved overseas insurer 核准海外保险人 |64~ K\X
approved overseas trust company 核准海外信托公司 W#WV fr
approved pooled investment fund 核准汇集投资基金 0T5L _%c
approved provident fund scheme 认可公积金计划 L AAHE v
approved provision 核准拨款 :y jKL^G>
approved redeemable share 核准可赎回股份 ]^K 4i)\
approved regional stock 认可地区性证券 G?/ DrnK:
approved retirement scheme 认可退休金计划 pOG1jI5<{8
approved subordinated loan 核准附属贷款
3]3|
arbitrage 套戥；套汇；套利 9.B
KI/
arbitrageur 套戥者；套汇者 #d2.\X}A"3
arbitrary amount 临时款项 R/>@
+
arrangement 措施；安排；协定
HcSX sF
arrears 欠款 oJ|j#+Ft
arrears of pay 欠付薪酬 ;
)^`3`
arrears of revenue 逾期未收税款；逾期未收的帐项 {
W{]L:
articles of association 组织章程；组织细则；组织章程细则 Ob& <]
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 u-G+ j)
ascertainment of profit 确定利润 R2]Z kg
"Asia Clear" “亚洲结算系统”
