allotment 分配；配股 Pzzzv^+
allotment notice 股份配售通知；配股通知 n
Yx[9H N
allotment of shares 股份分配 /'DAB**
allowable 可获宽免；免税的 h= '&^1
allowable business loss 可扣除的营业亏损 1N $OXLu
allowable expenses 可扣税的支出 W#g!Usf:/
allowance 免税额；津贴；备抵；准备金 ',[A KXJ
allowance for debts 债项的免税额 5Xxdm-0
allowance for depreciation by wear and tear 耗损折旧免税额 ?E!M%c@,
allowance for funeral expenses 殡殓费的免税额 >wqWIw.w>
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 .{t5_,P
allowance for repairs and outgoings 修葺及支出方面的免税额 .R` _"7
allowance to debtor 给债务人的津贴 dRzeHuF92
alteration of capital 资本更改 X{cB%t
o
alternate trustee 候补受托人 8u)>o*
:
amalgamation 合并 !U4YA1>>
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6bj77CoB
ambit of charges 征税范围；收费范围 NKFeN D
amended valuation 经修订的估值 3'L =S
American Commodities Exchange 美国商品交易所 3; z1Hp2X
American Express Bank Limited 美国运通银行 ]Gm4gd`
American Stock Exchange 美国证券交易所 TW 1`{SM
amortization 摊销 Xbx=h ^S
amount due from banks 存放银行同业的款项 9wfE^E1
amount due from banks abroad 存放海外银行同业的款项 )Az0.}
amount due from holding companies 控股公司欠款 8v/,< eARJ
amount due from local banks 存放本港银行同业的款项 mnZ fk
amount due to banks 银行同业的存款 b (H J|
amount due to banks abroad 海外银行同业的存款 S3HyB
b
amount due to holding companies 控股公司存款 Q1kM 4Up
amount due to local banks 本港银行同业的存款 imM #
z y
amount due to outport banks 外埠银行同业的存款 )xU+M{p-os
amount for note issue 发行纸币的款额 B)DuikV.D
amount of bond 担保契据的款额 <6.`(isph
amount of consideration 代价款额 n|
H8O3 @
amount of contribution 供款数额 % mPv1 $FH
amount of indebtedness 负债款额 L^C B#5uG
amount of principal of the loan 贷款本金额 t; #@t/`
amount of rates chargeable 应征差饷数额 yZ=O+H
amount of share capital 股本额 be-HF;lZe'
amount of sums assured 承保款额 1jz u-s ,F
amount of variation 变动幅度 $rQ7"w J
amount of vote 拨款数额 TT;ls<(Lg
amount payable 应付款额 Ed0}$ b
amount receivable 应收款额 8.wtv5eZ
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 `N}V i6FG
analysis 分析 . P5 ' \
ancillary risk 附属风险 #$U/*~m $
annual account 周年帐目；周年帐目报表；年度决算；年结 @[\zO'|
annual accounting date 年结日期 >U\P^yU
annual allowance 每年免税额；年积金；年度津贴；年津 w?*79 u
annual balance 年度余额 e p5`&g]3
annual disposable income 每年可动用收入 v`Y{.>[ H[
annual estimates 周年预算 eFy
{VpO+
annual fee 年费 ^u90N>Dvq
annual general meeting 周年大会 yfqe6-8U
annual growth rate 年增率；每年增长率 'bH~
KK5
annual long-term supplement 长期个案每年补助金 vqoK9
annual pensionable emolument 可供计算退休金的年薪 Z{
9Io/
annual report 年报 m ss.\
Annual Report on the Consumer Price Index 《消费物价指数年报》 ON>l%Ae4G
annual return 周年报表；周年申报表；每年报税表格 b,jo94.G
Annual Return Rules 《周年报表规则》 q!><:"#[G
annual review of consumer prices 每年消费物价回顾 C^_m>H3b
annual roll-forward basis 逐年延展方式 iN0'/)ar
annual salary 年薪 BVus3Y5IJQ
annual statement 年度报表；年度决算表 +_*iF5 \
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 3;uLBuZOCN
annuitant 年金受益人 6h&t% T
annuity 年金 h ~._R6y
annuity contract 年金合约 XXwo(trs~=
annuity on human life 人寿年金 2"}Vfy
antecedent debt 先前的债项 /c!^(5K
fT
ante-dated cheque 倒填日期支票 Fwvc+ a
anticipated expenditure 预期开支 &oZU=CN
anticipated net profit 预期纯利 ,|#biT-<T
anticipated revenue 预期收入 |RXXj [z
anti-inflation measure 反通货膨胀措施 \fvm6$ rZ^
anti-inflationary stance 反通货膨胀立场 T.%y eJiE
apparent deficit 表面赤字 H |`D3z.c
apparent financial solvency 表面偿债能力 IZ Q*D
)
apparent partner 表面合伙人 CZy3]O"qW
application for personal assessment 个人入息课税申请书 K,PN:
application of fund 资金应用 Ui1s ]R
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 ,5T1QWn^f
appointed actuary 委任精算师 &b%2Jx[+
appointed auditor 委任核数师；委任审计师 b8%
TwYp
appointed trustee 委任的受托人
Jko=E
appointer 委任人 qMA";Frt3N
apportioned pro rata 按比例分摊 -V" W
apportionment 分配；分摊 4OAR ["f
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 QaA?UzB
apportionment formula 分摊方程式 j`Ek :
apportionment of estate duty 遗产税的分摊 _2<UcC~
appraisal 估价；评估 ~GJ;;v1b2
appreciable growth 可观增长 z/WGL
appreciable impact 显着影响 ^ e $!19g
appreciable increase 可观增长 ?Ycl!0m
appreciation 增值；升值 m9D Tz$S.
appreciation against other currencies 相对其他货币升值 7G Erh,
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 nq+6ipx
appreciation tax 增值税 +T,A^(&t
appropriation 拨款；拨用；拨付 X(#8EY}X
appropriation account 拨款帐目 >b:5&s\9
Appropriation Bill 拨款法案 |S<!
' rY
appropriation-in-aid system 补助拨款办法 U(OkTJxv+
approved assets 核准资产 *p\fb7Pu_3
approved basket stock 认可一篮子证券 X68.*VHh0
approved budget 核准预算 ^;[_CF _
approved charitable donation 认可慈善捐款 6T_Ya)
approved charitable institution 认可慈善机构 # 3RElI
approved currency 核准货币；认可货币 /
+ais 3
approved estimates 核准预算 QOPh3+.5
approved estimates of expenditure 核准开支预算 N
K@6U_/W
approved overseas insurer 核准海外保险人 6rCUq
approved overseas trust company 核准海外信托公司 PJ<qqA`!
approved pooled investment fund 核准汇集投资基金 ~ *^o[~x]\
approved provident fund scheme 认可公积金计划 E]a ;Ydf~
approved provision 核准拨款 { utnbt mu
approved redeemable share 核准可赎回股份 XJwgh y?(
approved regional stock 认可地区性证券 _[l&{,
approved retirement scheme 认可退休金计划 tqp i{e
approved subordinated loan 核准附属贷款 ?
s) 6 YF
arbitrage 套戥；套汇；套利 bT AY5\wB
arbitrageur 套戥者；套汇者 /L| x3RHs
arbitrary amount 临时款项 nYv keT
arrangement 措施；安排；协定 W+4Bx=Mj
arrears 欠款 k ;SKQN
arrears of pay 欠付薪酬 \CS 4aIp
arrears of revenue 逾期未收税款；逾期未收的帐项 }w >UNGUMh
articles of association 组织章程；组织细则；组织章程细则 q @ wX=
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *M>~$h7
ascertainment of profit 确定利润 gv(MX
;B#
"Asia Clear" “亚洲结算系统”
