allotment 分配；配股 G_WFg$7G%
allotment notice 股份配售通知；配股通知 a kj#.aYk
allotment of shares 股份分配 )REegFN@
allowable 可获宽免；免税的 iqF|IVPoi
allowable business loss 可扣除的营业亏损 Yl
1l$[A$
allowable expenses 可扣税的支出 ~Y1nU-
allowance 免税额；津贴；备抵；准备金 Vf(..8
allowance for debts 债项的免税额 ZXj* Vu$_4
allowance for depreciation by wear and tear 耗损折旧免税额 P e}
T
allowance for funeral expenses 殡殓费的免税额 1U ah IePf
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 sC f)#6mI
allowance for repairs and outgoings 修葺及支出方面的免税额 RP^L.X(7^
allowance to debtor 给债务人的津贴 pgUjje>#
alteration of capital 资本更改 _Kli~$c& M
alternate trustee 候补受托人 'K23oQwDB
amalgamation 合并 [pt U }
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 OgK' ~j
ambit of charges 征税范围；收费范围 TC gW^iu
amended valuation 经修订的估值 PTQN.[bBh
American Commodities Exchange 美国商品交易所 >N0 L
American Express Bank Limited 美国运通银行 kB?Uw#
American Stock Exchange 美国证券交易所 ?>R(;B|ER
amortization 摊销 nh+ h3"-d
amount due from banks 存放银行同业的款项 | @B|o-
amount due from banks abroad 存放海外银行同业的款项 yJw.z#bB#
amount due from holding companies 控股公司欠款 OSJL,F,
amount due from local banks 存放本港银行同业的款项 &[ |Z2}
amount due to banks 银行同业的存款 uowdzJ7
amount due to banks abroad 海外银行同业的存款 1 yS: `
amount due to holding companies 控股公司存款 D;:p6q}hT
amount due to local banks 本港银行同业的存款 bvl!^xO]
amount due to outport banks 外埠银行同业的存款 -23sm~ `
amount for note issue 发行纸币的款额 |*~SR.[`
amount of bond 担保契据的款额 HbCcROl(
amount of consideration 代价款额 1O2V!?P
amount of contribution 供款数额 =Q# (2
amount of indebtedness 负债款额 _GoFwVO
amount of principal of the loan 贷款本金额 .8|"@
amount of rates chargeable 应征差饷数额 +wGvY r
amount of share capital 股本额 /BS yanro
amount of sums assured 承保款额 $m-@ICG#
amount of variation 变动幅度 f?QP(+M5.
amount of vote 拨款数额 (AG((eV
amount payable 应付款额 z
wn#E
amount receivable 应收款额 TD/ 4lL~(x
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *y~~~ 'J/
analysis 分析 7<*g'6JG[
ancillary risk 附属风险 4`sW_
ks
annual account 周年帐目；周年帐目报表；年度决算；年结 B;<zA' 1
annual accounting date 年结日期 2%-/}'G*
annual allowance 每年免税额；年积金；年度津贴；年津 e[QEOx/-h2
annual balance 年度余额 |/u ,6`
annual disposable income 每年可动用收入 E]p
D p
/D
annual estimates 周年预算 'kJyE9*xU.
annual fee 年费 R$2\Xl@qQF
annual general meeting 周年大会 "JgwL_2
annual growth rate 年增率；每年增长率 WuQ;Da0+_F
annual long-term supplement 长期个案每年补助金 Q+IB&LdE
annual pensionable emolument 可供计算退休金的年薪 *"V) h I5
annual report 年报 _]< Tv3]RK
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~kI$8oAry
annual return 周年报表；周年申报表；每年报税表格 U_wIx
Annual Return Rules 《周年报表规则》 S;u 2B_/
annual review of consumer prices 每年消费物价回顾
[1e/@eC5
annual roll-forward basis 逐年延展方式 ~qE:Nz0@
annual salary 年薪 <Ug1g0.
annual statement 年度报表；年度决算表 Nm#[ A4
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 > =Na, D
annuitant 年金受益人 "!#KQ' 'R
annuity 年金 WXa<(\S\V
annuity contract 年金合约 Bl+PJ
0
annuity on human life 人寿年金 |-]'~ @~
antecedent debt 先前的债项 $L72%T
ante-dated cheque 倒填日期支票 C jz(-018
anticipated expenditure 预期开支 2t3)$\ylQp
anticipated net profit 预期纯利 ,H] S-uK~
anticipated revenue 预期收入 q3u:Tpn4%
anti-inflation measure 反通货膨胀措施 Go7 oj'"
anti-inflationary stance 反通货膨胀立场 s[t?At->
apparent deficit 表面赤字
*n 9=Q9
apparent financial solvency 表面偿债能力 A ? [Wfq|
apparent partner 表面合伙人 v|rBOv
application for personal assessment 个人入息课税申请书 nYTPcT4x|
application of fund 资金应用 eB<R"Yvi
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 *3(mNpi{_
appointed actuary 委任精算师 <@>l9_
=R
appointed auditor 委任核数师；委任审计师 u"U7aYGkY
appointed trustee 委任的受托人 l(Uwci
appointer 委任人 r_Pi)MPc
apportioned pro rata 按比例分摊 V+$fh2t
apportionment 分配；分摊 }Rq{9j,%
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Yo}QW;,g
apportionment formula 分摊方程式 kq> I?wg
apportionment of estate duty 遗产税的分摊 15kkf~Z <t
appraisal 估价；评估 GjX6
noqT
appreciable growth 可观增长 6&"GTK
appreciable impact 显着影响 rotu#?B
appreciable increase 可观增长 ? RI D4xu!
appreciation 增值；升值 TV?MB(mN
appreciation against other currencies 相对其他货币升值 =DXN`]uN
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 mv#*%St5
appreciation tax 增值税 a6 "-, Kg
appropriation 拨款；拨用；拨付 1 -s G`%
appropriation account 拨款帐目 E_#?;l>
Appropriation Bill 拨款法案 [`! %u3
appropriation-in-aid system 补助拨款办法 rb]?" lizi
approved assets 核准资产 ^(Wu$\S A
approved basket stock 认可一篮子证券 7DWGYvv [
approved budget 核准预算 PeJIa
%iE
approved charitable donation 认可慈善捐款 5jsZ Jpk$
approved charitable institution 认可慈善机构 2CV? cm
approved currency 核准货币；认可货币 SnY{|
approved estimates 核准预算 z6 .^a-sU5
approved estimates of expenditure 核准开支预算 M AL;XcRR
approved overseas insurer 核准海外保险人 [6\b(kS+
approved overseas trust company 核准海外信托公司 ULzrJbP'7
approved pooled investment fund 核准汇集投资基金 2u(G:cR
approved provident fund scheme 认可公积金计划 1H8/b D
approved provision 核准拨款 IJD E{)
approved redeemable share 核准可赎回股份 V}Ce3wgvA
approved regional stock 认可地区性证券 M]SeNYDy
approved retirement scheme 认可退休金计划 b[ ~-b
approved subordinated loan 核准附属贷款 =OFx4 #6a
arbitrage 套戥；套汇；套利 m TL JajE/
arbitrageur 套戥者；套汇者 k\-h-0[|
arbitrary amount 临时款项 + .QJZo_
arrangement 措施；安排；协定 H`rd b E
arrears 欠款 JgBC:t^\pV
arrears of pay 欠付薪酬 ;KT5qiqYH
arrears of revenue 逾期未收税款；逾期未收的帐项 yV*4|EkvW
articles of association 组织章程；组织细则；组织章程细则 KY\=D 2m
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 _7 '5I A
ascertainment of profit 确定利润 Sv!JA#Ag
"Asia Clear" “亚洲结算系统”
