allotment 分配；配股 ,JK0
N_=
allotment notice 股份配售通知；配股通知 Z'k?lkB2i
allotment of shares 股份分配 lN5PKsGl
allowable 可获宽免；免税的 Ce<z[?u
allowable business loss 可扣除的营业亏损 {%>~
]9E
allowable expenses 可扣税的支出 dZ(Z]`L,B
allowance 免税额；津贴；备抵；准备金 >@ bU8}rT
allowance for debts 债项的免税额 DKMkCPX%
allowance for depreciation by wear and tear 耗损折旧免税额 .@nfqv7{
allowance for funeral expenses 殡殓费的免税额 H9TeMY
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 !] uB4
allowance for repairs and outgoings 修葺及支出方面的免税额 7lwI]/ZH*
allowance to debtor 给债务人的津贴 V*te8HIe
alteration of capital 资本更改 PV"\9OIKb.
alternate trustee 候补受托人 p2b~k[
amalgamation 合并 iExKi1knx
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 k CGb~+
ambit of charges 征税范围；收费范围 sRcd{)|Cq
amended valuation 经修订的估值 M61Nl)|mx&
American Commodities Exchange 美国商品交易所 .{8[o[w
=
American Express Bank Limited 美国运通银行 w ]T_%mdk
American Stock Exchange 美国证券交易所 fI0"#i v}
amortization 摊销 C 7m/<
amount due from banks 存放银行同业的款项 R#~l[S8u^
amount due from banks abroad 存放海外银行同业的款项 *:
FS/ ir
amount due from holding companies 控股公司欠款 _$IWr)8f
amount due from local banks 存放本港银行同业的款项 !F}GSDDV*
amount due to banks 银行同业的存款 =2GKv7q$x,
amount due to banks abroad 海外银行同业的存款 lW #2 ox
amount due to holding companies 控股公司存款 ceks~[rP
amount due to local banks 本港银行同业的存款 pwHe&7e#
amount due to outport banks 外埠银行同业的存款
3)=ix. wW
amount for note issue 发行纸币的款额 RF2I_4
amount of bond 担保契据的款额 jMI30
amount of consideration 代价款额 {RI^zNgs[
amount of contribution 供款数额 qlPIxd
amount of indebtedness 负债款额 7)#JrpTj%
amount of principal of the loan 贷款本金额 :/][ n9J^
amount of rates chargeable 应征差饷数额 Ofoh4BL'1@
amount of share capital 股本额 Kz q^f=p
amount of sums assured 承保款额 t d\g
k
amount of variation 变动幅度
9 $X" D
amount of vote 拨款数额 JleClB(2n/
amount payable 应付款额 k3B_M9>!
amount receivable 应收款额 5X];?(VTsb
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
R7z @y o
analysis 分析 .c<U5/
ancillary risk 附属风险 }I}GA:~$%
annual account 周年帐目；周年帐目报表；年度决算；年结 f&5S`} C
annual accounting date 年结日期 R'B_YKHBY
annual allowance 每年免税额；年积金；年度津贴；年津 0k\,z(e
annual balance 年度余额
& _;=]t s
annual disposable income 每年可动用收入 `:r-&QdU o
annual estimates 周年预算 8kU(>' ^_:
annual fee 年费 =(TMcu$4`
annual general meeting 周年大会 `]GL3cIh:
annual growth rate 年增率；每年增长率 $/Q\B(X3
annual long-term supplement 长期个案每年补助金 |p*cI @
annual pensionable emolument 可供计算退休金的年薪 A 9l d9
R
annual report 年报 K`X'Hg#_P2
Annual Report on the Consumer Price Index 《消费物价指数年报》 {GT5
annual return 周年报表；周年申报表；每年报税表格 #H Jlm1d
Annual Return Rules 《周年报表规则》 ,s}&|+
'"
annual review of consumer prices 每年消费物价回顾 d<=!*#q;o
annual roll-forward basis 逐年延展方式 3My}u>
annual salary 年薪 ;IPk+,hpmi
annual statement 年度报表；年度决算表 .@ ;5"
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 U_aI!` WXd
annuitant 年金受益人 L)7{_s
annuity 年金 Moi RAO
annuity contract 年金合约 >^#Li wm
annuity on human life 人寿年金 =$^}"} $
antecedent debt 先前的债项 k:j?8o3
ante-dated cheque 倒填日期支票 L * 6<h
anticipated expenditure 预期开支 CUC]-]8
anticipated net profit 预期纯利 I= [0 9o
anticipated revenue 预期收入 c@]G;> o
anti-inflation measure 反通货膨胀措施 @*6_Rp"@
anti-inflationary stance 反通货膨胀立场 d,meKQ n
apparent deficit 表面赤字 W>{&"
5
apparent financial solvency 表面偿债能力 bqF?!t<B
apparent partner 表面合伙人 "k"+qR`fH
application for personal assessment 个人入息课税申请书 $'!n4}$}
application of fund 资金应用 N@'l: N'f4
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 #
E8?2]
appointed actuary 委任精算师 !_c6 `o
W
appointed auditor 委任核数师；委任审计师 @sd{V
appointed trustee 委任的受托人 {~g7&+9x*
appointer 委任人 :TnU} i_/h
apportioned pro rata 按比例分摊 "<&o
;x<
apportionment 分配；分摊 fyx Q{J
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 L4u.cH J}0
apportionment formula 分摊方程式 f<<$!]\
apportionment of estate duty 遗产税的分摊 v {1g`E
appraisal 估价；评估 }p)a 7x
n}
appreciable growth 可观增长 [CV0sYEA
appreciable impact 显着影响 ~<W a $~oY
appreciable increase 可观增长 B<@ a&QBTg
appreciation 增值；升值 e cvZwL
appreciation against other currencies 相对其他货币升值 [% Dh0hOg
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /@&uaw
appreciation tax 增值税 V0#E7u`4
appropriation 拨款；拨用；拨付 *z~J ]
appropriation account 拨款帐目 O7&OCo|b%>
Appropriation Bill 拨款法案 P6v@
Sn
appropriation-in-aid system 补助拨款办法 1T,Bd!g
approved assets 核准资产 Fgh an.F
approved basket stock 认可一篮子证券 Skux&'N:
approved budget 核准预算 ^ 6t" A
approved charitable donation 认可慈善捐款 m<MN.
R7
approved charitable institution 认可慈善机构 %$_?%X0=t
approved currency 核准货币；认可货币 ^b.fci{1m
approved estimates 核准预算 FY+@fy
approved estimates of expenditure 核准开支预算 K TE*Du
approved overseas insurer 核准海外保险人 wlP%
U
approved overseas trust company 核准海外信托公司 wmP[\^c%$j
approved pooled investment fund 核准汇集投资基金 98{n6$\
approved provident fund scheme 认可公积金计划 $K|2 k7
approved provision 核准拨款 1o
approved redeemable share 核准可赎回股份 D2:ShyYAS
approved regional stock 认可地区性证券 3VQmo\li
approved retirement scheme 认可退休金计划 "(+aWvb
approved subordinated loan 核准附属贷款 cZt5;"xgr]
arbitrage 套戥；套汇；套利 ]I nDcE
arbitrageur 套戥者；套汇者 oJ=u
pnBn-
arbitrary amount 临时款项 ZU9Rvtb KB
arrangement 措施；安排；协定 T?-K}PUcQ
arrears 欠款 % <%r
arrears of pay 欠付薪酬 M|$A)D1
arrears of revenue 逾期未收税款；逾期未收的帐项 <(~geN
articles of association 组织章程；组织细则；组织章程细则 _9/Af1 X
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =G rg
ascertainment of profit 确定利润 2+LvlS)C
"Asia Clear" “亚洲结算系统”
