allotment 分配；配股 iK'bV<V&7
allotment notice 股份配售通知；配股通知 e9"<.: &
allotment of shares 股份分配 ADlPdkmym
allowable 可获宽免；免税的 v8_H aA$5Y
allowable business loss 可扣除的营业亏损 UiF ? Nx~
allowable expenses 可扣税的支出 tAc[r)xFw
allowance 免税额；津贴；备抵；准备金 Sxf<8Px9i
allowance for debts 债项的免税额 *\:u}'[
allowance for depreciation by wear and tear 耗损折旧免税额 n%W~+
allowance for funeral expenses 殡殓费的免税额
EC
&w9:R
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
`q%Z/!}
allowance for repairs and outgoings 修葺及支出方面的免税额
fW|1AUD,
allowance to debtor 给债务人的津贴 (fb&5=Wzw
alteration of capital 资本更改 (&+
~hW5d
alternate trustee 候补受托人 ;
lnh;0B
amalgamation 合并 ImyB4welo
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 O B l-6W
ambit of charges 征税范围；收费范围 Y
b 6(KT
amended valuation 经修订的估值 P+,\x&Vr
American Commodities Exchange 美国商品交易所
8X[G)J;
American Express Bank Limited 美国运通银行 1}B
W
American Stock Exchange 美国证券交易所 S1*n 4w.H
amortization 摊销 .B_) w:oF
amount due from banks 存放银行同业的款项 w/E4wp
amount due from banks abroad 存放海外银行同业的款项 }4 5|
amount due from holding companies 控股公司欠款 bgL`FW i3
amount due from local banks 存放本港银行同业的款项 z(K[ i?&
amount due to banks 银行同业的存款 ]X;Ty\UD&
amount due to banks abroad 海外银行同业的存款 @T>)fKCg
amount due to holding companies 控股公司存款 Cf
J@| Rh
amount due to local banks 本港银行同业的存款 8cF-kfbfZ
amount due to outport banks 外埠银行同业的存款 95[yGO>ZYz
amount for note issue 发行纸币的款额 d,
6 Z
amount of bond 担保契据的款额 ld$LG6[PA
amount of consideration 代价款额 c_ v j't
amount of contribution 供款数额 HE7JQP!q
amount of indebtedness 负债款额 9Clddjf?c
amount of principal of the loan 贷款本金额 tWdj "n%
amount of rates chargeable 应征差饷数额 Tg )Fr)
amount of share capital 股本额 )9{?C4NQ
amount of sums assured 承保款额 |:L<Ko
amount of variation 变动幅度 <s)+V6 \E
amount of vote 拨款数额
& tkkn2t
amount payable 应付款额 TOeJnk
amount receivable 应收款额 Iy6 "2$%a
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 L&][730
analysis 分析 MjQKcL4%7
ancillary risk 附属风险 N9Y,%lQ|B8
annual account 周年帐目；周年帐目报表；年度决算；年结 8s6[?=nM
annual accounting date 年结日期 Q!z g=_z-
annual allowance 每年免税额；年积金；年度津贴；年津 P`c Eu6:
annual balance 年度余额 :|EM1-lwf
annual disposable income 每年可动用收入 `6?r.;wj
annual estimates 周年预算 (Lo<3a-]
annual fee 年费 u&9|9+"N
annual general meeting 周年大会 $DJp|(8
annual growth rate 年增率；每年增长率 @;"HslU\Q
annual long-term supplement 长期个案每年补助金 3)Wi?
-
annual pensionable emolument 可供计算退休金的年薪 VSc;}LH
annual report 年报 "=MRzSke3
Annual Report on the Consumer Price Index 《消费物价指数年报》 @ {j'Pf'
annual return 周年报表；周年申报表；每年报税表格 d_-{ -@
Annual Return Rules 《周年报表规则》 GCkc[]2p
annual review of consumer prices 每年消费物价回顾 XTXRC$B
annual roll-forward basis 逐年延展方式 QA+qFP
annual salary 年薪 ?tQ
U ZO
annual statement 年度报表；年度决算表 ac p-4g+j
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 ICTl{|i ]
annuitant 年金受益人 &JV e
- .
annuity 年金 j$4To
t
annuity contract 年金合约 .zAB)rNc
|
annuity on human life 人寿年金 .fk!~8b[Q+
antecedent debt 先前的债项 h?
p&9[e`
ante-dated cheque 倒填日期支票 aqK<}jy
anticipated expenditure 预期开支 q UY;CEf
anticipated net profit 预期纯利 V)^ nVD)e
anticipated revenue 预期收入 LBk1Qw}-
anti-inflation measure 反通货膨胀措施 gxycw4kz
anti-inflationary stance 反通货膨胀立场 K lzsr,
apparent deficit 表面赤字 k$9oUE,
apparent financial solvency 表面偿债能力 lCr
apparent partner 表面合伙人 xwW[6Ah
application for personal assessment 个人入息课税申请书 CD
:@OI
application of fund 资金应用 =m xmJFA
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 ]6v6&YV
appointed actuary 委任精算师 <*<7p{x
appointed auditor 委任核数师；委任审计师 sF :3|Yy0
appointed trustee 委任的受托人 }b ~ ;x6
appointer 委任人 O~.A}
apportioned pro rata 按比例分摊
S^]i
apportionment 分配；分摊 jFZJ #'CNS
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
O%AQ'['
apportionment formula 分摊方程式 hub1rY|No
apportionment of estate duty 遗产税的分摊 nzmv>s&UW
appraisal 估价；评估 f>g>7OsD]
appreciable growth 可观增长 {a- p/\U
appreciable impact 显着影响 P ^R224R
appreciable increase 可观增长 $cHA_$ `
appreciation 增值；升值 o}mD1q0yE
appreciation against other currencies 相对其他货币升值 L5 Rj;qhi
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )f>s\T
appreciation tax 增值税 bEfxu;Su 3
appropriation 拨款；拨用；拨付 =P\H}?PF
appropriation account 拨款帐目 7z9gsi
Appropriation Bill 拨款法案 0.4c|-n
appropriation-in-aid system 补助拨款办法 _f
z-fG 1
approved assets 核准资产 \/*r45!
approved basket stock 认可一篮子证券 6 :K~w<mMJ
approved budget 核准预算 &EYO[~D06
approved charitable donation 认可慈善捐款 -)(HG)3
approved charitable institution 认可慈善机构 Z#I
RNFj
approved currency 核准货币；认可货币 7 _)'Re#
approved estimates 核准预算 qd6XKl\5
approved estimates of expenditure 核准开支预算 ymT&[+V
approved overseas insurer 核准海外保险人 a]|P rjPI
approved overseas trust company 核准海外信托公司 s
NZ{OD+
approved pooled investment fund 核准汇集投资基金 `%EMhk
approved provident fund scheme 认可公积金计划 /PN[ g~3
approved provision 核准拨款 J~9l+?
approved redeemable share 核准可赎回股份 c~[L ;_
approved regional stock 认可地区性证券 X3
D ( 2W
approved retirement scheme 认可退休金计划 )=V
0
approved subordinated loan 核准附属贷款 (0g@Z `r
arbitrage 套戥；套汇；套利 tbrjTeC
arbitrageur 套戥者；套汇者 ";AM3
arbitrary amount 临时款项 y)X 1!3~(
arrangement 措施；安排；协定 `ySLic`
arrears 欠款 pi[:"}m]/P
arrears of pay 欠付薪酬 TXD\i Dq
arrears of revenue 逾期未收税款；逾期未收的帐项 6;i]v|M-
articles of association 组织章程；组织细则；组织章程细则 ; 6Js
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 rwGY )9 |
ascertainment of profit 确定利润 .YKqYN?y4
"Asia Clear" “亚洲结算系统”
