allotment 分配；配股 ]gG&X3jaKq
allotment notice 股份配售通知；配股通知 Q]<6i
allotment of shares 股份分配 l"app]uVZ
allowable 可获宽免；免税的 HA0 Rv#p
allowable business loss 可扣除的营业亏损 ~#y( ]Xec2
allowable expenses 可扣税的支出
-
j_
allowance 免税额；津贴；备抵；准备金 A~%h*nZc%I
allowance for debts 债项的免税额 APM! xX=N
allowance for depreciation by wear and tear 耗损折旧免税额 @]xH t&j
allowance for funeral expenses 殡殓费的免税额 t 'im\_$F
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Z@ZSn0
allowance for repairs and outgoings 修葺及支出方面的免税额 3KN>t)A#
allowance to debtor 给债务人的津贴 KW-g $ Ma
alteration of capital 资本更改 \+Pk"M
alternate trustee 候补受托人 j2%?-(U
amalgamation 合并 wC~LZSTt
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 D ~LU3 #n
ambit of charges 征税范围；收费范围 ? fmW'vs
amended valuation 经修订的估值 QDpzIj Jj
American Commodities Exchange 美国商品交易所 %% A==_b
American Express Bank Limited 美国运通银行 Zt
H{2j0
American Stock Exchange 美国证券交易所 n06Jg+
amortization 摊销 uPQrDr5
amount due from banks 存放银行同业的款项 3}AT t".
amount due from banks abroad 存放海外银行同业的款项 ?2i\E RG?
amount due from holding companies 控股公司欠款 [2
Ot=t6]
amount due from local banks 存放本港银行同业的款项 E{W(5.kb;i
amount due to banks 银行同业的存款 +!Lz]@9K
amount due to banks abroad 海外银行同业的存款 U Rb
amount due to holding companies 控股公司存款 tX
3y{W10"
amount due to local banks 本港银行同业的存款 Xl\yOMfp
amount due to outport banks 外埠银行同业的存款 (Q~ (t
amount for note issue 发行纸币的款额 NQ qq\h
amount of bond 担保契据的款额 ]#t5e>o|
amount of consideration 代价款额 ST7Xgma-
amount of contribution 供款数额 KmE<+/x~?
amount of indebtedness 负债款额 @1^:V- =
amount of principal of the loan 贷款本金额 X Cf!xIv
amount of rates chargeable 应征差饷数额 :Co+haW
amount of share capital 股本额 t o2y#4'.
amount of sums assured 承保款额 d6ABgQi0
amount of variation 变动幅度 m. DC
amount of vote 拨款数额 ^dCSk==
amount payable 应付款额 (X( c.Jj
amount receivable 应收款额 `R{ ZED
l'
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 fw+ VR.#2H
analysis 分析 9G"-~C"e3
ancillary risk 附属风险 Aa`'g0wmc
annual account 周年帐目；周年帐目报表；年度决算；年结 @(_f}S gfE
annual accounting date 年结日期 *^t7 ?f[
annual allowance 每年免税额；年积金；年度津贴；年津 #uillSV
annual balance 年度余额 l5fF.A7TT
annual disposable income 每年可动用收入 9d1 G u"
annual estimates 周年预算 z }f;_NX
annual fee 年费 %5|DdpES
annual general meeting 周年大会 #7yy7Y5
annual growth rate 年增率；每年增长率 hD! 9[Gb
annual long-term supplement 长期个案每年补助金 w\2yippI
annual pensionable emolument 可供计算退休金的年薪 &7m)K>E27
annual report 年报 :dkBr@u96O
Annual Report on the Consumer Price Index 《消费物价指数年报》 Fl;!'1
annual return 周年报表；周年申报表；每年报税表格 Y~+`F5xX<
Annual Return Rules 《周年报表规则》 ?2$0aq
annual review of consumer prices 每年消费物价回顾 9 &p;2/H
annual roll-forward basis 逐年延展方式 ;$>wuc'L
annual salary 年薪 9HJA:k*k|
annual statement 年度报表；年度决算表 ?)V}_%fVv
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 }$T!qMst{
annuitant 年金受益人 k<cv80lhK
annuity 年金 xzjG|"a[GB
annuity contract 年金合约 1?5UVv_F
annuity on human life 人寿年金 [tY
+P7j9)
antecedent debt 先前的债项 b"QeCw#v`>
ante-dated cheque 倒填日期支票 PZsq9; P$
anticipated expenditure 预期开支 g7),si*
anticipated net profit 预期纯利 H G)c\b
anticipated revenue 预期收入 Pu7cL
anti-inflation measure 反通货膨胀措施 {%Ujp9
i
anti-inflationary stance 反通货膨胀立场 xPJ
kadu
apparent deficit 表面赤字 8`S6BkfC|
apparent financial solvency 表面偿债能力 J~UR v)g
apparent partner 表面合伙人
}j /r
application for personal assessment 个人入息课税申请书 sM8 AORd
application of fund 资金应用 LwL\CE_6+
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 $bi@,&t;
appointed actuary 委任精算师 Z Uxlk+o9d
appointed auditor 委任核数师；委任审计师 y$^.HI02jP
appointed trustee 委任的受托人 >W[#-jA_Z
appointer 委任人 q\gvX
76 a
apportioned pro rata 按比例分摊 BpQ/$?5E"
apportionment 分配；分摊 jQ[M4)>_k`
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8NS1* \z
apportionment formula 分摊方程式 %/(>>*}Kw|
apportionment of estate duty 遗产税的分摊 "-;l{tL
appraisal 估价；评估 2r~&+0sBP
appreciable growth 可观增长 |#D$9+
appreciable impact 显着影响 Rf .b_Y@O
appreciable increase 可观增长 qmJ^@dxs
appreciation 增值；升值 +m8gS;
'R4
appreciation against other currencies 相对其他货币升值 U& < Nhh
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 FTfe jk!
appreciation tax 增值税 d3| oKP6
appropriation 拨款；拨用；拨付 :5M7*s)e16
appropriation account 拨款帐目 `!$I6KxT
Appropriation Bill 拨款法案 lC&B4zec
appropriation-in-aid system 补助拨款办法 ;uazQyo6
approved assets 核准资产 %Kq`8
approved basket stock 认可一篮子证券 (~<9\ZJs
approved budget 核准预算 ugI9rxT]Kv
approved charitable donation 认可慈善捐款 Sn lKPd
approved charitable institution 认可慈善机构 A/4HR]
approved currency 核准货币；认可货币 c#6g[TE@
approved estimates 核准预算 k)a-odNrb
approved estimates of expenditure 核准开支预算 L9=D,C~
approved overseas insurer 核准海外保险人 C'c9 AoE5>
approved overseas trust company 核准海外信托公司 +#c3Y ;JP
approved pooled investment fund 核准汇集投资基金 AqzPwO^
approved provident fund scheme 认可公积金计划 i@C$O.m(
approved provision 核准拨款 &4Sc wK:
approved redeemable share 核准可赎回股份 Wqu][Wa[Z
approved regional stock 认可地区性证券 "x* 5g*k
approved retirement scheme 认可退休金计划 - ^sbf.
approved subordinated loan 核准附属贷款 G} &{]w@
arbitrage 套戥；套汇；套利 K"g`,G6S
arbitrageur 套戥者；套汇者 Y$nI9
arbitrary amount 临时款项 yvV ]|B@sO
arrangement 措施；安排；协定 RbJbVFz8C
arrears 欠款 V; 1i/{
arrears of pay 欠付薪酬 trM)&aQto
arrears of revenue 逾期未收税款；逾期未收的帐项 a\Dw*h?b~
articles of association 组织章程；组织细则；组织章程细则 +3o
4KB}
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 mM-7
j z
ascertainment of profit 确定利润 ^1`T_+#[s
"Asia Clear" “亚洲结算系统”
