allotment 分配；配股 w-2&6o<n-
allotment notice 股份配售通知；配股通知 ) aoB -Lu
allotment of shares 股份分配 Z(Da?6#1
allowable 可获宽免；免税的 d:/8P985
allowable business loss 可扣除的营业亏损 ?^Sk1 7G
allowable expenses 可扣税的支出 rZRcy9$y>
allowance 免税额；津贴；备抵；准备金 aE}1~`
allowance for debts 债项的免税额 TDI8L\rr
allowance for depreciation by wear and tear 耗损折旧免税额 0kN;S
SX!
allowance for funeral expenses 殡殓费的免税额 whb |N2
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 49f- u
allowance for repairs and outgoings 修葺及支出方面的免税额 }~P%S( zB
allowance to debtor 给债务人的津贴 kp3(/`xP
alteration of capital 资本更改 36>pa
alternate trustee 候补受托人 ;t!n%SnK9!
amalgamation 合并 (]7*Kq
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 mv@cGdxu
ambit of charges 征税范围；收费范围 p:M#F:
amended valuation 经修订的估值 5,=Y i$x
American Commodities Exchange 美国商品交易所 +|.}oL^}G
American Express Bank Limited 美国运通银行 "|W .o=R
American Stock Exchange 美国证券交易所 ;t47 cUm6j
amortization 摊销 =a rk?<E
amount due from banks 存放银行同业的款项 hW*2Le!I
amount due from banks abroad 存放海外银行同业的款项 }Ictnb
amount due from holding companies 控股公司欠款 j]7|5mC78
amount due from local banks 存放本港银行同业的款项 Ta #vD_QP
amount due to banks 银行同业的存款 Z J(/cD
amount due to banks abroad 海外银行同业的存款 SQ#6~zxl
amount due to holding companies 控股公司存款 /UeLf $%ZW
amount due to local banks 本港银行同业的存款 -_=0PW5{
amount due to outport banks 外埠银行同业的存款 PoMkFG6
amount for note issue 发行纸币的款额 VlKy6PSIg
amount of bond 担保契据的款额 Ore$yI}!m
amount of consideration 代价款额 >}QRMn|@H
amount of contribution 供款数额 tq=1C=h
amount of indebtedness 负债款额 .(o]d{ '-}
amount of principal of the loan 贷款本金额 gA
]7YHc
amount of rates chargeable 应征差饷数额 D|I(2%aC
amount of share capital 股本额 1@IRx{v$
amount of sums assured 承保款额 C
G'NC\x5
amount of variation 变动幅度 K%LDOVE8e
amount of vote 拨款数额 xw
: v|(
amount payable 应付款额
'$Jt }O
amount receivable 应收款额 Z :f0>
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 G%)?jg@EA
analysis 分析 \V @SCA '
ancillary risk 附属风险 }_XW?^/8
annual account 周年帐目；周年帐目报表；年度决算；年结 GZT}a
MMSJ
annual accounting date 年结日期 m1_?xU
annual allowance 每年免税额；年积金；年度津贴；年津 P8NKp O\
annual balance 年度余额 )g
dv!
annual disposable income 每年可动用收入 Ab7hW(/
annual estimates 周年预算 J#Fe"
annual fee 年费 y8: 0VZox
annual general meeting 周年大会 4W8rb'B!Ay
annual growth rate 年增率；每年增长率 992;~lBu
annual long-term supplement 长期个案每年补助金 XuJwZN!(
annual pensionable emolument 可供计算退休金的年薪 20m6-rkI<}
annual report 年报 >_M}l @1
Annual Report on the Consumer Price Index 《消费物价指数年报》 THH rGvb
annual return 周年报表；周年申报表；每年报税表格 > 7!aZO
Annual Return Rules 《周年报表规则》 "_+X#P
x
annual review of consumer prices 每年消费物价回顾 `XYT:'
annual roll-forward basis 逐年延展方式 zF /}s_><*
annual salary 年薪 o ^~6RZ
annual statement 年度报表；年度决算表 qx
3.oU
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 etf ft8
annuitant 年金受益人 1=#r$H
annuity 年金 qGkrG38K
annuity contract 年金合约 Qv8#{y@U
annuity on human life 人寿年金 *pP"u::S
antecedent debt 先前的债项 Orh5d 7+S
ante-dated cheque 倒填日期支票 ]6OrL
TmP
anticipated expenditure 预期开支 rP ;~<IxEr
anticipated net profit 预期纯利 IcL3.(!]l
anticipated revenue 预期收入 :{4G= UbAI
anti-inflation measure 反通货膨胀措施 r0 G#BPgdR
anti-inflationary stance 反通货膨胀立场 $o\p[ "DP
apparent deficit 表面赤字 0!=e1_
apparent financial solvency 表面偿债能力 [2w3c4K
apparent partner 表面合伙人 p
ALB[;9g
application for personal assessment 个人入息课税申请书 EC1q#;:
application of fund 资金应用 4W9 !_:j(j
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 qq-&z 6;$
appointed actuary 委任精算师 xy
mK|
appointed auditor 委任核数师；委任审计师 C
koPno
appointed trustee 委任的受托人 > 0 !J]gK
appointer 委任人 *"
<tFQ
apportioned pro rata 按比例分摊 { EJVZG:&
apportionment 分配；分摊 }=
A6Jv(j
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 QXJ D' c
apportionment formula 分摊方程式 N)Qj^bD!
apportionment of estate duty 遗产税的分摊 B0p>' O2
appraisal 估价；评估 ~b\7 qx_a9
appreciable growth 可观增长 CW\o >yh
appreciable impact 显着影响 'lC"wP&$
appreciable increase 可观增长 gZM{]G Q
appreciation 增值；升值 ;YZ w{|gsh
appreciation against other currencies 相对其他货币升值 dMGu9k~u
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 fH`1 dU
appreciation tax 增值税 i`& yPw
appropriation 拨款；拨用；拨付 y
fTnj: Fz
appropriation account 拨款帐目 &8"a 7$
Appropriation Bill 拨款法案 8e>;E
appropriation-in-aid system 补助拨款办法 y=h2_jt
approved assets 核准资产 ,_NO[+5U
approved basket stock 认可一篮子证券 TeqFy( Dr
approved budget 核准预算 gp- wl u4
approved charitable donation 认可慈善捐款 6./&l9{h+
approved charitable institution 认可慈善机构 4L!{U@ '
approved currency 核准货币；认可货币 6FEtq,;0w
approved estimates 核准预算 7]e]Y>wZap
approved estimates of expenditure 核准开支预算 )\mklM9Z
approved overseas insurer 核准海外保险人 W\eB
approved overseas trust company 核准海外信托公司 R2]?9\II
approved pooled investment fund 核准汇集投资基金 pvmm" f
approved provident fund scheme 认可公积金计划 v@>hjie
approved provision 核准拨款 oeIB1DaI
approved redeemable share 核准可赎回股份 [&NF0c[i
approved regional stock 认可地区性证券 4]
?
approved retirement scheme 认可退休金计划 I$f:K]|.m!
approved subordinated loan 核准附属贷款 G QF7]j/
arbitrage 套戥；套汇；套利 &}T`[ d_Z
arbitrageur 套戥者；套汇者 sK?[ 1BI
arbitrary amount 临时款项 *3"C"4S
arrangement 措施；安排；协定 AZl=w`;/O%
arrears 欠款 -8 &f=J )
arrears of pay 欠付薪酬
!Z=`Wk5
arrears of revenue 逾期未收税款；逾期未收的帐项 [*}[W6
3v
articles of association 组织章程；组织细则；组织章程细则 ][G<CO`k
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 I">z#@CT
ascertainment of profit 确定利润 ~-M7
"Asia Clear" “亚洲结算系统”
