allotment 分配；配股 7`- Zuf
allotment notice 股份配售通知；配股通知 Q8:Has
allotment of shares 股份分配 m'Amli@[
allowable 可获宽免；免税的 n Ot&pq7
allowable business loss 可扣除的营业亏损 oRm L
{UDZ
allowable expenses 可扣税的支出 K SbK EA
allowance 免税额；津贴；备抵；准备金 9oyE$S h]
allowance for debts 债项的免税额 V,
Z|tB^
allowance for depreciation by wear and tear 耗损折旧免税额 4,bv)Im+ `
allowance for funeral expenses 殡殓费的免税额 |'.*K]Yp
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 G"-?&)M#a
allowance for repairs and outgoings 修葺及支出方面的免税额 6LOnU~l,
allowance to debtor 给债务人的津贴 e}D3d=6`
alteration of capital 资本更改 9A/\h3HrJ
alternate trustee 候补受托人 _7Rr=_1}
amalgamation 合并 Jv>gwV{
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 A sQ)q
ambit of charges 征税范围；收费范围 \l'
m[jy>
amended valuation 经修订的估值 6 CV*
Z\b
American Commodities Exchange 美国商品交易所 AYt%`Y.!
American Express Bank Limited 美国运通银行
#zG&|<hc
American Stock Exchange 美国证券交易所 MuYk};f
amortization 摊销
WQ~;;. v#
amount due from banks 存放银行同业的款项 In:9\7~jC
amount due from banks abroad 存放海外银行同业的款项 TC @s
amount due from holding companies 控股公司欠款 8| ):`u
amount due from local banks 存放本港银行同业的款项 wg7V-+@i
amount due to banks 银行同业的存款 o9| nJ;
amount due to banks abroad 海外银行同业的存款 V@B__`y7
amount due to holding companies 控股公司存款 S'|,oUWDb
amount due to local banks 本港银行同业的存款 !S^AgZ~
amount due to outport banks 外埠银行同业的存款 9i'jj N
amount for note issue 发行纸币的款额 6TQoqH8@U
amount of bond 担保契据的款额 D N'3QQn
amount of consideration 代价款额 i 'a?kSy
amount of contribution 供款数额 ]p _L)
amount of indebtedness 负债款额 -9%:ilX~
amount of principal of the loan 贷款本金额 WB?jRYp
amount of rates chargeable 应征差饷数额 NE"@Bk
cm
amount of share capital 股本额 X>d"]GD
amount of sums assured 承保款额 =+/eLKG
amount of variation 变动幅度 SFB~
->db
amount of vote 拨款数额 C\3y {s
amount payable 应付款额 1 9&<|qTz
amount receivable 应收款额 udxFz2>_l$
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 xe#FUS
3
analysis 分析 )2pbpbWX>
ancillary risk 附属风险 o}$XH,-9&
annual account 周年帐目；周年帐目报表；年度决算；年结 FemC Lvu
annual accounting date 年结日期 NM W#AZVd
annual allowance 每年免税额；年积金；年度津贴；年津 DQNnNsP:M-
annual balance 年度余额 NV)!7~r}:
annual disposable income 每年可动用收入 &)8:h+&Z
annual estimates 周年预算 0@ yXi
annual fee 年费 |S_T^'<W
annual general meeting 周年大会 Fw/6?:C}O6
annual growth rate 年增率；每年增长率 FYOD
Upn
annual long-term supplement 长期个案每年补助金 ?5U2D%t
annual pensionable emolument 可供计算退休金的年薪 Da&vb
D-Bg
annual report 年报 [DJ flCR&
Annual Report on the Consumer Price Index 《消费物价指数年报》 :}yi -/_8!
annual return 周年报表；周年申报表；每年报税表格 Q~814P 8]
Annual Return Rules 《周年报表规则》 03xa'Of>
annual review of consumer prices 每年消费物价回顾 hh Sy0
annual roll-forward basis 逐年延展方式 3 j! 3E
annual salary 年薪 RSr
%n1
annual statement 年度报表；年度决算表 ~3UQ|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 k ]W[ `
annuitant 年金受益人 V_>\ 9m
annuity 年金 a#^B 2
annuity contract 年金合约 $ .C=H[QC
annuity on human life 人寿年金 rFIqC:=
antecedent debt 先前的债项 {n(b{ ibl
ante-dated cheque 倒填日期支票 vbkI^+=,YY
anticipated expenditure 预期开支 d{rQzia"mV
anticipated net profit 预期纯利 vh
"R 'o
anticipated revenue 预期收入 g+Dz scIT
anti-inflation measure 反通货膨胀措施 *n; !G8\
anti-inflationary stance 反通货膨胀立场 ICuF %
apparent deficit 表面赤字 ^:K3vC[h;c
apparent financial solvency 表面偿债能力 aY3^C q(r
apparent partner 表面合伙人 x N=i]~
application for personal assessment 个人入息课税申请书 6S\C}U/
application of fund 资金应用 D5$wT
I
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 $h^wG)s2P
appointed actuary 委任精算师 @'YS1 N<
appointed auditor 委任核数师；委任审计师 ~;O v-^tp
appointed trustee 委任的受托人 LL] zT H0
appointer 委任人 CJ(NgYC h
apportioned pro rata 按比例分摊 2 uG0/7
apportionment 分配；分摊 W [Of|?
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (H )2 s Y
apportionment formula 分摊方程式 _Bj)r}~7#
apportionment of estate duty 遗产税的分摊 SLO%7%>p
appraisal 估价；评估 i7
]
4W
appreciable growth 可观增长 &Q+Ln,(&L
appreciable impact 显着影响 HKF H/eV
appreciable increase 可观增长 J+[_W d
appreciation 增值；升值 #@^t;)|
appreciation against other currencies 相对其他货币升值 7Ok;Lt!x
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 g1XZ5P} f
appreciation tax 增值税 `1' 6bp`Z
appropriation 拨款；拨用；拨付 I*LknU@
appropriation account 拨款帐目 #rxVd
7f
Appropriation Bill 拨款法案 KQacoUHrK?
appropriation-in-aid system 补助拨款办法 %R@X>2l/_
approved assets 核准资产 eyefW n&
approved basket stock 认可一篮子证券 Dp
vk \ t
approved budget 核准预算 0.dgoq 3u
approved charitable donation 认可慈善捐款 .}'qUPNR
approved charitable institution 认可慈善机构 RMX:9aQ3F
approved currency 核准货币；认可货币 MG[o%I96
approved estimates 核准预算 &Ts-a$Z7?S
approved estimates of expenditure 核准开支预算 p+ l !6
approved overseas insurer 核准海外保险人 _Xn qb+
approved overseas trust company 核准海外信托公司 W.z;B<
approved pooled investment fund 核准汇集投资基金 !xP8# |1
approved provident fund scheme 认可公积金计划 EG0WoUX|
approved provision 核准拨款 *_R]*o!W'
approved redeemable share 核准可赎回股份 [`p=(/I&L
approved regional stock 认可地区性证券 K/A*<<r
~
approved retirement scheme 认可退休金计划 RM d[Yr2e
approved subordinated loan 核准附属贷款 @.G[s)x
arbitrage 套戥；套汇；套利 =3q/F7-
arbitrageur 套戥者；套汇者 ?g?L3vRK
arbitrary amount 临时款项 Wi[ ~fI8^!
arrangement 措施；安排；协定 -`<kCW"
arrears 欠款 $wmvKQc{lx
arrears of pay 欠付薪酬 .gG1kW A-
arrears of revenue 逾期未收税款；逾期未收的帐项 .7i` (F)
articles of association 组织章程；组织细则；组织章程细则 .{ 44a$)
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Of{/t1o?
ascertainment of profit 确定利润 M>&%(4K
"Asia Clear" “亚洲结算系统”
