allotment 分配；配股 #}1yBxB<=
allotment notice 股份配售通知；配股通知 9|jMN
j]vo
allotment of shares 股份分配 Uv k:
allowable 可获宽免；免税的 MNh:
NFCRA
allowable business loss 可扣除的营业亏损 hXH+C-%{
allowable expenses 可扣税的支出 FS7D
allowance 免税额；津贴；备抵；准备金 D{7sfkcJ
allowance for debts 债项的免税额 W<#Kam :8e
allowance for depreciation by wear and tear 耗损折旧免税额 ybf,pDY#f
allowance for funeral expenses 殡殓费的免税额 f3;[Z S
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 = m|<~t
allowance for repairs and outgoings 修葺及支出方面的免税额 `MT.<5H
allowance to debtor 给债务人的津贴 Cf 202pF3y
alteration of capital 资本更改 9
n5uO[D
alternate trustee 候补受托人 a{e1g93}
amalgamation 合并 k-4z2qB
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ndyI sR
ambit of charges 征税范围；收费范围 *"jlsI
amended valuation 经修订的估值 (wH+ 0
American Commodities Exchange 美国商品交易所 U*EBH
American Express Bank Limited 美国运通银行 . Z`xNp
American Stock Exchange 美国证券交易所 2*W|s7cc
amortization 摊销 ]'<}kJtN.
amount due from banks 存放银行同业的款项 \1u^ ?cBd
amount due from banks abroad 存放海外银行同业的款项 s_Z5M2o
amount due from holding companies 控股公司欠款 n1x3q/~
amount due from local banks 存放本港银行同业的款项 0#5&*
amount due to banks 银行同业的存款 4<EC50@.
amount due to banks abroad 海外银行同业的存款 C,O9?t
amount due to holding companies 控股公司存款
'0Q/oU
amount due to local banks 本港银行同业的存款 ,-n_( U
amount due to outport banks 外埠银行同业的存款 E.B6u, Te
amount for note issue 发行纸币的款额 tPk> hzW
amount of bond 担保契据的款额 >y!R}`&0^t
amount of consideration 代价款额 >YdL B@
amount of contribution 供款数额 Z@ec}`UO|u
amount of indebtedness 负债款额 B0g?!.#23
amount of principal of the loan 贷款本金额 ocS}4.a@
amount of rates chargeable 应征差饷数额 -g"Wi@Qr
amount of share capital 股本额
zGL.+ @
amount of sums assured 承保款额 `/G9*tIR8g
amount of variation 变动幅度 1k%HGQM{
amount of vote 拨款数额 Q*f0YjH!
amount payable 应付款额 @]]\r.DG
amount receivable 应收款额 s=R^2 ;^
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 A/ Sj>Y1j
analysis 分析 u3cl7~- yW
ancillary risk 附属风险 V\
c`O
annual account 周年帐目；周年帐目报表；年度决算；年结 F)aF.'$-/
annual accounting date 年结日期 i:
&$I=
annual allowance 每年免税额；年积金；年度津贴；年津 bvl!^xO]
annual balance 年度余额 -23sm~ `
annual disposable income 每年可动用收入 i hct~y-9W
annual estimates 周年预算 HbCcROl(
annual fee 年费 1O2V!?P
annual general meeting 周年大会 =Q# (2
annual growth rate 年增率；每年增长率 _GoFwVO
annual long-term supplement 长期个案每年补助金 .8|"@
annual pensionable emolument 可供计算退休金的年薪 'O
7>w%#
annual report 年报 YvUV9qps~
Annual Report on the Consumer Price Index 《消费物价指数年报》 7?y([i
\y
annual return 周年报表；周年申报表；每年报税表格 =Qw T)KRB%
Annual Return Rules 《周年报表规则》 R x@0EPV
annual review of consumer prices 每年消费物价回顾 p8iKZI]g
annual roll-forward basis 逐年延展方式 5sB~.z@
annual salary 年薪 D4{
<~/oBv
annual statement 年度报表；年度决算表 2p *!up(
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 Gfep m$*%
annuitant 年金受益人 5z.Y }
annuity 年金 2%-/}'G*
annuity contract 年金合约 e[QEOx/-h2
annuity on human life 人寿年金 |/u ,6`
antecedent debt 先前的债项 d(vt 0
ante-dated cheque 倒填日期支票 MMQ\V (C
anticipated expenditure 预期开支 B?d +^sz]
anticipated net profit 预期纯利 "JgwL_2
anticipated revenue 预期收入 WuQ;Da0+_F
anti-inflation measure 反通货膨胀措施 Q+IB&LdE
anti-inflationary stance 反通货膨胀立场 *"V) h I5
apparent deficit 表面赤字 _]< Tv3]RK
apparent financial solvency 表面偿债能力 T|--ZRYn
apparent partner 表面合伙人 ~ T=a]V
application for personal assessment 个人入息课税申请书 ;IT'6m`@W
application of fund 资金应用 3'55!DE
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 5hDm[*83
appointed actuary 委任精算师 !#4b#l(e6
appointed auditor 委任核数师；委任审计师 =>e>
r~cW
appointed trustee 委任的受托人 Tog'3k9Uw
appointer 委任人 Ibv`/8xh
apportioned pro rata 按比例分摊 cmp@Ow"c
apportionment 分配；分摊 A4)TJY
3g
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 m*14n_m'
apportionment formula 分摊方程式 !3ji]q;uF
apportionment of estate duty 遗产税的分摊
C5TC@ w1*
appraisal 估价；评估 nKch:g
appreciable growth 可观增长 AD7&-=p&w
appreciable impact 显着影响 +@+*sVb
appreciable increase 可观增长 : TP\pH 7E
appreciation 增值；升值 ( n!8>>+1C
appreciation against other currencies 相对其他货币升值 rL/H{.@$`
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 e' 3y^Vg
appreciation tax 增值税 MwD8a<2Dg
appropriation 拨款；拨用；拨付 "i\^GK=
appropriation account 拨款帐目 %d0BQ|
Appropriation Bill 拨款法案 EuKkIr/(
appropriation-in-aid system 补助拨款办法 T?*f}J
approved assets 核准资产 }4q1"iMlO
approved basket stock 认可一篮子证券 cE *d (g
approved budget 核准预算 r rs0|=
approved charitable donation 认可慈善捐款 C! |Y z=e
approved charitable institution 认可慈善机构 ._6Q "JAB
approved currency 核准货币；认可货币 /kqa|=-`q
approved estimates 核准预算 * $Z?Owl7
approved estimates of expenditure 核准开支预算 L1MG(" R
approved overseas insurer 核准海外保险人 ,a ":/ /[
approved overseas trust company 核准海外信托公司 cJ'OqV F
approved pooled investment fund 核准汇集投资基金 pE{Ecrc3|
approved provident fund scheme 认可公积金计划 -]Aqt/w"l
approved provision 核准拨款 Ime" }*9
approved redeemable share 核准可赎回股份 5M#L O@U
approved regional stock 认可地区性证券 4mm>6w8NT
approved retirement scheme 认可退休金计划 iE^=Vf;
approved subordinated loan 核准附属贷款 dlioa Yc
arbitrage 套戥；套汇；套利 T:*l+<?
arbitrageur 套戥者；套汇者 rs0Wy
arbitrary amount 临时款项 O&@CT] )8
arrangement 措施；安排；协定 ( J.k\d
arrears 欠款 YLb$/6gj6
arrears of pay 欠付薪酬 UYhxgPGsj
arrears of revenue 逾期未收税款；逾期未收的帐项 FlT5R*m
articles of association 组织章程；组织细则；组织章程细则 ZDm Y${J
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 xk s M e
ascertainment of profit 确定利润 Fm[3Btn
"Asia Clear" “亚洲结算系统”
