allotment 分配；配股 }n[Bq
#
allotment notice 股份配售通知；配股通知 ,q</@}.\wN
allotment of shares 股份分配 6"%2,`Nu
allowable 可获宽免；免税的 ?Aw 3lH#:
allowable business loss 可扣除的营业亏损 kqf8= y
allowable expenses 可扣税的支出 zlkW
U
allowance 免税额；津贴；备抵；准备金 |yv]Y/ =
allowance for debts 债项的免税额 O X3Xy7
allowance for depreciation by wear and tear 耗损折旧免税额 ? s4oDi| :
allowance for funeral expenses 殡殓费的免税额 8ds}+TtbY
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 gjZx8oIoP
allowance for repairs and outgoings 修葺及支出方面的免税额 dz,+tR~
allowance to debtor 给债务人的津贴 a 8Qfk Oe
alteration of capital 资本更改 bA *"ei+!
alternate trustee 候补受托人 Cuv|6t75 '
amalgamation 合并 #(dhBEXPW;
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 UkfA}b^@v
ambit of charges 征税范围；收费范围 Hirr=a 3
amended valuation 经修订的估值 x4 hO$3o
American Commodities Exchange 美国商品交易所 OG}KqG!n
American Express Bank Limited 美国运通银行 0WXV c
American Stock Exchange 美国证券交易所 PbN3;c3
amortization 摊销 AT y mKJ
amount due from banks 存放银行同业的款项 vJThU$s-
amount due from banks abroad 存放海外银行同业的款项 8&?p
amount due from holding companies 控股公司欠款
m n`5pha
amount due from local banks 存放本港银行同业的款项 +XQP jg
amount due to banks 银行同业的存款 yHOqzq56
amount due to banks abroad 海外银行同业的存款 9b%j.Q-W
amount due to holding companies 控股公司存款 R@$+t:}
amount due to local banks 本港银行同业的存款 nx$bM( .
amount due to outport banks 外埠银行同业的存款 0 _HJ.g!
amount for note issue 发行纸币的款额 _.-#E$6s#q
amount of bond 担保契据的款额 ?RJdn]`4j
amount of consideration 代价款额 oX {@
'B
amount of contribution 供款数额 ZQ|gt*
amount of indebtedness 负债款额 -#OwJ*-U
amount of principal of the loan 贷款本金额 C [0MA ,^
amount of rates chargeable 应征差饷数额 <(?'
s9
amount of share capital 股本额 ) w3
,
amount of sums assured 承保款额 m{O
Dz :
amount of variation 变动幅度 Iu%^*K%
amount of vote 拨款数额 J@gm@ jLc
amount payable 应付款额 pJocI_v9
amount receivable 应收款额 xy vND
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Q[
jI=$Q)
analysis 分析 p9Z ].5Pd"
ancillary risk 附属风险
[9J:bD
annual account 周年帐目；周年帐目报表；年度决算；年结 $$\V 2%v
annual accounting date 年结日期 W[fT
R?n
annual allowance 每年免税额；年积金；年度津贴；年津 y:C)%cv}*
annual balance 年度余额 bl`D+/V
annual disposable income 每年可动用收入 ;/R kM S
annual estimates 周年预算 s!aO*\[<h
annual fee 年费 ?N`qLGRm
annual general meeting 周年大会 HM
90Sb
annual growth rate 年增率；每年增长率 {=q EBbM
annual long-term supplement 长期个案每年补助金 X
'xUwT|_+
annual pensionable emolument 可供计算退休金的年薪 U Q)!|@&
annual report 年报 .Nk}Z9L]k
Annual Report on the Consumer Price Index 《消费物价指数年报》 },v&r kwR
annual return 周年报表；周年申报表；每年报税表格 Xout:dn
Annual Return Rules 《周年报表规则》 !*5_pGe
annual review of consumer prices 每年消费物价回顾 W
w^7^q&
annual roll-forward basis 逐年延展方式 FN>L7
*,0
annual salary 年薪 ^glX1 )
annual statement 年度报表；年度决算表 6N&| 2: U
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 : q(D (mK
annuitant 年金受益人 . Jptj
annuity 年金 w"BIv9N
annuity contract 年金合约 .(JE-upJ"
annuity on human life 人寿年金 x
~wNO/
antecedent debt 先前的债项 tg3zXJ4k_
ante-dated cheque 倒填日期支票 pL8H8kn
anticipated expenditure 预期开支 ?P%|P
anticipated net profit 预期纯利 Etw~*
anticipated revenue 预期收入 K[e`t%2_
anti-inflation measure 反通货膨胀措施 K[*h+YO
anti-inflationary stance 反通货膨胀立场 We\KDU\n
apparent deficit 表面赤字 nT #37v
apparent financial solvency 表面偿债能力 +)?, {eE|
apparent partner 表面合伙人 'frWu6]<
4
application for personal assessment 个人入息课税申请书 gU~
L@R_D
application of fund 资金应用 UmYD ]
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 hN[X 1*
appointed actuary 委任精算师 hr%U>U9 F
appointed auditor 委任核数师；委任审计师 |y klT
appointed trustee 委任的受托人 u2 Y N[|V
appointer 委任人 7,f:Qi@g
apportioned pro rata 按比例分摊 !;TR2Zcn
apportionment 分配；分摊
ccRlql(
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $y8mK|3.3u
apportionment formula 分摊方程式 u
IAZo;
apportionment of estate duty 遗产税的分摊 =[ s 8q2V
appraisal 估价；评估 j,\tejl1
appreciable growth 可观增长 #]k0Z~Bl
appreciable impact 显着影响 FMoJ"6Q
appreciable increase 可观增长 15o9CaQw4"
appreciation 增值；升值 Fs?( UM
appreciation against other currencies 相对其他货币升值 tp7oc_s?.
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _cR6ik zW(
appreciation tax 增值税 kea e.6[
appropriation 拨款；拨用；拨付 u$ap H{
appropriation account 拨款帐目 UP}feN
Appropriation Bill 拨款法案
0K&_D)
appropriation-in-aid system 补助拨款办法 @8QFP
3\1
approved assets 核准资产 d:A\<F
approved basket stock 认可一篮子证券 H3!,d`D.N
approved budget 核准预算 Rk}\)r\
approved charitable donation 认可慈善捐款 ]gb _Nv
approved charitable institution 认可慈善机构 wj}=@HS,3!
approved currency 核准货币；认可货币 n/xXQ7y
approved estimates 核准预算 dv}8Y H["
approved estimates of expenditure 核准开支预算 n; Lo
approved overseas insurer 核准海外保险人 ~u};XhZ
approved overseas trust company 核准海外信托公司 "(Mvl1^BT
approved pooled investment fund 核准汇集投资基金 f;e_04K
approved provident fund scheme 认可公积金计划 th5
X? so
approved provision 核准拨款 O'"YJ,
approved redeemable share 核准可赎回股份 @P*ylB}?Q
approved regional stock 认可地区性证券 ~ &t!$
approved retirement scheme 认可退休金计划 ^!q 08`0
approved subordinated loan 核准附属贷款 >?^~s(t
arbitrage 套戥；套汇；套利 CR%D\I$o
arbitrageur 套戥者；套汇者 J>><o:~@
arbitrary amount 临时款项 wYZy e^7
arrangement 措施；安排；协定 S Cgyp(
arrears 欠款 g7 .7E6%H
arrears of pay 欠付薪酬 <sm#D"GpP
arrears of revenue 逾期未收税款；逾期未收的帐项 -k WO2
articles of association 组织章程；组织细则；组织章程细则 TFAYVK~
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 es. jh
ascertainment of profit 确定利润 f+*J
ue
"Asia Clear" “亚洲结算系统”
