allotment 分配；配股 #B88w9
b`D
allotment notice 股份配售通知；配股通知 fx_7X15
allotment of shares 股份分配 _<+!
allowable 可获宽免；免税的 VWj]X7v
allowable business loss 可扣除的营业亏损 %|I~8>m
allowable expenses 可扣税的支出 %u, H2 *
allowance 免税额；津贴；备抵；准备金 U,gg@!1GJo
allowance for debts 债项的免税额 fk<0~ tE
allowance for depreciation by wear and tear 耗损折旧免税额 QgqR9 3Ic
allowance for funeral expenses 殡殓费的免税额 F
*
=>=
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +4Aj/$%[q
allowance for repairs and outgoings 修葺及支出方面的免税额 u3a"[DB9c
allowance to debtor 给债务人的津贴 @>}!g9c
alteration of capital 资本更改 bE74Ui
alternate trustee 候补受托人 ]o$aGrZ
amalgamation 合并 5V':3o;D__
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 tda#9i[pkH
ambit of charges 征税范围；收费范围 8d?r )/~
amended valuation 经修订的估值 *P7 H=Yf&
American Commodities Exchange 美国商品交易所 UMILAoR
American Express Bank Limited 美国运通银行 z\Hg@J&#
American Stock Exchange 美国证券交易所 mSm:>hBd
amortization 摊销 uZL,+C e|
amount due from banks 存放银行同业的款项 w
&1_k:Z&
amount due from banks abroad 存放海外银行同业的款项 /H/@7>
amount due from holding companies 控股公司欠款 uD0T()J.P5
amount due from local banks 存放本港银行同业的款项 oJ734v [X
amount due to banks 银行同业的存款 HL]8E}e\"
amount due to banks abroad 海外银行同业的存款 XD%@Y~>+
amount due to holding companies 控股公司存款 t 1}R#NB
amount due to local banks 本港银行同业的存款 BpBMFEiP
amount due to outport banks 外埠银行同业的存款 i/ E" E7
amount for note issue 发行纸币的款额 <| 8N\FU{
amount of bond 担保契据的款额 S3 12#X(%
amount of consideration 代价款额 ) l g>'O
amount of contribution 供款数额 bWWZG l
9
amount of indebtedness 负债款额 v+Mi"ZA d
amount of principal of the loan 贷款本金额 L|ZxB7xk
amount of rates chargeable 应征差饷数额 {P')$f)
amount of share capital 股本额 0Lb:N]5m8
amount of sums assured 承保款额 i ]x_ W@h
amount of variation 变动幅度 TS4Yzq,f
amount of vote 拨款数额 cQ}3?
v
amount payable 应付款额 #0$fZ
amount receivable 应收款额 "QSmxr
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *Tc lc u
analysis 分析 $0 ]xeD0X
ancillary risk 附属风险 V3D`pt\[x
annual account 周年帐目；周年帐目报表；年度决算；年结 ?,
B4
annual accounting date 年结日期 JOwm|%>3a
annual allowance 每年免税额；年积金；年度津贴；年津 Fi)(~ji:
annual balance 年度余额 \.ukZqB3
0
annual disposable income 每年可动用收入 3fGL(5|_
annual estimates 周年预算 2(I S*idq
annual fee 年费 Z<D8{&AjS
annual general meeting 周年大会 &~= FX e0S
annual growth rate 年增率；每年增长率 5tx!LGOK
annual long-term supplement 长期个案每年补助金 sbv2*fno5
annual pensionable emolument 可供计算退休金的年薪 "`Q &s
annual report 年报 & _cH9zw@
Annual Report on the Consumer Price Index 《消费物价指数年报》 HpP82X xj
annual return 周年报表；周年申报表；每年报税表格 rj}O2~W~4
Annual Return Rules 《周年报表规则》 ?}g
^/g !
annual review of consumer prices 每年消费物价回顾 V#X#rDfJZ
annual roll-forward basis 逐年延展方式 M
h"X9-Ot
annual salary 年薪 {o oztC
annual statement 年度报表；年度决算表 B@ w/wH
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 ?_ 476A
annuitant 年金受益人 s!<RWy+
annuity 年金 9]C%2!Ur,
annuity contract 年金合约 ,>+B>lbJ*
annuity on human life 人寿年金 %>'Zy6C<j
antecedent debt 先前的债项 d! {]CZ"@
ante-dated cheque 倒填日期支票 =xw+cs1,x
anticipated expenditure 预期开支 JAx0( MZO
anticipated net profit 预期纯利
[
s4|+
anticipated revenue 预期收入 )E |{.K
anti-inflation measure 反通货膨胀措施 ;
DXsPp ZC
anti-inflationary stance 反通货膨胀立场 TB}6iIe
apparent deficit 表面赤字 ^XX_ qC'1
apparent financial solvency 表面偿债能力 k,eo+qH.Hz
apparent partner 表面合伙人 fn#qcZv?
application for personal assessment 个人入息课税申请书 Z_U4Yy'NNw
application of fund 资金应用 ]
f{3_M[
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 JR_%v=n~x
appointed actuary 委任精算师 s
P
oh\n
appointed auditor 委任核数师；委任审计师 .8wf {y
appointed trustee 委任的受托人 po\(O8#5U
appointer 委任人 12VIP-ABK
apportioned pro rata 按比例分摊 'B:8tv
apportionment 分配；分摊 O!!N@Q2g
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t!-\
:8n
apportionment formula 分摊方程式 j"hNkCF
apportionment of estate duty 遗产税的分摊 a8$ 4
appraisal 估价；评估 3{)!T;W d
appreciable growth 可观增长 fUMjLA|*I<
appreciable impact 显着影响 !
\VzX
appreciable increase 可观增长 H +' 6*akV
appreciation 增值；升值 Yt[LIn-v:
appreciation against other currencies 相对其他货币升值 cgnMoBIc
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 P!Brw7 2
appreciation tax 增值税
"1$X5?%
appropriation 拨款；拨用；拨付 8WE@ X)e
appropriation account 拨款帐目 <?nz> vz
Appropriation Bill 拨款法案 > ^=n|%
appropriation-in-aid system 补助拨款办法 X1HEeJ|
approved assets 核准资产 -Ew>3Q
approved basket stock 认可一篮子证券 L{&>,ww
approved budget 核准预算 S B~opN
approved charitable donation 认可慈善捐款 C$ p012D1
approved charitable institution 认可慈善机构 ~&? 57Sw*m
approved currency 核准货币；认可货币 0K' {w]Q
approved estimates 核准预算 in K]+H]{
approved estimates of expenditure 核准开支预算 <2d)4@B=
approved overseas insurer 核准海外保险人 f&j\g
YWq
approved overseas trust company 核准海外信托公司 v w 6$v
approved pooled investment fund 核准汇集投资基金 Wv|CJN;4
approved provident fund scheme 认可公积金计划 mqHcD8X
approved provision 核准拨款 uI$n7 \G!
approved redeemable share 核准可赎回股份 ? q7MbQw
approved regional stock 认可地区性证券 Iprt
ZqiL
approved retirement scheme 认可退休金计划 c2t`i
approved subordinated loan 核准附属贷款 _aYhW{wW
arbitrage 套戥；套汇；套利 L3 w.<h
arbitrageur 套戥者；套汇者 ,m [XeI
arbitrary amount 临时款项 ?wu@+
arrangement 措施；安排；协定 w mww7
arrears 欠款 !E&l=* lM.
arrears of pay 欠付薪酬 ny{S&f
arrears of revenue 逾期未收税款；逾期未收的帐项 Ni8% K6]z
articles of association 组织章程；组织细则；组织章程细则 t{g@z3
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 L(bD k'zi
ascertainment of profit 确定利润 {+zG.1o^
"Asia Clear" “亚洲结算系统”
