allotment 分配；配股 ]q37
H j
allotment notice 股份配售通知；配股通知 <Wg G=Kf)N
allotment of shares 股份分配 GMy oSe%1/
allowable 可获宽免；免税的 -ca]Q| m 8
allowable business loss 可扣除的营业亏损 B=^2g}mgK
allowable expenses 可扣税的支出 eKS:7:X
allowance 免税额；津贴；备抵；准备金 +Hi{ /{k0N
allowance for debts 债项的免税额 iiQ||P}5
allowance for depreciation by wear and tear 耗损折旧免税额 W *|OOa'
allowance for funeral expenses 殡殓费的免税额 vLD:(qTi
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Hv+:fr"
allowance for repairs and outgoings 修葺及支出方面的免税额 P'gT6*an,"
allowance to debtor 给债务人的津贴 n9w j[t1/
alteration of capital 资本更改 }$
w4SpR
alternate trustee 候补受托人 _{3k +DQ
amalgamation 合并 bmSpbX\
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 E ^'C " 6
ambit of charges 征税范围；收费范围
E)RI!0Ra
amended valuation 经修订的估值 Sk!v,gx
American Commodities Exchange 美国商品交易所 2>`m<&y
American Express Bank Limited 美国运通银行 _TV2)
American Stock Exchange 美国证券交易所 Qdh"X^^
amortization 摊销 B44]NsYks~
amount due from banks 存放银行同业的款项 \qRjXadj
amount due from banks abroad 存放海外银行同业的款项 l6 yB_ M
amount due from holding companies 控股公司欠款 ' aLPTVM^
amount due from local banks 存放本港银行同业的款项 e=YO.HT
amount due to banks 银行同业的存款 Z={UM/6w
amount due to banks abroad 海外银行同业的存款 IZzhJK M1V
amount due to holding companies 控股公司存款 zvWO 4\
amount due to local banks 本港银行同业的存款 ~ mHXz
amount due to outport banks 外埠银行同业的存款 LAOdH/*:
amount for note issue 发行纸币的款额 %kaTQ"PB
amount of bond 担保契据的款额 Fwg#d[
:u
amount of consideration 代价款额 /5a$@%
amount of contribution 供款数额 WX+< 4j
amount of indebtedness 负债款额 EXv\FUzo
amount of principal of the loan 贷款本金额 kJVM3F%
amount of rates chargeable 应征差饷数额 4UkP:Vz:
amount of share capital 股本额 WXRHG)nvL
amount of sums assured 承保款额 }6yxt9
amount of variation 变动幅度 ,dGFX]P
amount of vote 拨款数额 >Lo6='G
amount payable 应付款额 # mi0x06
amount receivable 应收款额 rin >r0o
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =k[(rvU3
analysis 分析 9Ba|J"?Y k
ancillary risk 附属风险 ZA 99vO
annual account 周年帐目；周年帐目报表；年度决算；年结 e2,<,~_K6
annual accounting date 年结日期 Q;{D8 #!
annual allowance 每年免税额；年积金；年度津贴；年津 # khyy-B=
annual balance 年度余额 WW,r9D:/
annual disposable income 每年可动用收入 znG
ZULa#
annual estimates 周年预算 Y9\]3Kno
annual fee 年费 bw<~R 2[
annual general meeting 周年大会 q(w1VcLZ
annual growth rate 年增率；每年增长率 0KNH=;d}
annual long-term supplement 长期个案每年补助金 n0
fF,?gm
annual pensionable emolument 可供计算退休金的年薪 s
/k
annual report 年报 kM6
EZ`mj
Annual Report on the Consumer Price Index 《消费物价指数年报》 !>"INmz
annual return 周年报表；周年申报表；每年报税表格 l7=$4As/hI
Annual Return Rules 《周年报表规则》 2-
| j
annual review of consumer prices 每年消费物价回顾 {VrAh*
#h
annual roll-forward basis 逐年延展方式 Q>#)LHX
annual salary 年薪 r!-L`GUm
annual statement 年度报表；年度决算表 ;
HR\R
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 bU Z&
}(/
annuitant 年金受益人 6+{ nw}e8
annuity 年金 y
.Td WnXx
annuity contract 年金合约 U)T/.L{0i
annuity on human life 人寿年金 q=j/s4~
antecedent debt 先前的债项 h}c6+@w&-
ante-dated cheque 倒填日期支票 Xs#?~~"aC
anticipated expenditure 预期开支 uBd = x<c\
anticipated net profit 预期纯利 ).O\O)K
anticipated revenue 预期收入 0t/z "
anti-inflation measure 反通货膨胀措施 &Pn%zfmMN
anti-inflationary stance 反通货膨胀立场 ZJ{+_ax0K
apparent deficit 表面赤字 "' i [~
apparent financial solvency 表面偿债能力 9\W 5
apparent partner 表面合伙人 2#Q"@
application for personal assessment 个人入息课税申请书 "O"^\f
application of fund 资金应用 d}^ :E
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 f;qKrw
appointed actuary 委任精算师 }f0^9(
appointed auditor 委任核数师；委任审计师 S^sW.(I
appointed trustee 委任的受托人 ix_$Ok
appointer 委任人 rE'
%MiIK
apportioned pro rata 按比例分摊 7\|NYT4
apportionment 分配；分摊 n"Z,-./m
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }lQn] q
apportionment formula 分摊方程式 o*5e14W(:
apportionment of estate duty 遗产税的分摊 S+bW D7
appraisal 估价；评估 _dRn0<#1(k
appreciable growth 可观增长 J6?_?XzToT
appreciable impact 显着影响 t]YLt ,
appreciable increase 可观增长 nk?xNe4
appreciation 增值；升值 eyl) uR
appreciation against other currencies 相对其他货币升值 $=6
kh+n@
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 HS |
g
appreciation tax 增值税 (B?xq1Q
appropriation 拨款；拨用；拨付 +T8XX@#
appropriation account 拨款帐目 ~{]m8a/ `6
Appropriation Bill 拨款法案 bI6 V &Dd
appropriation-in-aid system 补助拨款办法 PrYWha=c-
approved assets 核准资产 c )P%O
approved basket stock 认可一篮子证券 %lq7; emtp
approved budget 核准预算 .L 5T4)
approved charitable donation 认可慈善捐款 p <^/T,&I
approved charitable institution 认可慈善机构 ]Rys=. !
approved currency 核准货币；认可货币 ]nr
BmKB
approved estimates 核准预算 OM&\Mo
approved estimates of expenditure 核准开支预算 e]y=]}A3{
approved overseas insurer 核准海外保险人 r ^ Rcjyc1
approved overseas trust company 核准海外信托公司 :_[cT,3
approved pooled investment fund 核准汇集投资基金 A`ertSlbhe
approved provident fund scheme 认可公积金计划 AFF>r#
e
approved provision 核准拨款 }A&Xxh!Fwo
approved redeemable share 核准可赎回股份 k=q%FlE
approved regional stock 认可地区性证券 ;@;ie8H
approved retirement scheme 认可退休金计划 Ia>th\_&
approved subordinated loan 核准附属贷款 ~.y4
,-
arbitrage 套戥；套汇；套利 W*WH .1&
arbitrageur 套戥者；套汇者 %:8q7P N|
arbitrary amount 临时款项 n;T
arrangement 措施；安排；协定 whp\*]8
arrears 欠款 a(t <eN>b!
arrears of pay 欠付薪酬 DD{@lM\vc
arrears of revenue 逾期未收税款；逾期未收的帐项 >C d&K9H
articles of association 组织章程；组织细则；组织章程细则 |$*9j" "u
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 M97p.; ;
ascertainment of profit 确定利润 m_O=X8uj"D
"Asia Clear" “亚洲结算系统”
