allotment 分配；配股 (($"XOU
allotment notice 股份配售通知；配股通知 2!Mwui;%
allotment of shares 股份分配 7d7"^M
allowable 可获宽免；免税的 7H1 ii
allowable business loss 可扣除的营业亏损 KvFGwq"X
allowable expenses 可扣税的支出 b`4R`mo
allowance 免税额；津贴；备抵；准备金 HhmC+3w.7
allowance for debts 债项的免税额 f-V8/
allowance for depreciation by wear and tear 耗损折旧免税额 UHtxzp =[
allowance for funeral expenses 殡殓费的免税额 R"au 8f.
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 $9}z^sGIM
allowance for repairs and outgoings 修葺及支出方面的免税额 >UP{= `
allowance to debtor 给债务人的津贴 y5X HJUTu
alteration of capital 资本更改 &*}NN5Sv
alternate trustee 候补受托人 GS%i<HQ3
amalgamation 合并 cR0RJ$[d
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 QFI 8|i
@
ambit of charges 征税范围；收费范围 <eObQ [mQ
amended valuation 经修订的估值 + &W%]KEh
American Commodities Exchange 美国商品交易所 H?dmNwkPY
American Express Bank Limited 美国运通银行 JY\8^}'9
American Stock Exchange 美国证券交易所 a:PS }_.
amortization 摊销 VtR?/+8X
amount due from banks 存放银行同业的款项 RaK fY Lw
amount due from banks abroad 存放海外银行同业的款项
k~(j
amount due from holding companies 控股公司欠款 =sqh PS<>
amount due from local banks 存放本港银行同业的款项 AnbY<&OC1
amount due to banks 银行同业的存款 B%v2)+?@
amount due to banks abroad 海外银行同业的存款 3~e"CKD>
amount due to holding companies 控股公司存款 }`oe
<
|
amount due to local banks 本港银行同业的存款 (l28 ,\Bel
amount due to outport banks 外埠银行同业的存款 %SRU H x[D
amount for note issue 发行纸币的款额 lWv3c!E`
amount of bond 担保契据的款额 ~ caKzq
amount of consideration 代价款额 O7#ECUH
amount of contribution 供款数额 RLypWjMx$
amount of indebtedness 负债款额 "t<$ {
amount of principal of the loan 贷款本金额 U/ncD F%C
amount of rates chargeable 应征差饷数额 &^ sgR$m
amount of share capital 股本额 +X i#y}%
amount of sums assured 承保款额 U9D4
bn D
amount of variation 变动幅度 })V9d
amount of vote 拨款数额 q16RPqfT
amount payable 应付款额 uiO7sf6
amount receivable 应收款额 |kvom 4 T
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 EDR;" G(N
analysis 分析 7$(>Z^ Em
ancillary risk 附属风险 $73j*@EQA
annual account 周年帐目；周年帐目报表；年度决算；年结 (k9 {&mPJ
annual accounting date 年结日期 JM5 w`=
annual allowance 每年免税额；年积金；年度津贴；年津 6V= 69}
annual balance 年度余额 7xP>AU )y
annual disposable income 每年可动用收入 IqK??KSC
annual estimates 周年预算 $oO9N^6yF
annual fee 年费 DLYk#d: q?
annual general meeting 周年大会 aOq>Ra{T
annual growth rate 年增率；每年增长率 +OFq=M
annual long-term supplement 长期个案每年补助金 .*u, ! 1u
annual pensionable emolument 可供计算退休金的年薪 .6%-Il
annual report 年报 O:fv1
Annual Report on the Consumer Price Index 《消费物价指数年报》 =`5X x(
annual return 周年报表；周年申报表；每年报税表格 :CO>g= `
Annual Return Rules 《周年报表规则》 &pS <4
annual review of consumer prices 每年消费物价回顾 +'abAST
t
annual roll-forward basis 逐年延展方式 4P@Ak7iL(V
annual salary 年薪 ':8yp|
A|
annual statement 年度报表；年度决算表 \|Pp%U [
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 5qkG~ YO-
annuitant 年金受益人 Vx@JP93|
annuity 年金 ^)&d
7cSc
annuity contract 年金合约 i]8HzKuiW
annuity on human life 人寿年金
'rJkxU{
antecedent debt 先前的债项 5V&3m@d0aq
ante-dated cheque 倒填日期支票 "?|sC{'C4j
anticipated expenditure 预期开支 vn@9Sqk
anticipated net profit 预期纯利 c&.>SR')
anticipated revenue 预期收入 ?yfk d:WD
anti-inflation measure 反通货膨胀措施 @b\/\\{
anti-inflationary stance 反通货膨胀立场 B1>aR 7dsf
apparent deficit 表面赤字 g$s"x r`:
apparent financial solvency 表面偿债能力 * 8
n0
apparent partner 表面合伙人 9L;fT5Tp7
application for personal assessment 个人入息课税申请书 8 /1 sy.R
application of fund 资金应用 [psW+3{bG
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 (J8 (_MF
appointed actuary 委任精算师 [mKPOg-t
appointed auditor 委任核数师；委任审计师 ~"89NVk"
appointed trustee 委任的受托人 dieGLA<5_X
appointer 委任人 JQQP!]%}
apportioned pro rata 按比例分摊 {)]5o| Hx
apportionment 分配；分摊 b f.__3{
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _,:gSD W|
apportionment formula 分摊方程式 ;^nN!KDjR
apportionment of estate duty 遗产税的分摊 :@zz5MB5@
appraisal 估价；评估 I/D (gY06<
appreciable growth 可观增长 1w}%>e-S
appreciable impact 显着影响 bcFG$},k
appreciable increase 可观增长 lAU`7uE
appreciation 增值；升值 jovI8Dw
>
appreciation against other currencies 相对其他货币升值 2Z
4Ekq0@
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 B2Qt tcJ
appreciation tax 增值税 1e.V%!Xk
appropriation 拨款；拨用；拨付 n}(/>? /
appropriation account 拨款帐目 m[6
?v;w
Appropriation Bill 拨款法案 :/
,h)h)|
appropriation-in-aid system 补助拨款办法 2TB>d+
approved assets 核准资产 ;5qZQ8 `4
approved basket stock 认可一篮子证券 33dHTV
approved budget 核准预算 aI]EwVz-q
approved charitable donation 认可慈善捐款 U_
ELeW5@
approved charitable institution 认可慈善机构 rM/Ona2x
approved currency 核准货币；认可货币 1sgI,5liUs
approved estimates 核准预算 Nv!If$d
approved estimates of expenditure 核准开支预算 9<BC6M_/
approved overseas insurer 核准海外保险人 (D 5 dN\
approved overseas trust company 核准海外信托公司 H&`0I$8m
approved pooled investment fund 核准汇集投资基金 qyzmjV6J2
approved provident fund scheme 认可公积金计划 z\wY3pIr2
approved provision 核准拨款 ' jAX&7G`
approved redeemable share 核准可赎回股份 ]t$wK
approved regional stock 认可地区性证券 ,.;q[ s8
approved retirement scheme 认可退休金计划 M4[( .8iE
approved subordinated loan 核准附属贷款 C;]}Ht:~I
arbitrage 套戥；套汇；套利 #[$^M:X .
arbitrageur 套戥者；套汇者 ~JhH ,E
arbitrary amount 临时款项 \
vf&Ldk
arrangement 措施；安排；协定 ?:DeOBAb
arrears 欠款 E Dh$UB)
arrears of pay 欠付薪酬 aQ
zDOeTi
arrears of revenue 逾期未收税款；逾期未收的帐项 4 #?Sxs
articles of association 组织章程；组织细则；组织章程细则 Zi'}qs$v
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [X K^3pT_
ascertainment of profit 确定利润 MvV\?Lzj
"Asia Clear" “亚洲结算系统”
