allotment 分配；配股 !L..I2'
allotment notice 股份配售通知；配股通知 *;(wtM g
allotment of shares 股份分配 ]xhZJ~"@u
allowable 可获宽免；免税的 EJF*_ <f9O
allowable business loss 可扣除的营业亏损 v(uYso_
allowable expenses 可扣税的支出 P+tn XT>nE
allowance 免税额；津贴；备抵；准备金 l/|bU9o /u
allowance for debts 债项的免税额 1Yj ^N" =
allowance for depreciation by wear and tear 耗损折旧免税额 yXg #<H6V
allowance for funeral expenses 殡殓费的免税额 -oSfp23u
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 U-uBz4Gha
allowance for repairs and outgoings 修葺及支出方面的免税额 @9yY`\"ed
allowance to debtor 给债务人的津贴 s*A#;
alteration of capital 资本更改 {rp5qgVE<
alternate trustee 候补受托人 e;QPn(
amalgamation 合并 +k@$C,A
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 aZ K% ?c
ambit of charges 征税范围；收费范围 eU a2"=M
amended valuation 经修订的估值 6pyLb3[e
American Commodities Exchange 美国商品交易所 :T aequ
k
American Express Bank Limited 美国运通银行 TF_~)f( `
American Stock Exchange 美国证券交易所 Qfx:}zk{
amortization 摊销 sj@ B0R=Qo
amount due from banks 存放银行同业的款项 :nk $? 5ib
amount due from banks abroad 存放海外银行同业的款项 tS1(.CRk
amount due from holding companies 控股公司欠款 .W>LsEk
amount due from local banks 存放本港银行同业的款项 z qd_^
amount due to banks 银行同业的存款 Aqi9@BH
amount due to banks abroad 海外银行同业的存款 ?V3kIb
amount due to holding companies 控股公司存款 y _M te
amount due to local banks 本港银行同业的存款 Q?e]N I^
amount due to outport banks 外埠银行同业的存款 V\C$/ 8v
amount for note issue 发行纸币的款额 58T<~u 7
amount of bond 担保契据的款额 eVDO]5?
amount of consideration 代价款额
4d\1W?i-
amount of contribution 供款数额 3 zV{cm0
amount of indebtedness 负债款额 0~.OMG:=
amount of principal of the loan 贷款本金额 s@Q,
wa(
amount of rates chargeable 应征差饷数额 )ad-p.Hus
amount of share capital 股本额 V/
a!&_ ""
amount of sums assured 承保款额 OQ,KQ\
amount of variation 变动幅度 EX]LH({?+L
amount of vote 拨款数额 '"# W!p
amount payable 应付款额 l!6^xMhYk
amount receivable 应收款额 [N$#&4{Je
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]{mz %\
analysis 分析
Hchh2
ancillary risk 附属风险 Uc j
eB
annual account 周年帐目；周年帐目报表；年度决算；年结 *b<
a@
annual accounting date 年结日期 c:%ll&Xtn
annual allowance 每年免税额；年积金；年度津贴；年津 -F&4<\=+
annual balance 年度余额 eiiI Wr_7
annual disposable income 每年可动用收入 v61'fQ1Qg!
annual estimates 周年预算 zOV.cI6fZz
annual fee 年费 d&z^u.SY
annual general meeting 周年大会 g\Ck!KJ/y
annual growth rate 年增率；每年增长率 O@$wU9 D<
annual long-term supplement 长期个案每年补助金 :E$ <!q
annual pensionable emolument 可供计算退休金的年薪 Gw\-e;,
annual report 年报 6k|^Cs6~z
Annual Report on the Consumer Price Index 《消费物价指数年报》 ynWF Y<VX
annual return 周年报表；周年申报表；每年报税表格 g;|3
n&
Annual Return Rules 《周年报表规则》 //
[zUn
annual review of consumer prices 每年消费物价回顾 x)+ 3SdH
annual roll-forward basis 逐年延展方式 Wmm 'j&hI
annual salary 年薪 ;r**`O
annual statement 年度报表；年度决算表 KF'DOXBw>
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 epWTZV(1x
annuitant 年金受益人 8&gr}r-
5
annuity 年金 8IX:XDEQ
annuity contract 年金合约 38I .1p9
annuity on human life 人寿年金 {6V;$KqH6
antecedent debt 先前的债项 DU@ZLk 3
ante-dated cheque 倒填日期支票 5)IJ|"]y
anticipated expenditure 预期开支 9GH11B_A
anticipated net profit 预期纯利 2YU-iipdOq
anticipated revenue 预期收入 7Nw}
}
anti-inflation measure 反通货膨胀措施 H%}ro.u
anti-inflationary stance 反通货膨胀立场 HA kEJgV
apparent deficit 表面赤字 C(RZ09,.S
apparent financial solvency 表面偿债能力 PNjZbOmzS
apparent partner 表面合伙人 v2vPf b
application for personal assessment 个人入息课税申请书 V3^=Mj2"
application of fund 资金应用 .V4w+:i
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 N-lo[bDJ h
appointed actuary 委任精算师 Jp'XZ]o\
appointed auditor 委任核数师；委任审计师 \]@XY _21
appointed trustee 委任的受托人 _ct18nh9
appointer 委任人
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l
apportioned pro rata 按比例分摊 X =sC8E dx
apportionment 分配；分摊 s>p OfXIx
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t[L_n m5-
apportionment formula 分摊方程式
@xO?SjH
apportionment of estate duty 遗产税的分摊 1$Jria5n
appraisal 估价；评估 W .B>"u
appreciable growth 可观增长 Z#J
cN quM
appreciable impact 显着影响 :^G;`T`L
appreciable increase 可观增长 V*$(T t(
appreciation 增值；升值 F(yx/W>Br_
appreciation against other currencies 相对其他货币升值 Awip qDAu
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ] bPj%sb*@
appreciation tax 增值税 l
phELPh
appropriation 拨款；拨用；拨付 & o2F 4
appropriation account 拨款帐目 0n'~wz"wB
Appropriation Bill 拨款法案 W(C\lSE0
appropriation-in-aid system 补助拨款办法 SO~]aFoYt
approved assets 核准资产 -G!W6$Y
approved basket stock 认可一篮子证券 Qh 3V[b r
approved budget 核准预算 # /U l
W
approved charitable donation 认可慈善捐款 3@d{C^\
approved charitable institution 认可慈善机构 ,b &-o?.{
approved currency 核准货币；认可货币 h{$mL#J
approved estimates 核准预算 /Ir|& < yB
approved estimates of expenditure 核准开支预算 't3@dz_dG
approved overseas insurer 核准海外保险人 POnI&y]
approved overseas trust company 核准海外信托公司 [f_4%Now
approved pooled investment fund 核准汇集投资基金 Hy?+p{{G
approved provident fund scheme 认可公积金计划 iva ?3
.t
approved provision 核准拨款 SGZ]_
approved redeemable share 核准可赎回股份 gwf *M3(
approved regional stock 认可地区性证券 &8l4A=l$
approved retirement scheme 认可退休金计划 %(9 BWO
approved subordinated loan 核准附属贷款 m]Sv>|
arbitrage 套戥；套汇；套利 yNVmTb9mF
arbitrageur 套戥者；套汇者 X_j=u1*5
arbitrary amount 临时款项 mt0ZD}E
arrangement 措施；安排；协定 .U66Uet>RX
arrears 欠款 l7.W2mg
arrears of pay 欠付薪酬 BQs~>}(V
arrears of revenue 逾期未收税款；逾期未收的帐项 K2W$I H:.
articles of association 组织章程；组织细则；组织章程细则 /c`s$h4-
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 RpAtd^ I
ascertainment of profit 确定利润 | k
# ~
"Asia Clear" “亚洲结算系统”
