allotment 分配；配股 a| *{BlY
allotment notice 股份配售通知；配股通知 VF
Z_Vw
allotment of shares 股份分配 F9sVMV
allowable 可获宽免；免税的 |G +6R-_
allowable business loss 可扣除的营业亏损 4v"9I(
allowable expenses 可扣税的支出 ;'.[h*u~<
allowance 免税额；津贴；备抵；准备金 `Ns$HV
allowance for debts 债项的免税额 <$^76=x,8P
allowance for depreciation by wear and tear 耗损折旧免税额 'nOc_b0
allowance for funeral expenses 殡殓费的免税额 88)F-St
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 hcvWf\4'#q
allowance for repairs and outgoings 修葺及支出方面的免税额 N
{}XHA
allowance to debtor 给债务人的津贴 9Ytf7NpR
alteration of capital 资本更改 )F \tU
alternate trustee 候补受托人 HMQi:s7%
amalgamation 合并 Fxu'(xa
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 : GZx-
ambit of charges 征税范围；收费范围 >Cb [
amended valuation 经修订的估值 (RP "VEVR
American Commodities Exchange 美国商品交易所 fa7I6 i
American Express Bank Limited 美国运通银行 *(%]|z}]m
American Stock Exchange 美国证券交易所 2L#$WuM~^
amortization 摊销 l . 8@F
amount due from banks 存放银行同业的款项 6R%Ra
amount due from banks abroad 存放海外银行同业的款项 <+1d'VQ2
amount due from holding companies 控股公司欠款 CzF#feTA
amount due from local banks 存放本港银行同业的款项 N|n"JKw)
amount due to banks 银行同业的存款 V^a] @GK:
amount due to banks abroad 海外银行同业的存款 x
\.q zi
amount due to holding companies 控股公司存款 ]ov>VF,<
amount due to local banks 本港银行同业的存款 Gz]p2K Bg
amount due to outport banks 外埠银行同业的存款 XwKB+Yj0
amount for note issue 发行纸币的款额 S H" e x,=
amount of bond 担保契据的款额 ,k*g `OTW
amount of consideration 代价款额 '!)|;qe
amount of contribution 供款数额 Voi`OCut
amount of indebtedness 负债款额 7V6gT}R
amount of principal of the loan 贷款本金额 ggr\n Y
amount of rates chargeable 应征差饷数额 bk@F/KqL
amount of share capital 股本额 GXV<fc"1
amount of sums assured 承保款额 ,O[HX? >
amount of variation 变动幅度 IXp (Aeb
amount of vote 拨款数额 481SDG[b
amount payable 应付款额 Cv@ZzILyoK
amount receivable 应收款额 #
$&!)13
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Xsvf@/]U
analysis 分析 i
ez @j
ancillary risk 附属风险 S]kY'(V(*
annual account 周年帐目；周年帐目报表；年度决算；年结 nE!h&}(
annual accounting date 年结日期 +I$ k_
annual allowance 每年免税额；年积金；年度津贴；年津 l$ABOtM@
annual balance 年度余额 'lPt.*Y<u
annual disposable income 每年可动用收入 J. ;9-
annual estimates 周年预算 kW"6Gc&HUN
annual fee 年费 g5gq {KlU
annual general meeting 周年大会
~yQby&s
annual growth rate 年增率；每年增长率 l6 ^IX0&p
annual long-term supplement 长期个案每年补助金 % #!`>S)O
annual pensionable emolument 可供计算退休金的年薪 o
u;E@`h;x
annual report 年报 '.jr" 3u
Annual Report on the Consumer Price Index 《消费物价指数年报》 bLr
C_
annual return 周年报表；周年申报表；每年报税表格 *.X!AJ;M=O
Annual Return Rules 《周年报表规则》
jpc bW
annual review of consumer prices 每年消费物价回顾 :x*|?zII
annual roll-forward basis 逐年延展方式 |5o0N8!b[
annual salary 年薪 {H
FF|Dx
annual statement 年度报表；年度决算表 v 7?sXW
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 2!Ip! IQ:
annuitant 年金受益人 ?!R
Z~~d
annuity 年金 p IKQx5;
annuity contract 年金合约 ;9> (yJI+
annuity on human life 人寿年金 ][b_l(r$?
antecedent debt 先前的债项 h,-8(
S
ante-dated cheque 倒填日期支票 W`}C0[% VW
anticipated expenditure 预期开支 A=LyN$ %
anticipated net profit 预期纯利 Q{ hXP*5
anticipated revenue 预期收入 's.%rre%
anti-inflation measure 反通货膨胀措施 dd+[FU
anti-inflationary stance 反通货膨胀立场
0G-M.s}A
apparent deficit 表面赤字 %d..L-`]ET
apparent financial solvency 表面偿债能力 t{\,vI
apparent partner 表面合伙人 R cQo1
application for personal assessment 个人入息课税申请书 qDR`)hl e
application of fund 资金应用 }!tJ
3G
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 g<,kV(_7
appointed actuary 委任精算师 T~shJ0%
appointed auditor 委任核数师；委任审计师 739J] M
appointed trustee 委任的受托人 ig
Mm.1>
appointer 委任人 9,h'c
f`F
apportioned pro rata 按比例分摊 H5@N<v5 u
apportionment 分配；分摊 mTG v*=l
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Ood8Qty(
apportionment formula 分摊方程式 s bf\;_!
apportionment of estate duty 遗产税的分摊 7_,)"J2^
appraisal 估价；评估 a <-'4D/
appreciable growth 可观增长 k)VoDxMKK
appreciable impact 显着影响 e0i &?m
appreciable increase 可观增长 9mdp \A
appreciation 增值；升值 h^{D "
appreciation against other currencies 相对其他货币升值 {fi:]|<1h
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4wLp
appreciation tax 增值税 ^rz8c+ly
appropriation 拨款；拨用；拨付 2=X\G~a
appropriation account 拨款帐目 r^<W $-#
Appropriation Bill 拨款法案 ET ;=o+\d
appropriation-in-aid system 补助拨款办法 Q fI =
approved assets 核准资产 y#[PQ T
approved basket stock 认可一篮子证券 J(CqT /Au-
approved budget 核准预算 `4 Jlf!
approved charitable donation 认可慈善捐款 9(.P2yO
approved charitable institution 认可慈善机构 < *
)
u\A
approved currency 核准货币；认可货币 F<'@T,LVc
approved estimates 核准预算 0~qnwe[g}
approved estimates of expenditure 核准开支预算 [12^NEt
approved overseas insurer 核准海外保险人 SKx &t-
approved overseas trust company 核准海外信托公司 X{SD3j=G#
approved pooled investment fund 核准汇集投资基金 Isa]5>
approved provident fund scheme 认可公积金计划 Rk #@{_
approved provision 核准拨款 "Dbjp5_
approved redeemable share 核准可赎回股份 OidF{I*O
approved regional stock 认可地区性证券 K1S)S8.EZ8
approved retirement scheme 认可退休金计划 dpHK~n j\_
approved subordinated loan 核准附属贷款 - V
Rby
arbitrage 套戥；套汇；套利 &%QtUPvr9
arbitrageur 套戥者；套汇者 $0[T=9q <+
arbitrary amount 临时款项 y} NBJ
arrangement 措施；安排；协定 >_ji`/ d{
arrears 欠款 a0y7a/@c
arrears of pay 欠付薪酬
Vj^<V|=
arrears of revenue 逾期未收税款；逾期未收的帐项 ,U_p6 TV5
articles of association 组织章程；组织细则；组织章程细则 :G#>):
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 XP
Nk #"
ascertainment of profit 确定利润 =;(w Bj
"Asia Clear" “亚洲结算系统”
