allotment 分配；配股 #3A|Z=,5
allotment notice 股份配售通知；配股通知 ,rNud]NM8
allotment of shares 股份分配 =j{Kxnv
allowable 可获宽免；免税的 jx
?"`;a
allowable business loss 可扣除的营业亏损 .kgt? r
allowable expenses 可扣税的支出 M)H*$!x}>
allowance 免税额；津贴；备抵；准备金 +Y$EZL.A
allowance for debts 债项的免税额 +wI<w |!
allowance for depreciation by wear and tear 耗损折旧免税额 *u < ZQq
allowance for funeral expenses 殡殓费的免税额 <\P
`<
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 >&^jKfY
allowance for repairs and outgoings 修葺及支出方面的免税额 zw iS%-F
allowance to debtor 给债务人的津贴 ~m
v5{C
alteration of capital 资本更改 /Ba/gq0j
alternate trustee 候补受托人 1y,/|
Y
amalgamation 合并 x+D ecO2
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 O]Y z7
ambit of charges 征税范围；收费范围 Dt iM}=:
amended valuation 经修订的估值 7 y$a=+D i
American Commodities Exchange 美国商品交易所 wt
i
American Express Bank Limited 美国运通银行 y!
QYdf?
American Stock Exchange 美国证券交易所 %J1oz 3n
amortization 摊销 K6|R ;r5e{
amount due from banks 存放银行同业的款项 @Y}G,i
amount due from banks abroad 存放海外银行同业的款项 = hY/Yr%P
amount due from holding companies 控股公司欠款 ,lFp4 C
amount due from local banks 存放本港银行同业的款项 u1\r:q
amount due to banks 银行同业的存款 yD@eT:lyi
amount due to banks abroad 海外银行同业的存款 oY7jj=z#T
amount due to holding companies 控股公司存款 Q{yjIy/b
amount due to local banks 本港银行同业的存款 0sB[]E|7[s
amount due to outport banks 外埠银行同业的存款 'E\4/0 !
amount for note issue 发行纸币的款额 P4+PY 8
amount of bond 担保契据的款额 J93xxj
amount of consideration 代价款额 O=^/58(m
amount of contribution 供款数额 zJ@^Bw;A^@
amount of indebtedness 负债款额 % iZM9Q&NC
amount of principal of the loan 贷款本金额 \)ZCB7 |
amount of rates chargeable 应征差饷数额 Z# YNL-x
amount of share capital 股本额 BO%'/2eV
amount of sums assured 承保款额 P]armg%
amount of variation 变动幅度 EBr?> hl
amount of vote 拨款数额 M+:9U&>
amount payable 应付款额 !%.=35NS@E
amount receivable 应收款额 :T<5Tq*+x
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <y&&{*KW8m
analysis 分析 8pZ
Ogh
ancillary risk 附属风险 {w7/M]m-
annual account 周年帐目；周年帐目报表；年度决算；年结 :\y' ?d- Q
annual accounting date 年结日期 @[ Q`k=h$
annual allowance 每年免税额；年积金；年度津贴；年津 R'" c
annual balance 年度余额 7+qKA1t^
annual disposable income 每年可动用收入 N,3iSH=cN[
annual estimates 周年预算 l,zhBnD
annual fee 年费 E>`|?DE@
annual general meeting 周年大会 gYe6(l7m
annual growth rate 年增率；每年增长率 B&6 lG!K'?
annual long-term supplement 长期个案每年补助金 !Lw]aHb
annual pensionable emolument 可供计算退休金的年薪 T k@ ~w
annual report 年报 "M3;>"`G
Annual Report on the Consumer Price Index 《消费物价指数年报》 s[t<2)i
annual return 周年报表；周年申报表；每年报税表格 v G9>e&Be
Annual Return Rules 《周年报表规则》 G8!|Lo
annual review of consumer prices 每年消费物价回顾 ^)(
tO$S
annual roll-forward basis 逐年延展方式 ./L)BLC i
annual salary 年薪 8_"NF%%(n
annual statement 年度报表；年度决算表 D3%2O`9
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 w w #kc!'
annuitant 年金受益人 Ivj=?[c|
annuity 年金 P
+ wpX
annuity contract 年金合约 5pK
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annuity on human life 人寿年金 ncUS8z
antecedent debt 先前的债项 ga( k2Q;y
ante-dated cheque 倒填日期支票 "F6gV;{Bt
anticipated expenditure 预期开支 oR/_{#Mz"
anticipated net profit 预期纯利 Ps{v
N
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anticipated revenue 预期收入 Vjw u:M
anti-inflation measure 反通货膨胀措施 b&dv("e
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anti-inflationary stance 反通货膨胀立场 { 8oGWQgrj
apparent deficit 表面赤字 "?<h,Hvi
apparent financial solvency 表面偿债能力 d325C w?
apparent partner 表面合伙人 $2RSYI`py
application for personal assessment 个人入息课税申请书 QodWUbi'&
application of fund 资金应用 T[#q0bv
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 R<(x WH
appointed actuary 委任精算师
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appointed auditor 委任核数师；委任审计师
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appointed trustee 委任的受托人 z?( b|v
appointer 委任人 VCJOWU EO1
apportioned pro rata 按比例分摊 $EX(- !c
apportionment 分配；分摊 ${e V3LSC
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 C+[)^ 2M{
apportionment formula 分摊方程式 =0 !j"z=
apportionment of estate duty 遗产税的分摊
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appraisal 估价；评估 xwi6#>
appreciable growth 可观增长 v(!:HK0oeT
appreciable impact 显着影响 7 nFOV Z
appreciable increase 可观增长 _SJ:|I
appreciation 增值；升值 $/B~ bJC
appreciation against other currencies 相对其他货币升值 32j}ep.*
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :9Jy /7/
appreciation tax 增值税 0H]{,mVs
appropriation 拨款；拨用；拨付 :O$bsw:3w<
appropriation account 拨款帐目 aWJj@',_
Appropriation Bill 拨款法案 [uLs M<C
appropriation-in-aid system 补助拨款办法 q=V'pML
approved assets 核准资产 k)|. <
approved basket stock 认可一篮子证券 Qh(X7B
approved budget 核准预算 B4wRwrVI>
approved charitable donation 认可慈善捐款 %^vT7c>
approved charitable institution 认可慈善机构 )>S,#_e*b
approved currency 核准货币；认可货币 A`ajsZ{q,
approved estimates 核准预算 : -d_
approved estimates of expenditure 核准开支预算 o vBmo2W/
approved overseas insurer 核准海外保险人 "= T &SY
approved overseas trust company 核准海外信托公司 ,"XiI$Le
approved pooled investment fund 核准汇集投资基金 9 fYNSr
approved provident fund scheme 认可公积金计划
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approved provision 核准拨款 I
"~.p ='
approved redeemable share 核准可赎回股份 H(r D*R[
approved regional stock 认可地区性证券 )1KyUQ\ e
approved retirement scheme 认可退休金计划
2wHbhW [
approved subordinated loan 核准附属贷款 8.Y|I5l7G
arbitrage 套戥；套汇；套利 yxo=eSOM
arbitrageur 套戥者；套汇者 46Sz#^y
P
arbitrary amount 临时款项 .\glNH1d
arrangement 措施；安排；协定 W ';X4e
arrears 欠款 -p.\fvip
arrears of pay 欠付薪酬 2R.L LE
arrears of revenue 逾期未收税款；逾期未收的帐项 |=m.eU
articles of association 组织章程；组织细则；组织章程细则 nGkSS
_X
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $
V P1(C
ascertainment of profit 确定利润 +8T^q,
"Asia Clear" “亚洲结算系统”
