allotment 分配；配股 D?"TcA
allotment notice 股份配售通知；配股通知 DY%#E9
allotment of shares 股份分配 F I\V6\B/
allowable 可获宽免；免税的 3
e9fziQ~
allowable business loss 可扣除的营业亏损 L&nGjC+Lr
allowable expenses 可扣税的支出 oxPb; %
allowance 免税额；津贴；备抵；准备金 [0G>=h@u
allowance for debts 债项的免税额 Sm%MoFf
allowance for depreciation by wear and tear 耗损折旧免税额 S[ ,r . +
allowance for funeral expenses 殡殓费的免税额 lEC5 8`Ws
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~L'}!'
&.
allowance for repairs and outgoings 修葺及支出方面的免税额 XJ;J Dch
allowance to debtor 给债务人的津贴 RFu ]vFff
alteration of capital 资本更改
Dk fw*Oo
alternate trustee 候补受托人 {9 Op{bZ
amalgamation 合并 <!vAqqljt
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -h8! O+7 .
ambit of charges 征税范围；收费范围 7>m#Y'ppl@
amended valuation 经修订的估值 YtrM J"
American Commodities Exchange 美国商品交易所 r8 M/E
lbk
American Express Bank Limited 美国运通银行 '4A8\&lQO
American Stock Exchange 美国证券交易所 J)n g, i
amortization 摊销 #+eV5%S i
amount due from banks 存放银行同业的款项 iV71t17
amount due from banks abroad 存放海外银行同业的款项 # | 8!0]n'
amount due from holding companies 控股公司欠款 "t"=9:_t
amount due from local banks 存放本港银行同业的款项 <u"#Jw/VP
amount due to banks 银行同业的存款 -K/ ' }I
amount due to banks abroad 海外银行同业的存款 m-a _<xo
amount due to holding companies 控股公司存款 <_H0Q_/(
amount due to local banks 本港银行同业的存款 +*
)Qi)
amount due to outport banks 外埠银行同业的存款 3P p*ID
amount for note issue 发行纸币的款额 w|PZSOJ
amount of bond 担保契据的款额 <96ih$5D1
amount of consideration 代价款额 9ffRY,1@
amount of contribution 供款数额 zq]V6 .]J
amount of indebtedness 负债款额 zT~ GBC-IX
amount of principal of the loan 贷款本金额 );;UNO21+
amount of rates chargeable 应征差饷数额 ~eL7=G@{
amount of share capital 股本额 +.HQ+`8z]
amount of sums assured 承保款额 0tB9X9 :,
amount of variation 变动幅度 J\
amount of vote 拨款数额 Bo Ie<{X(9
amount payable 应付款额 $Y aL3n
amount receivable 应收款额 tQJ@//C\z
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <z )MV
oa
analysis 分析 4[.-
a&!}
ancillary risk 附属风险 qg6Hk:^r
annual account 周年帐目；周年帐目报表；年度决算；年结 +U%lWE%
annual accounting date 年结日期 HA"dw2 |
annual allowance 每年免税额；年积金；年度津贴；年津 <WBGPzVZE
annual balance 年度余额 _I|wp<R
annual disposable income 每年可动用收入 AD?^.<
annual estimates 周年预算 -3_kS /
annual fee 年费 o
ohf))
annual general meeting 周年大会 :@b>,{*4zS
annual growth rate 年增率；每年增长率 +S%@
/q
annual long-term supplement 长期个案每年补助金 rzaEVXbz1
annual pensionable emolument 可供计算退休金的年薪 ~P6K)V|@<
annual report 年报 9f l !CG
Annual Report on the Consumer Price Index 《消费物价指数年报》 $X*$,CCIB
annual return 周年报表；周年申报表；每年报税表格 rhn*k f{8
Annual Return Rules 《周年报表规则》 JBUJc
annual review of consumer prices 每年消费物价回顾 [S</QS!
annual roll-forward basis 逐年延展方式 6u:5]e8
annual salary 年薪 V` fh,(:
annual statement 年度报表；年度决算表 4?yc/F=kI
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 }.b[a z\T
annuitant 年金受益人 bR&hI9`%F
annuity 年金 g\ *g HHa
annuity contract 年金合约 'pm2C6AC
annuity on human life 人寿年金 LK:|~UV?
antecedent debt 先前的债项 4qm5`o\hb
ante-dated cheque 倒填日期支票 & vLX
anticipated expenditure 预期开支 @ #X zk?+
anticipated net profit 预期纯利 >MP PYVn7
anticipated revenue 预期收入 ^jmnE.8R
anti-inflation measure 反通货膨胀措施 0|^x [dh
anti-inflationary stance 反通货膨胀立场 :Dr&
{3>
apparent deficit 表面赤字 B-&J]H
apparent financial solvency 表面偿债能力 ;_Rx|~!!
apparent partner 表面合伙人 <&L;9fr
application for personal assessment 个人入息课税申请书 10}Zoq|)n
application of fund 资金应用 M $~h(3
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 i
PFYG
appointed actuary 委任精算师 @$nI \ n?*
appointed auditor 委任核数师；委任审计师
aF;&#TsB
appointed trustee 委任的受托人 r
2
appointer 委任人 |y:DLsom?i
apportioned pro rata 按比例分摊 O5=ggG
apportionment 分配；分摊 MZd\.]G@
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 NI^Y%N
apportionment formula 分摊方程式 %*19S.=l
apportionment of estate duty 遗产税的分摊 uRL3v01?H0
appraisal 估价；评估 U/iAP W4U
appreciable growth 可观增长 k]>k1Mi=
appreciable impact 显着影响 Czci6 Lz
appreciable increase 可观增长 3,F/i+@
appreciation 增值；升值 l =_@<p
appreciation against other currencies 相对其他货币升值 no/]Me!j=
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?\O+#U%W
appreciation tax 增值税 T
*{zL
appropriation 拨款；拨用；拨付 }DM2#E`_
appropriation account 拨款帐目 FI/YJ@21
Appropriation Bill 拨款法案 xLD6A5n,[
appropriation-in-aid system 补助拨款办法
yCkm
|
approved assets 核准资产 ~lF lv+ ,%
approved basket stock 认可一篮子证券 @"/}Al
approved budget 核准预算 9Y 4N
approved charitable donation 认可慈善捐款 6 szkE{-/?
approved charitable institution 认可慈善机构 52["+1g\
approved currency 核准货币；认可货币 c df ll+
approved estimates 核准预算 SQ
Fey~
approved estimates of expenditure 核准开支预算 ( Dar6>!
approved overseas insurer 核准海外保险人 ipz UF o<w
approved overseas trust company 核准海外信托公司 a:| 4q
approved pooled investment fund 核准汇集投资基金 jo(Q`oxm!>
approved provident fund scheme 认可公积金计划 :U:7iP:
approved provision 核准拨款 _5K_YhT
approved redeemable share 核准可赎回股份 8x9kF]=
approved regional stock 认可地区性证券 Vd/S81/
approved retirement scheme 认可退休金计划 b "Mq7&cf
approved subordinated loan 核准附属贷款 ~`})
x(!
arbitrage 套戥；套汇；套利 y[zA [H:
arbitrageur 套戥者；套汇者 qE`
=^
arbitrary amount 临时款项 Fm;)7.%
>
arrangement 措施；安排；协定 QB.'8B_
arrears 欠款 qbE j\
b[
arrears of pay 欠付薪酬 VA%"IAl
arrears of revenue 逾期未收税款；逾期未收的帐项 eTF8B<?
articles of association 组织章程；组织细则；组织章程细则 a`-hLX)~Z
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 %)/f; T6
ascertainment of profit 确定利润 v2n0[ b0
"Asia Clear" “亚洲结算系统”
