allotment 分配；配股 U]A JWC6
allotment notice 股份配售通知；配股通知
? dh
allotment of shares 股份分配 {$xt
.<
allowable 可获宽免；免税的 N5d)&a
7?
allowable business loss 可扣除的营业亏损 RIdh],-
allowable expenses 可扣税的支出 s~'"& 0Gz
allowance 免税额；津贴；备抵；准备金 J:Id t}@z
allowance for debts 债项的免税额 AEd]nVV Q
allowance for depreciation by wear and tear 耗损折旧免税额 @s.civ!Yk
allowance for funeral expenses 殡殓费的免税额 /N9ct4 {^
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "K c/Cs2[
allowance for repairs and outgoings 修葺及支出方面的免税额 WR ov7
allowance to debtor 给债务人的津贴 B&L-Lc2
alteration of capital 资本更改 cXod43
alternate trustee 候补受托人 Us2I
eR
amalgamation 合并 urhOvC$a
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~YRG9TK
ambit of charges 征税范围；收费范围 Bw /8-:eb
amended valuation 经修订的估值 1Eh6ti
American Commodities Exchange 美国商品交易所 {&ykpu090
American Express Bank Limited 美国运通银行 \"pp-str
American Stock Exchange 美国证券交易所 [nASMKK0
amortization 摊销 H):(8/> (
amount due from banks 存放银行同业的款项 r#'ug^^k$X
amount due from banks abroad 存放海外银行同业的款项 XY^]nm-{I
amount due from holding companies 控股公司欠款 IqAML|C
amount due from local banks 存放本港银行同业的款项 rU9z? (
amount due to banks 银行同业的存款 +3F%soum95
amount due to banks abroad 海外银行同业的存款 aqEmF
amount due to holding companies 控股公司存款 8+@j %l j
amount due to local banks 本港银行同业的存款 Ji4 JP0
amount due to outport banks 外埠银行同业的存款 9 2x)Pc^D
amount for note issue 发行纸币的款额 Marx=cNj
amount of bond 担保契据的款额 U8zCV*ag
amount of consideration 代价款额 @1N .;]|
amount of contribution 供款数额 XR_Gsb %l
amount of indebtedness 负债款额 *3\*GatJ
amount of principal of the loan 贷款本金额 r yNe=9p
amount of rates chargeable 应征差饷数额 N
Hiac(&*
amount of share capital 股本额 x n= #4:f
amount of sums assured 承保款额 oy-y Q Y X
amount of variation 变动幅度 t0_4 jV t
amount of vote 拨款数额 gA }?X
amount payable 应付款额 8b !xMFF"
amount receivable 应收款额 =m;,?("7t3
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 k8c( |/7d
analysis 分析
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ancillary risk 附属风险 I(H9 -!&
annual account 周年帐目；周年帐目报表；年度决算；年结 ;pj,U!{%s\
annual accounting date 年结日期 *,|x
p
annual allowance 每年免税额；年积金；年度津贴；年津 GL%)s?
annual balance 年度余额 o3$dl`'
annual disposable income 每年可动用收入 z HT#bP:o
annual estimates 周年预算 x[=,$;o+
annual fee 年费 ~)ps o7^:
annual general meeting 周年大会 n^|SN9 _r
annual growth rate 年增率；每年增长率 U@9v(TfV
annual long-term supplement 长期个案每年补助金 a+RUSz;DL
annual pensionable emolument 可供计算退休金的年薪 Kr?<7vMT5
annual report 年报 m Uy >w
Annual Report on the Consumer Price Index 《消费物价指数年报》 {53|X=D64
annual return 周年报表；周年申报表；每年报税表格 n
C(Lr,(
Annual Return Rules 《周年报表规则》 fV2w &:^3
annual review of consumer prices 每年消费物价回顾 D#P]tt.Z
annual roll-forward basis 逐年延展方式 pg Q^w0BQV
annual salary 年薪 ++n_$Qug
annual statement 年度报表；年度决算表 gO{$p q}
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 {n&GZG"f
annuitant 年金受益人 &NOCRabc
annuity 年金 V?)YQ B
annuity contract 年金合约 P? ^%i
annuity on human life 人寿年金 M@JW/~ p '
antecedent debt 先前的债项
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ante-dated cheque 倒填日期支票 CaV@<T
anticipated expenditure 预期开支 ep4?;Qmho
anticipated net profit 预期纯利 a6@k* 9D>
anticipated revenue 预期收入 G5%k.IRz
anti-inflation measure 反通货膨胀措施 Fi/`3A@68
anti-inflationary stance 反通货膨胀立场 |ZC'
a!
apparent deficit 表面赤字 +IMt$}7[
apparent financial solvency 表面偿债能力 E@E P9X
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apparent partner 表面合伙人 P_5 G'[
application for personal assessment 个人入息课税申请书 |qVM`,%L
application of fund 资金应用 B2Rpd &[
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 :|8!w
appointed actuary 委任精算师 qHgzgS7a
appointed auditor 委任核数师；委任审计师 R13V }yL
appointed trustee 委任的受托人 4V;-*:
appointer 委任人 <*+ [E!oi
apportioned pro rata 按比例分摊 Qsw.429t
apportionment 分配；分摊 4]FS
jVO
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 S=W^iA6>
apportionment formula 分摊方程式 K:A:3~I!NW
apportionment of estate duty 遗产税的分摊 r9*6=*J|
appraisal 估价；评估 'y5H%I!
appreciable growth 可观增长 ~! M"
appreciable impact 显着影响 C\Z5%2<Z
appreciable increase 可观增长 "&{.g1i9
appreciation 增值；升值 T 9'HQu
appreciation against other currencies 相对其他货币升值 &O#1*y
Z
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 byTH SRt
appreciation tax 增值税 Al]*iw{
appropriation 拨款；拨用；拨付 i9
V,
appropriation account 拨款帐目 ;VE KrVD
Appropriation Bill 拨款法案 scTt53v^
appropriation-in-aid system 补助拨款办法 8)2M%R\THn
approved assets 核准资产 z` eMb
approved basket stock 认可一篮子证券 Zmy
cK:f
approved budget 核准预算 qu^~K.I "
approved charitable donation 认可慈善捐款 6oFA=CjU{
approved charitable institution 认可慈善机构 }#2(WHf =<
approved currency 核准货币；认可货币 acgx')!c
approved estimates 核准预算 e+<|
approved estimates of expenditure 核准开支预算 B~M6l7^?
approved overseas insurer 核准海外保险人 z_=V6MDM
approved overseas trust company 核准海外信托公司 3[m2F O,Z
approved pooled investment fund 核准汇集投资基金 ^go3F{; 4i
approved provident fund scheme 认可公积金计划 wCV~9JTJ!
approved provision 核准拨款 1|AY&u%fiP
approved redeemable share 核准可赎回股份 dt>9mF q
approved regional stock 认可地区性证券 Jw>na _FJ
approved retirement scheme 认可退休金计划 Sx (E'?]
approved subordinated loan 核准附属贷款 fW[RC d
arbitrage 套戥；套汇；套利 +G\i$d;St
arbitrageur 套戥者；套汇者 R,BIN p
arbitrary amount 临时款项 F@ #p
arrangement 措施；安排；协定 6!U SSipn
arrears 欠款 \KS.A
4
arrears of pay 欠付薪酬 d c_2 nF
arrears of revenue 逾期未收税款；逾期未收的帐项 I[?bM-
articles of association 组织章程；组织细则；组织章程细则 G{O{
p
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~w9`l8/0
ascertainment of profit 确定利润 Dd,i^,4Gj
"Asia Clear" “亚洲结算系统”
