allotment 分配；配股 BlVHP8/b
allotment notice 股份配售通知；配股通知 {?qfH>oFA
allotment of shares 股份分配 EmN
VQ1w
allowable 可获宽免；免税的 PucNu8
allowable business loss 可扣除的营业亏损
_}l(i1o,/
allowable expenses 可扣税的支出 o0H^J,6gV
allowance 免税额；津贴；备抵；准备金 -KiPqE%&G
allowance for debts 债项的免税额 Xb _
V\b0
allowance for depreciation by wear and tear 耗损折旧免税额 +:KZEFY?<
allowance for funeral expenses 殡殓费的免税额 QQJGqM3a2
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 aHhLz>H'
allowance for repairs and outgoings 修葺及支出方面的免税额 ` H'G"V
allowance to debtor 给债务人的津贴 K9<8F
Sn
alteration of capital 资本更改 6{2y$'m8
alternate trustee 候补受托人 N*I roT3
amalgamation 合并 odP<S.
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %'2P4(
ambit of charges 征税范围；收费范围 mv9D{_,pD
amended valuation 经修订的估值 CsR[@&n'
American Commodities Exchange 美国商品交易所 A c_ P^
American Express Bank Limited 美国运通银行 W~ yb>+u
American Stock Exchange 美国证券交易所 ;}B= g/C
amortization 摊销 (j 8*F Bq
amount due from banks 存放银行同业的款项 Jz8P':6 [
amount due from banks abroad 存放海外银行同业的款项 v^9eTeF
O
amount due from holding companies 控股公司欠款 Qf:e;1F!
amount due from local banks 存放本港银行同业的款项 H1N@E}> |
amount due to banks 银行同业的存款 rZI63S
amount due to banks abroad 海外银行同业的存款 d?oXz| ;H(
amount due to holding companies 控股公司存款 Y.m1d ?H 1
amount due to local banks 本港银行同业的存款 1hbQ30
amount due to outport banks 外埠银行同业的存款 ]OpGD5jZ
amount for note issue 发行纸币的款额 c)EYX o
amount of bond 担保契据的款额 S^s-md>
amount of consideration 代价款额 m[%356u
amount of contribution 供款数额 MW wqon|
amount of indebtedness 负债款额 Ana[>wSZO@
amount of principal of the loan 贷款本金额 ^#5'` #t
amount of rates chargeable 应征差饷数额 iwnGWGcuS
amount of share capital 股本额 49"C'n0wST
amount of sums assured 承保款额 7w73,r/D8A
amount of variation 变动幅度 b dr E2m
amount of vote 拨款数额 4~
x> ]
amount payable 应付款额 c!@|y E,
amount receivable 应收款额 {aE[h[=r
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 / )K')
analysis 分析 fRNj *bIV
ancillary risk 附属风险 'D W|a
annual account 周年帐目；周年帐目报表；年度决算；年结 dV$[O`F* b
annual accounting date 年结日期 DY `0 `T
annual allowance 每年免税额；年积金；年度津贴；年津 O72g'qFPE
annual balance 年度余额 m{>1# 1;$t
annual disposable income 每年可动用收入 qkfof{z
annual estimates 周年预算
GW
{tZaB
annual fee 年费 s}JifY`
annual general meeting 周年大会 V@0T&#
annual growth rate 年增率；每年增长率 \BBs;z[/
annual long-term supplement 长期个案每年补助金 Rd8mn'A
annual pensionable emolument 可供计算退休金的年薪 :V(C+bm *
annual report 年报 :h,}yBJ1L
Annual Report on the Consumer Price Index 《消费物价指数年报》 <.`i,|?MHS
annual return 周年报表；周年申报表；每年报税表格 aPJ TH0u
Annual Return Rules 《周年报表规则》 W~H`{x%Av>
annual review of consumer prices 每年消费物价回顾 - 3(*4)h7
annual roll-forward basis 逐年延展方式 2dz)rjd O,
annual salary 年薪 C.4(8~Y=~
annual statement 年度报表；年度决算表 x)80:A }
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 A8
ViJ
annuitant 年金受益人 d8Vqmrc~
annuity 年金 $.C \H,H
annuity contract 年金合约 39^+;Mev
annuity on human life 人寿年金 shB3[W{}!)
antecedent debt 先前的债项 uP4yJ/
]
ante-dated cheque 倒填日期支票 l&\y]ZV={
anticipated expenditure 预期开支 m
70r'b]
anticipated net profit 预期纯利 N+~
MS3
anticipated revenue 预期收入 H nPy";{
anti-inflation measure 反通货膨胀措施 sssw (F
anti-inflationary stance 反通货膨胀立场 pI f6RwH}%
apparent deficit 表面赤字 USART}Us4
apparent financial solvency 表面偿债能力 _"*vj-{-y
apparent partner 表面合伙人
dr#%~I
application for personal assessment 个人入息课税申请书 ;(mNjx A
application of fund 资金应用 ")ys!V9
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 +M.BMS2A<l
appointed actuary 委任精算师 <uU<qO;6
appointed auditor 委任核数师；委任审计师 h[! @8
appointed trustee 委任的受托人 NxJnU<g-
appointer 委任人 "wH(t k4
apportioned pro rata 按比例分摊 ]U@~vA#''
apportionment 分配；分摊 E$_z
BD%
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 v2gk1a &
apportionment formula 分摊方程式 L=54uCv
Q
apportionment of estate duty 遗产税的分摊 )Q9Qo)D T
appraisal 估价；评估 _an 0G?7
appreciable growth 可观增长 t=eI*M+>h
appreciable impact 显着影响 XFTqt]
appreciable increase 可观增长 ,g'>Ib%
appreciation 增值；升值 %1
R WF6
appreciation against other currencies 相对其他货币升值 {zd[8TJ~xa
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;t>4VA
appreciation tax 增值税 z\FBN=54z
appropriation 拨款；拨用；拨付 _KloX{a
appropriation account 拨款帐目 N, u]2,E
Appropriation Bill 拨款法案 Xz:ha >}C
appropriation-in-aid system 补助拨款办法 {tYY
_BI<
approved assets 核准资产 6wT ])84
approved basket stock 认可一篮子证券 S~r75] "
approved budget 核准预算 .~
uKr^%
approved charitable donation 认可慈善捐款 RU#}!Kq
approved charitable institution 认可慈善机构 +<$nZ=,hsy
approved currency 核准货币；认可货币 Zs|Ga, T
approved estimates 核准预算 3ouy-SQ
approved estimates of expenditure 核准开支预算 4cy,'B
approved overseas insurer 核准海外保险人 8wO4;
approved overseas trust company 核准海外信托公司 Z[&FIG% tV
approved pooled investment fund 核准汇集投资基金 `uLr^G=;
approved provident fund scheme 认可公积金计划 Kt qOA[6
approved provision 核准拨款 a
Z)1S X`D
approved redeemable share 核准可赎回股份 D 9 ;pjY
approved regional stock 认可地区性证券 Y>C0 5?>
approved retirement scheme 认可退休金计划 * BrGh
approved subordinated loan 核准附属贷款 [< g9jX5
arbitrage 套戥；套汇；套利 zqt%x? l
arbitrageur 套戥者；套汇者 =!DX,S7
arbitrary amount 临时款项 wWx{#
!W
arrangement 措施；安排；协定 ,%A|:
T]
arrears 欠款 ->OVNmCB`+
arrears of pay 欠付薪酬 uDJ;GD[yc
arrears of revenue 逾期未收税款；逾期未收的帐项 &=S:I!9;;
articles of association 组织章程；组织细则；组织章程细则 5| jY
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 rS!@AgPLE
ascertainment of profit 确定利润 Y|wjt\M
"Asia Clear" “亚洲结算系统”
