allotment 分配；配股 hS&l4 \I'Z
allotment notice 股份配售通知；配股通知 9bspf {
allotment of shares 股份分配 6?;z\ AP&
allowable 可获宽免；免税的 cnI5 G!
allowable business loss 可扣除的营业亏损 |0Xf":
allowable expenses 可扣税的支出 T6QRr}8`/J
allowance 免税额；津贴；备抵；准备金 B(k tIy
allowance for debts 债项的免税额 E&eY79
allowance for depreciation by wear and tear 耗损折旧免税额 om 2N*W.gk
allowance for funeral expenses 殡殓费的免税额 Y~e)3e
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 b?c/J {me
allowance for repairs and outgoings 修葺及支出方面的免税额 qR_>41JU"
allowance to debtor 给债务人的津贴 k5Fj "U
alteration of capital 资本更改 Gx6%Z$2n
alternate trustee 候补受托人 S0Q LM)
amalgamation 合并 a[ayr$Hk?
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 w jD<"p;P
ambit of charges 征税范围；收费范围 Fxc_s/^=t
amended valuation 经修订的估值 7e AV2.
American Commodities Exchange 美国商品交易所 &N._}ts
American Express Bank Limited 美国运通银行 J=k=cF UX
American Stock Exchange 美国证券交易所 ;81,1
Ie<~
amortization 摊销 DA.k8M
amount due from banks 存放银行同业的款项 8-B7_GoJ+B
amount due from banks abroad 存放海外银行同业的款项 `$ S&:Q,
amount due from holding companies 控股公司欠款 >6HGh#0(p
amount due from local banks 存放本港银行同业的款项 qz{9ND| )
amount due to banks 银行同业的存款 T7^;!;i`X
amount due to banks abroad 海外银行同业的存款 %9a3 $OGZX
amount due to holding companies 控股公司存款 1 l"2 ~k
amount due to local banks 本港银行同业的存款 R$8 {f:Pj
amount due to outport banks 外埠银行同业的存款 !*Eu(abD
amount for note issue 发行纸币的款额 -v.\W y~\
amount of bond 担保契据的款额 r9Ogez ER
amount of consideration 代价款额 f!`? _
amount of contribution 供款数额
| @$I<
amount of indebtedness 负债款额 .< F46?HS
amount of principal of the loan 贷款本金额 #[bL9R5NC
amount of rates chargeable 应征差饷数额 3ie
k >'T
amount of share capital 股本额 ; B
yt'S
amount of sums assured 承保款额 UaF~[toX
amount of variation 变动幅度 o3/o2[s
amount of vote 拨款数额 YLGE{bS
amount payable 应付款额 YnRO>`
amount receivable 应收款额 J\Pb/9M/
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 w9G|)UDib
analysis 分析 8c+V$rH_
ancillary risk 附属风险 VMRfDaO9
annual account 周年帐目；周年帐目报表；年度决算；年结 Y=O+d\_W
annual accounting date 年结日期 ypx~WXFK
annual allowance 每年免税额；年积金；年度津贴；年津 rZJJ\ , |
annual balance 年度余额 45 sEhs[$
annual disposable income 每年可动用收入 l d@+p
annual estimates 周年预算 l|?tqCT ^h
annual fee 年费 \&hq $
annual general meeting 周年大会 YM:sLeQ~c
annual growth rate 年增率；每年增长率 r)pt(*KHo
annual long-term supplement 长期个案每年补助金 -smN}*3[
annual pensionable emolument 可供计算退休金的年薪 )>:~XA|?
annual report 年报 _ZK^J S
Annual Report on the Consumer Price Index 《消费物价指数年报》 $|- Lw!)D
annual return 周年报表；周年申报表；每年报税表格 *k62Qz3
Annual Return Rules 《周年报表规则》 u9OY
Jo
annual review of consumer prices 每年消费物价回顾 <@KIDZYC
annual roll-forward basis 逐年延展方式 p%>sc
annual salary 年薪 aC\f;&P >
annual statement 年度报表；年度决算表 @6>Q&G Yqt
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 ~3?-l/ $
annuitant 年金受益人 X$we
\t
annuity 年金 U
5J
_Y
annuity contract 年金合约 rM
,e
$
annuity on human life 人寿年金 ,bl }@0A
antecedent debt 先前的债项 Op ar+|p\
ante-dated cheque 倒填日期支票 >] 'o N
anticipated expenditure 预期开支 Vb`Vp(>AU
anticipated net profit 预期纯利 ,r
w4Lo
anticipated revenue 预期收入 .Rk8qR
B
anti-inflation measure 反通货膨胀措施 QIGU i,R
anti-inflationary stance 反通货膨胀立场 @/.#
/
apparent deficit 表面赤字 =# Sw.N
apparent financial solvency 表面偿债能力 0]|`*f&p;
apparent partner 表面合伙人 $:F+Nf
8
application for personal assessment 个人入息课税申请书 BqNeY<zB*
application of fund 资金应用 ~4{q
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 W/!P1M n
appointed actuary 委任精算师 5;/n`Bd
appointed auditor 委任核数师；委任审计师 Xkhd"Axi
appointed trustee 委任的受托人 Kq3c Kp4
appointer 委任人 ls^Z"9P
apportioned pro rata 按比例分摊 "CJ~BJI%
apportionment 分配；分摊 8~C_ng-wn
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 eUA] OF @
apportionment formula 分摊方程式 z!"vez
apportionment of estate duty 遗产税的分摊
[P`e @ $
appraisal 估价；评估 <u!cdYo@
appreciable growth 可观增长 fZo#:"{/K
appreciable impact 显着影响 p@ ^G)x
appreciable increase 可观增长 W\~^*ny
P6
appreciation 增值；升值 *vD.\e~
appreciation against other currencies 相对其他货币升值 \0b}Z#'0
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =9jK\ T^
appreciation tax 增值税 {-\U)&6#v
appropriation 拨款；拨用；拨付 {JgY-#R?{(
appropriation account 拨款帐目 ) @N d3Z
Appropriation Bill 拨款法案 eIk Ksgr>
appropriation-in-aid system 补助拨款办法 N; g@ly o
approved assets 核准资产 F}nwTras
approved basket stock 认可一篮子证券 p@Y= 6 Bw
approved budget 核准预算 $y8-JR
~
approved charitable donation 认可慈善捐款 '>
"{yi-
approved charitable institution 认可慈善机构 c
C3>Ff'
approved currency 核准货币；认可货币 e3p| g]
approved estimates 核准预算 YZg#H) w%
approved estimates of expenditure 核准开支预算 WTfjn |a
approved overseas insurer 核准海外保险人 p'K`K\X
approved overseas trust company 核准海外信托公司 YEx gUE|
approved pooled investment fund 核准汇集投资基金 FDz` U:8
approved provident fund scheme 认可公积金计划 h !^=
c
approved provision 核准拨款 tqGrhOt
approved redeemable share 核准可赎回股份 7Z6=e6/\
approved regional stock 认可地区性证券 %\m"Y
i]
approved retirement scheme 认可退休金计划
b7
QE
approved subordinated loan 核准附属贷款 O(T5
arbitrage 套戥；套汇；套利 n3a.)tcC
arbitrageur 套戥者；套汇者 {~U3|_"[pX
arbitrary amount 临时款项 xLW$>;kI
arrangement 措施；安排；协定 yaj dRU
arrears 欠款 3Z
b] @n
arrears of pay 欠付薪酬 .{V"Gn9!
arrears of revenue 逾期未收税款；逾期未收的帐项 S+T/(-W
articles of association 组织章程；组织细则；组织章程细则 [;u#79aE
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 6X \g7bg
ascertainment of profit 确定利润 hYW9a`
Ht/
"Asia Clear" “亚洲结算系统”
