allotment 分配；配股 0
h _ 9
allotment notice 股份配售通知；配股通知 B#O nooJI
allotment of shares 股份分配
|'aGj
allowable 可获宽免；免税的 N!
}p
allowable business loss 可扣除的营业亏损 g~r Z=
allowable expenses 可扣税的支出 Wj(
O_2
allowance 免税额；津贴；备抵；准备金 Hca vA{H
allowance for debts 债项的免税额 N>/!e787OU
allowance for depreciation by wear and tear 耗损折旧免税额 ; {iX_%
allowance for funeral expenses 殡殓费的免税额 8LB,8 *L^
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 $
^?Mip
allowance for repairs and outgoings 修葺及支出方面的免税额 F w
)#[
allowance to debtor 给债务人的津贴 HQCxO?
alteration of capital 资本更改 sn+g#v9e
alternate trustee 候补受托人 hs! a'E
amalgamation 合并 wqk D
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
a`
s2 z
ambit of charges 征税范围；收费范围 Hbn%CdDk1
amended valuation 经修订的估值
=8?y$WE
American Commodities Exchange 美国商品交易所 YC8 wo1;Y!
American Express Bank Limited 美国运通银行 ; :4&nJ*qG
American Stock Exchange 美国证券交易所 PzMJ^H{
amortization 摊销 ~:'tp28?
amount due from banks 存放银行同业的款项
W8z4<o[$
amount due from banks abroad 存放海外银行同业的款项 `*g(_EZsS
amount due from holding companies 控股公司欠款 ]w`)"{j5m
amount due from local banks 存放本港银行同业的款项 ZVs]_`(+
amount due to banks 银行同业的存款 op U=49 b
amount due to banks abroad 海外银行同业的存款 ?x1sm"]p'
amount due to holding companies 控股公司存款 BKvX,[R2
amount due to local banks 本港银行同业的存款 aMe]6cWHV>
amount due to outport banks 外埠银行同业的存款 * ?x$q/a
amount for note issue 发行纸币的款额 S81% iz.n
amount of bond 担保契据的款额 *:gx1w
d
amount of consideration 代价款额 $P&{DOiKS
amount of contribution 供款数额 =(2y$,6g?
amount of indebtedness 负债款额 (H5nz ':
amount of principal of the loan 贷款本金额 Oi%\' biM
amount of rates chargeable 应征差饷数额 3`.*
~qW
amount of share capital 股本额 R/ix ,GC
amount of sums assured 承保款额
U*(/eEtd-
amount of variation 变动幅度 9:
N[9;('
amount of vote 拨款数额 VwvL
amount payable 应付款额 o&0fvCpW
amount receivable 应收款额 d9
e_slx
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Heh.C D)Q
analysis 分析 >9dzl #
ancillary risk 附属风险 DcYL8u
annual account 周年帐目；周年帐目报表；年度决算；年结 Z.'
j7(tu
annual accounting date 年结日期 )Q= EmZbJz
annual allowance 每年免税额；年积金；年度津贴；年津 iZY4+
X
annual balance 年度余额 Pt5"q3ec{T
annual disposable income 每年可动用收入 #N Q pr
annual estimates 周年预算 JYb
sta
annual fee 年费 /5:2g# S4
annual general meeting 周年大会 !z? &
annual growth rate 年增率；每年增长率 }?G([s56
annual long-term supplement 长期个案每年补助金 /Js A[}.6
annual pensionable emolument 可供计算退休金的年薪 ^/]w}C#:d
annual report 年报 J;HYGu:
Annual Report on the Consumer Price Index 《消费物价指数年报》 dhrh "x_?:
annual return 周年报表；周年申报表；每年报税表格 ncTPFv
H5
Annual Return Rules 《周年报表规则》 q8A ;%.ZLG
annual review of consumer prices 每年消费物价回顾 c"KN;9c,
annual roll-forward basis 逐年延展方式 ,5V w^@F
annual salary 年薪 k
_;g-r,
annual statement 年度报表；年度决算表 BOt1J_;(rO
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 d ~#B,+
annuitant 年金受益人 h 4p<n&)F
annuity 年金 +MZsL7%
annuity contract 年金合约 1.24 ZX
annuity on human life 人寿年金 ^ AhV1rBB
antecedent debt 先前的债项 B7x( <!B
ante-dated cheque 倒填日期支票 5 EhOvt8
anticipated expenditure 预期开支 FEY_(70
anticipated net profit 预期纯利 VAW:h5j2@
anticipated revenue 预期收入 Gh %R4)}
anti-inflation measure 反通货膨胀措施 ncGt
-l<9
anti-inflationary stance 反通货膨胀立场 .*}!XKp0j
apparent deficit 表面赤字 hgg 8r#4q
apparent financial solvency 表面偿债能力 :2t0// @X
apparent partner 表面合伙人 8c`E B-y
application for personal assessment 个人入息课税申请书 =[JstiT?E
application of fund 资金应用 f/7on| bv
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 cN% r\
appointed actuary 委任精算师 0oK_u Y
4g
appointed auditor 委任核数师；委任审计师 >Nam@,hm
appointed trustee 委任的受托人 N\l|3 ~
appointer 委任人 kB`
@M>[
apportioned pro rata 按比例分摊 Bnp\G h
apportionment 分配；分摊 p=!12t
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 MO^Q 8v
apportionment formula 分摊方程式 h*
72 f/#
apportionment of estate duty 遗产税的分摊 f9K+o-P.h
appraisal 估价；评估 ^[x6p} $
appreciable growth 可观增长 VLPPEV-u
appreciable impact 显着影响 7Pe<0K)s(
appreciable increase 可观增长 5GK> ~2c(
appreciation 增值；升值 |)VNf .aJZ
appreciation against other currencies 相对其他货币升值 w#v-h3XcF
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 jn
+*G<NJ
appreciation tax 增值税 4A0v>G`E*#
appropriation 拨款；拨用；拨付 )\KU:_l
appropriation account 拨款帐目 q nb#~=x^
Appropriation Bill 拨款法案 ;n q" jm
appropriation-in-aid system 补助拨款办法
F/SYmNp
approved assets 核准资产 R$h
B
9BK
approved basket stock 认可一篮子证券 BOfl hoUX
approved budget 核准预算 6E@TcN~ ,!
approved charitable donation 认可慈善捐款 'yo-`nNFD
approved charitable institution 认可慈善机构 3/N~`!zeX
approved currency 核准货币；认可货币 R]&lVX yH
approved estimates 核准预算 xX?9e3(
approved estimates of expenditure 核准开支预算 ) .)^\
approved overseas insurer 核准海外保险人 `pb=y}
approved overseas trust company 核准海外信托公司 ~9y/MR
approved pooled investment fund 核准汇集投资基金 }y1r
yeW<
approved provident fund scheme 认可公积金计划 +iqzj-e&e[
approved provision 核准拨款 ){LU>MW{&
approved redeemable share 核准可赎回股份 ;V?3Hwl
approved regional stock 认可地区性证券 k4 d;4D?
approved retirement scheme 认可退休金计划 i>7]9gBm1q
approved subordinated loan 核准附属贷款 q eDX G
arbitrage 套戥；套汇；套利 }Ug$ d>\
arbitrageur 套戥者；套汇者 - lqD
arbitrary amount 临时款项 llN /
arrangement 措施；安排；协定 D GL=\
arrears 欠款 \ 9fJ)*-
arrears of pay 欠付薪酬 uZTbJ3$$
arrears of revenue 逾期未收税款；逾期未收的帐项 O7]kcA
articles of association 组织章程；组织细则；组织章程细则 6u'E}hAx|
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Aj8zFt ]
ascertainment of profit 确定利润 J`4V\D}n
"Asia Clear" “亚洲结算系统”
