allotment 分配；配股 ~A0
]vcP
allotment notice 股份配售通知；配股通知 q<YM,%mgj
allotment of shares 股份分配 }lZEdF9GhG
allowable 可获宽免；免税的 ",#.?vT`
allowable business loss 可扣除的营业亏损 -]N2V'QB
allowable expenses 可扣税的支出 ipSMmp
B
allowance 免税额；津贴；备抵；准备金 "[) G{VzT
allowance for debts 债项的免税额 T4eJ:u* ;
allowance for depreciation by wear and tear 耗损折旧免税额 'xW=
qboOp
allowance for funeral expenses 殡殓费的免税额 BA;r%?MRL
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 _ "8 n&=+
allowance for repairs and outgoings 修葺及支出方面的免税额 8_ Oeui(i
allowance to debtor 给债务人的津贴 O
NabL.CV
alteration of capital 资本更改 T;w:^XW
alternate trustee 候补受托人 .D*Qu}
amalgamation 合并 )V1XL
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #xI g(nG
ambit of charges 征税范围；收费范围 j7I=2xnTWu
amended valuation 经修订的估值 < 8r"QJY/
American Commodities Exchange 美国商品交易所 ]c(FgY c
American Express Bank Limited 美国运通银行 ni;_Un~
American Stock Exchange 美国证券交易所 Ob0sB@
amortization 摊销 I%T+H[,
amount due from banks 存放银行同业的款项 Jh"[ug
amount due from banks abroad 存放海外银行同业的款项 UHl3/m7g
amount due from holding companies 控股公司欠款 3.&BhLT
amount due from local banks 存放本港银行同业的款项 6)INr,d
amount due to banks 银行同业的存款 &;PxDlY5
amount due to banks abroad 海外银行同业的存款 j<A
OC?
amount due to holding companies 控股公司存款 LU3p CM{
amount due to local banks 本港银行同业的存款 G]lGoa}]`u
amount due to outport banks 外埠银行同业的存款 vs@d) $N
amount for note issue 发行纸币的款额 &V38)83a
amount of bond 担保契据的款额 7[ ovEE54
amount of consideration 代价款额 ~
'ZwD/!e
amount of contribution 供款数额 V U3RFl
amount of indebtedness 负债款额 w{ja*F6
amount of principal of the loan 贷款本金额 |Ajd$+3
amount of rates chargeable 应征差饷数额 .f~9IAXP`
amount of share capital 股本额 WjV Bz
amount of sums assured 承保款额 |<W$
rzM
amount of variation 变动幅度 |$WHw*F^
amount of vote 拨款数额 *i" 9D:
amount payable 应付款额 t3L>@NWG
amount receivable 应收款额 r)<A YX]J
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ) 5|9EXh
analysis 分析 Ah2@sp,z
ancillary risk 附属风险 d`sZ" 8}j
annual account 周年帐目；周年帐目报表；年度决算；年结 ?:R ]p2 ID
annual accounting date 年结日期 a;o0#I#Si
annual allowance 每年免税额；年积金；年度津贴；年津 j0l{M
c5
annual balance 年度余额 wNa5qp
0
annual disposable income 每年可动用收入 Ez1eGPVr
annual estimates 周年预算 V^7.@BeT
annual fee 年费 [@i:qB>B
annual general meeting 周年大会 r-qe7K@p
annual growth rate 年增率；每年增长率 }*x1e_m}H
annual long-term supplement 长期个案每年补助金 N* g
Ju
annual pensionable emolument 可供计算退休金的年薪 pGie!2T E
annual report 年报 &xGdKH
Annual Report on the Consumer Price Index 《消费物价指数年报》 !vz'zy)7
annual return 周年报表；周年申报表；每年报税表格 !)a_@ d.;i
Annual Return Rules 《周年报表规则》 4"&-a 1N
annual review of consumer prices 每年消费物价回顾 ^ O}a,
annual roll-forward basis 逐年延展方式 V]zZb-m=
annual salary 年薪 -2hirA<^
annual statement 年度报表；年度决算表 \M`qaFan5^
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]~K-[V?l
annuitant 年金受益人 poz_=,c
annuity 年金 ,{*g
Q%7
annuity contract 年金合约 X,Ql6uO
annuity on human life 人寿年金 q9
Df` 6+
antecedent debt 先前的债项 4[lFur H
ante-dated cheque 倒填日期支票 6Zi{gx
anticipated expenditure 预期开支 n Bm ]?
anticipated net profit 预期纯利 '_v~ +
anticipated revenue 预期收入 R ]Ev=V'U
anti-inflation measure 反通货膨胀措施 S,5ok0 R
anti-inflationary stance 反通货膨胀立场 ]B/> =t "E
apparent deficit 表面赤字 F5?S8=i
apparent financial solvency 表面偿债能力 mSYjc)z
apparent partner 表面合伙人 p%I)&- 8
application for personal assessment 个人入息课税申请书 f:-)S8OJ
application of fund 资金应用 5]O{t S
j
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 66val" ^W
appointed actuary 委任精算师 12`u[O}\}-
appointed auditor 委任核数师；委任审计师 ;L-=z]IR,
appointed trustee 委任的受托人 l>6tEO Xt
appointer 委任人 N
R
c4*zQJ
apportioned pro rata 按比例分摊 TP
p]UG
apportionment 分配；分摊 qO{z{@jo55
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ZSf &M
apportionment formula 分摊方程式 joY7Vk!< o
apportionment of estate duty 遗产税的分摊 ' ]k<' `b|
appraisal 估价；评估 7(@xk_Pl
appreciable growth 可观增长
\HG f!zZ
appreciable impact 显着影响 '5h` ="
appreciable increase 可观增长 *'((_ NZ>
appreciation 增值；升值 tpWGmj fo>
appreciation against other currencies 相对其他货币升值 15ailA&(Qm
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >)M{^
appreciation tax 增值税 O3 sV)
appropriation 拨款；拨用；拨付 5dj " U
xH
appropriation account 拨款帐目 b
3x|Dq .
Appropriation Bill 拨款法案 Z6I|Y5#H
appropriation-in-aid system 补助拨款办法 x^1udK^re
approved assets 核准资产 tSHW" R
approved basket stock 认可一篮子证券 ?V6,>e_+
approved budget 核准预算 kj6:P$tH
approved charitable donation 认可慈善捐款
v,<14w
approved charitable institution 认可慈善机构 &y!?R$?b
approved currency 核准货币；认可货币 `7/(sX.
approved estimates 核准预算
0pE >O
7
approved estimates of expenditure 核准开支预算 }`qAb/Ov
approved overseas insurer 核准海外保险人 J,}h{-Xy `
approved overseas trust company 核准海外信托公司 y_m +&Oe
approved pooled investment fund 核准汇集投资基金 SAP/jD$5]>
approved provident fund scheme 认可公积金计划 ACyK#5E
approved provision 核准拨款 @ !`__>K
approved redeemable share 核准可赎回股份 =|oi 0
approved regional stock 认可地区性证券 ]BO:*&O
approved retirement scheme 认可退休金计划 $a_y-lY
approved subordinated loan 核准附属贷款 XPd mz !,b
arbitrage 套戥；套汇；套利 5/"$ _7"{a
arbitrageur 套戥者；套汇者 C8m 9H8Qm
arbitrary amount 临时款项 $toTMah
w
arrangement 措施；安排；协定 d{YvdN9d
arrears 欠款 W,4!"*+
arrears of pay 欠付薪酬 kY)Vr3uGA
arrears of revenue 逾期未收税款；逾期未收的帐项 x;~:p;]J2F
articles of association 组织章程；组织细则；组织章程细则 4>,X.|9{
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Z"8lW+r *
ascertainment of profit 确定利润 9@|52dz%
"Asia Clear" “亚洲结算系统”
