allotment 分配；配股 NR0fxh
allotment notice 股份配售通知；配股通知 De:| T8&
allotment of shares 股份分配 UN Kr
FYl
allowable 可获宽免；免税的 " midC(rTm
allowable business loss 可扣除的营业亏损 Z E0D=
allowable expenses 可扣税的支出 DH{ ^9HK
allowance 免税额；津贴；备抵；准备金 o" e]9{+<
allowance for debts 债项的免税额 qHra9yuSh
allowance for depreciation by wear and tear 耗损折旧免税额 ^Y+P(o$HM
allowance for funeral expenses 殡殓费的免税额 %Ig3udcY?
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 e "ur+7
allowance for repairs and outgoings 修葺及支出方面的免税额 z( _#C
s
allowance to debtor 给债务人的津贴 VF] ~J=>i
alteration of capital 资本更改 ! 6: X]
alternate trustee 候补受托人 Zdll}nO"E
amalgamation 合并 qK12:
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Q \[2BJo/
ambit of charges 征税范围；收费范围 4 .d~u@=
amended valuation 经修订的估值 pv ;ZR
American Commodities Exchange 美国商品交易所 T9O3$1eqfo
American Express Bank Limited 美国运通银行
?*2Uw{~}
American Stock Exchange 美国证券交易所 |$a!Zx94^
amortization 摊销 QcG-/_,'}
amount due from banks 存放银行同业的款项 I<^&~==
amount due from banks abroad 存放海外银行同业的款项 MWron_xg
amount due from holding companies 控股公司欠款 iF'qaqHWY4
amount due from local banks 存放本港银行同业的款项 k_hs g6Ur.
amount due to banks 银行同业的存款 sAfNu~d
amount due to banks abroad 海外银行同业的存款 Sk|DVV $
amount due to holding companies 控股公司存款 )xj
!7:n)
amount due to local banks 本港银行同业的存款 b1ma(8{{{
amount due to outport banks 外埠银行同业的存款 r
q_0"A
amount for note issue 发行纸币的款额 ] B3\IT
amount of bond 担保契据的款额 >7I"_#x1:
amount of consideration 代价款额 ^
woCwW8n
amount of contribution 供款数额 1/% g
VB8
amount of indebtedness 负债款额 b rt1Kvu8(
amount of principal of the loan 贷款本金额 2qxed
e
amount of rates chargeable 应征差饷数额 kKEs >a
amount of share capital 股本额 F l0 :Z
amount of sums assured 承保款额 !,zRg5Wp4
amount of variation 变动幅度 -
TU^*
amount of vote 拨款数额 k@/s-^ry3
amount payable 应付款额 U>=&
2Z2?
amount receivable 应收款额 @<,YUp,%S
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +_ZXzzcO<
analysis 分析 OX[pK_:`l
ancillary risk 附属风险 ~Ddlr9Ej
annual account 周年帐目；周年帐目报表；年度决算；年结 =9 y&j-F
annual accounting date 年结日期 1O@
D
annual allowance 每年免税额；年积金；年度津贴；年津 mx;1'! 'fr
annual balance 年度余额 + tza]r:
annual disposable income 每年可动用收入 U9eb&nd
annual estimates 周年预算 Qv
l3 =[S
annual fee 年费 $K
}Y
annual general meeting 周年大会 %AnqT|\#,
annual growth rate 年增率；每年增长率 yTwtGo&
annual long-term supplement 长期个案每年补助金 nYbI =_-
annual pensionable emolument 可供计算退休金的年薪 8ZPj zN>c6
annual report 年报 oQ"J>`',
Annual Report on the Consumer Price Index 《消费物价指数年报》 .*W_;F o
annual return 周年报表；周年申报表；每年报税表格 *N!>c&8
Annual Return Rules 《周年报表规则》 X4{O/G
annual review of consumer prices 每年消费物价回顾 L>.* ^]
annual roll-forward basis 逐年延展方式 C.Ty\@U
annual salary 年薪 ?KMGk]_<
annual statement 年度报表；年度决算表 2~(\d\k
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 +(l(|lQy$
annuitant 年金受益人 @^ UnrKSd
annuity 年金 ^I]A@YNni
annuity contract 年金合约 h#Q Sx@U6
annuity on human life 人寿年金 0JS#{EDh+
antecedent debt 先前的债项 dD.;P=AP
ante-dated cheque 倒填日期支票 . \:{
6_
anticipated expenditure 预期开支 u#r[JF9LP
anticipated net profit 预期纯利 w :+wx/ \
anticipated revenue 预期收入 ( &^k''f
anti-inflation measure 反通货膨胀措施 YR/%0^M'0
anti-inflationary stance 反通货膨胀立场 %MH! L2|
apparent deficit 表面赤字 3; Ztm$8
apparent financial solvency 表面偿债能力 `@)>5gW&p
apparent partner 表面合伙人 |E5\_Z
application for personal assessment 个人入息课税申请书 t`oH7)nut
application of fund 资金应用 rIJv(&l
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 l PO +dm
appointed actuary 委任精算师 Zm+QhnY|
appointed auditor 委任核数师；委任审计师 5,Hj$v7fe
appointed trustee 委任的受托人 y ir Q
appointer 委任人 qnCJrY6]
apportioned pro rata 按比例分摊 LCouDk(=`
apportionment 分配；分摊 "nQ&~KQ
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 z(g6$Y{
apportionment formula 分摊方程式 Tw+V$:$$
apportionment of estate duty 遗产税的分摊 %.[jz,;)
appraisal 估价；评估 a7Yz X 5 n
appreciable growth 可观增长 ilr'<5 rq
appreciable impact 显着影响 (N
0kTi]b
appreciable increase 可观增长 ngI3.v/R
appreciation 增值；升值 3]cW08"c
appreciation against other currencies 相对其他货币升值 P 'Diie
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )g
; !I L
appreciation tax 增值税 odaCKhdk
appropriation 拨款；拨用；拨付 [B+]F~}@
appropriation account 拨款帐目 @4xV3Xkf&C
Appropriation Bill 拨款法案 tS:/:0HnA)
appropriation-in-aid system 补助拨款办法 o7=#ye&P
approved assets 核准资产 !)-)*T
approved basket stock 认可一篮子证券 |rr<4>)X
approved budget 核准预算 +pG[
[}/
approved charitable donation 认可慈善捐款 j Wjp0ii
approved charitable institution 认可慈善机构 =
iXHu
*g
approved currency 核准货币；认可货币 yi& 6HNb
approved estimates 核准预算 $z48~nu@ j
approved estimates of expenditure 核准开支预算 OLs<] 0H
approved overseas insurer 核准海外保险人 H&_drxUq;L
approved overseas trust company 核准海外信托公司 5zi}O GtXv
approved pooled investment fund 核准汇集投资基金 b<E+5;u
approved provident fund scheme 认可公积金计划 4157!w' \y
approved provision 核准拨款 c ]]e(
approved redeemable share 核准可赎回股份 `% ulorS
approved regional stock 认可地区性证券 } 8&?
approved retirement scheme 认可退休金计划 KbTd`AIL
approved subordinated loan 核准附属贷款 }|u>b!7_.
arbitrage 套戥；套汇；套利 Y6 : b
arbitrageur 套戥者；套汇者 >O$ JS,
arbitrary amount 临时款项 -Wm'@4bH
arrangement 措施；安排；协定 tRu j}n+x
arrears 欠款 I3,
0vnE@
arrears of pay 欠付薪酬 | 9Pi*)E
arrears of revenue 逾期未收税款；逾期未收的帐项 T:=ST3#m
articles of association 组织章程；组织细则；组织章程细则 A!uO7".E
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )&vuT
q'7'
ascertainment of profit 确定利润 WNo7`)Kx
"Asia Clear" “亚洲结算系统”
