allotment 分配；配股 WN'AQ~qA
allotment notice 股份配售通知；配股通知 RCR= W6
allotment of shares 股份分配 O*:87:I d
allowable 可获宽免；免税的 cI2Ps3~"Q
allowable business loss 可扣除的营业亏损 +KTfGwKt
allowable expenses 可扣税的支出 *$eH3nn6g
allowance 免税额；津贴；备抵；准备金 \jC) ;mk
allowance for debts 债项的免税额 SxR J{m~
allowance for depreciation by wear and tear 耗损折旧免税额 & BPYlfB1
allowance for funeral expenses 殡殓费的免税额 <&E}db
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 tRo Sq;VrS
allowance for repairs and outgoings 修葺及支出方面的免税额 d {!P
c<
allowance to debtor 给债务人的津贴 O=o}uB-*6
alteration of capital 资本更改 ,t`V^(PEq
alternate trustee 候补受托人 gnp.!-
amalgamation 合并 !K-1tp$
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 xTAfV N
ambit of charges 征税范围；收费范围 wsQnjT>
amended valuation 经修订的估值 D :@W*,
American Commodities Exchange 美国商品交易所 u n v:sV#b
American Express Bank Limited 美国运通银行 g6Vkns4
American Stock Exchange 美国证券交易所 .P m 5nS
amortization 摊销 e/D{^ *~S
amount due from banks 存放银行同业的款项 bg zd($)u
amount due from banks abroad 存放海外银行同业的款项 |
1B0
amount due from holding companies 控股公司欠款 ` P Uqz&
amount due from local banks 存放本港银行同业的款项 jW: 7PS
amount due to banks 银行同业的存款 Cv,WG]E7(
amount due to banks abroad 海外银行同业的存款 (ks>F=vk*
amount due to holding companies 控股公司存款 [edF'7La
amount due to local banks 本港银行同业的存款 puOtF YZ\
amount due to outport banks 外埠银行同业的存款 zVE " 6
amount for note issue 发行纸币的款额 #&|"t< }
amount of bond 担保契据的款额 Lvf<g}?4
amount of consideration 代价款额 |P5dv>tb
F
amount of contribution 供款数额 !`{?qQ[=
amount of indebtedness 负债款额 a OmG, +o
amount of principal of the loan 贷款本金额 d4b !
r
amount of rates chargeable 应征差饷数额 hCQOwk#
amount of share capital 股本额 $wM..ee
amount of sums assured 承保款额 XC3)#D#HGh
amount of variation 变动幅度 L0![SE>
amount of vote 拨款数额 5Hb HJ.|r
amount payable 应付款额 :BxO6@>X
c
amount receivable 应收款额 li*S^uSF
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;u2[Ww~k
analysis 分析 WM+8<|)n
ancillary risk 附属风险 B!&5*f} *
annual account 周年帐目；周年帐目报表；年度决算；年结 5p.rd0T]l3
annual accounting date 年结日期 &kb~N-
annual allowance 每年免税额；年积金；年度津贴；年津 I$" Z\c8;
annual balance 年度余额 H>+/k-n-
annual disposable income 每年可动用收入 qJ;~ANwt
annual estimates 周年预算 ':4ny]F
annual fee 年费 kQ=bd{a6
annual general meeting 周年大会 E3wpC#[Q1
annual growth rate 年增率；每年增长率 >v,X:B?+FL
annual long-term supplement 长期个案每年补助金 nFni1cCD
annual pensionable emolument 可供计算退休金的年薪 K\-N'M!Z
annual report 年报 >M 5}L<
Annual Report on the Consumer Price Index 《消费物价指数年报》 RC7F/|w.z
annual return 周年报表；周年申报表；每年报税表格 dC6>&@
VX
Annual Return Rules 《周年报表规则》 V ESvCei
annual review of consumer prices 每年消费物价回顾 j}Tv/O,f
annual roll-forward basis 逐年延展方式 G!FdTvx$
annual salary 年薪 QbdXt%gZe
annual statement 年度报表；年度决算表 ~ |Kq G
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 ~?NCmU=3
annuitant 年金受益人 P"7` : a
annuity 年金 ?h `,@~ 6u
annuity contract 年金合约 e, s S.
annuity on human life 人寿年金 `O7vPE
antecedent debt 先前的债项 V_
6K ?~j
ante-dated cheque 倒填日期支票 3Y P! B=
anticipated expenditure 预期开支 >.SO2w
anticipated net profit 预期纯利 l
i<9nMZ<
anticipated revenue 预期收入 `)O9
'568
anti-inflation measure 反通货膨胀措施 #s~ITG #H
anti-inflationary stance 反通货膨胀立场 u/W{JPlL
apparent deficit 表面赤字 E zcch1
apparent financial solvency 表面偿债能力 w (HV C
apparent partner 表面合伙人 Ow- ejo
application for personal assessment 个人入息课税申请书 ;*
5z&1O
application of fund 资金应用 2@(+l*.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 Rc)]A&J
appointed actuary 委任精算师 I e!KIU
appointed auditor 委任核数师；委任审计师 UusAsezm:
appointed trustee 委任的受托人 D?ic~ -&
appointer 委任人 _U}|Le@ e
apportioned pro rata 按比例分摊 +V g(2Xt
apportionment 分配；分摊 yi^X?E{WnX
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 * `OXgkQ
apportionment formula 分摊方程式 igOX 0
apportionment of estate duty 遗产税的分摊 9ZOQNN<ex
appraisal 估价；评估 '0f!o&?g
appreciable growth 可观增长 G$ zY&
appreciable impact 显着影响 N _D=j 6B
appreciable increase 可观增长 g,E)F90
appreciation 增值；升值
e$
appreciation against other currencies 相对其他货币升值 , JH*l :7
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 WA}'[h
appreciation tax 增值税
~H'' RzN
appropriation 拨款；拨用；拨付 |%4nU#GoB
appropriation account 拨款帐目 uEPm[o
yX
Appropriation Bill 拨款法案 <!dZ=9^^ 1
appropriation-in-aid system 补助拨款办法 Il/`#b@h
approved assets 核准资产 ^/2 O_C
approved basket stock 认可一篮子证券 |vi= h2*
approved budget 核准预算 +4t
\j<T
approved charitable donation 认可慈善捐款 wB 8548C}-
approved charitable institution 认可慈善机构 >
a@1y8B
approved currency 核准货币；认可货币 G}
[$M"}
approved estimates 核准预算 Iv7BIK^ 0
approved estimates of expenditure 核准开支预算 bIt{kzuQC
approved overseas insurer 核准海外保险人 s,J\nbj0h
approved overseas trust company 核准海外信托公司
H|s Iw:
approved pooled investment fund 核准汇集投资基金 " QfF]/:
approved provident fund scheme 认可公积金计划 \ bNDeA&l
approved provision 核准拨款 jhG6,;1zMI
approved redeemable share 核准可赎回股份 *mWS+xcU(L
approved regional stock 认可地区性证券 +S V!QMIg
approved retirement scheme 认可退休金计划 ,DKW_F|
approved subordinated loan 核准附属贷款 D6_#r=08
arbitrage 套戥；套汇；套利
fNr*\=$
arbitrageur 套戥者；套汇者 F[ ^ p~u{
arbitrary amount 临时款项 g 7%vI8Y)@
arrangement 措施；安排；协定 cL %e
P.
arrears 欠款 -}qay@cDt
arrears of pay 欠付薪酬 a6 T!)g
arrears of revenue 逾期未收税款；逾期未收的帐项 =w7k@[Bq
articles of association 组织章程；组织细则；组织章程细则 .Xta;Py|J
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 v]drDVJ
ascertainment of profit 确定利润 I
L8&MA%
"Asia Clear" “亚洲结算系统”
