allotment 分配；配股 ;-^WUf |
allotment notice 股份配售通知；配股通知 +#1WOQfAD
allotment of shares 股份分配 k%NY,(:(
allowable 可获宽免；免税的 y
@Y @"y
allowable business loss 可扣除的营业亏损 T_jwj
N
allowable expenses 可扣税的支出 N##3k- 0Ao
allowance 免税额；津贴；备抵；准备金 og. dYs7W4
allowance for debts 债项的免税额 U@m<
allowance for depreciation by wear and tear 耗损折旧免税额 [:g6gAuh,
allowance for funeral expenses 殡殓费的免税额 Mk|h ><Q"
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 c
!P9`l~MQ
allowance for repairs and outgoings 修葺及支出方面的免税额 e
d4T_O;
allowance to debtor 给债务人的津贴 ,O 3"r;
alteration of capital 资本更改 :;{U2q+
alternate trustee 候补受托人 W|D'S }J
amalgamation 合并 #5 G!lbH
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 RS<c&{?
ambit of charges 征税范围；收费范围 EW#.)@-
amended valuation 经修订的估值 xC<OFpI\
American Commodities Exchange 美国商品交易所 JZu7Fb]L9
American Express Bank Limited 美国运通银行 Ez<J+#)t
American Stock Exchange 美国证券交易所 X[NsdD?w1+
amortization 摊销 ?h
K+h .{
amount due from banks 存放银行同业的款项 >4~{ CXZ
amount due from banks abroad 存放海外银行同业的款项 c 0!bn b
amount due from holding companies 控股公司欠款 4w]u: eU
amount due from local banks 存放本港银行同业的款项 o~<fw]y
amount due to banks 银行同业的存款 [_-CO }>
amount due to banks abroad 海外银行同业的存款 $Xz9xzOR
amount due to holding companies 控股公司存款 I7B fA,mZ7
amount due to local banks 本港银行同业的存款 zMtK_c cQ
amount due to outport banks 外埠银行同业的存款 wGnjuIR
amount for note issue 发行纸币的款额 /d'^ XYOC
amount of bond 担保契据的款额 4X#>;
amount of consideration 代价款额 s( Kf%ZoE
amount of contribution 供款数额 !ybEv | =
amount of indebtedness 负债款额 4vBZb^W;9
amount of principal of the loan 贷款本金额 8"8 sI
amount of rates chargeable 应征差饷数额 @] )a
amount of share capital 股本额 G-M!I`P
amount of sums assured 承保款额 _a15R/S
amount of variation 变动幅度 <MvFAuAT
amount of vote 拨款数额 SGNi~o
amount payable 应付款额 vx!nC}f"k`
amount receivable 应收款额 IO^O9IEx,
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _i}6z xqw
analysis 分析 -BQM i0
ancillary risk 附属风险 ) _xM)mH
annual account 周年帐目；周年帐目报表；年度决算；年结 ']Y:f) i#
annual accounting date 年结日期 v`y{l>r,
annual allowance 每年免税额；年积金；年度津贴；年津 tBrd+}e2*
annual balance 年度余额 ]C )PZZI='
annual disposable income 每年可动用收入 q G=`'%,m
annual estimates 周年预算
hs<7(+a
annual fee 年费 _6=6 b!hD
annual general meeting 周年大会 mjBX
a
annual growth rate 年增率；每年增长率 =B<g_9d4
annual long-term supplement 长期个案每年补助金 =\: YNP/
annual pensionable emolument 可供计算退休金的年薪 N1#*~/sXh
annual report 年报 wQM(Lm#Q
Annual Report on the Consumer Price Index 《消费物价指数年报》 c/T]=S[
annual return 周年报表；周年申报表；每年报税表格 =x/]2+
s
Annual Return Rules 《周年报表规则》 f*oL8"?u&
annual review of consumer prices 每年消费物价回顾 + ` Em&
annual roll-forward basis 逐年延展方式 $G*$ j!
annual salary 年薪 NwT3e&u%|
annual statement 年度报表；年度决算表 !^l<jrM
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 iCl,7$[*
annuitant 年金受益人 'ky'GzX,
annuity 年金 tQ?? nI2
annuity contract 年金合约 oxcAKo
annuity on human life 人寿年金 0_"J>rMp
antecedent debt 先前的债项 +(cs,?`\
ante-dated cheque 倒填日期支票 HpNf f0c
anticipated expenditure 预期开支 3b#KrN'
anticipated net profit 预期纯利 ?"qU.}kGL
anticipated revenue 预期收入 DOU\X N
anti-inflation measure 反通货膨胀措施 [0 MVsc=
anti-inflationary stance 反通货膨胀立场 *(o~pxFTR
apparent deficit 表面赤字 R fa1 v*(
apparent financial solvency 表面偿债能力 d['BtVJ
apparent partner 表面合伙人 !y4o^S u[
application for personal assessment 个人入息课税申请书 n/^wzG
application of fund 资金应用 s|EP/=9i
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 D_@r_^}
appointed actuary 委任精算师 =C<_rBY
appointed auditor 委任核数师；委任审计师 SwSBQq%h]M
appointed trustee 委任的受托人 8#7z5:_
appointer 委任人 f>p;Jh{2fn
apportioned pro rata 按比例分摊 tOp>O oD
apportionment 分配；分摊
5OKbW!
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7*@q d&
apportionment formula 分摊方程式 i'`Z$3EF)
apportionment of estate duty 遗产税的分摊 ^(UL$cQ>
appraisal 估价；评估 +uv]dD *i
appreciable growth 可观增长 #\t ?`\L3
appreciable impact 显着影响 &:'Uh
W-t
appreciable increase 可观增长 Q !S"=2
appreciation 增值；升值 tM{t'WU
appreciation against other currencies 相对其他货币升值 `;QpPSw +
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 X<Vko^vlj
appreciation tax 增值税 ZIpL4y
=_
appropriation 拨款；拨用；拨付 e-{k;V7b
appropriation account 拨款帐目 ">Cjn F2>R
Appropriation Bill 拨款法案 +XFF@h&=t
appropriation-in-aid system 补助拨款办法 nuKjp
Ap!
approved assets 核准资产 t55
'
approved basket stock 认可一篮子证券 10}\7p8
approved budget 核准预算 9Z
rWG
approved charitable donation 认可慈善捐款 1_G U i
approved charitable institution 认可慈善机构 hua{g_
approved currency 核准货币；认可货币 oryoGy=(yk
approved estimates 核准预算 ) ZNH/9e/
approved estimates of expenditure 核准开支预算 I.q nA
approved overseas insurer 核准海外保险人 g4I(uEJk
approved overseas trust company 核准海外信托公司 #D u1(R
approved pooled investment fund 核准汇集投资基金 /l At&0
approved provident fund scheme 认可公积金计划 gt'0B-;W
approved provision 核准拨款 "{L%5:H@
approved redeemable share 核准可赎回股份 mpXc o *!_
approved regional stock 认可地区性证券 yWt87+%T
approved retirement scheme 认可退休金计划 vpOzF>O
approved subordinated loan 核准附属贷款 vPS
H
arbitrage 套戥；套汇；套利 l _+s$c
arbitrageur 套戥者；套汇者 G aM#a[p
arbitrary amount 临时款项 p# O%<S@?
arrangement 措施；安排；协定 K~v"%sG{`
arrears 欠款
+ ?nW
arrears of pay 欠付薪酬 S37Bl5W
arrears of revenue 逾期未收税款；逾期未收的帐项 .T4"+FTzP
articles of association 组织章程；组织细则；组织章程细则 y=5s~7]
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 4J-)+C/edx
ascertainment of profit 确定利润 u -CY-
"Asia Clear" “亚洲结算系统”
