allotment 分配；配股 Cv>|>Ob#
allotment notice 股份配售通知；配股通知 {% 9 )l,
allotment of shares 股份分配 vJ7I
[Z
allowable 可获宽免；免税的 ~+A?!f;-J
allowable business loss 可扣除的营业亏损 x
%L2eXL
allowable expenses 可扣税的支出 xpx=t71Hq
allowance 免税额；津贴；备抵；准备金 gV):3mWC
allowance for debts 债项的免税额 (LA% q6
allowance for depreciation by wear and tear 耗损折旧免税额 0_}OKn
)J
allowance for funeral expenses 殡殓费的免税额 $}jp=?,t
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 s&iM.
[k
allowance for repairs and outgoings 修葺及支出方面的免税额 #g MMh B=
allowance to debtor 给债务人的津贴 1%
]| O
alteration of capital 资本更改 "2i{ L '
alternate trustee 候补受托人 2^bq4c4J
amalgamation 合并 EQSOEf[
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }BK
Ez[G(
ambit of charges 征税范围；收费范围 fB:9:N X
amended valuation 经修订的估值 :@r E &
American Commodities Exchange 美国商品交易所 8s/gjEwA
American Express Bank Limited 美国运通银行 ?FVX &{{V
American Stock Exchange 美国证券交易所 s D7Qt
amortization 摊销 9
#TzW9
amount due from banks 存放银行同业的款项 ^ &zwO7cS
amount due from banks abroad 存放海外银行同业的款项 lTv I;zy
amount due from holding companies 控股公司欠款 "yCCei,hA?
amount due from local banks 存放本港银行同业的款项 ]iRE^o6
amount due to banks 银行同业的存款 K19/M1~
amount due to banks abroad 海外银行同业的存款
7"2L|fG
amount due to holding companies 控股公司存款 x9Y1v1!5Pu
amount due to local banks 本港银行同业的存款 g D3s,<>o
amount due to outport banks 外埠银行同业的存款 =MEv{9_
amount for note issue 发行纸币的款额 KoRJ'WW^
amount of bond 担保契据的款额 +(x^5~ QX
amount of consideration 代价款额 ah1d0e P
amount of contribution 供款数额 L @HPU;<
amount of indebtedness 负债款额 rI H/<@+
amount of principal of the loan 贷款本金额 u pg
?
amount of rates chargeable 应征差饷数额 klxVsx%I{G
amount of share capital 股本额 "X T7;!
amount of sums assured 承保款额 0^az<!!O#
amount of variation 变动幅度 "^ F#oo%L
amount of vote 拨款数额 p
@&>{hi@
amount payable 应付款额 R
5-q{
amount receivable 应收款额 Yz= (z j
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .+M J' bW
analysis 分析 B w;sg;
ancillary risk 附属风险 ?:vp3f#
annual account 周年帐目；周年帐目报表；年度决算；年结 <vJPKQ`=:
annual accounting date 年结日期 hEi]-N\X
annual allowance 每年免税额；年积金；年度津贴；年津 z6ISJb
annual balance 年度余额 5ppOG_
annual disposable income 每年可动用收入 RbzSQr>a \
annual estimates 周年预算 &PVos|G
annual fee 年费 GR
@!mf
annual general meeting 周年大会 `E+)e?z
annual growth rate 年增率；每年增长率 @X4Ur +d
annual long-term supplement 长期个案每年补助金 (+6 8s9XS7
annual pensionable emolument 可供计算退休金的年薪 @wy|l)%
annual report 年报 id<i|
Annual Report on the Consumer Price Index 《消费物价指数年报》 4
z#{nZG
annual return 周年报表；周年申报表；每年报税表格 8] skAh
Annual Return Rules 《周年报表规则》 ^e:C{]S=
annual review of consumer prices 每年消费物价回顾 v#0F1a?]D
annual roll-forward basis 逐年延展方式 fft FNHP
annual salary 年薪 S-}
MS"
annual statement 年度报表；年度决算表 3 I&=1o
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 6 E/>]3 ~!
annuitant 年金受益人 xI}o8G KQq
annuity 年金 Zu`;
S#Y
annuity contract 年金合约 3:@2gp!tq
annuity on human life 人寿年金 :,g nOfV=
antecedent debt 先前的债项 6zh<PETa03
ante-dated cheque 倒填日期支票 s0uI;WMg
anticipated expenditure 预期开支 PtCO';9[
anticipated net profit 预期纯利 T6m#sVq
anticipated revenue 预期收入 ^!^6 | [
anti-inflation measure 反通货膨胀措施 ?j ;e/r.
anti-inflationary stance 反通货膨胀立场 i! +D
,O
apparent deficit 表面赤字 ^`~M f
apparent financial solvency 表面偿债能力 4
AZ~<e\
apparent partner 表面合伙人 /_<`#?5T(
application for personal assessment 个人入息课税申请书 1+6:K._C(m
application of fund 资金应用 QA>(}u\+
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 (XA=d
4
appointed actuary 委任精算师 IhnHNY]<g
appointed auditor 委任核数师；委任审计师 b~fX =!M
appointed trustee 委任的受托人 Lh3>xZy"-z
appointer 委任人 s3qWTdM
apportioned pro rata 按比例分摊 _OV\W'RrA
apportionment 分配；分摊 ^ C VhV
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?T=] ?
[
apportionment formula 分摊方程式 J@D5C4>i
apportionment of estate duty 遗产税的分摊
R )i
appraisal 估价；评估 Go~bQ2*'(/
appreciable growth 可观增长 i{[=N9U5o
appreciable impact 显着影响 uT'_}cw
appreciable increase 可观增长 j(^ot001%v
appreciation 增值；升值 aEU
[k>&
appreciation against other currencies 相对其他货币升值 BCsz8U!
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
bj2 3S&
appreciation tax 增值税 jy@vz,/:%5
appropriation 拨款；拨用；拨付 <"A| Xv'Q
appropriation account 拨款帐目 io :g ]g
Appropriation Bill 拨款法案 dp`xyBQ3
appropriation-in-aid system 补助拨款办法 8 2qf 7`
approved assets 核准资产
o&uO ]
approved basket stock 认可一篮子证券 ,: g.B\'Q
approved budget 核准预算 PN9^ sLx=
approved charitable donation 认可慈善捐款 t`NZ_w /
approved charitable institution 认可慈善机构 vvA=:J4/i)
approved currency 核准货币；认可货币 (Mi]vK.4
approved estimates 核准预算 . K`OEdr<
approved estimates of expenditure 核准开支预算 :$k':0 n
approved overseas insurer 核准海外保险人 @_"B0$,-i
approved overseas trust company 核准海外信托公司 W}m-5L
approved pooled investment fund 核准汇集投资基金 F
e
3*pUt
approved provident fund scheme 认可公积金计划 <!b~7sZkTc
approved provision 核准拨款 lyGQ6zlSn
approved redeemable share 核准可赎回股份 iEx.BQ+
approved regional stock 认可地区性证券 ]=\Mf<
approved retirement scheme 认可退休金计划 dmh6o *
approved subordinated loan 核准附属贷款 @3`:aWda
arbitrage 套戥；套汇；套利 lv
- z [
arbitrageur 套戥者；套汇者 n\d`Fk
arbitrary amount 临时款项 *Q2;bmIc
arrangement 措施；安排；协定 p@epl|IZp
arrears 欠款 [A$5~/Q{U1
arrears of pay 欠付薪酬 k N3 T/96
arrears of revenue 逾期未收税款；逾期未收的帐项 \b {Aj,6,
articles of association 组织章程；组织细则；组织章程细则 we' <Y
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 dw
%aoe
ascertainment of profit 确定利润 zNSix!F
"Asia Clear" “亚洲结算系统”
