allotment 分配；配股 5 [X^1
allotment notice 股份配售通知；配股通知 8xg:ItJaA0
allotment of shares 股份分配 Kj}hb)HU
allowable 可获宽免；免税的 fn#b3ee
allowable business loss 可扣除的营业亏损 cy^ 6g? ew
allowable expenses 可扣税的支出 :r^ i0g|5P
allowance 免税额；津贴；备抵；准备金 X"iy .@7
allowance for debts 债项的免税额 ./5|i*ow
allowance for depreciation by wear and tear 耗损折旧免税额 fR aVY`|wK
allowance for funeral expenses 殡殓费的免税额 @ %ChPjN
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 B`RbXk68q
allowance for repairs and outgoings 修葺及支出方面的免税额 wvT!NN
K2
allowance to debtor 给债务人的津贴 A{5 k}
alteration of capital 资本更改 Rc?wIL)
alternate trustee 候补受托人 bi KpV? Dp
amalgamation 合并 4y
582u6^
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 jh\q2E~,`
ambit of charges 征税范围；收费范围
8EbYk2j
amended valuation 经修订的估值 ,W*<e-
American Commodities Exchange 美国商品交易所 <po(7XB
American Express Bank Limited 美国运通银行 I9SO}a2p
American Stock Exchange 美国证券交易所 u4z]6?,"e
amortization 摊销 ZwO&G\A^
amount due from banks 存放银行同业的款项 @] )a
amount due from banks abroad 存放海外银行同业的款项 lOd[ 8|/
amount due from holding companies 控股公司欠款 1/a*8 vuGh
amount due from local banks 存放本港银行同业的款项 #0G9{./C
amount due to banks 银行同业的存款 I +`~6
amount due to banks abroad 海外银行同业的存款 vx!nC}f"k`
amount due to holding companies 控股公司存款 gA~Ih
amount due to local banks 本港银行同业的存款 M9bb, `X>Q
amount due to outport banks 外埠银行同业的存款 w`>xK
sKW>
amount for note issue 发行纸币的款额 @f*/V e0.
amount of bond 担保契据的款额 6G@_!i*2F
amount of consideration 代价款额 zFB$^)v "<
amount of contribution 供款数额 \ vFkhm
amount of indebtedness 负债款额 eg?vYW
amount of principal of the loan 贷款本金额 r
^*,eF
amount of rates chargeable 应征差饷数额 ]>R`]U9*O
amount of share capital 股本额 xOTm-Cm9L
amount of sums assured 承保款额 `Ph4!-6#
amount of variation 变动幅度 P>4(+s
amount of vote 拨款数额 0 qJ(3N
amount payable 应付款额 iOki ZN+d>
amount receivable 应收款额 1|z>}
xP
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 N^mY/`2
analysis 分析 y3;G<9K2c]
ancillary risk 附属风险 %I6 iXq#
annual account 周年帐目；周年帐目报表；年度决算；年结 O%0G37h
annual accounting date 年结日期 rf)\:
75
annual allowance 每年免税额；年积金；年度津贴；年津 J# :%| F%
annual balance 年度余额 iCl,7$[*
annual disposable income 每年可动用收入 ]lZ!en
annual estimates 周年预算 tQ?? nI2
annual fee 年费 oxcAKo
annual general meeting 周年大会 0_"J>rMp
annual growth rate 年增率；每年增长率 +(cs,?`\
annual long-term supplement 长期个案每年补助金 wk8XD(
&
annual pensionable emolument 可供计算退休金的年薪 =H!u4
annual report 年报 ?"qU.}kGL
Annual Report on the Consumer Price Index 《消费物价指数年报》 DOU\X N
annual return 周年报表；周年申报表；每年报税表格 *]x]U >EF
Annual Return Rules 《周年报表规则》 p_P'2mf
annual review of consumer prices 每年消费物价回顾 lW^RwNcd
annual roll-forward basis 逐年延展方式 n~K_|
annual salary 年薪 !n)2HDYhx,
annual statement 年度报表；年度决算表 }4 eS B
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 lD
!^MqK
annuitant 年金受益人 F5+f?B~?R?
annuity 年金 !30Dice
annuity contract 年金合约
93o}vy->
annuity on human life 人寿年金 _4.`$n/Z
antecedent debt 先前的债项 ]<z>YyBA
ante-dated cheque 倒填日期支票 (MNbABZQ
anticipated expenditure 预期开支 /A <L
anticipated net profit 预期纯利 |
|qsoF5B]
anticipated revenue 预期收入 Bz7T1B&to
anti-inflation measure 反通货膨胀措施 XL} oYL]}&
anti-inflationary stance 反通货膨胀立场 1[X+6v iE
apparent deficit 表面赤字 Sfh \ 4h$H
apparent financial solvency 表面偿债能力 AbLOq@lrK
apparent partner 表面合伙人 LRB#|PW
application for personal assessment 个人入息课税申请书 uv9cO d
application of fund 资金应用 &*MwKr<y
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 iSI j ?.
appointed actuary 委任精算师 mQJRq??P
appointed auditor 委任核数师；委任审计师 wCn W]<+
appointed trustee 委任的受托人 roW8 4x
appointer 委任人
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apportioned pro rata 按比例分摊 WI}P(!h\J
apportionment 分配；分摊 7CM<"pV
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #Q$9Eq8"[
apportionment formula 分摊方程式 7M^!t X
apportionment of estate duty 遗产税的分摊 mNcTO0p&
appraisal 估价；评估 v0= ^Hy m
appreciable growth 可观增长 hQ8/- #LO_
appreciable impact 显着影响 JsVW:8 QO~
appreciable increase 可观增长 {!'AR`|
appreciation 增值；升值 R2t5T-8`c
appreciation against other currencies 相对其他货币升值 kQ{pFFO
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0P%(4t$pd
appreciation tax 增值税 8BLtTpu
appropriation 拨款；拨用；拨付 qrm~=yU%
appropriation account 拨款帐目 F!'b_ gmz
Appropriation Bill 拨款法案 yWt87+%T
appropriation-in-aid system 补助拨款办法 Q@ /wn
approved assets 核准资产 *Swb40L^
approved basket stock 认可一篮子证券 A*MlK "
approved budget 核准预算 ,$ W7Q
approved charitable donation 认可慈善捐款 eN N% %Q
approved charitable institution 认可慈善机构 rDUNA@r
approved currency 核准货币；认可货币 X^fMt]
approved estimates 核准预算 EV2whs2g
approved estimates of expenditure 核准开支预算 g3Kc? wTC
approved overseas insurer 核准海外保险人 e)7[weGN
approved overseas trust company 核准海外信托公司 n1.]5c3p
approved pooled investment fund 核准汇集投资基金 wdl6dLu
approved provident fund scheme 认可公积金计划 i<)c4
approved provision 核准拨款 UiaY0 .D
approved redeemable share 核准可赎回股份 ykX}T6T
approved regional stock 认可地区性证券 f } eZX
approved retirement scheme 认可退休金计划 U
hb6{'+
approved subordinated loan 核准附属贷款 $&k zix
arbitrage 套戥；套汇；套利 3V LwMF?
arbitrageur 套戥者；套汇者 YX!%R]c%
arbitrary amount 临时款项 9(ANhG
arrangement 措施；安排；协定 H:y
.7
arrears 欠款 j4+hWalm
arrears of pay 欠付薪酬 73 D|gF*
arrears of revenue 逾期未收税款；逾期未收的帐项 v[35C] gS
articles of association 组织章程；组织细则；组织章程细则 &{/ `Q ,
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >Y)jt*vQ
ascertainment of profit 确定利润 mi%d([)%<
"Asia Clear" “亚洲结算系统”
