allotment 分配；配股 f$S
QhK5`
allotment notice 股份配售通知；配股通知 /& !d
allotment of shares 股份分配 a^}P_hg}-
allowable 可获宽免；免税的
Z"%
O&O
allowable business loss 可扣除的营业亏损 1PTu3o &3
allowable expenses 可扣税的支出 :mtw}H 'F8
allowance 免税额；津贴；备抵；准备金 % x*Ec[l
allowance for debts 债项的免税额 < iprPk
allowance for depreciation by wear and tear 耗损折旧免税额 LX?r=_\
allowance for funeral expenses 殡殓费的免税额 Lv5
==w}
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 d_7Xlp@
allowance for repairs and outgoings 修葺及支出方面的免税额 (R*jt,x
allowance to debtor 给债务人的津贴 O\8|n iW|
alteration of capital 资本更改 at(p,+ %
alternate trustee 候补受托人 m<'xlF
amalgamation 合并 $}nUK~$GSv
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ONe!'a0
ambit of charges 征税范围；收费范围 jnKM6%z
amended valuation 经修订的估值 $J0~2TV<
American Commodities Exchange 美国商品交易所 UV8r&O
American Express Bank Limited 美国运通银行 Qx,$ )|_
American Stock Exchange 美国证券交易所 .5CELt R
amortization 摊销 I/b8
amount due from banks 存放银行同业的款项 >=W #z
amount due from banks abroad 存放海外银行同业的款项 a&c#* 9t{
amount due from holding companies 控股公司欠款 Q|H cg|
amount due from local banks 存放本港银行同业的款项 #IrP"j^
amount due to banks 银行同业的存款 n
ua8y(W
amount due to banks abroad 海外银行同业的存款 F)iG D~
amount due to holding companies 控股公司存款 FR6I+@ oX~
amount due to local banks 本港银行同业的存款
UoS;!}l
amount due to outport banks 外埠银行同业的存款 |>}0? '/]
amount for note issue 发行纸币的款额 68GGS`&
amount of bond 担保契据的款额 +G[HZ,FL
amount of consideration 代价款额 \lakT_x
amount of contribution 供款数额 @[kM1:G-F{
amount of indebtedness 负债款额 R6$F<;nw
amount of principal of the loan 贷款本金额 j}.J$RtW1f
amount of rates chargeable 应征差饷数额 m#K%dR
amount of share capital 股本额 xv% US
m
amount of sums assured 承保款额 u`
Qcw|R+
amount of variation 变动幅度 @N_H]6z4
amount of vote 拨款数额 ?uX6X'-
amount payable 应付款额 sPTUGx
'
amount receivable 应收款额 'U{:
zBh
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /FV6 lR!0^
analysis 分析 xPJJ
!mY
ancillary risk 附属风险 $H@)hY8wA
annual account 周年帐目；周年帐目报表；年度决算；年结 n@,eZ !
annual accounting date 年结日期 2 Yd~v|
annual allowance 每年免税额；年积金；年度津贴；年津 sr@Xum T
annual balance 年度余额 mS&\m#s <
annual disposable income 每年可动用收入 2xdJ(\JWM
annual estimates 周年预算 Wk6&TrWlY
annual fee 年费
j=QR*8*
annual general meeting 周年大会 _ N f[HP
annual growth rate 年增率；每年增长率 5{/Pn%5
annual long-term supplement 长期个案每年补助金 @=#s~ 3
annual pensionable emolument 可供计算退休金的年薪 8
Y~T$Yj^
annual report 年报 C^=gZ
6m
Annual Report on the Consumer Price Index 《消费物价指数年报》 <\>ak7m
annual return 周年报表；周年申报表；每年报税表格 =LY^3TlDj
Annual Return Rules 《周年报表规则》 AbI*/ |sY
annual review of consumer prices 每年消费物价回顾 WJ4UJdf'
annual roll-forward basis 逐年延展方式 {#M{~
annual salary 年薪 H1qw1[%0y
annual statement 年度报表；年度决算表 `[:1!I.}-
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 )bU")
annuitant 年金受益人 |=}~>!!
annuity 年金 9l_?n@
annuity contract 年金合约 r_sl~^* :
annuity on human life 人寿年金 |Pl {Oo+
antecedent debt 先前的债项 $hp?5K M
ante-dated cheque 倒填日期支票 s ^R2jueR
anticipated expenditure 预期开支 .LcE ^y[V
anticipated net profit 预期纯利 :p)9Heu
anticipated revenue 预期收入 $ <e .]`R
anti-inflation measure 反通货膨胀措施 iSLf:
anti-inflationary stance 反通货膨胀立场 7.rZ%1N
apparent deficit 表面赤字 Y '*h_K
apparent financial solvency 表面偿债能力 KBHKcFk
apparent partner 表面合伙人 mf[79:90^
application for personal assessment 个人入息课税申请书 =V]i?31 [
application of fund 资金应用 +1fOW4!5
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 vS__*} ^
appointed actuary 委任精算师 @wJa3 3QT
appointed auditor 委任核数师；委任审计师 afq
+;Sh
appointed trustee 委任的受托人 g}r5ohqC#
appointer 委任人 7:E#c"S
q
apportioned pro rata 按比例分摊 'wV26Dm
apportionment 分配；分摊 J,KT c'[
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 O|zmDp8a+
apportionment formula 分摊方程式 * t9qH
apportionment of estate duty 遗产税的分摊 ~cj:AI F
appraisal 估价；评估 y/VmjsN}
appreciable growth 可观增长 Z@O
e}\.$
appreciable impact 显着影响 v$/i5k cWx
appreciable increase 可观增长 :?6$}GcW
appreciation 增值；升值 vbh# [,lh
appreciation against other currencies 相对其他货币升值 : Zo2@8@7
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 b+apN ph
appreciation tax 增值税 >Nl~"J|]q
appropriation 拨款；拨用；拨付 k\Tm?^L)
appropriation account 拨款帐目 EoW zHa
Appropriation Bill 拨款法案 Eakjsk
appropriation-in-aid system 补助拨款办法 luog_;{h+
approved assets 核准资产 Cs=i9.-A
approved basket stock 认可一篮子证券 N ] /d
approved budget 核准预算 }mZ*f y0t
approved charitable donation 认可慈善捐款 xi= uX xl
approved charitable institution 认可慈善机构 Yx c > +mx
approved currency 核准货币；认可货币 pR>QIZq<gT
approved estimates 核准预算 [N+ru c?)
approved estimates of expenditure 核准开支预算 uxiX"0)g >
approved overseas insurer 核准海外保险人 4tNg K[6M
approved overseas trust company 核准海外信托公司 G )|HFcE
approved pooled investment fund 核准汇集投资基金 T7_rnEOO
approved provident fund scheme 认可公积金计划 LgKEg9 0w(
approved provision 核准拨款 =DwH*U /YR
approved redeemable share 核准可赎回股份 d}J#wT
approved regional stock 认可地区性证券 |q)Q <%VS'
approved retirement scheme 认可退休金计划 |]b/5s;>
approved subordinated loan 核准附属贷款 io_64K+K
arbitrage 套戥；套汇；套利 &`W,'qD$
arbitrageur 套戥者；套汇者 X]%4QIeS
arbitrary amount 临时款项 n :kxG
arrangement 措施；安排；协定 !& %bl
arrears 欠款 Z9bP j8d
arrears of pay 欠付薪酬 Ll48)P{+}V
arrears of revenue 逾期未收税款；逾期未收的帐项 v3#47F)
articles of association 组织章程；组织细则；组织章程细则 c{ (%+
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 s5#g [}dj
ascertainment of profit 确定利润 4yy
yXj
"Asia Clear" “亚洲结算系统”
