allotment 分配；配股 <lFHmi$qt{
allotment notice 股份配售通知；配股通知 d [l8qaD
allotment of shares 股份分配 @@\qso
allowable 可获宽免；免税的 ppIXS(
allowable business loss 可扣除的营业亏损 .) tQ&2
allowable expenses 可扣税的支出 c\ZI
5&4jT
allowance 免税额；津贴；备抵；准备金 cZN<}n+q
allowance for debts 债项的免税额 ]mtiIu [
allowance for depreciation by wear and tear 耗损折旧免税额 S Yi !%
allowance for funeral expenses 殡殓费的免税额 /95z1 e
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 k^d]E
F
allowance for repairs and outgoings 修葺及支出方面的免税额 AAfU]4u0S
allowance to debtor 给债务人的津贴 |e#W ;q$v
alteration of capital 资本更改 -sv%A7i
alternate trustee 候补受托人 *^@b0f~vj
amalgamation 合并 b&
yuy
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 G!VEV3zT
ambit of charges 征税范围；收费范围 [gUD +
amended valuation 经修订的估值 r(wf >w3
American Commodities Exchange 美国商品交易所 *P\lzM
American Express Bank Limited 美国运通银行 ,1 H|{ <
American Stock Exchange 美国证券交易所 p}==a NZK
amortization 摊销 O6$,J1 2l
amount due from banks 存放银行同业的款项 0
J "g
"=
amount due from banks abroad 存放海外银行同业的款项 l$!ExXEZO;
amount due from holding companies 控股公司欠款 fCu;n%
amount due from local banks 存放本港银行同业的款项 Hj`'4
amount due to banks 银行同业的存款 Rm n|!C%%K
amount due to banks abroad 海外银行同业的存款 7>zUT0SS
amount due to holding companies 控股公司存款 Z~(X[Zl
:
amount due to local banks 本港银行同业的存款 19R~&E's
amount due to outport banks 外埠银行同业的存款 U7U&^
s6`
amount for note issue 发行纸币的款额 |#t^D.j
amount of bond 担保契据的款额 4J '0k<5S
amount of consideration 代价款额 3`D *AFQc
amount of contribution 供款数额 Jon3ywd1Y
amount of indebtedness 负债款额 C+!=C{@7di
amount of principal of the loan 贷款本金额 .pxUO3g
amount of rates chargeable 应征差饷数额 'SE5sB
amount of share capital 股本额 S_AN.8T
amount of sums assured 承保款额 o@$ py U8
amount of variation 变动幅度 F6D Vq8f9
amount of vote 拨款数额 Y^#>3T
amount payable 应付款额 |P9Mh f N
amount receivable 应收款额 g( "[wqgG
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 NeEV=+<-G
analysis 分析 "_rpErm
}
ancillary risk 附属风险 |1!OwQax
annual account 周年帐目；周年帐目报表；年度决算；年结 DM)Re ~*
annual accounting date 年结日期 -:!T@rV,d
annual allowance 每年免税额；年积金；年度津贴；年津 Y,4?>:39J
annual balance 年度余额 BG-nf1K(
annual disposable income 每年可动用收入 {9F}2
SJ
annual estimates 周年预算 d_V7w4 l
K
annual fee 年费 |n s9ziTDI
annual general meeting 周年大会 N4yQ,tG>aa
annual growth rate 年增率；每年增长率
@[$q1Nm
annual long-term supplement 长期个案每年补助金 {oo(HD;5
annual pensionable emolument 可供计算退休金的年薪 Hnvs{KC`
annual report 年报 ?[5_/0L,=
Annual Report on the Consumer Price Index 《消费物价指数年报》 d$MewDW UN
annual return 周年报表；周年申报表；每年报税表格 CfOhk
Annual Return Rules 《周年报表规则》 .'1]2/ad
annual review of consumer prices 每年消费物价回顾 ))6iVgSE$
annual roll-forward basis 逐年延展方式 2-duzc
annual salary 年薪 do< N+iK
annual statement 年度报表；年度决算表 dlV HyCW
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 m FC9\
annuitant 年金受益人 1[Jv9S*f/
annuity 年金 >6zWOYd
annuity contract 年金合约 c<)O#i@3/
annuity on human life 人寿年金 F
B&l|#e
antecedent debt 先前的债项 <5c^DA
ante-dated cheque 倒填日期支票 p!LaR.8]
anticipated expenditure 预期开支 <3{ >;^|e
anticipated net profit 预期纯利 G'_5UP!
anticipated revenue 预期收入 S#ud<=@!9
anti-inflation measure 反通货膨胀措施 { *qz<U >
anti-inflationary stance 反通货膨胀立场 "4QD\k5
apparent deficit 表面赤字 G"p rq&
apparent financial solvency 表面偿债能力 Z9I
?j1K|!
apparent partner 表面合伙人 vau#?U".}>
application for personal assessment 个人入息课税申请书 G]>P!]
application of fund 资金应用 9D& 22hL4
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 6Y= MW{=F
appointed actuary 委任精算师
sC RmLUD
appointed auditor 委任核数师；委任审计师 + gP 4MP
appointed trustee 委任的受托人 }mQh^
appointer 委任人 C@FX[:l@-
apportioned pro rata 按比例分摊 [Y Q` `
apportionment 分配；分摊 kF"G {5
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 JclG*/Wjg4
apportionment formula 分摊方程式 ~]lVixr9
apportionment of estate duty 遗产税的分摊 ew6\Z$1c~
appraisal 估价；评估 2/G`ej!*
appreciable growth 可观增长 vWpkU<&3|
appreciable impact 显着影响 Z^vcODeC$
appreciable increase 可观增长 ; 1woTAuD
appreciation 增值；升值 P}C;%KzA
appreciation against other currencies 相对其他货币升值 /M8&`
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 79Si ^n1\
appreciation tax 增值税 6`hHx=L
appropriation 拨款；拨用；拨付 zJa,kN|m
appropriation account 拨款帐目 sAU! u
Appropriation Bill 拨款法案 92K#xM/
appropriation-in-aid system 补助拨款办法 aY@st]p
approved assets 核准资产 = ^A/&[&31
approved basket stock 认可一篮子证券 lCMU{)
approved budget 核准预算 4XL]~3 c
approved charitable donation 认可慈善捐款 :raYt5n1,y
approved charitable institution 认可慈善机构 LZG ~1tf
approved currency 核准货币；认可货币 /5c;,.hm1R
approved estimates 核准预算 x_TtS|
approved estimates of expenditure 核准开支预算 Q:~>$5Em5
approved overseas insurer 核准海外保险人 6S2v3
approved overseas trust company 核准海外信托公司 ;\Vi~2!8
approved pooled investment fund 核准汇集投资基金 (qM(~4|`
approved provident fund scheme 认可公积金计划 O*7Gl G
approved provision 核准拨款 m;" i4!
approved redeemable share 核准可赎回股份 D.\ s mk
approved regional stock 认可地区性证券 " %)zT H
approved retirement scheme 认可退休金计划 7 Ed6o
approved subordinated loan 核准附属贷款 [:!D.@h|
arbitrage 套戥；套汇；套利 ^K
K6 d
arbitrageur 套戥者；套汇者 H,!3s<1
arbitrary amount 临时款项 m
pWmExQ
arrangement 措施；安排；协定 C4jq T
arrears 欠款 ['SZe0
arrears of pay 欠付薪酬 HjO- 6F#s
arrears of revenue 逾期未收税款；逾期未收的帐项 L[Dr[
articles of association 组织章程；组织细则；组织章程细则 0V&6"pF_Y'
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 62 biOea
ascertainment of profit 确定利润 n^ Qt !~
"Asia Clear" “亚洲结算系统”
