allotment 分配；配股 :4d7%q
allotment notice 股份配售通知；配股通知 #U6qM(J
allotment of shares 股份分配 [5-5tipvWp
allowable 可获宽免；免税的 + J9lD`z
allowable business loss 可扣除的营业亏损 M IJ~j><L
allowable expenses 可扣税的支出 ~Otf
" <
allowance 免税额；津贴；备抵；准备金 p,/^x ~m3a
allowance for debts 债项的免税额 L&%iY7sC`
allowance for depreciation by wear and tear 耗损折旧免税额 b iD7(AK
allowance for funeral expenses 殡殓费的免税额 B*7o\~5
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 !
NtY 4O/
allowance for repairs and outgoings 修葺及支出方面的免税额 8 !fw Xm
allowance to debtor 给债务人的津贴 &ru bA
alteration of capital 资本更改 =\.|'
alternate trustee 候补受托人 "AVc^ >
amalgamation 合并 '
r/1+.
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 D
Sp@
ambit of charges 征税范围；收费范围 ~r3g~MCHS
amended valuation 经修订的估值 J^cDa|j
American Commodities Exchange 美国商品交易所 T rW3@@}j
American Express Bank Limited 美国运通银行 oxZ(qfjS
American Stock Exchange 美国证券交易所 3IIlAzne;
amortization 摊销 2_C
.-;!
amount due from banks 存放银行同业的款项 t~Ax #H
amount due from banks abroad 存放海外银行同业的款项 dmne+ufB
amount due from holding companies 控股公司欠款 &[uG
fm+@
amount due from local banks 存放本港银行同业的款项 5ZLH=8L
amount due to banks 银行同业的存款 (ydeZx
amount due to banks abroad 海外银行同业的存款 " fdG5|NJe
amount due to holding companies 控股公司存款 6gXc-}dp
amount due to local banks 本港银行同业的存款 )C[8#Q-:
amount due to outport banks 外埠银行同业的存款 [
sBD|P; M
amount for note issue 发行纸币的款额 -|5&3HVz
amount of bond 担保契据的款额 K""04Ew*pV
amount of consideration 代价款额 P%c<0y"O:>
amount of contribution 供款数额 sXTO`W/
amount of indebtedness 负债款额 *zcH3a,9"x
amount of principal of the loan 贷款本金额 d
{4br
amount of rates chargeable 应征差饷数额 LCt m@oN
amount of share capital 股本额 _wMz+<7bY
amount of sums assured 承保款额 Q XCI+Fcg
amount of variation 变动幅度 N*#SY$!y
amount of vote 拨款数额 'JydaF~>
amount payable 应付款额 ;F
U d.vg{
amount receivable 应收款额 |8"HTBb\CW
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {sLh=iK
analysis 分析 J{Jxb1:c
ancillary risk 附属风险 5o?bF3
annual account 周年帐目；周年帐目报表；年度决算；年结 qlu yJpt
annual accounting date 年结日期 P;GUGG*W
annual allowance 每年免税额；年积金；年度津贴；年津 t F 4"28"h
annual balance 年度余额 3HD=)k
annual disposable income 每年可动用收入 (+@H !>r$$
annual estimates 周年预算 eL.S="
annual fee 年费 x
AI<<[-
annual general meeting 周年大会 *-7 O|
''
annual growth rate 年增率；每年增长率 F 9hCT)
annual long-term supplement 长期个案每年补助金 d;z`xy(C
annual pensionable emolument 可供计算退休金的年薪 :Vg,[\I{
annual report 年报 _<8n]0lX3
Annual Report on the Consumer Price Index 《消费物价指数年报》 UX6-{
RP
annual return 周年报表；周年申报表；每年报税表格 {pqm&PB04
Annual Return Rules 《周年报表规则》 . ._wTOSq
annual review of consumer prices 每年消费物价回顾 QL3%L8
annual roll-forward basis 逐年延展方式 +Fk.B@KT,
annual salary 年薪 0R.@\?bhL
annual statement 年度报表；年度决算表 M:A 7=rO~
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 I<$lpU_H
annuitant 年金受益人 7Y-GbG.'
annuity 年金 Ky+TgR
annuity contract 年金合约 +XsY*$O
annuity on human life 人寿年金 ^;'3(m=
antecedent debt 先前的债项 j%lW+ [%
ante-dated cheque 倒填日期支票 iVD9MHT4
anticipated expenditure 预期开支 &{>~ |^
anticipated net profit 预期纯利 VGS
e<6Hh
anticipated revenue 预期收入 q
o'1Pknz
anti-inflation measure 反通货膨胀措施 !cfn%+0
anti-inflationary stance 反通货膨胀立场 {_ocW@@
apparent deficit 表面赤字 |
.PLfc;
apparent financial solvency 表面偿债能力 b[$>HB _Na
apparent partner 表面合伙人 (t <Um
Vd
application for personal assessment 个人入息课税申请书 1:-$mt_*
application of fund 资金应用 9s}--_k?F2
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 `H\ ^#Zu
appointed actuary 委任精算师 1iUy*p65:
appointed auditor 委任核数师；委任审计师 V r y#
appointed trustee 委任的受托人 j0Q ;OKu
appointer 委任人 A2xORG&FD
apportioned pro rata 按比例分摊 DY1o!thz)
apportionment 分配；分摊 $Uzc
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >4;A (s`
apportionment formula 分摊方程式 b*$^8%
apportionment of estate duty 遗产税的分摊 "kMpa]<c-6
appraisal 估价；评估
@521 zi
appreciable growth 可观增长 -IP c;`<
appreciable impact 显着影响 jv W/M.q4
appreciable increase 可观增长 IuPwFf)
appreciation 增值；升值 k1X <jC]P
appreciation against other currencies 相对其他货币升值 >J4_/p>Qs
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Q q 5)|m
appreciation tax 增值税 Fd2zvi
appropriation 拨款；拨用；拨付 7[Y <5T]
appropriation account 拨款帐目 .*8.{n5
Appropriation Bill 拨款法案 -E.EI@"
appropriation-in-aid system 补助拨款办法 *F=w MWa
approved assets 核准资产 eI- ~
+.
approved basket stock 认可一篮子证券 J|s4c`=
approved budget 核准预算 &0M^UvO
approved charitable donation 认可慈善捐款 Q|:\
approved charitable institution 认可慈善机构 ) ><{A
approved currency 核准货币；认可货币 zp d4uto5
approved estimates 核准预算 4rv3D@E
approved estimates of expenditure 核准开支预算 07CGHAxJ`
approved overseas insurer 核准海外保险人 *8Gx_$t&
approved overseas trust company 核准海外信托公司 .x}ImI
approved pooled investment fund 核准汇集投资基金 DI+kO(S
approved provident fund scheme 认可公积金计划 VaH# ~!
approved provision 核准拨款 k)'c$
approved redeemable share 核准可赎回股份 dw'%1g.113
approved regional stock 认可地区性证券 O GSJR`yT
approved retirement scheme 认可退休金计划 g!4"3Dtdg
approved subordinated loan 核准附属贷款 ceAK;
v
o
arbitrage 套戥；套汇；套利 hb`(d_= 7F
arbitrageur 套戥者；套汇者 &AC-?R|Dp
arbitrary amount 临时款项 W*gu*H^s~
arrangement 措施；安排；协定 jh9^5"vQ
arrears 欠款 ^oM* f{9
arrears of pay 欠付薪酬 Z|E( !"zE9
arrears of revenue 逾期未收税款；逾期未收的帐项 H =EvT'g
articles of association 组织章程；组织细则；组织章程细则 -]HO8}-Rjs
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 4u A ;--j
ascertainment of profit 确定利润 v]c1|?9p
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"Asia Clear" “亚洲结算系统”
