allotment 分配；配股 "`w*-O
allotment notice 股份配售通知；配股通知 )F0Q2P1I
allotment of shares 股份分配 J,=^'K(
allowable 可获宽免；免税的 0+A#k7c6p
allowable business loss 可扣除的营业亏损 O [=W%2I!i
allowable expenses 可扣税的支出 >PGsY[N
allowance 免税额；津贴；备抵；准备金 m^^#3*qa
allowance for debts 债项的免税额 lDs C>L-F
allowance for depreciation by wear and tear 耗损折旧免税额 t V7{j'If
allowance for funeral expenses 殡殓费的免税额 LBcqFvj{&
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 rj<-sfs
allowance for repairs and outgoings 修葺及支出方面的免税额 kioIyV\=
allowance to debtor 给债务人的津贴 4U[X-AIY&
alteration of capital 资本更改 J/[PA[Rf
alternate trustee 候补受托人 zEe ix,I
U
amalgamation 合并 t4-0mNBZt$
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 zaE !=-U
ambit of charges 征税范围；收费范围 t "6u
amended valuation 经修订的估值 4&~*;an7
American Commodities Exchange 美国商品交易所 /EvT%h?p
American Express Bank Limited 美国运通银行 c>C !vAg
American Stock Exchange 美国证券交易所 n|PW^kOE/
amortization 摊销 YDEb MEMd/
amount due from banks 存放银行同业的款项 #|Je%t}~
amount due from banks abroad 存放海外银行同业的款项 .GW)"`HbU
amount due from holding companies 控股公司欠款 #Vm)wH3
amount due from local banks 存放本港银行同业的款项 Ge76/T%{Q
amount due to banks 银行同业的存款 &2W`dEv]?
amount due to banks abroad 海外银行同业的存款 U,aMv[Z B
amount due to holding companies 控股公司存款 TG.\C8;vFh
amount due to local banks 本港银行同业的存款 o* QZf *M
amount due to outport banks 外埠银行同业的存款 sWgzHj(c
amount for note issue 发行纸币的款额 McvLU+
amount of bond 担保契据的款额 /
{Z<!7u;U
amount of consideration 代价款额 "3?:,$*
amount of contribution 供款数额 G:MQ_tfr&
amount of indebtedness 负债款额 oMN
Qv%U
amount of principal of the loan 贷款本金额 QO| jdlg
amount of rates chargeable 应征差饷数额 "%=K_WJ?
amount of share capital 股本额 0fR?zT?
amount of sums assured 承保款额 0#F<JsO|u
amount of variation 变动幅度 3d_g@x#9
amount of vote 拨款数额 q4u-mM7#7
amount payable 应付款额 9cMMkOM J
amount receivable 应收款额 mS]soYTQ
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {.UK{nA?sm
analysis 分析 #YLI"/Kn
ancillary risk 附属风险 ;{g>Z|
annual account 周年帐目；周年帐目报表；年度决算；年结 c5{3
annual accounting date 年结日期 &|Vzo@D(!
annual allowance 每年免税额；年积金；年度津贴；年津 V}4u1oG
annual balance 年度余额 sAP YQ
annual disposable income 每年可动用收入 7L!q{%}
annual estimates 周年预算 W
1UqvaR
annual fee 年费 _Tma1 ~Gq
annual general meeting 周年大会 [xPO'@Y
annual growth rate 年增率；每年增长率 iP?=5j=4
annual long-term supplement 长期个案每年补助金 " 3NE%1T
annual pensionable emolument 可供计算退休金的年薪 0U:9&j P,
annual report 年报 4eS( dPI0
Annual Report on the Consumer Price Index 《消费物价指数年报》
~ &_BT`a
annual return 周年报表；周年申报表；每年报税表格 <U""CAE
Annual Return Rules 《周年报表规则》 ;3sJ7%`v
annual review of consumer prices 每年消费物价回顾 iIg99c7/&9
annual roll-forward basis 逐年延展方式 rE.z.r"O
annual salary 年薪 qTnk>g_oS&
annual statement 年度报表；年度决算表 kn6X
I*
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 >zv}59M
annuitant 年金受益人 W;
?'
annuity 年金 4)d#d y::\
annuity contract 年金合约 Je~<2EsQ
annuity on human life 人寿年金 HQ3kxOT
antecedent debt 先前的债项 b_oUG _B3]
ante-dated cheque 倒填日期支票 ~g;lVj,N'
anticipated expenditure 预期开支 k #/%#rQM
anticipated net profit 预期纯利 |_wbxdq
anticipated revenue 预期收入 j}$Q`7-wB1
anti-inflation measure 反通货膨胀措施 1;[ZkRbzL
anti-inflationary stance 反通货膨胀立场 p87VJ}
apparent deficit 表面赤字 ixo?o]Xb`
apparent financial solvency 表面偿债能力 +~M`rR*
apparent partner 表面合伙人 B_|jDH#RyJ
application for personal assessment 个人入息课税申请书 @jH8x!5u:
application of fund 资金应用 =tfS@o/n
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 K #'{Ko
appointed actuary 委任精算师 /%h<^YDBf
appointed auditor 委任核数师；委任审计师 l":Z. J
appointed trustee 委任的受托人 wqf ^n-Ze
appointer 委任人 bA3pDt).p
apportioned pro rata 按比例分摊 GAcU8 MD
apportionment 分配；分摊 %!Ak]|[7
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Kyq/o-
apportionment formula 分摊方程式 +J%9%DqF
apportionment of estate duty 遗产税的分摊 8w 4cqr4m
appraisal 估价；评估 \Y}nehxG@
appreciable growth 可观增长 YW )& IA2
appreciable impact 显着影响 npdpKd+*K"
appreciable increase 可观增长 fk:oCPo
appreciation 增值；升值 k/}E(_e
appreciation against other currencies 相对其他货币升值 +;wu_CQu
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -OV!56&
appreciation tax 增值税 iMr/i?`i
appropriation 拨款；拨用；拨付 F;_L/8Ov1
appropriation account 拨款帐目 X{b qG]j
Appropriation Bill 拨款法案 Dz>v;%$S-
appropriation-in-aid system 补助拨款办法 >gTrui { ,
approved assets 核准资产 K~Hp%.
approved basket stock 认可一篮子证券 *%xmCP J
approved budget 核准预算 O U3KB
approved charitable donation 认可慈善捐款 dzPwlCC%-
approved charitable institution 认可慈善机构 }[*BC5{>
approved currency 核准货币；认可货币 y% x2
approved estimates 核准预算 QC *>
q o
approved estimates of expenditure 核准开支预算 jB!Q8#&Q
approved overseas insurer 核准海外保险人 ,
H_Cn1l
approved overseas trust company 核准海外信托公司 2Aq%;=+*
approved pooled investment fund 核准汇集投资基金 @9<
M
W
approved provident fund scheme 认可公积金计划 7'9~Kx&+
approved provision 核准拨款 6 P KH%
approved redeemable share 核准可赎回股份 <kr%ylhIu
approved regional stock 认可地区性证券 3mnq=
.<(w
approved retirement scheme 认可退休金计划
]M XeWS(
approved subordinated loan 核准附属贷款 [#emm1k
arbitrage 套戥；套汇；套利 2qD80W<1
arbitrageur 套戥者；套汇者 #(G #O1+
arbitrary amount 临时款项 O0i[GCtP5
arrangement 措施；安排；协定 2_]"9d4
arrears 欠款 Jr4^@]78o<
arrears of pay 欠付薪酬 @<
@\CiM
arrears of revenue 逾期未收税款；逾期未收的帐项 n/fMq,<8
articles of association 组织章程；组织细则；组织章程细则 5ZkMd !$y
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 k6vY/ )-S
ascertainment of profit 确定利润 t K+ K lz
"Asia Clear" “亚洲结算系统”
