allotment 分配；配股 v|
IG
G'r
allotment notice 股份配售通知；配股通知 x5(B(V@b
allotment of shares 股份分配 *pSD[E>SU
allowable 可获宽免；免税的 .azA1@V|
allowable business loss 可扣除的营业亏损 M
_e^KF
allowable expenses 可扣税的支出 D`
a bVf
allowance 免税额；津贴；备抵；准备金 !SAR/sdXf
allowance for debts 债项的免税额 g JY X
allowance for depreciation by wear and tear 耗损折旧免税额 Jty/gjK+
allowance for funeral expenses 殡殓费的免税额 |Ye%HpTTv
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 1kczlTF
allowance for repairs and outgoings 修葺及支出方面的免税额 }J+ \o~
allowance to debtor 给债务人的津贴 m\eYm;R Vj
alteration of capital 资本更改 PzH#tG&.j
alternate trustee 候补受托人 wS;hC&~2
amalgamation 合并 chszP{-@X
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _ lE
d8Cb
ambit of charges 征税范围；收费范围 i1 ^#TC$x
amended valuation 经修订的估值 _i pY;
American Commodities Exchange 美国商品交易所 <2y
mfL-q
American Express Bank Limited 美国运通银行 bCmlSu
American Stock Exchange 美国证券交易所 \QP
1jB
amortization 摊销 `KH P?lX
amount due from banks 存放银行同业的款项 M ]uO%2
amount due from banks abroad 存放海外银行同业的款项
ZU K'z
amount due from holding companies 控股公司欠款 U}:e-
amount due from local banks 存放本港银行同业的款项 /2Qgg`^)
amount due to banks 银行同业的存款 xC
YL3hl
amount due to banks abroad 海外银行同业的存款 Af X lV-v
amount due to holding companies 控股公司存款 LgJUMR8vUO
amount due to local banks 本港银行同业的存款 859ID8F
amount due to outport banks 外埠银行同业的存款 g1(`a`M
amount for note issue 发行纸币的款额 {w
Czm
amount of bond 担保契据的款额 M D,+>kh
amount of consideration 代价款额 c=u'#|/eb
amount of contribution 供款数额 ]#P>wW
amount of indebtedness 负债款额 TKrh3
amount of principal of the loan 贷款本金额 xa?
amount of rates chargeable 应征差饷数额 Av,E|C
amount of share capital 股本额 J`[He$7)
amount of sums assured 承保款额 2>h. K/pC
amount of variation 变动幅度 2 `nOYK
amount of vote 拨款数额 &vV_,$
amount payable 应付款额 ,+o*>
fD
amount receivable 应收款额 97\9!)`,
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Kn4x _9
analysis 分析 ,_!MI+o0
ancillary risk 附属风险 hM~zO1XW
annual account 周年帐目；周年帐目报表；年度决算；年结 3 fh lMOm
annual accounting date 年结日期 yQdoy^d/4
annual allowance 每年免税额；年积金；年度津贴；年津 yGX"1Fb?;x
annual balance 年度余额 R^= [D#*]>
annual disposable income 每年可动用收入 !fK9YW(Im
annual estimates 周年预算 99u
9L)
annual fee 年费 n81 z 0lnr
annual general meeting 周年大会 |iGfWJ^+
annual growth rate 年增率；每年增长率 xSL%1>MrN
annual long-term supplement 长期个案每年补助金 09w<@
#
annual pensionable emolument 可供计算退休金的年薪 4 t< mX
annual report 年报 IrTMZG
Annual Report on the Consumer Price Index 《消费物价指数年报》 o bt
Xtqew
annual return 周年报表；周年申报表；每年报税表格 vj4n=F,Z
Annual Return Rules 《周年报表规则》 B<6Ye9zuG
annual review of consumer prices 每年消费物价回顾 k \V6 q9*
annual roll-forward basis 逐年延展方式 [RFF&uy
annual salary 年薪 qb?9i-(
annual statement 年度报表；年度决算表 \%$z ! ]S>
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 +9[s(E?SY
annuitant 年金受益人 /qObXI
annuity 年金 EjFK zx
annuity contract 年金合约 A-5'OI
annuity on human life 人寿年金 D/Hob
antecedent debt 先前的债项 %2z] 2@
ante-dated cheque 倒填日期支票 e sDd>W
anticipated expenditure 预期开支 #b5V/) K
anticipated net profit 预期纯利 Y=tx
kN
anticipated revenue 预期收入 *Rj(~Q/t
anti-inflation measure 反通货膨胀措施 ^E= w3g&
anti-inflationary stance 反通货膨胀立场 J)"g`)\2 +
apparent deficit 表面赤字 0MX``/Z72
apparent financial solvency 表面偿债能力 3e7P
w`gLl
apparent partner 表面合伙人 uwhb-.w
application for personal assessment 个人入息课税申请书 /G& %T
application of fund 资金应用 eZk4 $
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 a[A9(Ftn
appointed actuary 委任精算师 $9Asr
07
appointed auditor 委任核数师；委任审计师 =#K$b *#
appointed trustee 委任的受托人 g1B[RSWv
appointer 委任人 ! C|VX,w
apportioned pro rata 按比例分摊 *g~\lFX,u
apportionment 分配；分摊 ?R8wm E[ w
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7-`iI(N<
apportionment formula 分摊方程式 <{k r5 <
apportionment of estate duty 遗产税的分摊 )ND%MYJSq
appraisal 估价；评估 fl zHZH
appreciable growth 可观增长 m[%*O#_
appreciable impact 显着影响 3 F ke#t
appreciable increase 可观增长 0tyS=X;#e
appreciation 增值；升值 SxWK@)tP
appreciation against other currencies 相对其他货币升值 NB[(O#
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^;gwD4 (hs
appreciation tax 增值税 E|> oseR
appropriation 拨款；拨用；拨付 `/\Z{j0_
appropriation account 拨款帐目 ^oT!% "\
Appropriation Bill 拨款法案 5\\a49k.p
appropriation-in-aid system 补助拨款办法 568qdD`PS
approved assets 核准资产 Mz#<Vm4
approved basket stock 认可一篮子证券 @EV*QC2l;Y
approved budget 核准预算 #I] ^Wo
approved charitable donation 认可慈善捐款 [mJmT->
approved charitable institution 认可慈善机构 k7\
,N o}
approved currency 核准货币；认可货币 f9FLtdh
\7
approved estimates 核准预算 '&n4 W7
approved estimates of expenditure 核准开支预算 hA!k
kNqV
approved overseas insurer 核准海外保险人 Z[pMlg6Z
approved overseas trust company 核准海外信托公司 OPP^n-iPr
approved pooled investment fund 核准汇集投资基金 1@L|EF a
approved provident fund scheme 认可公积金计划 Od5I:p]N
approved provision 核准拨款 0}d^UG D
approved redeemable share 核准可赎回股份 1w/Ur'8we
approved regional stock 认可地区性证券 Z<^TO1xs9B
approved retirement scheme 认可退休金计划 {
i2QL S
approved subordinated loan 核准附属贷款 AQ`
`Dp
arbitrage 套戥；套汇；套利 ]H_|E
arbitrageur 套戥者；套汇者 k;W`6:Kjp
arbitrary amount 临时款项 Sp>v`{F
arrangement 措施；安排；协定 c>3AR17+5
arrears 欠款 r#;GVJR6
arrears of pay 欠付薪酬 DpZO$5.Ec+
arrears of revenue 逾期未收税款；逾期未收的帐项 vl67Xtk4
articles of association 组织章程；组织细则；组织章程细则 1*o=I-nOa
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &)y$XsSMW
ascertainment of profit 确定利润 +'f+0T\)
"Asia Clear" “亚洲结算系统”
