allotment 分配；配股 1K"``EvNB
allotment notice 股份配售通知；配股通知 ~ 6 1O
allotment of shares 股份分配 \vs,$h
allowable 可获宽免；免税的 Y<#WC#3=
allowable business loss 可扣除的营业亏损 iL)q':xz
allowable expenses 可扣税的支出 <:W]u T
allowance 免税额；津贴；备抵；准备金 k
9 R_27F
allowance for debts 债项的免税额 !r,ZyJU
allowance for depreciation by wear and tear 耗损折旧免税额 Xl.h&x0?
8
allowance for funeral expenses 殡殓费的免税额 hT>h
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 !O-q13\Y
allowance for repairs and outgoings 修葺及支出方面的免税额 A5Qzj]{ba
allowance to debtor 给债务人的津贴 _~d C >`K
alteration of capital 资本更改 0e^j :~ *
alternate trustee 候补受托人 #)AcK |*y
amalgamation 合并 u 3wF)B{
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /x"gpKwsB
ambit of charges 征税范围；收费范围 @f{yx\u/
amended valuation 经修订的估值 - (VV
American Commodities Exchange 美国商品交易所 o) `zb?
American Express Bank Limited 美国运通银行 ,]w -!I
American Stock Exchange 美国证券交易所 n6ETWjP
amortization 摊销 _Z~w pO}/
amount due from banks 存放银行同业的款项 ?<Yt lqL
amount due from banks abroad 存放海外银行同业的款项 2[}^ zTtA
amount due from holding companies 控股公司欠款 '""qMRCm
amount due from local banks 存放本港银行同业的款项 is}o5\JEL
amount due to banks 银行同业的存款 &,4^LFZ W
amount due to banks abroad 海外银行同业的存款 z1aApS
amount due to holding companies 控股公司存款 ~Us1F=i_Q
amount due to local banks 本港银行同业的存款 OY*BVJ^
amount due to outport banks 外埠银行同业的存款 @] 1E ~
amount for note issue 发行纸币的款额 Ka1
F7b
amount of bond 担保契据的款额 h
` d(?1
amount of consideration 代价款额 N
'+d1
amount of contribution 供款数额 g^26Gb.
amount of indebtedness 负债款额 6]Q
~c"+5
amount of principal of the loan 贷款本金额 0NK]u~T<
amount of rates chargeable 应征差饷数额 J6;^: ()
amount of share capital 股本额 nch hNU
amount of sums assured 承保款额 C"PN3>x}j
amount of variation 变动幅度 y%Ui)UMnw]
amount of vote 拨款数额 $g$~TuA
w
amount payable 应付款额 E1_FK1*V;
amount receivable 应收款额 LyhLPU0^q
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :
FF: {&d
analysis 分析 e,>L&9] ZI
ancillary risk 附属风险 g><u (3
annual account 周年帐目；周年帐目报表；年度决算；年结 %@ '9< i8o
annual accounting date 年结日期 U5j Y/e_
annual allowance 每年免税额；年积金；年度津贴；年津 M@UkXA}
annual balance 年度余额 ^QTl (L
annual disposable income 每年可动用收入 (k"|k
annual estimates 周年预算 <1.].A@b*
annual fee 年费 KOv
a r0
annual general meeting 周年大会 9aD6mp
annual growth rate 年增率；每年增长率 d~tG#<^`
annual long-term supplement 长期个案每年补助金 EJO:3aKa
annual pensionable emolument 可供计算退休金的年薪 oJVpNE[3]
annual report 年报 fw ._
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~O?Gi 4^Yg
annual return 周年报表；周年申报表；每年报税表格 p+@Wh3
Annual Return Rules 《周年报表规则》 b{)9 ?%_
annual review of consumer prices 每年消费物价回顾 AGQCk*dm
annual roll-forward basis 逐年延展方式 V=
I au_
annual salary 年薪 Jg/l<4,K,
annual statement 年度报表；年度决算表 lSC3m=4g
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 2w)0>Y(_
annuitant 年金受益人 %gSqc
}v*
annuity 年金 Na=9 ju
annuity contract 年金合约 PA 5ET@m D
annuity on human life 人寿年金 /xJ,nwp7
antecedent debt 先前的债项 E&}r"rbI
ante-dated cheque 倒填日期支票 T/p}Us
anticipated expenditure 预期开支 `0 uKJF g
anticipated net profit 预期纯利 38b%km#
anticipated revenue 预期收入 S&}7jRH1
anti-inflation measure 反通货膨胀措施 f/H rO6~k%
anti-inflationary stance 反通货膨胀立场 ,WR$xi.j
apparent deficit 表面赤字 ~;_]U[eOL
apparent financial solvency 表面偿债能力 ^*"&e\+p
apparent partner 表面合伙人 L^yQb4$&M
application for personal assessment 个人入息课税申请书 9E)
*X
application of fund 资金应用 N{46D S
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 ,RKBGOz?f
appointed actuary 委任精算师 \ v44 Vmfz
appointed auditor 委任核数师；委任审计师 \O
/ " F;
appointed trustee 委任的受托人 n9 ]^v-]K
appointer 委任人 Nt,)5_K <
apportioned pro rata 按比例分摊 @/ l {
apportionment 分配；分摊 H[@ uE*W
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >};,Byv!%
apportionment formula 分摊方程式 jy(,^B,]
apportionment of estate duty 遗产税的分摊 8 Mp2MZ*p
appraisal 估价；评估 ^+oi|y
appreciable growth 可观增长 &eQzfx=|km
appreciable impact 显着影响 g4<%t,(88E
appreciable increase 可观增长 h>s z@\{
appreciation 增值；升值 U8]L3&~
appreciation against other currencies 相对其他货币升值 vP^]Y.6
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1 >jG* tr
appreciation tax 增值税 e
&^BPzg
appropriation 拨款；拨用；拨付 [6K2V:6:
appropriation account 拨款帐目 Wg[?i C*~
Appropriation Bill 拨款法案 BF<7.<,
appropriation-in-aid system 补助拨款办法 qF`;xa% ,}
approved assets 核准资产 N~{0QewMI'
approved basket stock 认可一篮子证券 il<D e]G
approved budget 核准预算 Wy@Z)z?
approved charitable donation 认可慈善捐款 D@uw[;Xb5
approved charitable institution 认可慈善机构 T~cq= i|O
approved currency 核准货币；认可货币 p^Ca-+R3
approved estimates 核准预算 2`+ ?s
approved estimates of expenditure 核准开支预算 hE\,4c1
approved overseas insurer 核准海外保险人 V]L$ `7G
approved overseas trust company 核准海外信托公司 8A"[n>931
approved pooled investment fund 核准汇集投资基金 Q-F '-@`(C
approved provident fund scheme 认可公积金计划 @ v/%^
approved provision 核准拨款 &JAQ:([:
approved redeemable share 核准可赎回股份 B }X
C
approved regional stock 认可地区性证券 QtJe){(z+
approved retirement scheme 认可退休金计划 Jc~^32
approved subordinated loan 核准附属贷款 ?=jmyDXH!
arbitrage 套戥；套汇；套利 F
+*>q
arbitrageur 套戥者；套汇者 Qc;`n ck
arbitrary amount 临时款项 kF 3 EJ
arrangement 措施；安排；协定 B, xrZ s
arrears 欠款 0 ! 9vGs
arrears of pay 欠付薪酬 K6KEdX M4
arrears of revenue 逾期未收税款；逾期未收的帐项 =v T3SY
articles of association 组织章程；组织细则；组织章程细则 FI.S?gy0
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 %2^C
ascertainment of profit 确定利润 8H./@~_ =
"Asia Clear" “亚洲结算系统”
