allotment 分配；配股 YN@ 4.&RP
allotment notice 股份配售通知；配股通知 6 W abw
:
allotment of shares 股份分配 @xI:ZtM
allowable 可获宽免；免税的 A/4HR]
allowable business loss 可扣除的营业亏损 3_]<H <w
allowable expenses 可扣税的支出 SdTJ?P+m
allowance 免税额；津贴；备抵；准备金 L)LW5%.6
allowance for debts 债项的免税额 mtO N
dI
allowance for depreciation by wear and tear 耗损折旧免税额 pwvcH3l/r
allowance for funeral expenses 殡殓费的免税额 79 svlq=
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
01nbR +e
allowance for repairs and outgoings 修葺及支出方面的免税额 h^ D]@H
allowance to debtor 给债务人的津贴 m% {4
alteration of capital 资本更改 u{o!#_o6 4
alternate trustee 候补受托人 lbtVQW0V;o
amalgamation 合并 8,,$C7"EP
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 d:"]*EZ [
ambit of charges 征税范围；收费范围 -&ic%0|f
amended valuation 经修订的估值 Hi 1@
American Commodities Exchange 美国商品交易所
Z E*m;
American Express Bank Limited 美国运通银行 6DFF:wrm&
American Stock Exchange 美国证券交易所 =k1 ,jn+
amortization 摊销 uWYI p\NN
amount due from banks 存放银行同业的款项 :|:Disg
amount due from banks abroad 存放海外银行同业的款项 0DBA 'Cv
amount due from holding companies 控股公司欠款 >*PZ&" }M
amount due from local banks 存放本港银行同业的款项 HCI|6{k
amount due to banks 银行同业的存款 KKd S h1
amount due to banks abroad 海外银行同业的存款 rR4_=S<Mi:
amount due to holding companies 控股公司存款 ]S6`",+)<f
amount due to local banks 本港银行同业的存款 hwaU;> F
amount due to outport banks 外埠银行同业的存款 [`~E)B1Y
amount for note issue 发行纸币的款额 0 z2A!a p
amount of bond 担保契据的款额 D B'd9<
amount of consideration 代价款额 d_j%
,1-#
amount of contribution 供款数额 #-_';Er\
amount of indebtedness 负债款额 1 XAXokxj
amount of principal of the loan 贷款本金额 g{zvks~it
amount of rates chargeable 应征差饷数额 9U_uw
Rv2
amount of share capital 股本额 MqBA?7
amount of sums assured 承保款额 +P?
!yH,n
amount of variation 变动幅度 v>FsP$p4yE
amount of vote 拨款数额 Ny@CP}
amount payable 应付款额 B>3 joe}
amount receivable 应收款额 tSVN}~1\
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9y(75Bn9
analysis 分析 iyF ~:[8
ancillary risk 附属风险 F_9e ju^|
annual account 周年帐目；周年帐目报表；年度决算；年结 K85;7R5
annual accounting date 年结日期 I cM99'P(
annual allowance 每年免税额；年积金；年度津贴；年津 ,Jy@n]x
annual balance 年度余额 R\%&Q|
annual disposable income 每年可动用收入 &@O]'
annual estimates 周年预算 HJVi:;o
annual fee 年费 .{ ` :
annual general meeting 周年大会 _;G. QwHr
annual growth rate 年增率；每年增长率 }Km+5 'G'U
annual long-term supplement 长期个案每年补助金 U{vt9t
annual pensionable emolument 可供计算退休金的年薪 |g vx^)ro
annual report 年报 zI5 #'<n
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]Q Y:t:-
annual return 周年报表；周年申报表；每年报税表格 d {cd+An
Annual Return Rules 《周年报表规则》 'u6T^Y S
annual review of consumer prices 每年消费物价回顾 > h
kmL](^
annual roll-forward basis 逐年延展方式 `ZCe uOH
annual salary 年薪 =IQ+9Fl2
annual statement 年度报表；年度决算表 *9#6N2J$M
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 mRe B S
annuitant 年金受益人 ,f@$a3}'Lx
annuity 年金 sb Wn1 T
U
annuity contract 年金合约 %#xdD2oN
annuity on human life 人寿年金 (yjx+K_[
antecedent debt 先前的债项 R?)M#^"W
ante-dated cheque 倒填日期支票 f}JiYZ
anticipated expenditure 预期开支 'Vwsbm
tY
anticipated net profit 预期纯利 dzIc X*"
anticipated revenue 预期收入 e6E{ l
anti-inflation measure 反通货膨胀措施
uh i(Gny.
anti-inflationary stance 反通货膨胀立场 !^{0vFWE
apparent deficit 表面赤字 b&AGVWhh
apparent financial solvency 表面偿债能力 !~+"TI}_%w
apparent partner 表面合伙人 ^I
=W<
application for personal assessment 个人入息课税申请书 D=hy[sDBw
application of fund 资金应用 : +Na 8\d
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 s
nP M&
appointed actuary 委任精算师 .lclW0*
appointed auditor 委任核数师；委任审计师 ]ow$VF{y
appointed trustee 委任的受托人 Y>Oh]?
appointer 委任人 HeV6 =&#
apportioned pro rata 按比例分摊 h ^yLmR L
apportionment 分配；分摊 bXVH7F y
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5Lmhip
apportionment formula 分摊方程式 F E`4%X
apportionment of estate duty 遗产税的分摊 C`qo
appraisal 估价；评估 asDk@G cu
appreciable growth 可观增长 _Xs(3V@'
}
appreciable impact 显着影响 ^HJ vT)e4
appreciable increase 可观增长 EL*OeyU1l
appreciation 增值；升值 lD`@{A
appreciation against other currencies 相对其他货币升值 ,8=`Y9#
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1k= w 9
appreciation tax 增值税 ]i$ <<u
appropriation 拨款；拨用；拨付 ^^q9+0 @
appropriation account 拨款帐目 YkOl@l$D
Appropriation Bill 拨款法案 <+7]EwVcn^
appropriation-in-aid system 补助拨款办法 Sn6cwf9.s
approved assets 核准资产 )4nf={iM
approved basket stock 认可一篮子证券 bl 8zcpdL
approved budget 核准预算 .A(QqL>
approved charitable donation 认可慈善捐款 79m',9{u
approved charitable institution 认可慈善机构 A_h|f5
approved currency 核准货币；认可货币 xIOYwVC
approved estimates 核准预算 CcGE4BB
approved estimates of expenditure 核准开支预算 ElFiR ;
approved overseas insurer 核准海外保险人 Ly\ `
approved overseas trust company 核准海外信托公司 s5`CV$bz
approved pooled investment fund 核准汇集投资基金 }PC_qQF
approved provident fund scheme 认可公积金计划 }s 9eRmJs
approved provision 核准拨款 6_G[ &
approved redeemable share 核准可赎回股份 <0EVq8h
approved regional stock 认可地区性证券 B//2R)HS
approved retirement scheme 认可退休金计划 !^[i"F:
G
approved subordinated loan 核准附属贷款 0mt lM(
arbitrage 套戥；套汇；套利 Q1Jw7R #?l
arbitrageur 套戥者；套汇者 Gy]ZYo(
arbitrary amount 临时款项 hFW{qWP
arrangement 措施；安排；协定 `6No6 .\J
arrears 欠款 [Sj _=
arrears of pay 欠付薪酬 buj *L&
arrears of revenue 逾期未收税款；逾期未收的帐项 \GF 9;N}V
articles of association 组织章程；组织细则；组织章程细则 5WlBe
c@
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 U%:K11Kr
ascertainment of profit 确定利润 Th'B5:`
"Asia Clear" “亚洲结算系统”
