allotment 分配；配股 vm g
d
allotment notice 股份配售通知；配股通知 =>S[Dh
allotment of shares 股份分配 g #P]72TQ
allowable 可获宽免；免税的 =?CIC%6m
allowable business loss 可扣除的营业亏损 &(< Gr0
allowable expenses 可扣税的支出 Oh}52=
allowance 免税额；津贴；备抵；准备金 W DnNVE
allowance for debts 债项的免税额 ZXhNn<
allowance for depreciation by wear and tear 耗损折旧免税额 g1XpERsSEV
allowance for funeral expenses 殡殓费的免税额 Fp B3SJ6 B
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 v#d3W|
~
allowance for repairs and outgoings 修葺及支出方面的免税额 yu #m6K
allowance to debtor 给债务人的津贴 h9d*N 9!;M
alteration of capital 资本更改 s|WcJV
alternate trustee 候补受托人 Zc";R!At
amalgamation 合并 cm!vuoB~~
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 HZ(giAyjq
ambit of charges 征税范围；收费范围 J iqhCt\
amended valuation 经修订的估值 hB 'rkjt
American Commodities Exchange 美国商品交易所 C^?/9\
American Express Bank Limited 美国运通银行 = m|<~t
American Stock Exchange 美国证券交易所 `MT.<5H
amortization 摊销 D!,'}G #
amount due from banks 存放银行同业的款项 9
n5uO[D
amount due from banks abroad 存放海外银行同业的款项 Zki
bfVwe
amount due from holding companies 控股公司欠款 O>*Vo!z\f
amount due from local banks 存放本港银行同业的款项 9AWP` ~l`
amount due to banks 银行同业的存款 U*EBH
amount due to banks abroad 海外银行同业的存款 ~- aUw}U
amount due to holding companies 控股公司存款 )REegFN@
amount due to local banks 本港银行同业的存款 f. h3:_r
amount due to outport banks 外埠银行同业的存款 \0*dKgN
amount for note issue 发行纸币的款额 1q
ZnyJ
amount of bond 担保契据的款额 8&hxU@T~
amount of consideration 代价款额 a U<+ `
amount of contribution 供款数额 Ga ^:y=m
amount of indebtedness 负债款额 ;5|d[r}k3
amount of principal of the loan 贷款本金额 (\'lV8}
U
amount of rates chargeable 应征差饷数额 &G-dx ET]
amount of share capital 股本额 aYtW!+#
amount of sums assured 承保款额 TPj,4&|
amount of variation 变动幅度 Zirp_[KZ%
amount of vote 拨款数额 N5MWMN[6aP
amount payable 应付款额 B_@p@6z
amount receivable 应收款额 D l?:Mh
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Vo%ikR #
analysis 分析 xyV7MW\?w
ancillary risk 附属风险 -Zg.o$
annual account 周年帐目；周年帐目报表；年度决算；年结 tI0 D{Xrc
annual accounting date 年结日期 Dz$dJF1
8
annual allowance 每年免税额；年积金；年度津贴；年津 /+<G@+(
annual balance 年度余额 #| V)> ")
annual disposable income 每年可动用收入 oB<!U%B N
annual estimates 周年预算 >qMz Qw2
annual fee 年费 : t
D`e<
annual general meeting 周年大会 *\0h^^|@
annual growth rate 年增率；每年增长率 )|]*"yf:E
annual long-term supplement 长期个案每年补助金 NwKj@ Jos
annual pensionable emolument 可供计算退休金的年薪 ^ %1u3
annual report 年报 K,bX<
~e5
Annual Report on the Consumer Price Index 《消费物价指数年报》 %4wHiCOg
annual return 周年报表；周年申报表；每年报税表格 X4k|k>
Annual Return Rules 《周年报表规则》 ^C2SLLgeJ
annual review of consumer prices 每年消费物价回顾 -|:mRAe
annual roll-forward basis 逐年延展方式 n482?Wp
annual salary 年薪 z
wn#E
annual statement 年度报表；年度决算表 7Zft]C?|@
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ayg^js2,
annuitant 年金受益人 gP!k[E ,Q8
annuity 年金 NiVZ=wEp,
annuity contract 年金合约 IR8qFWDZ
annuity on human life 人寿年金 KO)) 2GET
antecedent debt 先前的债项
bIuOB|
ante-dated cheque 倒填日期支票 k]c$SzJ> /
anticipated expenditure 预期开支 w,1*dn
anticipated net profit 预期纯利 .;
dI&0Z
anticipated revenue 预期收入 k5X-*^U=V}
anti-inflation measure 反通货膨胀措施 K:$G mV9o
anti-inflationary stance 反通货膨胀立场 GC rsf
apparent deficit 表面赤字 7Xh
;dJAF3
apparent financial solvency 表面偿债能力 N.V
5> 2
apparent partner 表面合伙人 .07k G]
application for personal assessment 个人入息课税申请书 rwpH9\GE
application of fund 资金应用 d263#R
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 P(p|NRD@1
appointed actuary 委任精算师 mW3 IR3 b
appointed auditor 委任核数师；委任审计师 ka$la;e3
appointed trustee 委任的受托人 \ 5#
eBJ
appointer 委任人 k7nke^,|
apportioned pro rata 按比例分摊 k4J Tc2b
apportionment 分配；分摊 ]_m (q`_
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {T5u"U4
apportionment formula 分摊方程式 &8JK^zQq
apportionment of estate duty 遗产税的分摊 p-6T,' )
appraisal 估价；评估 2}9M7Z",2
appreciable growth 可观增长 dlDO?T
appreciable impact 显着影响 ^5R2~
appreciable increase 可观增长 Ee {Y1W
appreciation 增值；升值 PSU}fo
appreciation against other currencies 相对其他货币升值 >%c>R'~h
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /b."d\
appreciation tax 增值税 dSE"G>l8
appropriation 拨款；拨用；拨付 'On%p|s)H
appropriation account 拨款帐目
\[]4rXZN0
Appropriation Bill 拨款法案 x.q "FXu
appropriation-in-aid system 补助拨款办法 X JA];9 ^
approved assets 核准资产 pE{Ecrc3|
approved basket stock 认可一篮子证券 -]Aqt/w"l
approved budget 核准预算 9bUFxSH
approved charitable donation 认可慈善捐款 Eu[/* t+l
approved charitable institution 认可慈善机构 mv#*%St5
approved currency 核准货币；认可货币 a6 "-, Kg
approved estimates 核准预算 1 -s G`%
approved estimates of expenditure 核准开支预算 E_#?;l>
approved overseas insurer 核准海外保险人 &[5p R60
approved overseas trust company 核准海外信托公司 OgCz[QXr_
approved pooled investment fund 核准汇集投资基金 \$xj>b;
approved provident fund scheme 认可公积金计划 CWSc #E
approved provision 核准拨款 5wC,:c[H7
approved redeemable share 核准可赎回股份 9[:TWvd
approved regional stock 认可地区性证券 )<
p
~
approved retirement scheme 认可退休金计划 2k^'}7G%
approved subordinated loan 核准附属贷款 wT +\:y
arbitrage 套戥；套汇；套利 _W>xFBy
arbitrageur 套戥者；套汇者 *_K*GCy
arbitrary amount 临时款项 g Cx#&
aXS
arrangement 措施；安排；协定 $-paY Q4
arrears 欠款 G
BM8:IG \
arrears of pay 欠付薪酬 cT
n C
arrears of revenue 逾期未收税款；逾期未收的帐项 )h0b}HMW)
articles of association 组织章程；组织细则；组织章程细则 "-Wb[ *U;
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 !iW> xo
ascertainment of profit 确定利润 #j)"#1IE2W
"Asia Clear" “亚洲结算系统”
