allotment 分配；配股 K iEmvC
allotment notice 股份配售通知；配股通知 e=n vm'[h
allotment of shares 股份分配 $H)Q UFyC
allowable 可获宽免；免税的 Rx.v/H
allowable business loss 可扣除的营业亏损 I J~j(.W
allowable expenses 可扣税的支出 2e -`V5{)b
allowance 免税额；津贴；备抵；准备金 M!kSt1
allowance for debts 债项的免税额 1+ gF fKq
allowance for depreciation by wear and tear 耗损折旧免税额 #N "u 0
allowance for funeral expenses 殡殓费的免税额 2n$Wey[
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 r^a:s]
allowance for repairs and outgoings 修葺及支出方面的免税额 Y!8F
W|
allowance to debtor 给债务人的津贴 JEk'2Htx
alteration of capital 资本更改 =7JSJ98
alternate trustee 候补受托人 $C sE[+k1
amalgamation 合并 O5aXa_A_u
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :EAh%q
ambit of charges 征税范围；收费范围 *FktI\tS
amended valuation 经修订的估值 qDG2rFu&[
American Commodities Exchange 美国商品交易所 \+#EO%sN1%
American Express Bank Limited 美国运通银行 =@0J:" c
American Stock Exchange 美国证券交易所 =kfa1kD&{
amortization 摊销 k qL.ZR
amount due from banks 存放银行同业的款项 f9 \$,7F
amount due from banks abroad 存放海外银行同业的款项 <zL_6Y2
amount due from holding companies 控股公司欠款 _U} vKm
amount due from local banks 存放本港银行同业的款项 hPUAm6 b;
amount due to banks 银行同业的存款 tfN[-
3)Z
amount due to banks abroad 海外银行同业的存款 b _<n]P*)
amount due to holding companies 控股公司存款 p0WUF \
"
amount due to local banks 本港银行同业的存款 e`S\ -t?Z
amount due to outport banks 外埠银行同业的存款 u5Vgi0}A
amount for note issue 发行纸币的款额 e b} P/
amount of bond 担保契据的款额 D*Zj oU
amount of consideration 代价款额 9OV@z6
amount of contribution 供款数额 |$b8(g$s)
amount of indebtedness 负债款额 w;gk=<_
amount of principal of the loan 贷款本金额 Hf
@4p'
amount of rates chargeable 应征差饷数额 L/[Vp D
amount of share capital 股本额 cZQ8 [I
amount of sums assured 承保款额 L7 Hv )
amount of variation 变动幅度 @ <{%r
amount of vote 拨款数额 9-/q-,
amount payable 应付款额 HWsV_VAw}
amount receivable 应收款额 Xg96I: r'p
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 w8w0:@0(
analysis 分析 >]pZ ;e$
ancillary risk 附属风险 BLy V~
annual account 周年帐目；周年帐目报表；年度决算；年结 60vmjm Xl
annual accounting date 年结日期 N.vWZ7l8
annual allowance 每年免税额；年积金；年度津贴；年津 W06#|8,{v
annual balance 年度余额 X2@Ef2EkM
annual disposable income 每年可动用收入 C[<}eD4bV
annual estimates 周年预算 g ns}%\,
annual fee 年费 J<;io!
annual general meeting 周年大会 xy7A^7Li
annual growth rate 年增率；每年增长率 7%i'F=LzT
annual long-term supplement 长期个案每年补助金 O{_t*sO9q*
annual pensionable emolument 可供计算退休金的年薪
8Y.q P"s
annual report 年报 Ik$$Tn&;
Annual Report on the Consumer Price Index 《消费物价指数年报》 <7VLUk}
annual return 周年报表；周年申报表；每年报税表格 ?@9v+Am!
Annual Return Rules 《周年报表规则》 D,}bTwRb-
annual review of consumer prices 每年消费物价回顾 >) u;X
annual roll-forward basis 逐年延展方式 BV
B2$&eJ
annual salary 年薪 h(HpeN%`#
annual statement 年度报表；年度决算表
5[Vr {^)
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 !iKW1ks
annuitant 年金受益人 M; wKTT Qy
annuity 年金 a]u.Uqyx2w
annuity contract 年金合约 Ks P2./N
annuity on human life 人寿年金 P|<V0
Vs.
antecedent debt 先前的债项 PGJh>[ s
ante-dated cheque 倒填日期支票 ;
R}>SS'
anticipated expenditure 预期开支 k_,7#:+
anticipated net profit 预期纯利 `s}L3bR]
anticipated revenue 预期收入 -/pz3n
anti-inflation measure 反通货膨胀措施 q*UHzE:LI
anti-inflationary stance 反通货膨胀立场 rJpr;QKf%
apparent deficit 表面赤字 D <6$@ZJ
apparent financial solvency 表面偿债能力 *'-4%7C`1
apparent partner 表面合伙人 \ R<MQ#
x
application for personal assessment 个人入息课税申请书 g:M;S"U3*Y
application of fund 资金应用 R^.PKT2E
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 v1,#7s AW'
appointed actuary 委任精算师 1 %P-X!
appointed auditor 委任核数师；委任审计师 ->b5"
{t
appointed trustee 委任的受托人 ]Z civnN#
appointer 委任人 + +}!Gfc?s
apportioned pro rata 按比例分摊 .D
4
G;=Q
apportionment 分配；分摊 jg710.v:
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 H% O\4V2s
apportionment formula 分摊方程式 >K9Ia4I,
apportionment of estate duty 遗产税的分摊 i wgt\ux.
appraisal 估价；评估 vTK%4=|1}!
appreciable growth 可观增长 ~#sD2b` 0
appreciable impact 显着影响 YRlf U5
appreciable increase 可观增长 B-MS@ <2
appreciation 增值；升值 2T&
MVl!%
appreciation against other currencies 相对其他货币升值 qS vV |G
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [ A7TSN
appreciation tax 增值税 8gP1]xD
appropriation 拨款；拨用；拨付 =y][j+WH
appropriation account 拨款帐目 ?: \/-y)Sp
Appropriation Bill 拨款法案 i<"lXu
appropriation-in-aid system 补助拨款办法 2t\0vV2)/O
approved assets 核准资产 [<#j K}g
approved basket stock 认可一篮子证券 Ab@ G^SLX
approved budget 核准预算 @ wR3L:@
approved charitable donation 认可慈善捐款 y0 d=
approved charitable institution 认可慈善机构 MT- Tt
approved currency 核准货币；认可货币 iwK.* 07+
approved estimates 核准预算 ..} P$
approved estimates of expenditure 核准开支预算 qPQIcJ
approved overseas insurer 核准海外保险人 /}m)FaAi
approved overseas trust company 核准海外信托公司 `9^tuR,
approved pooled investment fund 核准汇集投资基金 PR@6=[|d
approved provident fund scheme 认可公积金计划 JY"jj}H]|
approved provision 核准拨款 [./FzlA s
approved redeemable share 核准可赎回股份 K W .4 9
approved regional stock 认可地区性证券 pp@
Owpb
approved retirement scheme 认可退休金计划 H>C bMz1u
approved subordinated loan 核准附属贷款 p /
ITg
arbitrage 套戥；套汇；套利 <o% T]
arbitrageur 套戥者；套汇者 UGO#o`.G}
arbitrary amount 临时款项 8F
uxN2
arrangement 措施；安排；协定 T?7u
[D[[
arrears 欠款 Ixa0;nxj
arrears of pay 欠付薪酬 YbZbA >|
arrears of revenue 逾期未收税款；逾期未收的帐项 8%9 C<+.R
articles of association 组织章程；组织细则；组织章程细则 MK BDWLCB
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 1 $&@wG
ascertainment of profit 确定利润
D>7a0p784
"Asia Clear" “亚洲结算系统”
