allotment 分配；配股 d"}lh:L9
allotment notice 股份配售通知；配股通知 5YQJNP
allotment of shares 股份分配 %=i/MFGX
allowable 可获宽免；免税的 mN 'sJ1L-
allowable business loss 可扣除的营业亏损 -;GB Xq
allowable expenses 可扣税的支出 ) { 4$oXQ
allowance 免税额；津贴；备抵；准备金 Q VWVZ >l
allowance for debts 债项的免税额 6\6g-1B`
allowance for depreciation by wear and tear 耗损折旧免税额 7E R!>l+
allowance for funeral expenses 殡殓费的免税额 /n3S E0Y
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 E4xybVo@
allowance for repairs and outgoings 修葺及支出方面的免税额 $QaEU="Z
allowance to debtor 给债务人的津贴 U DHMNubB
alteration of capital 资本更改 PH=O>a`a_O
alternate trustee 候补受托人 pm:# @sl
amalgamation 合并 gTg[!}_;\N
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 M&0U@ r -
ambit of charges 征税范围；收费范围 J|e3
UikA
amended valuation 经修订的估值 JUTlJyx8
American Commodities Exchange 美国商品交易所 L}>ts(!q&
American Express Bank Limited 美国运通银行 L+0O=zJF
American Stock Exchange 美国证券交易所 py9`q7
F
amortization 摊销 ]v0=jm5A
amount due from banks 存放银行同业的款项 HUx -8< ws
amount due from banks abroad 存放海外银行同业的款项 p
I@!2c:}
amount due from holding companies 控股公司欠款 &}FWpo!
amount due from local banks 存放本港银行同业的款项 6' 9zpe@`
amount due to banks 银行同业的存款 AnQUdU
amount due to banks abroad 海外银行同业的存款 p}q]G J
amount due to holding companies 控股公司存款 Bx0=D:j
amount due to local banks 本港银行同业的存款 n/+G^:~_
amount due to outport banks 外埠银行同业的存款 Wfh+D[^
amount for note issue 发行纸币的款额 gA&`vnNP
amount of bond 担保契据的款额 x6
h53R
amount of consideration 代价款额 O,0j
+1?
amount of contribution 供款数额 & M2fcw?
amount of indebtedness 负债款额 {$v>3FG
amount of principal of the loan 贷款本金额 3q`Uq`t4mR
amount of rates chargeable 应征差饷数额 ;et(Yi;9
amount of share capital 股本额 |7b@w;q,D
amount of sums assured 承保款额 pYX!l:h k
amount of variation 变动幅度 m WH;-F*%
amount of vote 拨款数额 _j|U>s
amount payable 应付款额 &a";jO
GB
amount receivable 应收款额 u(4o#m
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 'PdUSv|lH
analysis 分析 @|@6pXR.
ancillary risk 附属风险 Z%7X" w
annual account 周年帐目；周年帐目报表；年度决算；年结 Fj1'z5$
annual accounting date 年结日期 ]wV_xZ)l^A
annual allowance 每年免税额；年积金；年度津贴；年津 +}NQ |y V
annual balance 年度余额
QVWUm!
annual disposable income 每年可动用收入 v\Zq=,+
annual estimates 周年预算 42wZy|oqp
annual fee 年费 y_{v&AGmgm
annual general meeting 周年大会 \n0MqXs#
annual growth rate 年增率；每年增长率 <Sp>uhet1
annual long-term supplement 长期个案每年补助金 p+Icq!aH5
annual pensionable emolument 可供计算退休金的年薪 {-L}YX"Bh
annual report 年报 49dN ~k=
Annual Report on the Consumer Price Index 《消费物价指数年报》 zCSLV>.F
annual return 周年报表；周年申报表；每年报税表格 9D51@
b6k
Annual Return Rules 《周年报表规则》 P.O/ZW> g
annual review of consumer prices 每年消费物价回顾 \"$jj<gc
annual roll-forward basis 逐年延展方式 I.)9:7
annual salary 年薪 h
($Jo
annual statement 年度报表；年度决算表 dt(Lp_&v
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 L$= a,$
annuitant 年金受益人 hr/|Fn+kA
annuity 年金
(h% xqXs
annuity contract 年金合约 910N
1E
annuity on human life 人寿年金 : 47"c3J
antecedent debt 先前的债项 =}[m_rp&
ante-dated cheque 倒填日期支票 IdciGS6 t
anticipated expenditure 预期开支 AI3\eH+
anticipated net profit 预期纯利 T V(%e4U=
anticipated revenue 预期收入 ~}s0~j ~
anti-inflation measure 反通货膨胀措施 UU xP4
anti-inflationary stance 反通货膨胀立场 0ZtH
apparent deficit 表面赤字 M s=11C
apparent financial solvency 表面偿债能力 o^<W3Z
apparent partner 表面合伙人 y?8V'.f|
application for personal assessment 个人入息课税申请书 LH>h]OTQF
application of fund 资金应用 SW=%>XKkh
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 'jBtBFzP-
appointed actuary 委任精算师 @D@'S :3
appointed auditor 委任核数师；委任审计师 "Kf4v|6;
appointed trustee 委任的受托人 U ymhBh
appointer 委任人 Kg#s<# h
apportioned pro rata 按比例分摊 ufS0UD8%H
apportionment 分配；分摊 $
Bdxu
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 H]>7IhJ
apportionment formula 分摊方程式 +c\uBrlZQ;
apportionment of estate duty 遗产税的分摊 Ct}rj-L<i
appraisal 估价；评估 #5_
pE1
appreciable growth 可观增长 l
?gh7m_ej
appreciable impact 显着影响 fh@ /fd
appreciable increase 可观增长 |p":s3K"Hy
appreciation 增值；升值 <& =3g/Y
appreciation against other currencies 相对其他货币升值 /V !gF+L
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 |~Y
hN'OJ
appreciation tax 增值税 ]`eJ Sk.
appropriation 拨款；拨用；拨付
h]?[}&
appropriation account 拨款帐目 zK&J2 P`
Appropriation Bill 拨款法案 LQ4 F/[1}
appropriation-in-aid system 补助拨款办法 rcG-V f@
approved assets 核准资产 $ q$\
approved basket stock 认可一篮子证券 tq5o
approved budget 核准预算 /n#t.XJY*
approved charitable donation 认可慈善捐款 -.hH,zm
approved charitable institution 认可慈善机构 D }EH9d
approved currency 核准货币；认可货币 kl9<l *
approved estimates 核准预算
pqxBu
approved estimates of expenditure 核准开支预算 5fud:k
approved overseas insurer 核准海外保险人 g<N3 L [
approved overseas trust company 核准海外信托公司 f{f|frs
approved pooled investment fund 核准汇集投资基金 LX iis)1
approved provident fund scheme 认可公积金计划 0vdnM8N2
approved provision 核准拨款 r;OE6}L>
approved redeemable share 核准可赎回股份 |NaEXzo|qY
approved regional stock 认可地区性证券 S3_QO L
approved retirement scheme 认可退休金计划 4L[-[ {2
approved subordinated loan 核准附属贷款
B,RHFlp{
arbitrage 套戥；套汇；套利 Rj {D#5
arbitrageur 套戥者；套汇者 K2t|d[r
arbitrary amount 临时款项 wfc+E9E
arrangement 措施；安排；协定 ?[S{kMb2
arrears 欠款 -Hu]2J)
arrears of pay 欠付薪酬 d)jX%Z$LC
arrears of revenue 逾期未收税款；逾期未收的帐项 D_Cd^;b
articles of association 组织章程；组织细则；组织章程细则 px.]
m-
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 zd#/zUPI
ascertainment of profit 确定利润 4p_@f^v~QH
"Asia Clear" “亚洲结算系统”
