allotment 分配；配股 hq=;Z I
allotment notice 股份配售通知；配股通知 RA0;f'"`
allotment of shares 股份分配 28!C# .(h
allowable 可获宽免；免税的 ?M4o>T%p "
allowable business loss 可扣除的营业亏损 *[[Gu^t^!
allowable expenses 可扣税的支出 [neuwdN
allowance 免税额；津贴；备抵；准备金 S1
QMS
allowance for debts 债项的免税额 =)Xj[NNRT
allowance for depreciation by wear and tear 耗损折旧免税额 %O \@rws
allowance for funeral expenses 殡殓费的免税额 'ITq\1z
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 $mQ0w~:@
allowance for repairs and outgoings 修葺及支出方面的免税额 n28JWkK8
allowance to debtor 给债务人的津贴
[^qT?se{
alteration of capital 资本更改 (4YLUN&1O$
alternate trustee 候补受托人 b$_8 1i
amalgamation 合并 hF2e--
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 h4;kjr}h}
ambit of charges 征税范围；收费范围 _** Nlp*%
amended valuation 经修订的估值 >#]A 2,
American Commodities Exchange 美国商品交易所 )~U1sW&t
American Express Bank Limited 美国运通银行 Y(PCc }/\
American Stock Exchange 美国证券交易所 *#=Ij r~
amortization 摊销 KQ\K :#
amount due from banks 存放银行同业的款项 CHgip&(.F
amount due from banks abroad 存放海外银行同业的款项 Ge q]wv8
amount due from holding companies 控股公司欠款 9!( 8o
amount due from local banks 存放本港银行同业的款项 MmT/J1zM
amount due to banks 银行同业的存款 (]]hSkE
amount due to banks abroad 海外银行同业的存款 eEZgG=s
amount due to holding companies 控股公司存款 0AB a&'h
amount due to local banks 本港银行同业的存款 @]Cg5QW>T
amount due to outport banks 外埠银行同业的存款 -#Z df |
amount for note issue 发行纸币的款额 )3h\QE!z
amount of bond 担保契据的款额 :q9!
amount of consideration 代价款额 Q %o@s3~O
amount of contribution 供款数额 _Y; TS1u
amount of indebtedness 负债款额 PT
/Nz+
amount of principal of the loan 贷款本金额 7e"}ojt$
amount of rates chargeable 应征差饷数额 6K.2VY#
amount of share capital 股本额 QH'*MY
amount of sums assured 承保款额 $TIeeTB
amount of variation 变动幅度 rW?Wd
Eg
amount of vote 拨款数额 '`jGr+K,wU
amount payable 应付款额 1:-'euA"
amount receivable 应收款额 f. 6>6%l
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 x% mRDm~-
analysis 分析 Qq, 2V
ancillary risk 附属风险 m{q'RAw
annual account 周年帐目；周年帐目报表；年度决算；年结 Q "&Mr +
annual accounting date 年结日期 zd YH9d>D
annual allowance 每年免税额；年积金；年度津贴；年津 }* :3]
annual balance 年度余额 EX]+ e
annual disposable income 每年可动用收入 $)M3fZ$#
annual estimates 周年预算 d/d)MoaJ*t
annual fee 年费 CS[]T9|_
annual general meeting 周年大会 J^7m? mA
annual growth rate 年增率；每年增长率 # h;
annual long-term supplement 长期个案每年补助金 &=@{`2&
annual pensionable emolument 可供计算退休金的年薪 io#}z4"'qY
annual report 年报 7b"fpB
Annual Report on the Consumer Price Index 《消费物价指数年报》 w#.3na
annual return 周年报表；周年申报表；每年报税表格 GHv6UIe&
Annual Return Rules 《周年报表规则》 * 6}M.`.-
annual review of consumer prices 每年消费物价回顾 Y%
iqSY
annual roll-forward basis 逐年延展方式 =KPmZ ,/w
annual salary 年薪 {Ze Y:\G~
annual statement 年度报表；年度决算表 e;.,x 5+
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 3%POTAw %
annuitant 年金受益人 !5*VBE\
annuity 年金 _o~ pVBl/
annuity contract 年金合约 tT]@yo|?e/
annuity on human life 人寿年金 S!?T0c?>
antecedent debt 先前的债项 #T)Gkc"{
ante-dated cheque 倒填日期支票 ? |M-0{
anticipated expenditure 预期开支 Zl>SeTjB-
anticipated net profit 预期纯利 _pdKcE\X
anticipated revenue 预期收入 ASXGM0 t
anti-inflation measure 反通货膨胀措施 (5$Ge$
anti-inflationary stance 反通货膨胀立场 fK/ :
apparent deficit 表面赤字 Z mu
apparent financial solvency 表面偿债能力 p $Tk;;wm
apparent partner 表面合伙人 iK}p#"si
application for personal assessment 个人入息课税申请书 WDc[+Xyw
application of fund 资金应用 LLx0X
O@
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 zhJeTctRz
appointed actuary 委任精算师 T~ UDD
3
appointed auditor 委任核数师；委任审计师 =4_}.
appointed trustee 委任的受托人 o0r&w;!
appointer 委任人 MdBmq/[O
apportioned pro rata 按比例分摊 d@3DsE.{i
apportionment 分配；分摊 )\+Imn
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 kQ+y9@=/g
apportionment formula 分摊方程式 +<E#_)}`D6
apportionment of estate duty 遗产税的分摊 cK$yr)7
appraisal 估价；评估 Z %pc"
appreciable growth 可观增长 k0V ri$x
appreciable impact 显着影响 D .Ke
appreciable increase 可观增长 ?_ H9>/:.
appreciation 增值；升值 Iy)1
(upM
appreciation against other currencies 相对其他货币升值 1H-Wk
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3 Zp<#
appreciation tax 增值税 _ZRmD\_t
appropriation 拨款；拨用；拨付 {a[BhK'g
appropriation account 拨款帐目 7C| AiSH
Appropriation Bill 拨款法案 P& 1$SWNyW
appropriation-in-aid system 补助拨款办法 hb3n-
r O
approved assets 核准资产 ;@; a eu
approved basket stock 认可一篮子证券 ANm@$xO*
approved budget 核准预算 . X!!dx1<
approved charitable donation 认可慈善捐款 u
7e$Mq
approved charitable institution 认可慈善机构 c]pz
&
approved currency 核准货币；认可货币 9R= avfI
approved estimates 核准预算 Gamn,c9
approved estimates of expenditure 核准开支预算 ,i_+Z
|Ls
approved overseas insurer 核准海外保险人 j~'.XD={
approved overseas trust company 核准海外信托公司 -VohU-6 |
approved pooled investment fund 核准汇集投资基金 %M
x|"ff
approved provident fund scheme 认可公积金计划 Z=%
j|x E_
approved provision 核准拨款 Le #srr
approved redeemable share 核准可赎回股份 ?8
}pZ_ j
approved regional stock 认可地区性证券 ld(60?z>FH
approved retirement scheme 认可退休金计划 W* LC3B^
approved subordinated loan 核准附属贷款 | lhnCShw
arbitrage 套戥；套汇；套利 Ug*B[q/
arbitrageur 套戥者；套汇者 9d 1k m~
arbitrary amount 临时款项 s_
ZPo6p
arrangement 措施；安排；协定 $#V' m{Hh
arrears 欠款 &A
s>Y,y
arrears of pay 欠付薪酬 jt oS{B,
arrears of revenue 逾期未收税款；逾期未收的帐项 \ ]>821r
articles of association 组织章程；组织细则；组织章程细则 Mmz;
uy_
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 B~:yM1f@u4
ascertainment of profit 确定利润 U)dcemQY
"Asia Clear" “亚洲结算系统”
