allotment 分配；配股 SALCuo"L
allotment notice 股份配售通知；配股通知 sT1j
F3
allotment of shares 股份分配 k2uBaj]
allowable 可获宽免；免税的 n /-N;'2J
allowable business loss 可扣除的营业亏损 H A\A$>
allowable expenses 可扣税的支出 $4h04_"
allowance 免税额；津贴；备抵；准备金 llqDT-cp
allowance for debts 债项的免税额 4K #^dJnC
allowance for depreciation by wear and tear 耗损折旧免税额 (WMLNv
allowance for funeral expenses 殡殓费的免税额 _z%\'(l+
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9OZ>y0)K~
allowance for repairs and outgoings 修葺及支出方面的免税额 Gx|Dql
allowance to debtor 给债务人的津贴 Z@nmjj i
alteration of capital 资本更改 \S5V}!_
alternate trustee 候补受托人 O 3}P07
amalgamation 合并 H nK/A0j M
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2K~tDNv7
ambit of charges 征税范围；收费范围 44|03Ty
amended valuation 经修订的估值 + 1f{ _v
American Commodities Exchange 美国商品交易所 4^BLSK~(
American Express Bank Limited 美国运通银行 -W6V,+of
American Stock Exchange 美国证券交易所 5W5pRd>Q
amortization 摊销 C=EhY+5
amount due from banks 存放银行同业的款项 Xr)g
amount due from banks abroad 存放海外银行同业的款项 04[) qPPS
amount due from holding companies 控股公司欠款 M Hn&;
A]
amount due from local banks 存放本港银行同业的款项 1W7
iip,
amount due to banks 银行同业的存款 : n`0)g[(
amount due to banks abroad 海外银行同业的存款 bZnDd
amount due to holding companies 控股公司存款 t5A[o7BS
amount due to local banks 本港银行同业的存款 rl41# 6
amount due to outport banks 外埠银行同业的存款 ls]Elo8h1f
amount for note issue 发行纸币的款额 9Mut p4#
amount of bond 担保契据的款额 rcW#6VZ=
amount of consideration 代价款额 *IVD/ 9/
amount of contribution 供款数额 6yi/&#YM
amount of indebtedness 负债款额 u a! D-0
amount of principal of the loan 贷款本金额 25w6KBTe;:
amount of rates chargeable 应征差饷数额 AF
QnCl Of
amount of share capital 股本额
*X0K2|
amount of sums assured 承保款额 uvNnW}G4
amount of variation 变动幅度 "
gwm23Rpj
amount of vote 拨款数额
bsD'\
amount payable 应付款额 s}<)B RZi
amount receivable 应收款额 0n7HkDo
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ws na5D6i
analysis 分析 =7H.F:BBG
ancillary risk 附属风险 O]4W|WI3
annual account 周年帐目；周年帐目报表；年度决算；年结 ~F=#}6kg_
annual accounting date 年结日期 IcO9V<Q|
annual allowance 每年免税额；年积金；年度津贴；年津 R|6R
I}
annual balance 年度余额 :v''"+\
annual disposable income 每年可动用收入 =/M $
<+
annual estimates 周年预算 ^glbxbhI4
annual fee 年费 ,2E`:#$
annual general meeting 周年大会 lxr@ [VQ
annual growth rate 年增率；每年增长率 aJ% e'F[
annual long-term supplement 长期个案每年补助金 he_HVRpB
annual pensionable emolument 可供计算退休金的年薪 8
rnb
annual report 年报 oR4fK
td
Annual Report on the Consumer Price Index 《消费物价指数年报》 {Nzmb|&
annual return 周年报表；周年申报表；每年报税表格 EgkZ$ah
Annual Return Rules 《周年报表规则》 zS,%msT^A
annual review of consumer prices 每年消费物价回顾 !#l0@3
annual roll-forward basis 逐年延展方式 <7@mg/T
annual salary 年薪 Fwg#d[
:u
annual statement 年度报表；年度决算表 k
QB 1 =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 *#3voJjV(
annuitant 年金受益人
qT& S
annuity 年金 -zkW\O[
annuity contract 年金合约 $@lq}FQ%
annuity on human life 人寿年金 "`y W]v
antecedent debt 先前的债项 E5v|SFD
ante-dated cheque 倒填日期支票 #J'Z5)i|
anticipated expenditure 预期开支 |% la
anticipated net profit 预期纯利 6C@0[Q\ER
anticipated revenue 预期收入 iA5*
_tK5
anti-inflation measure 反通货膨胀措施 KzxW?Ji$S
anti-inflationary stance 反通货膨胀立场 H@ 1[SKBl
apparent deficit 表面赤字 Q-H =wJ4R
apparent financial solvency 表面偿债能力 Q u,)wfp~
apparent partner 表面合伙人 Cnb[t[hk+j
application for personal assessment 个人入息课税申请书 \H"/2o%l")
application of fund 资金应用 5)/4)0
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 IIYX|;1}X
appointed actuary 委任精算师 P\ Pc/[
Z7
appointed auditor 委任核数师；委任审计师 Y9\]3Kno
appointed trustee 委任的受托人 <yX@@8
appointer 委任人 A`+(VzZgJ
apportioned pro rata 按比例分摊 <S:,`v&Z
apportionment 分配；分摊 _Ct@1}aa4x
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
b{9Ho oQ{
apportionment formula 分摊方程式 ;[;S_|vZ=)
apportionment of estate duty 遗产税的分摊 m
bB\~n
appraisal 估价；评估 z22|Kv;w
appreciable growth 可观增长 b[QCM/
appreciable impact 显着影响 ^ mQ;CMV
appreciable increase 可观增长 h|$zHm
appreciation 增值；升值 T-<> )N5y
appreciation against other currencies 相对其他货币升值 7.F& {:@_
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 p~k`Z^ xY$
appreciation tax 增值税 C {H'
appropriation 拨款；拨用；拨付 4Tbi%vF{
appropriation account 拨款帐目 \?p9qR;"4
Appropriation Bill 拨款法案 k~W;TCJs
appropriation-in-aid system 补助拨款办法 :&\E\ 9
approved assets 核准资产 &
Q|f *T
approved basket stock 认可一篮子证券 QWIOi m-
approved budget 核准预算 eO"\UDBV
approved charitable donation 认可慈善捐款 )PLc+J.I
approved charitable institution 认可慈善机构 4w3V!K8
approved currency 核准货币；认可货币 Kuzy&NI^w
approved estimates 核准预算 %\s#e
approved estimates of expenditure 核准开支预算 SOi(5]
approved overseas insurer 核准海外保险人 NjCLL`?f
approved overseas trust company 核准海外信托公司 *N&^bF"SF
approved pooled investment fund 核准汇集投资基金 hVQ+
J !qD
approved provident fund scheme 认可公积金计划 mF$jC :Tb
approved provision 核准拨款 Fg}5V,
approved redeemable share 核准可赎回股份 Td=] tVM
approved regional stock 认可地区性证券 ]pucv!
approved retirement scheme 认可退休金计划 _4x[}e7KF
approved subordinated loan 核准附属贷款 'f$?/5@@
arbitrage 套戥；套汇；套利 njx\$,ruN
arbitrageur 套戥者；套汇者 *+1"S
]YF
arbitrary amount 临时款项 *T}dv)8
arrangement 措施；安排；协定 83O^e&Bt
arrears 欠款 Ltq*Vcl\
arrears of pay 欠付薪酬 bvxxE/?Ni
arrears of revenue 逾期未收税款；逾期未收的帐项 $=6
kh+n@
articles of association 组织章程；组织细则；组织章程细则 HS |
g
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @,f,tk=\S
ascertainment of profit 确定利润 jP{]LJ2.6\
"Asia Clear" “亚洲结算系统”
