allotment 分配；配股 ^[.}DNR95(
allotment notice 股份配售通知；配股通知 @] IRB1X
allotment of shares 股份分配 XYR
q"{Id
allowable 可获宽免；免税的 xTu J~$(
allowable business loss 可扣除的营业亏损 eI" pRH*f
allowable expenses 可扣税的支出 p*5_+u
allowance 免税额；津贴；备抵；准备金 = r/8~~=
allowance for debts 债项的免税额 |hj!NhBe
allowance for depreciation by wear and tear 耗损折旧免税额 5.ab/uk;M
allowance for funeral expenses 殡殓费的免税额 s<"
|'~<n
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 $b2~Wj*-nJ
allowance for repairs and outgoings 修葺及支出方面的免税额 . s
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allowance to debtor 给债务人的津贴 R~iv%+
alteration of capital 资本更改 L7{}`O/g7
alternate trustee 候补受托人 }wRm ~
amalgamation 合并 ]QHp?Ii1
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ip<VRC5`5
ambit of charges 征税范围；收费范围 4v/MZ:%C`
amended valuation 经修订的估值 T8Mqu`$r
American Commodities Exchange 美国商品交易所 $ c-O+~
American Express Bank Limited 美国运通银行
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American Stock Exchange 美国证券交易所 NA2={RB;
amortization 摊销 /0qb Rk i
amount due from banks 存放银行同业的款项 RtR@wZ2\s
amount due from banks abroad 存放海外银行同业的款项 E,tdn#_|
amount due from holding companies 控股公司欠款 ;8XRs?xyd
amount due from local banks 存放本港银行同业的款项 nK03x YA
amount due to banks 银行同业的存款 q/zU'7 %@
amount due to banks abroad 海外银行同业的存款 m
W>Iib|
amount due to holding companies 控股公司存款 <$s
sU{5
amount due to local banks 本港银行同业的存款 ?Xvy0/s5
amount due to outport banks 外埠银行同业的存款 9vyf9QE ;
amount for note issue 发行纸币的款额 LA_{[VWYp>
amount of bond 担保契据的款额 E"VF BKB
amount of consideration 代价款额 J;Z2<x/ H
amount of contribution 供款数额 ;PC!
amount of indebtedness 负债款额 $m#^0%
amount of principal of the loan 贷款本金额 Xx MZU(5
amount of rates chargeable 应征差饷数额 E \DA3lq
amount of share capital 股本额 1xEO YM)
amount of sums assured 承保款额 UA*VqK)Y
amount of variation 变动幅度 O=+$X Pa|
amount of vote 拨款数额 Le ?g ,c
amount payable 应付款额 v.<mrI#?
amount receivable 应收款额
4 j=K3m
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 MZ$uWm`/
analysis 分析 -_Z 4)"k
ancillary risk 附属风险 N8pL2y:R[P
annual account 周年帐目；周年帐目报表；年度决算；年结 -GFZFi
annual accounting date 年结日期 YX-~?Pl
annual allowance 每年免税额；年积金；年度津贴；年津 `W Xlq#:K
annual balance 年度余额 YhV<.2^k
annual disposable income 每年可动用收入 qJ
`:$U
annual estimates 周年预算 #at`7#K@
annual fee 年费 :!g|pd[{ag
annual general meeting 周年大会 '42$O
annual growth rate 年增率；每年增长率 ciODTq?
annual long-term supplement 长期个案每年补助金 D {
Ol8:
annual pensionable emolument 可供计算退休金的年薪 0c`zg7|
annual report 年报 Gu~*ZKyJ
Annual Report on the Consumer Price Index 《消费物价指数年报》 -ym DRoi
annual return 周年报表；周年申报表；每年报税表格 t}_ #N'`
Annual Return Rules 《周年报表规则》
"&k(lQ4
annual review of consumer prices 每年消费物价回顾 e1-tp D:J
annual roll-forward basis 逐年延展方式 MBg[ h u%
annual salary 年薪 7xeqs
q
annual statement 年度报表；年度决算表
\fT
QNF
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 +`GtZnt#
annuitant 年金受益人 7?R600O
A
annuity 年金 VSY p
annuity contract 年金合约 HQm_ K0$
annuity on human life 人寿年金 a)ry}E =f
antecedent debt 先前的债项 Kb(11$ U
ante-dated cheque 倒填日期支票 _|GbU1Hz
anticipated expenditure 预期开支 BJUj#s0$
anticipated net profit 预期纯利 %a~/q0o>
anticipated revenue 预期收入 <r: AJ;
anti-inflation measure 反通货膨胀措施 { V6pC
anti-inflationary stance 反通货膨胀立场 To>,8E+GAb
apparent deficit 表面赤字 ;9k>; g3m
apparent financial solvency 表面偿债能力 ;B=aK"\
apparent partner 表面合伙人 *z VN6wG{
application for personal assessment 个人入息课税申请书 eo9/
application of fund 资金应用 >E+g.5
,:W
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 '?9zL*
appointed actuary 委任精算师 oVy{~D=
appointed auditor 委任核数师；委任审计师 `RnWh9
appointed trustee 委任的受托人 @Iz]:@\cJ
appointer 委任人 ElQ?|HsQ6p
apportioned pro rata 按比例分摊 0h@FHw2d
apportionment 分配；分摊 ac l<dY6
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5&n{QE?Um
apportionment formula 分摊方程式 D8Fi{?A#FV
apportionment of estate duty 遗产税的分摊 lNL=Yu2p_
appraisal 估价；评估 A0)^ I:&
appreciable growth 可观增长 mcez3gH
appreciable impact 显着影响 g.Xk6"k O
appreciable increase 可观增长 n6% `
appreciation 增值；升值 hU#e\L 7
appreciation against other currencies 相对其他货币升值 7l69SQo]?
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~'_cBJ
'XD
appreciation tax 增值税 S\TXx79PhC
appropriation 拨款；拨用；拨付 m]2xOR_
appropriation account 拨款帐目 \2s`m CY
Appropriation Bill 拨款法案 A x=HDW}
appropriation-in-aid system 补助拨款办法 0ae8Xm3J@R
approved assets 核准资产 R7bG!1SHl
approved basket stock 认可一篮子证券 U7s$';y"%
approved budget 核准预算 cFL~<
[> _
approved charitable donation 认可慈善捐款 1/Ts .\K3
approved charitable institution 认可慈善机构 YqX$ a ~
approved currency 核准货币；认可货币 qG6s.TcG
approved estimates 核准预算 /IpCo
approved estimates of expenditure 核准开支预算 J3 _aHI
approved overseas insurer 核准海外保险人 +x"uP
approved overseas trust company 核准海外信托公司 G>V6{g2 Q
approved pooled investment fund 核准汇集投资基金 X .t4;
approved provident fund scheme 认可公积金计划 [%. v;+L
approved provision 核准拨款 F^O 83[
S
approved redeemable share 核准可赎回股份 q\6(_U#Tl
approved regional stock 认可地区性证券 >7>
I1
approved retirement scheme 认可退休金计划 eQbHf
approved subordinated loan 核准附属贷款 A8Ju +
arbitrage 套戥；套汇；套利 B ?VTIq>
arbitrageur 套戥者；套汇者 OldOc5D
arbitrary amount 临时款项 TQ4@|S:OF
arrangement 措施；安排；协定 )dT@0Ys%
arrears 欠款 5}#w p4U
arrears of pay 欠付薪酬 nYyhQX~]B
arrears of revenue 逾期未收税款；逾期未收的帐项 kTvM,<
articles of association 组织章程；组织细则；组织章程细则 'h*jL@%TT
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9|+6@6VY!
ascertainment of profit 确定利润 ]O x5F@
"Asia Clear" “亚洲结算系统”
