allotment 分配；配股 :*^aSPlV
allotment notice 股份配售通知；配股通知 3177 R>0
allotment of shares 股份分配 Q [C 26U
allowable 可获宽免；免税的 h<bhH=6
~
allowable business loss 可扣除的营业亏损 [rW];H8:~
allowable expenses 可扣税的支出 KP
6vb@( 6
allowance 免税额；津贴；备抵；准备金 1yqsE`4f
allowance for debts 债项的免税额 9JX@c k
allowance for depreciation by wear and tear 耗损折旧免税额 HXC\``E
allowance for funeral expenses 殡殓费的免税额 QcJC:sP\>
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 y 4$$*oai&
allowance for repairs and outgoings 修葺及支出方面的免税额 r ;"D >IM\
allowance to debtor 给债务人的津贴 ^W
n+G8n
alteration of capital 资本更改 X|G[Ma?
alternate trustee 候补受托人 Vw.)T/B_D
amalgamation 合并 U$3DIJVI
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $ M/1pZ
ambit of charges 征税范围；收费范围 `)4v Q +A>
amended valuation 经修订的估值 +H *6:
American Commodities Exchange 美国商品交易所 |QMmF" 0
American Express Bank Limited 美国运通银行 g-B{K "z
American Stock Exchange 美国证券交易所 ^q#[o O
amortization 摊销 UF u0{rY_
amount due from banks 存放银行同业的款项 '.<c[Mp
amount due from banks abroad 存放海外银行同业的款项 lw99{y3<<
amount due from holding companies 控股公司欠款 .p> ".q
I
amount due from local banks 存放本港银行同业的款项 @vXXf/
amount due to banks 银行同业的存款 z] -m<#1
amount due to banks abroad 海外银行同业的存款 |"S# uJW
amount due to holding companies 控股公司存款 ofw&? S k0
amount due to local banks 本港银行同业的存款 >`/s+V
amount due to outport banks 外埠银行同业的存款 WRwx[[e6z
amount for note issue 发行纸币的款额 #I*{_|}=
amount of bond 担保契据的款额 vLBu E
amount of consideration 代价款额 d{t@+}0.u
amount of contribution 供款数额
`& h-+
amount of indebtedness 负债款额 pLCS\AUTsv
amount of principal of the loan 贷款本金额 <m\<yZ2aa
amount of rates chargeable 应征差饷数额 {2m F\A#.
amount of share capital 股本额 *po
o.Zz
amount of sums assured 承保款额 VH<d[Mj
amount of variation 变动幅度 5k9
vY W5k
amount of vote 拨款数额 R9Wr?
amount payable 应付款额 "'@D\e}
amount receivable 应收款额 ]$ Nhy8-
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V5i}^%QSs
analysis 分析 { Ie~MW
ancillary risk 附属风险 |
)" y
annual account 周年帐目；周年帐目报表；年度决算；年结 cruBJZr*
annual accounting date 年结日期 j@^ zK!mO
annual allowance 每年免税额；年积金；年度津贴；年津 g5"I{ol5T~
annual balance 年度余额 "Da-e\yA
annual disposable income 每年可动用收入 e$WAf`*
annual estimates 周年预算 LI25VDZ|iP
annual fee 年费 B|yz~wu S
annual general meeting 周年大会 4nP4F +
annual growth rate 年增率；每年增长率 g|->W]q@;
annual long-term supplement 长期个案每年补助金 @"A
5yD5
annual pensionable emolument 可供计算退休金的年薪 WVhQ?2@ }
annual report 年报 2+DK:T[
Annual Report on the Consumer Price Index 《消费物价指数年报》 { dh,sbl
annual return 周年报表；周年申报表；每年报税表格 <66%(J>
Annual Return Rules 《周年报表规则》 F$jy~W_
annual review of consumer prices 每年消费物价回顾 Otx>S' 5
annual roll-forward basis 逐年延展方式 0Zp5y@ V8
annual salary 年薪 ; %(sbA
annual statement 年度报表；年度决算表 oXqJypR 2
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 hkm}oY W+
annuitant 年金受益人 S.B?l_d^
annuity 年金 m@+QC$6S
annuity contract 年金合约 ::'Y07
annuity on human life 人寿年金 /W-g
es
antecedent debt 先前的债项 R@s|
b s?
ante-dated cheque 倒填日期支票 !lL
`L \
anticipated expenditure 预期开支
=
+Odu
anticipated net profit 预期纯利 4c{j9mh
anticipated revenue 预期收入 &A .0 (s
anti-inflation measure 反通货膨胀措施 | 4}Y:d
anti-inflationary stance 反通货膨胀立场 d$x vE
m
apparent deficit 表面赤字 @1&"S7@}u
apparent financial solvency 表面偿债能力 ~av#r=x
apparent partner 表面合伙人 x V`l6QS
application for personal assessment 个人入息课税申请书 S]|sK Y
application of fund 资金应用 I{>Z0+
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 J$5 G8<d>
appointed actuary 委任精算师 00f'G2n
appointed auditor 委任核数师；委任审计师 \'[tfSB
appointed trustee 委任的受托人 zh0T3U0D
appointer 委任人 .w@B )f*
apportioned pro rata 按比例分摊 z^.d Yb7<
apportionment 分配；分摊 Wa.xm_4s2
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }uC]o@/
apportionment formula 分摊方程式 ; |oft-y
apportionment of estate duty 遗产税的分摊 X
Nfl
appraisal 估价；评估 oQ/T5cOj
appreciable growth 可观增长 WQ8 "Jj?k6
appreciable impact 显着影响 ?PTXgIC
appreciable increase 可观增长 rC!"<
appreciation 增值；升值 @RszPH1B
appreciation against other currencies 相对其他货币升值 p=A, yGDV
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 RXcN<Y&
appreciation tax 增值税 %+,*$wk#*
appropriation 拨款；拨用；拨付 v=hn# U
appropriation account 拨款帐目 d0ht*b
Appropriation Bill 拨款法案 g[t paQ
appropriation-in-aid system 补助拨款办法 [q3zs_nz
approved assets 核准资产 mVYfyLZ,(
approved basket stock 认可一篮子证券 u kZK*Y9P
approved budget 核准预算 _>;MQ)Km~
approved charitable donation 认可慈善捐款 Q c?W;Q+
approved charitable institution 认可慈善机构 BY [7`@
approved currency 核准货币；认可货币 bE mN
tp^
approved estimates 核准预算 IQtQf_"e1
approved estimates of expenditure 核准开支预算 EmrkaV-?k
approved overseas insurer 核准海外保险人 #}@8(>T
approved overseas trust company 核准海外信托公司 Sew*0S(
approved pooled investment fund 核准汇集投资基金 ]1>R8
approved provident fund scheme 认可公积金计划 [
't.x=
approved provision 核准拨款 GiM-8y ~
approved redeemable share 核准可赎回股份 NziCN *6
approved regional stock 认可地区性证券 ];6955I!
approved retirement scheme 认可退休金计划 $ 57Q
g1
v
approved subordinated loan 核准附属贷款 U_izKvEh
arbitrage 套戥；套汇；套利 Hd\ oV^ >
arbitrageur 套戥者；套汇者 jVN06,3z
arbitrary amount 临时款项 .81Y/Gad_
arrangement 措施；安排；协定 sF[gjeIb
arrears 欠款 G'}N ?8s1
arrears of pay 欠付薪酬 D84&=EpVZ
arrears of revenue 逾期未收税款；逾期未收的帐项 Ly^bP>2i
articles of association 组织章程；组织细则；组织章程细则 [pm IQ228
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 eIF6f&
F
ascertainment of profit 确定利润 j
\bp# +
"Asia Clear" “亚洲结算系统”
