allotment 分配；配股 \gk3w,B?E
allotment notice 股份配售通知；配股通知 ,uD*FSp>
allotment of shares 股份分配 9 gIJX?
allowable 可获宽免；免税的 }'M1(W
allowable business loss 可扣除的营业亏损 qytGs@p_
allowable expenses 可扣税的支出 Q ak@~b
allowance 免税额；津贴；备抵；准备金 dXcMysRc%&
allowance for debts 债项的免税额 3YNkT"~T
allowance for depreciation by wear and tear 耗损折旧免税额
4 d 1Y\
allowance for funeral expenses 殡殓费的免税额 RX<^MzCDV
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 (nZ=9 +j]d
allowance for repairs and outgoings 修葺及支出方面的免税额 TB3T:A>2
allowance to debtor 给债务人的津贴 MBTt' 6M
alteration of capital 资本更改 NbK?Dg8WJG
alternate trustee 候补受托人 m^s2kB4A[
amalgamation 合并 F~
- S3p
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 xo"4mbTV
ambit of charges 征税范围；收费范围 z E7oc
ul
amended valuation 经修订的估值 Q*J ~wuE2
American Commodities Exchange 美国商品交易所 qt&"cw
American Express Bank Limited 美国运通银行 nO7o7bc
American Stock Exchange 美国证券交易所 01d26`G$i~
amortization 摊销 qYrG e
amount due from banks 存放银行同业的款项 _ JJ0pc9t
amount due from banks abroad 存放海外银行同业的款项
J5_
qqD)
amount due from holding companies 控股公司欠款 ]j#$. $q
amount due from local banks 存放本港银行同业的款项 }oxaB9r
amount due to banks 银行同业的存款 {q>4:lsS
amount due to banks abroad 海外银行同业的存款 _q 9lr8hx
amount due to holding companies 控股公司存款 )p_LkX(
amount due to local banks 本港银行同业的存款 zinl.8Uk
amount due to outport banks 外埠银行同业的存款 m_U6"\n 5
amount for note issue 发行纸币的款额 q^+NhAMz
amount of bond 担保契据的款额 u~T$F/]k>
amount of consideration 代价款额 L$kAe1 V^m
amount of contribution 供款数额 v{*X@)$
amount of indebtedness 负债款额 jN[6J Y1
amount of principal of the loan 贷款本金额 c\rbLr}l)
amount of rates chargeable 应征差饷数额 e /#&5ISk
amount of share capital 股本额 5J#g JFA
amount of sums assured 承保款额 {%k;V ~
amount of variation 变动幅度 4qXUk:C@m
amount of vote 拨款数额 *A9{H>Vq
amount payable 应付款额 9}Ave:X^
amount receivable 应收款额 *
R6eykp
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ZV^J5wYE
analysis 分析 3
a[(GW _
ancillary risk 附属风险 >2{HH\
annual account 周年帐目；周年帐目报表；年度决算；年结 Mz. &d:
annual accounting date 年结日期 Gqc6).tn
annual allowance 每年免税额；年积金；年度津贴；年津 8GZjIW*0oq
annual balance 年度余额 q9(}wvtr
annual disposable income 每年可动用收入 v@s`l#
annual estimates 周年预算 Ln%_8yth
annual fee 年费 #UN{
J6{
annual general meeting 周年大会 C`<} nx1
annual growth rate 年增率；每年增长率 D>^ix[
:J
annual long-term supplement 长期个案每年补助金 G [-jZ
annual pensionable emolument 可供计算退休金的年薪 _~q^YZ
annual report 年报 )Nd: PnA
Annual Report on the Consumer Price Index 《消费物价指数年报》 EUS]Se2
annual return 周年报表；周年申报表；每年报税表格 D
onf9]&U
Annual Return Rules 《周年报表规则》 H 6<@
annual review of consumer prices 每年消费物价回顾 #zD+DBTAu
annual roll-forward basis 逐年延展方式 ,#;ahwU~s
annual salary 年薪 g]Ny?61
annual statement 年度报表；年度决算表 07Cuoqt2
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 sU!q~`; J
annuitant 年金受益人 R~(.uV`#j
annuity 年金
7B2Og{P
annuity contract 年金合约 F5q1VEe
annuity on human life 人寿年金 :L zj'Ij
antecedent debt 先前的债项 W >IKy#
ante-dated cheque 倒填日期支票 H UI!IOh
anticipated expenditure 预期开支 `8bp6} OD,
anticipated net profit 预期纯利 G 7JZP T
anticipated revenue 预期收入 LMzYsXG*[
anti-inflation measure 反通货膨胀措施 &4iIzw`
anti-inflationary stance 反通货膨胀立场 O5%F-}(:
apparent deficit 表面赤字 sgsMlZ
3/
apparent financial solvency 表面偿债能力 jC8BLyGE_
apparent partner 表面合伙人 uCr
application for personal assessment 个人入息课税申请书 \R
t
application of fund 资金应用 8r Nxd=!
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 O]!
DNN
appointed actuary 委任精算师 NU*6iLIq|F
appointed auditor 委任核数师；委任审计师 (_<n 0
appointed trustee 委任的受托人 $&C%C\(>D
appointer 委任人 ?`}U|]c
apportioned pro rata 按比例分摊 lv
&w p@
apportionment 分配；分摊 NFPkK?+
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 e]fC!>w (\
apportionment formula 分摊方程式 h tlWC>*
apportionment of estate duty 遗产税的分摊 h*%1Jkxu
appraisal 估价；评估 2yc\A3ft#
appreciable growth 可观增长 Nh-* Gt?
appreciable impact 显着影响 \MPy"u C
appreciable increase 可观增长 46`{mPd{aO
appreciation 增值；升值 IrM3Uh
appreciation against other currencies 相对其他货币升值 ,%<
77LE
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @gk[sQ\O
appreciation tax 增值税 A
7
6yz`D
appropriation 拨款；拨用；拨付 2 ARh-zLb
appropriation account 拨款帐目 O-Y E6u
Appropriation Bill 拨款法案 }]@
"t)"
appropriation-in-aid system 补助拨款办法 dGN*K} 5
approved assets 核准资产 `Y9@ ?s Q
approved basket stock 认可一篮子证券 D1a2|^zt
approved budget 核准预算 pqX=l%{4ES
approved charitable donation 认可慈善捐款 5=e@yIr'#
approved charitable institution 认可慈善机构 0\A[a4crj
approved currency 核准货币；认可货币 )63w &
approved estimates 核准预算 ``D-pnKK
approved estimates of expenditure 核准开支预算 7 c7SU^h D
approved overseas insurer 核准海外保险人 07&S^ X^/
approved overseas trust company 核准海外信托公司 S8t9Ms:
k
approved pooled investment fund 核准汇集投资基金 J{I?t~u
approved provident fund scheme 认可公积金计划
W=+ ag<@
approved provision 核准拨款 @ZZ Lh=
approved redeemable share 核准可赎回股份 W X9BS$}0
approved regional stock 认可地区性证券 *}=W wG
approved retirement scheme 认可退休金计划 l-rI|0D#
approved subordinated loan 核准附属贷款 7IR n
arbitrage 套戥；套汇；套利 +(T,d ]o]
arbitrageur 套戥者；套汇者 $ :/1U$
arbitrary amount 临时款项 wu3ZS LY
arrangement 措施；安排；协定
|H49 FL
arrears 欠款 =s<QN*zJB0
arrears of pay 欠付薪酬 IFe[3mB5
arrears of revenue 逾期未收税款；逾期未收的帐项 4`B:Mq&j
articles of association 组织章程；组织细则；组织章程细则 u5,<.#EVY
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Hr'#0fW
ascertainment of profit 确定利润 I AQ=d4V&
"Asia Clear" “亚洲结算系统”
