allotment 分配；配股 C\3y {s
allotment notice 股份配售通知；配股通知 j.C`U(n}`
allotment of shares 股份分配 $&y%=-] |
allowable 可获宽免；免税的 )2pbpbWX>
allowable business loss 可扣除的营业亏损 ql<i] Y
allowable expenses 可扣税的支出 (*Z)(O*z
allowance 免税额；津贴；备抵；准备金 a
K&b{d
allowance for debts 债项的免税额 dq7x3v^"ZG
allowance for depreciation by wear and tear 耗损折旧免税额 |2?'9<
allowance for funeral expenses 殡殓费的免税额 I, -hf=-
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 G,$PV
e*
allowance for repairs and outgoings 修葺及支出方面的免税额 r#+d &.|
allowance to debtor 给债务人的津贴 o]+z)5zC
alteration of capital 资本更改 ;,$NAejgd
alternate trustee 候补受托人 [OjF[1I)u
amalgamation 合并 E4gYemuN
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {G|,\ O1
ambit of charges 征税范围；收费范围 3 ;)>Fs;
amended valuation 经修订的估值 ?Eg (Gu.J
American Commodities Exchange 美国商品交易所 iocI:b <
American Express Bank Limited 美国运通银行 P7J>+cm
American Stock Exchange 美国证券交易所 K\>tA)IPSV
amortization 摊销 <:(6EKJAq}
amount due from banks 存放银行同业的款项 Vx(B{5>Vu
amount due from banks abroad 存放海外银行同业的款项 x9 $` W
amount due from holding companies 控股公司欠款 stG~AC
amount due from local banks 存放本港银行同业的款项 |>27'#JC
amount due to banks 银行同业的存款 3 ,>0a
amount due to banks abroad 海外银行同业的存款 Tu@ 8}C
amount due to holding companies 控股公司存款 K)-U1JE7
amount due to local banks 本港银行同业的存款 M^MdRu
amount due to outport banks 外埠银行同业的存款 XOxr?NPQ^
amount for note issue 发行纸币的款额 t2EHrji~
amount of bond 担保契据的款额 .clP#r{U
amount of consideration 代价款额 ~u)}ScTp
amount of contribution 供款数额 7q?9Tj3
amount of indebtedness 负债款额
LG-y]4a}
amount of principal of the loan 贷款本金额 0n @rLF
amount of rates chargeable 应征差饷数额 w i hH?~]
amount of share capital 股本额 WzAb |&?
amount of sums assured 承保款额 A54N\x,
amount of variation 变动幅度 V7GRA
#|
amount of vote 拨款数额 Q<z_/ j9
amount payable 应付款额 _ 6O \W%it
amount receivable 应收款额 P6E3-?4j
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3Th'p aMG
analysis 分析 -c(F
1l
ancillary risk 附属风险 ^w(p8G_-w
annual account 周年帐目；周年帐目报表；年度决算；年结 UV5Ie!\nm
annual accounting date 年结日期 "XB[|#&
annual allowance 每年免税额；年积金；年度津贴；年津 _Bj)r}~7#
annual balance 年度余额 pR
`>b 3
annual disposable income 每年可动用收入
a F)1Nm[
annual estimates 周年预算 L/w D7/ODr
annual fee 年费 t DSJpW'd
annual general meeting 周年大会 J+[_W d
annual growth rate 年增率；每年增长率 wyp|qIS;
annual long-term supplement 长期个案每年补助金 ;ToKJ6hN|*
annual pensionable emolument 可供计算退休金的年薪 +
hvO^?4j
annual report 年报 q/4YS0CqE
Annual Report on the Consumer Price Index 《消费物价指数年报》 "vXxv'0 \f
annual return 周年报表；周年申报表；每年报税表格 >fe- d#!{
Annual Return Rules 《周年报表规则》 KQacoUHrK?
annual review of consumer prices 每年消费物价回顾 eL^.,H0
annual roll-forward basis 逐年延展方式 Z&0' a
annual salary 年薪 eyefW n&
annual statement 年度报表；年度决算表 ki [UV
zd
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 k spTp>~
annuitant 年金受益人 ' pm2n0
annuity 年金 xm%Um\Pb7
annuity contract 年金合约 ZPiq-q
annuity on human life 人寿年金 UQ'\7OS
antecedent debt 先前的债项 0QPH}Vi5}
ante-dated cheque 倒填日期支票 p+ l !6
anticipated expenditure 预期开支 &$"i,~q^
b
anticipated net profit 预期纯利 :{qv~&+C
anticipated revenue 预期收入 !v X
D
anti-inflation measure 反通货膨胀措施 5V5%/FU m
anti-inflationary stance 反通货膨胀立场 } -ftyl7
apparent deficit 表面赤字 T;@;R %
apparent financial solvency 表面偿债能力 K/A*<<r
~
apparent partner 表面合伙人 k:JrHBKv\
application for personal assessment 个人入息课税申请书 t>1Z\lE\"
application of fund 资金应用 +u!0rLb
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 n9@ o f
appointed actuary 委任精算师 jZh';M8"
appointed auditor 委任核数师；委任审计师
v[#9+6P=
appointed trustee 委任的受托人 K3m]%m2\
appointer 委任人 ]d, S749(s
apportioned pro rata 按比例分摊 >wb 'QzF:
apportionment 分配；分摊 dlJbI}-v=
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 hJwC~HG5
apportionment formula 分摊方程式 MxSM@3 v(
apportionment of estate duty 遗产税的分摊 )E6;-rD0^+
appraisal 估价；评估 :/:.Kb
appreciable growth 可观增长 $rz=6h
appreciable impact 显着影响 ( Q%'N3gk
appreciable increase 可观增长 1&^MfP}
appreciation 增值；升值 D@.tkzU@E
appreciation against other currencies 相对其他货币升值 H,+I2 tEs
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 XEn *?.e
appreciation tax 增值税 M7+nW ; e%
appropriation 拨款；拨用；拨付 _ cy 2z
appropriation account 拨款帐目 ~vXaqCX
Appropriation Bill 拨款法案 qtiz a~u
appropriation-in-aid system 补助拨款办法 R&
|mdY8
approved assets 核准资产 '3T W [!m
approved basket stock 认可一篮子证券 vr0WS
3
approved budget 核准预算 |A
cRIq
approved charitable donation 认可慈善捐款 NG
approved charitable institution 认可慈善机构 0@G")L
Ue0
approved currency 核准货币；认可货币 {Z3dF)>
approved estimates 核准预算 ]Tkc-ez
approved estimates of expenditure 核准开支预算 *NkA8P
C
approved overseas insurer 核准海外保险人 T%6&PrQ7
approved overseas trust company 核准海外信托公司 SG-'R1
J
approved pooled investment fund 核准汇集投资基金 f8M$45A'
approved provident fund scheme 认可公积金计划 `D`sr[3n
approved provision 核准拨款 q-]`CW]n
approved redeemable share 核准可赎回股份 v-yde >(
approved regional stock 认可地区性证券 o4* +T8[|5
approved retirement scheme 认可退休金计划 8wVY0oRnU
approved subordinated loan 核准附属贷款 XK|R8rhg8`
arbitrage 套戥；套汇；套利 ?*?R P)V
arbitrageur 套戥者；套汇者 A,\6 nO67
arbitrary amount 临时款项 C OTp
arrangement 措施；安排；协定 )\6& 12rj
arrears 欠款 WcHgB bNe
arrears of pay 欠付薪酬 e&>;*$)
arrears of revenue 逾期未收税款；逾期未收的帐项 l5\"9 ,<
articles of association 组织章程；组织细则；组织章程细则 qHNE8\9
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 w"OP8KA:^T
ascertainment of profit 确定利润 e =4+$d
"Asia Clear" “亚洲结算系统”
