allotment 分配；配股 ~ LH).\V
allotment notice 股份配售通知；配股通知 PtjAu
allotment of shares 股份分配 <Rt0
V%}-
allowable 可获宽免；免税的 jJ>I*'w
allowable business loss 可扣除的营业亏损 7vqE @;:dt
allowable expenses 可扣税的支出 gYL#} ) g
allowance 免税额；津贴；备抵；准备金
X/!Y mV !
allowance for debts 债项的免税额 ?r0>HvUf!l
allowance for depreciation by wear and tear 耗损折旧免税额 "t{D5{q|[k
allowance for funeral expenses 殡殓费的免税额 CIR2sr0a
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +SFo2Wdr43
allowance for repairs and outgoings 修葺及支出方面的免税额 ]VVx2E
Rs
allowance to debtor 给债务人的津贴 Ze`ms96j{
alteration of capital 资本更改 o hPXwp?
]
alternate trustee 候补受托人 i .?l\
amalgamation 合并 T.!.3B$@]
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6.v)q ,JL
ambit of charges 征税范围；收费范围 )q7!CG'oY
amended valuation 经修订的估值 mqQ
//$Y
American Commodities Exchange 美国商品交易所 >+BLD
American Express Bank Limited 美国运通银行 ~\R +p~>
American Stock Exchange 美国证券交易所 K ` R
amortization 摊销 gA+@p'XnR
amount due from banks 存放银行同业的款项 Yu%ZwTvw
amount due from banks abroad 存放海外银行同业的款项 ?cr^.LV|h^
amount due from holding companies 控股公司欠款 K?wo AuY
amount due from local banks 存放本港银行同业的款项 r-}C !aF]
amount due to banks 银行同业的存款 Yv;iduc('
amount due to banks abroad 海外银行同业的存款 j W|M)[KJN
amount due to holding companies 控股公司存款 \T!tUd
amount due to local banks 本港银行同业的存款 p 6{8t}
amount due to outport banks 外埠银行同业的存款 }
AHR7mu=
amount for note issue 发行纸币的款额 62OZj%CXN
amount of bond 担保契据的款额 yzCamm4~0
amount of consideration 代价款额 J16(d+
amount of contribution 供款数额 ,|R\ Z,s
amount of indebtedness 负债款额 3}?]G8iL?L
amount of principal of the loan 贷款本金额 LwCf}4u"
amount of rates chargeable 应征差饷数额 $Jy1=/W&
amount of share capital 股本额 ADZ
U?7)
amount of sums assured 承保款额 pu+jw
<7
amount of variation 变动幅度 [M.!7+$o
amount of vote 拨款数额 a/
Z\h{*
amount payable 应付款额 X pf: I
amount receivable 应收款额 dBp)6ok#c
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 h1N{;SWQ
analysis 分析 8z"*CJ@
ancillary risk 附属风险 #.W<[KZf
annual account 周年帐目；周年帐目报表；年度决算；年结 ~LN
{5zg
annual accounting date 年结日期 uHO>FM,
annual allowance 每年免税额；年积金；年度津贴；年津 xcl 8q:
annual balance 年度余额 dxeLu
annual disposable income 每年可动用收入 RS[QZOoW}
annual estimates 周年预算 ^&8xfI6?
annual fee 年费 >BlF<
d`X
annual general meeting 周年大会 F| O
annual growth rate 年增率；每年增长率 5F|oNI}$:
annual long-term supplement 长期个案每年补助金 G8p6 p6*
annual pensionable emolument 可供计算退休金的年薪 )KD*G;<O]L
annual report 年报 p# (5
;
Annual Report on the Consumer Price Index 《消费物价指数年报》 @ * *]o
annual return 周年报表；周年申报表；每年报税表格 w97% 5[-T
Annual Return Rules 《周年报表规则》 DlbNW& V
annual review of consumer prices 每年消费物价回顾 nx'D&, VX
annual roll-forward basis 逐年延展方式 ;bt%TxuKb
annual salary 年薪 >a2i%j/T
annual statement 年度报表；年度决算表 m&8
'O\$
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 r(cd?sL96R
annuitant 年金受益人 (\N
Z)Ys
annuity 年金 sM'%apM#
annuity contract 年金合约 .~dNzonq
annuity on human life 人寿年金 7^Q4?(A
antecedent debt 先前的债项 P>i[X0UnL
ante-dated cheque 倒填日期支票 uz;z+Bd^
anticipated expenditure 预期开支 \B~}s }
anticipated net profit 预期纯利 loFApBD=$^
anticipated revenue 预期收入 gCY%@?YyN
anti-inflation measure 反通货膨胀措施 m'.y,@^B
anti-inflationary stance 反通货膨胀立场 $Q< >M B7
apparent deficit 表面赤字 Ves
x$!F#
apparent financial solvency 表面偿债能力 +(3U_]Lu
apparent partner 表面合伙人 )> |x 2q
application for personal assessment 个人入息课税申请书 [kyI F\0
application of fund 资金应用 u3ns-e
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 wm/=]*jpK
appointed actuary 委任精算师 ?#P@N4Uw}y
appointed auditor 委任核数师；委任审计师 R<n'v.~"A
appointed trustee 委任的受托人
?B~S4:9
appointer 委任人 s xp>9&
apportioned pro rata 按比例分摊 3 =~0 m
apportionment 分配；分摊 i@p0Jnh|
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 hMvLx>q3)
apportionment formula 分摊方程式 aaODj>
apportionment of estate duty 遗产税的分摊 e $ {Cf
appraisal 估价；评估 -3On^W
j]
appreciable growth 可观增长 i917d@r( <
appreciable impact 显着影响 `suEN @
^
appreciable increase 可观增长 1iTI8h&[@
appreciation 增值；升值 >")<pUQ
appreciation against other currencies 相对其他货币升值 iy\ 6e k1
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 yvp $ s
appreciation tax 增值税 ~y.t amNW
appropriation 拨款；拨用；拨付 =7212('F
appropriation account 拨款帐目 /I/gbmc)
Appropriation Bill 拨款法案 QlCs ,bT
appropriation-in-aid system 补助拨款办法 D
YF fq
approved assets 核准资产 Td/J6Q9 0
approved basket stock 认可一篮子证券 .P^&sl*J
approved budget 核准预算 ^\oc H|D
approved charitable donation 认可慈善捐款 NP^j5|A*"
approved charitable institution 认可慈善机构 -\V!
f6Q
approved currency 核准货币；认可货币 51&K
approved estimates 核准预算 :7[20n}w
approved estimates of expenditure 核准开支预算 Q' qz(G0
approved overseas insurer 核准海外保险人 L6=`
x a,
approved overseas trust company 核准海外信托公司 K r DG
approved pooled investment fund 核准汇集投资基金 T z?0E"yx
approved provident fund scheme 认可公积金计划 2j
<Y>
Y
approved provision 核准拨款 $"[5
]{'J
approved redeemable share 核准可赎回股份 z t|DHVy
approved regional stock 认可地区性证券 r(VznKSx
approved retirement scheme 认可退休金计划 \7U'p:h=U
approved subordinated loan 核准附属贷款 +zf[Im%E
arbitrage 套戥；套汇；套利
vle`#c.
arbitrageur 套戥者；套汇者 ev"f@y9Do
arbitrary amount 临时款项 82*nC!P3E
arrangement 措施；安排；协定 }a?( }{z-
arrears 欠款 6A23 H7
arrears of pay 欠付薪酬 GI _.[
arrears of revenue 逾期未收税款；逾期未收的帐项 #l?E2
U4WL
articles of association 组织章程；组织细则；组织章程细则 *H({q`j33k
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +l) [A{
ascertainment of profit 确定利润 "vL,c]D
"Asia Clear" “亚洲结算系统”
