allotment 分配；配股 >@h#'[ z,d
allotment notice 股份配售通知；配股通知 K^",LC
JA
allotment of shares 股份分配 ILx4 [m7
allowable 可获宽免；免税的 o@hj. )u
allowable business loss 可扣除的营业亏损 O)ose?Z
allowable expenses 可扣税的支出
W7c
B
allowance 免税额；津贴；备抵；准备金 hE
E1i
allowance for debts 债项的免税额 Cd ]g+R}j
allowance for depreciation by wear and tear 耗损折旧免税额 A)gSOC{3F)
allowance for funeral expenses 殡殓费的免税额 (Y*9 [hm
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3kT?Y7<fv
allowance for repairs and outgoings 修葺及支出方面的免税额 )W6l/
allowance to debtor 给债务人的津贴 0e07pF/!
alteration of capital 资本更改 3<l}gB'S[
alternate trustee 候补受托人 d+vAm3.Dg
amalgamation 合并 K%W;-W*'
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?LJiFG]^m
ambit of charges 征税范围；收费范围 a*t @k*d_
amended valuation 经修订的估值 /bn$@Cy@
American Commodities Exchange 美国商品交易所 -GMaK.4 =
American Express Bank Limited 美国运通银行 m ?gGFxo
American Stock Exchange 美国证券交易所
&grvlK
amortization 摊销 K%_ UNivN
amount due from banks 存放银行同业的款项 7Pu YrJ
amount due from banks abroad 存放海外银行同业的款项 {>PEl; ,-
amount due from holding companies 控股公司欠款 L]H'
]wpn=
amount due from local banks 存放本港银行同业的款项 #|3,DZ|)F
amount due to banks 银行同业的存款 bPif"dhHe
amount due to banks abroad 海外银行同业的存款 /MMnW$)
amount due to holding companies 控股公司存款 |26[=_[q
amount due to local banks 本港银行同业的存款 l D->1=z
amount due to outport banks 外埠银行同业的存款 h4=mGJ pm
amount for note issue 发行纸币的款额 ;at1|E*
amount of bond 担保契据的款额 vRn]u57O
amount of consideration 代价款额 y>:U&P^
amount of contribution 供款数额 t3g+>U_m
amount of indebtedness 负债款额 *FC|
v0D
amount of principal of the loan 贷款本金额 8GRB6 -.h
amount of rates chargeable 应征差饷数额 <CJy3<$u
amount of share capital 股本额 2 .= G
amount of sums assured 承保款额 '@
p464
amount of variation 变动幅度 EiaP1o
amount of vote 拨款数额 Q/]o'_[vW
amount payable 应付款额 B'mUDW8\D
amount receivable 应收款额 ..k8HFz>"
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 jt(GXgm
analysis 分析 x4MTE?hT
ancillary risk 附属风险 u.G aMl4 (
annual account 周年帐目；周年帐目报表；年度决算；年结 ! Eb|AHa
annual accounting date 年结日期 2ga8 G4dU
annual allowance 每年免税额；年积金；年度津贴；年津 @nMVs6
annual balance 年度余额 \rATmjsKzS
annual disposable income 每年可动用收入 l@1=./L ?
annual estimates 周年预算 ,jtaTG.>
annual fee 年费 I}f7|hYX
annual general meeting 周年大会 _"OE}$C
annual growth rate 年增率；每年增长率 m
>F:dI
annual long-term supplement 长期个案每年补助金 bo@
?`5
annual pensionable emolument 可供计算退休金的年薪 +S+=lu _
annual report 年报 |H]0pbC)w
Annual Report on the Consumer Price Index 《消费物价指数年报》 3Agyp89}Q
annual return 周年报表；周年申报表；每年报税表格 L Ee{fc?{
Annual Return Rules 《周年报表规则》 00s) =A_
annual review of consumer prices 每年消费物价回顾 mhOgv\?
annual roll-forward basis 逐年延展方式 kwqY ~@W
annual salary 年薪
h
SXJDT2
annual statement 年度报表；年度决算表 9[W >`JKo
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 >qOj^WO~
annuitant 年金受益人 7lA_*t@y
annuity 年金 )v11j.D
annuity contract 年金合约 G<$8g-O;D
annuity on human life 人寿年金 @HSK[[?
antecedent debt 先前的债项 W'f"kM
ante-dated cheque 倒填日期支票 Wv9L }@J
anticipated expenditure 预期开支 4eG\>#5
anticipated net profit 预期纯利 @$j u Qm
anticipated revenue 预期收入 ?E(X > tH
anti-inflation measure 反通货膨胀措施 c53:E'
g
anti-inflationary stance 反通货膨胀立场 aG]^8`~>'
apparent deficit 表面赤字 `@WJ_-$#
apparent financial solvency 表面偿债能力 U 8p %MFD
apparent partner 表面合伙人 lN8l71N^
application for personal assessment 个人入息课税申请书 s$(%?,yf2
application of fund 资金应用
L,
#| 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 zUNUH^Il
appointed actuary 委任精算师 B"\9s l X
appointed auditor 委任核数师；委任审计师 S0gxVd
(
appointed trustee 委任的受托人 <5
OUk
appointer 委任人 L|:C Q
apportioned pro rata 按比例分摊 [~RO9=;L
apportionment 分配；分摊 A%7f;&x!
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 olA+B
apportionment formula 分摊方程式 dFh yT.Y?
apportionment of estate duty 遗产税的分摊 >; by m)
appraisal 估价；评估 ,!GoFu
appreciable growth 可观增长 /H q
appreciable impact 显着影响 6Z' K1
appreciable increase 可观增长 ZZHzC+O#^
appreciation 增值；升值 -:"KFc8A
appreciation against other currencies 相对其他货币升值 GA/afc,V
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 o1?-+P/
appreciation tax 增值税 2eeFa Fif
appropriation 拨款；拨用；拨付 * h=>*t?I2
appropriation account 拨款帐目 U <q`f-
Appropriation Bill 拨款法案 W[a"&,okqO
appropriation-in-aid system 补助拨款办法 MEJX5qG6m
approved assets 核准资产 )8eb(!}7
approved basket stock 认可一篮子证券 HwZl"!;Mry
approved budget 核准预算 u*W! !(P/
approved charitable donation 认可慈善捐款 rFkZ'rp74b
approved charitable institution 认可慈善机构 afna 7TlS
approved currency 核准货币；认可货币 H S
]c~
approved estimates 核准预算 _x3=i\O,
approved estimates of expenditure 核准开支预算 ($
/l_F
approved overseas insurer 核准海外保险人 S
w%6-
approved overseas trust company 核准海外信托公司 QxxPImubB
approved pooled investment fund 核准汇集投资基金 n- ],!pL^
approved provident fund scheme 认可公积金计划 ]];pWlo!
approved provision 核准拨款 &7>]# *
approved redeemable share 核准可赎回股份 <?}pCX/O
approved regional stock 认可地区性证券 D)DD 6
approved retirement scheme 认可退休金计划 ce
D6q~)
approved subordinated loan 核准附属贷款 Yt,MXm\
arbitrage 套戥；套汇；套利 m &D I2he
arbitrageur 套戥者；套汇者 jb,a>9 ]p
arbitrary amount 临时款项 T0"nzukd
arrangement 措施；安排；协定 BBGub?(dR
arrears 欠款 5#N< ~
arrears of pay 欠付薪酬 g Pc1oc(
arrears of revenue 逾期未收税款；逾期未收的帐项 WQze|b %
articles of association 组织章程；组织细则；组织章程细则 iM;Btv[|
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 c }|.U
ascertainment of profit 确定利润 g-_=$#&{
"Asia Clear" “亚洲结算系统”
