allotment 分配；配股 1
`hj]@.]
allotment notice 股份配售通知；配股通知 F3HpDf y
allotment of shares 股份分配 }D c0 Y
allowable 可获宽免；免税的 +[ <|TT
allowable business loss 可扣除的营业亏损 Fo|6 PoSo
allowable expenses 可扣税的支出 LBh|4S$K
allowance 免税额；津贴；备抵；准备金 C (L1
allowance for debts 债项的免税额 mJ2>#j; 5f
allowance for depreciation by wear and tear 耗损折旧免税额 *yN+Xm8o
allowance for funeral expenses 殡殓费的免税额 k|(uIU* ]
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,B_Nz}\8
allowance for repairs and outgoings 修葺及支出方面的免税额 j7IX"O%f\
allowance to debtor 给债务人的津贴 sgW*0 o
alteration of capital 资本更改 <7NY.zvwk]
alternate trustee 候补受托人 =;#+8w=^
amalgamation 合并 B[%FZm $`M
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9D#"Ey
ambit of charges 征税范围；收费范围 s.d }*H-o
amended valuation 经修订的估值 52
? TLID
American Commodities Exchange 美国商品交易所 Q*u4q-DE
American Express Bank Limited 美国运通银行 A>8"8=C
American Stock Exchange 美国证券交易所 hK5BOq!y
amortization 摊销 >k )}R|tJ
amount due from banks 存放银行同业的款项 kq&xH;9=.
amount due from banks abroad 存放海外银行同业的款项 2I(b
ad
amount due from holding companies 控股公司欠款 H`odQkZ!
amount due from local banks 存放本港银行同业的款项 rtd&WkU
rD
amount due to banks 银行同业的存款 `O4Ysk72x9
amount due to banks abroad 海外银行同业的存款 ;.>CDt-E]
amount due to holding companies 控股公司存款 }F=scbpXj
amount due to local banks 本港银行同业的存款 L 1iA
^ x
amount due to outport banks 外埠银行同业的存款 }SpjB
amount for note issue 发行纸币的款额 96x$Xl;
amount of bond 担保契据的款额 fTQRn
amount of consideration 代价款额 Ih oV80b
amount of contribution 供款数额 SEu1M}+E
amount of indebtedness 负债款额 3 (Bd`=9
amount of principal of the loan 贷款本金额 kcGs2Y_*&
amount of rates chargeable 应征差饷数额 /UtCJMQ
amount of share capital 股本额 cBs:7Pnp%
amount of sums assured 承保款额 5$9g4
amount of variation 变动幅度 ' P5t tI#|
amount of vote 拨款数额 I<yd=#:n
amount payable 应付款额 rG)K?
B~
amount receivable 应收款额 @Cg%7AF
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 KKB&)R
analysis 分析 ~IrrX,mp:
ancillary risk 附属风险 ,kS3Ioj
annual account 周年帐目；周年帐目报表；年度决算；年结 U\dq
Mp#Wy
annual accounting date 年结日期 ^'9 :n\SKQ
annual allowance 每年免税额；年积金；年度津贴；年津 ntK#7(U'
annual balance 年度余额 rV;X1x}l
annual disposable income 每年可动用收入 l-4+{6lz
annual estimates 周年预算 HQqnJ;ns<
annual fee 年费 CEbZj
z |
annual general meeting 周年大会 B SU%.tmI
annual growth rate 年增率；每年增长率 0*G
=~:
annual long-term supplement 长期个案每年补助金 H?A&P4nZ
annual pensionable emolument 可供计算退休金的年薪 c%, @O&o
annual report 年报 m? wPZ^u
Annual Report on the Consumer Price Index 《消费物价指数年报》 cXP*?N4C f
annual return 周年报表；周年申报表；每年报税表格 I2"F2(>8K
Annual Return Rules 《周年报表规则》 ?5@!r>i=<
annual review of consumer prices 每年消费物价回顾 %A_h!3f&
annual roll-forward basis 逐年延展方式 v w (X9xa
annual salary 年薪 u~ [=5r
annual statement 年度报表；年度决算表 =SMI,
p&
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 $hv o^$
annuitant 年金受益人 }e[;~g\ &
annuity 年金 "%^T~Z(_j
annuity contract 年金合约 /*Xr^X6
annuity on human life 人寿年金 W>[0u3
antecedent debt 先前的债项 b/^ i
ante-dated cheque 倒填日期支票 N_< wiwI
<
anticipated expenditure 预期开支 i
b $2qy
anticipated net profit 预期纯利 cPu<:< F[
anticipated revenue 预期收入 8['8ctX
anti-inflation measure 反通货膨胀措施 ;.dy
uKlI
anti-inflationary stance 反通货膨胀立场 N`o[iHUj \
apparent deficit 表面赤字 G!Gbg3:4e5
apparent financial solvency 表面偿债能力 +q*Cw>t /
apparent partner 表面合伙人 DNYJ R]>
application for personal assessment 个人入息课税申请书 Uqs J44QEZ
application of fund 资金应用 b{X ,0a{*
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 <<#j?%
appointed actuary 委任精算师 Lmp_8q-Ej
appointed auditor 委任核数师；委任审计师 @ ={Hx$zL
appointed trustee 委任的受托人 xc f`i:\
appointer 委任人 M^C|svm
apportioned pro rata 按比例分摊 0 Z{;sW
apportionment 分配；分摊 1^R
[kaY
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 acG4u+[ ]
apportionment formula 分摊方程式 CSu}_$wC#
apportionment of estate duty 遗产税的分摊 8Qm%T7]UFb
appraisal 估价；评估 ePD~SO9*
appreciable growth 可观增长 ]|6)'L&]*s
appreciable impact 显着影响 jEa U;
appreciable increase 可观增长 <.d^jgG(j
appreciation 增值；升值 )7`2FLG
appreciation against other currencies 相对其他货币升值 ^}VAH#c
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Qg^Ga0Lf6
appreciation tax 增值税 o= %pR|
appropriation 拨款；拨用；拨付 S8_ >Lw
appropriation account 拨款帐目 ()cqax4
Appropriation Bill 拨款法案 gjbSB 6[
appropriation-in-aid system 补助拨款办法 J/T$.*X
approved assets 核准资产 C~o\Q# *j
approved basket stock 认可一篮子证券 16pk4f8
approved budget 核准预算 (-e*xM m
approved charitable donation 认可慈善捐款 )c; YR}tC
approved charitable institution 认可慈善机构 -9f
+O^x
approved currency 核准货币；认可货币 3_5]0:?]-
approved estimates 核准预算 &- e@Et`Pg
approved estimates of expenditure 核准开支预算 C*C;n4 AT
approved overseas insurer 核准海外保险人 N?Nu '
approved overseas trust company 核准海外信托公司 qG&}lg?g{
approved pooled investment fund 核准汇集投资基金 cT&!_g#g
approved provident fund scheme 认可公积金计划 f[wA ]&
approved provision 核准拨款 7k<6
oM1
approved redeemable share 核准可赎回股份 z yh #ygH
approved regional stock 认可地区性证券 8*$HS.Db'
approved retirement scheme 认可退休金计划 %k+G-oT5
approved subordinated loan 核准附属贷款 O/{X:Ja{
arbitrage 套戥；套汇；套利 :" im2J
arbitrageur 套戥者；套汇者 "kdmqvTHK0
arbitrary amount 临时款项 @Q%9b )\\
arrangement 措施；安排；协定 i L48
arrears 欠款 X"sc'#G T
arrears of pay 欠付薪酬 s+fjQo4
arrears of revenue 逾期未收税款；逾期未收的帐项 &[Zg;r
articles of association 组织章程；组织细则；组织章程细则 OZ SM2 ~
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 K
5"8zF)*
ascertainment of profit 确定利润 g##yR/L
"Asia Clear" “亚洲结算系统”
