allotment 分配；配股 jW*| Mu>2
allotment notice 股份配售通知；配股通知 B1 T:c4:N
allotment of shares 股份分配 5=tvB,Ux4
allowable 可获宽免；免税的 3^
~M7=k
allowable business loss 可扣除的营业亏损 km2('t7?
allowable expenses 可扣税的支出 D].!u {##
allowance 免税额；津贴；备抵；准备金 W)3?T& `
allowance for debts 债项的免税额 #pu6^NTK
allowance for depreciation by wear and tear 耗损折旧免税额 K,e"@
G
allowance for funeral expenses 殡殓费的免税额 zWpJ\/k~
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6M9t<DQV
allowance for repairs and outgoings 修葺及支出方面的免税额 3Yf&F([t
allowance to debtor 给债务人的津贴 %0C<_drW
alteration of capital 资本更改 `B
k7W]{L
alternate trustee 候补受托人 3ny>5A!;2
amalgamation 合并 {'VP_ZS1v
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 bVmHUcR0
ambit of charges 征税范围；收费范围 jY%&G#4
amended valuation 经修订的估值 [2?|BUtD[
American Commodities Exchange 美国商品交易所 (n+2z"/
American Express Bank Limited 美国运通银行 4Gs#_|!
American Stock Exchange 美国证券交易所 0X@! i3eu
amortization 摊销 Y $hYW
amount due from banks 存放银行同业的款项 8uq^Q
4SU
amount due from banks abroad 存放海外银行同业的款项 &
<6E*qM
amount due from holding companies 控股公司欠款 Q\Dx/?g!vx
amount due from local banks 存放本港银行同业的款项 .?R~!K{`
amount due to banks 银行同业的存款 I Wcgh`8
amount due to banks abroad 海外银行同业的存款 x8k7y:
amount due to holding companies 控股公司存款 aTS\NpK&
amount due to local banks 本港银行同业的存款 )9F-h8
&"
amount due to outport banks 外埠银行同业的存款 eqbQ,, &
amount for note issue 发行纸币的款额 zWKnkIit,
amount of bond 担保契据的款额 q/U(j
&8W{
amount of consideration 代价款额 >QO^h<.>
amount of contribution 供款数额 $U%M]_
amount of indebtedness 负债款额 u(l[~r>8W;
amount of principal of the loan 贷款本金额 sC
>_ulkoa
amount of rates chargeable 应征差饷数额 |f), dC
amount of share capital 股本额 .[&0FHnJ5
amount of sums assured 承保款额 m=D2|WA8
amount of variation 变动幅度 G2
A#&86J{
amount of vote 拨款数额 W Ll_;BgN
amount payable 应付款额 FJ0Ity4u6
amount receivable 应收款额 0/K?'&$yvb
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %@tKcQ
analysis 分析 /j l{~R#1
ancillary risk 附属风险 t80s(e
annual account 周年帐目；周年帐目报表；年度决算；年结 S :)Aj6>6
annual accounting date 年结日期 |,3 s]b`
annual allowance 每年免税额；年积金；年度津贴；年津
Fj Rt'
annual balance 年度余额 x|4m*>Ke
annual disposable income 每年可动用收入 uQh dg4
annual estimates 周年预算 Z(DCR/U=(>
annual fee 年费 fy+fJ )4sj
annual general meeting 周年大会 S3#NGBZ/
annual growth rate 年增率；每年增长率 -]""Jl^
annual long-term supplement 长期个案每年补助金 -e< d//>
annual pensionable emolument 可供计算退休金的年薪 _CqVH5U?
annual report 年报 8K+(CS>xvO
Annual Report on the Consumer Price Index 《消费物价指数年报》 |^fubQs;2
annual return 周年报表；周年申报表；每年报税表格 \kSoDY`l&
Annual Return Rules 《周年报表规则》 tLCu7%P>
annual review of consumer prices 每年消费物价回顾 o6`4y^Q{/
annual roll-forward basis 逐年延展方式 3m3lj y
annual salary 年薪 N(i%Oxp1
annual statement 年度报表；年度决算表 \f| Hk*@
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 j"(o>b v7
annuitant 年金受益人 +&hhj~ I.
annuity 年金 g4b -~1[S
annuity contract 年金合约 $!Z><&^/
annuity on human life 人寿年金 vJZ0G:1
antecedent debt 先前的债项 UNLmnj;-Q
ante-dated cheque 倒填日期支票 CTawXH M
anticipated expenditure 预期开支 >tF3|:\
anticipated net profit 预期纯利 t~5m[C[`w
anticipated revenue 预期收入 O-m=<Fk>
D
anti-inflation measure 反通货膨胀措施 }/tT=G]91
anti-inflationary stance 反通货膨胀立场 oh*Hzb
apparent deficit 表面赤字 YywiY).]@
apparent financial solvency 表面偿债能力 ,TeJx+z^
apparent partner 表面合伙人 6oTWW@
application for personal assessment 个人入息课税申请书 rJLn=|uR
application of fund 资金应用 0IZaf%zYc
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Bmx+QO
appointed actuary 委任精算师 6Gt~tlt:L
appointed auditor 委任核数师；委任审计师 3a9%djGq
appointed trustee 委任的受托人 U'(Exr
[
appointer 委任人 UN ;9h9
apportioned pro rata 按比例分摊 OJ#e h w <
apportionment 分配；分摊 'Br:f _}
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0$=Uhi
apportionment formula 分摊方程式 ^gw htnI
apportionment of estate duty 遗产税的分摊 MZYh44
appraisal 估价；评估 &6]+a4
appreciable growth 可观增长 E :gS*tsY
appreciable impact 显着影响 R
F3?q6j ,
appreciable increase 可观增长 Mc8|4/<Z
appreciation 增值；升值 /#mq*kNIM6
appreciation against other currencies 相对其他货币升值 2MT_5j5[N
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 R-7.
q
appreciation tax 增值税 ;8F|Q<`pV
appropriation 拨款；拨用；拨付 -NzO ,?
appropriation account 拨款帐目 . <xzf4C
Appropriation Bill 拨款法案 dA,irb I0W
appropriation-in-aid system 补助拨款办法 E} Ir<\
approved assets 核准资产 RYhaQ &1i
approved basket stock 认可一篮子证券 W&
M=%
approved budget 核准预算 I+JWDYk
approved charitable donation 认可慈善捐款 #+VH]7]
approved charitable institution 认可慈善机构 $}&r.=J".
approved currency 核准货币；认可货币 kg,t[Jl
approved estimates 核准预算 ~\vGwy
approved estimates of expenditure 核准开支预算 ~bm
VpoI
approved overseas insurer 核准海外保险人 K6u
Z4 m;
approved overseas trust company 核准海外信托公司 7JC^+ rk
approved pooled investment fund 核准汇集投资基金 4Vv~
approved provident fund scheme 认可公积金计划 FEOr'H<3x
approved provision 核准拨款 .&z/p3 1
approved redeemable share 核准可赎回股份 M't~/&D#
approved regional stock 认可地区性证券 euxkw]`h6
approved retirement scheme 认可退休金计划 f/1soGA
approved subordinated loan 核准附属贷款 ^pI&f{q
arbitrage 套戥；套汇；套利 $O\I9CGr$
arbitrageur 套戥者；套汇者 iJ8 5okv'
arbitrary amount 临时款项 3K{XT) ,
arrangement 措施；安排；协定 g(X-]/C {
arrears 欠款 ^Rel- =Z$B
arrears of pay 欠付薪酬 3o).8b_3g
arrears of revenue 逾期未收税款；逾期未收的帐项 !yUn|v>&p
articles of association 组织章程；组织细则；组织章程细则 uj8G6'm%
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 V)pn)no'V
ascertainment of profit 确定利润 25bbuhss
"Asia Clear" “亚洲结算系统”
