allotment 分配；配股 85USMPF
allotment notice 股份配售通知；配股通知 ECk3Da
allotment of shares 股份分配 Z7I\\M
allowable 可获宽免；免税的 bg5i+a
,?
allowable business loss 可扣除的营业亏损 "m`}J*s"
allowable expenses 可扣税的支出 Zb&"W]HSf
allowance 免税额；津贴；备抵；准备金 M)~sL1)
allowance for debts 债项的免税额 b94+GL U8b
allowance for depreciation by wear and tear 耗损折旧免税额 dL~^C I
allowance for funeral expenses 殡殓费的免税额
[?bq4u`
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 R'pfA
B|!
allowance for repairs and outgoings 修葺及支出方面的免税额 s>)?MB*vb
allowance to debtor 给债务人的津贴 $ /
g<h
alteration of capital 资本更改 {Wndp%
alternate trustee 候补受托人 y>cLG5v
amalgamation 合并 ' g d=\gV
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5uV_Pkb?8
ambit of charges 征税范围；收费范围 w3# 0kl
amended valuation 经修订的估值 !>f:wk2
American Commodities Exchange 美国商品交易所 |;\pAZ2
American Express Bank Limited 美国运通银行 xd\ml
37~
American Stock Exchange 美国证券交易所 i
-9W8 A
amortization 摊销 cl`7|;v|?
amount due from banks 存放银行同业的款项 ;ik,6_/Y
amount due from banks abroad 存放海外银行同业的款项 n NeCi
amount due from holding companies 控股公司欠款 -d-xsP}
s
amount due from local banks 存放本港银行同业的款项 ke k/C`7
amount due to banks 银行同业的存款 }$[@*
amount due to banks abroad 海外银行同业的存款 Ta $55K0
amount due to holding companies 控股公司存款 N) PkE>%X
amount due to local banks 本港银行同业的存款 (b.4&P"0
amount due to outport banks 外埠银行同业的存款 tN.$4+
amount for note issue 发行纸币的款额 "MK2QI o
amount of bond 担保契据的款额 m
Dk6@Gd@U
amount of consideration 代价款额 ttls.~DG
amount of contribution 供款数额 xUNq!({T
amount of indebtedness 负债款额 {|@}xrB
amount of principal of the loan 贷款本金额 o_BRsJy
amount of rates chargeable 应征差饷数额 rGrR;
amount of share capital 股本额 `
q`ah_
amount of sums assured 承保款额 >cp v4Pgm
amount of variation 变动幅度 Vl3-cW@p
amount of vote 拨款数额 Nwd rJ w9
amount payable 应付款额 j#u{ (W 'r
amount receivable 应收款额 {|<yZ, ,p
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 t/_\w"
analysis 分析 i6$HwRZm#
ancillary risk 附属风险 `+0d z,
annual account 周年帐目；周年帐目报表；年度决算；年结 Kz
z/]
annual accounting date 年结日期 (BngwLVDK
annual allowance 每年免税额；年积金；年度津贴；年津 |!/+ T^u
annual balance 年度余额 oW(EV4J"
annual disposable income 每年可动用收入 S}cR+d1}h
annual estimates 周年预算 dkY JO!
annual fee 年费 U ^nv)
annual general meeting 周年大会 "ZPgl 8
annual growth rate 年增率；每年增长率 K#'$ _0.
annual long-term supplement 长期个案每年补助金 =>kg]
annual pensionable emolument 可供计算退休金的年薪 f96`n+>x i
annual report 年报 9_4(} |"N|
Annual Report on the Consumer Price Index 《消费物价指数年报》 +SE \c
annual return 周年报表；周年申报表；每年报税表格 ^Epup$
Annual Return Rules 《周年报表规则》 VFMn"bYOB
annual review of consumer prices 每年消费物价回顾 `7 ' ^y
annual roll-forward basis 逐年延展方式 :I2,
annual salary 年薪 F|V KrH.
annual statement 年度报表；年度决算表 &,3s2,1U(
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 NEPK
annuitant 年金受益人 Z "qJil}
annuity 年金 R]o0V*n
annuity contract 年金合约 P{BW^kAdH
annuity on human life 人寿年金 X|/RV4x@Cq
antecedent debt 先前的债项 J"@ X>n
ante-dated cheque 倒填日期支票 @2mWNYHR*>
anticipated expenditure 预期开支 1B:5O*I!J
anticipated net profit 预期纯利 t: oQHhO?
anticipated revenue 预期收入 kr@!j@j$
anti-inflation measure 反通货膨胀措施 iBtG@M
anti-inflationary stance 反通货膨胀立场 }K`KoM
apparent deficit 表面赤字 +'+ Nr<
apparent financial solvency 表面偿债能力 wt;`_}g
apparent partner 表面合伙人 Kv9FqrDj
application for personal assessment 个人入息课税申请书 dA E8 5
application of fund 资金应用 [La}h2gz
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 US=K}B =g
appointed actuary 委任精算师 3a
B E[
appointed auditor 委任核数师；委任审计师 Yyd]s\W
appointed trustee 委任的受托人 p~C z6n
appointer 委任人 xB[W8gQ6fa
apportioned pro rata 按比例分摊 Ke3~o"IQ
apportionment 分配；分摊 Ihr[44#
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $CJf 0[|
apportionment formula 分摊方程式 N{ $?u
apportionment of estate duty 遗产税的分摊 /R?[/`)f&
appraisal 估价；评估 ;MK|l,aIQ
appreciable growth 可观增长 xWqV~N
nE
appreciable impact 显着影响 I{ki))F
appreciable increase 可观增长 Q+wO\TtE
appreciation 增值；升值 J
] w3iYK
appreciation against other currencies 相对其他货币升值 lrwQ
>N
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 xf8[&?
appreciation tax 增值税 xpCZlOld
appropriation 拨款；拨用；拨付 h oM
%|,0
appropriation account 拨款帐目 _Pa@% /
Appropriation Bill 拨款法案 )db:jPkwd
appropriation-in-aid system 补助拨款办法 aMxj{*v7
approved assets 核准资产 tQYV4h\Qj
approved basket stock 认可一篮子证券 8~yP?#p
approved budget 核准预算 ixK9/5T
approved charitable donation 认可慈善捐款 mPqK k
approved charitable institution 认可慈善机构 + ?ZP3vgGA
approved currency 核准货币；认可货币 U1 *P
approved estimates 核准预算 ^$C&{%
approved estimates of expenditure 核准开支预算 E.sZjo1
approved overseas insurer 核准海外保险人 );y ZyWDV
approved overseas trust company 核准海外信托公司 #H<}xC2
approved pooled investment fund 核准汇集投资基金 n/ :#:
approved provident fund scheme 认可公积金计划 {Rb;1 eYj
approved provision 核准拨款 9I q<*\V 4
approved redeemable share 核准可赎回股份 \ltS~E uWU
approved regional stock 认可地区性证券 #Ef! X
approved retirement scheme 认可退休金计划 LR!% iP
approved subordinated loan 核准附属贷款 -!mtLaLw
arbitrage 套戥；套汇；套利 [` }w 7
arbitrageur 套戥者；套汇者 |pbetA4&
arbitrary amount 临时款项 B2*>7 kc_s
arrangement 措施；安排；协定 3Nwix_&S
arrears 欠款 D5({&.X[-
arrears of pay 欠付薪酬 ^c/3 !"wK
arrears of revenue 逾期未收税款；逾期未收的帐项 {dP6fr1z
articles of association 组织章程；组织细则；组织章程细则 w1(5,~OB
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 f* 88k='\W
ascertainment of profit 确定利润 %X^qWKix}m
"Asia Clear" “亚洲结算系统”
