allotment 分配；配股 @[ {9B6NlV
allotment notice 股份配售通知；配股通知 6gz
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allotment of shares 股份分配
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allowable 可获宽免；免税的 61e)SIRz9I
allowable business loss 可扣除的营业亏损 TVVL1wZ
allowable expenses 可扣税的支出 |sd
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allowance 免税额；津贴；备抵；准备金 J})G l
allowance for debts 债项的免税额 B"rV -,n {
allowance for depreciation by wear and tear 耗损折旧免税额 'TWZ@8h~
allowance for funeral expenses 殡殓费的免税额 EA.4 m3
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2pR+2p `
allowance for repairs and outgoings 修葺及支出方面的免税额 ?@"F\Bv<h
allowance to debtor 给债务人的津贴 P]]re,&R
alteration of capital 资本更改 ;&B;RUUnTO
alternate trustee 候补受托人 |F)BKo D
amalgamation 合并 px6 [1'|g
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 R5M/Ho 4
ambit of charges 征税范围；收费范围 KQ0Zy
amended valuation 经修订的估值 ~ ,[<R
American Commodities Exchange 美国商品交易所 f9FJ:?
American Express Bank Limited 美国运通银行 G9'Wo.$ t
American Stock Exchange 美国证券交易所
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amortization 摊销 =
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amount due from banks 存放银行同业的款项 AlP}H~|M7
amount due from banks abroad 存放海外银行同业的款项 ktlI(#\%
amount due from holding companies 控股公司欠款 gA 0:qEL\
amount due from local banks 存放本港银行同业的款项 $yG>=G
N
amount due to banks 银行同业的存款 b1An2 e[
amount due to banks abroad 海外银行同业的存款 )kLTyx2&
amount due to holding companies 控股公司存款 *?sdWRbu}l
amount due to local banks 本港银行同业的存款 m2wGg/F5
amount due to outport banks 外埠银行同业的存款 I8*_\Ez
amount for note issue 发行纸币的款额 z ((Y \vP
amount of bond 担保契据的款额 , y%!s27
amount of consideration 代价款额 $ ?ayE
amount of contribution 供款数额 \09m
?;^
amount of indebtedness 负债款额 S ]_iobWK
amount of principal of the loan 贷款本金额 `[)
a wP
amount of rates chargeable 应征差饷数额 1F`1(MYt9
amount of share capital 股本额 IM-O<T6r[N
amount of sums assured 承保款额 "+SnHpNx
amount of variation 变动幅度 Mr/;$O{
amount of vote 拨款数额
bT(} =j
amount payable 应付款额 sfb)iH|sW
amount receivable 应收款额 h- )tW J c
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 sw<GlF "
analysis 分析 (^h2 'uB
ancillary risk 附属风险 XMt)\ r.
annual account 周年帐目；周年帐目报表；年度决算；年结 alr' If@7
annual accounting date 年结日期 Mn`) ; [
annual allowance 每年免税额；年积金；年度津贴；年津 3zC<k2B
annual balance 年度余额 {yXpBS
annual disposable income 每年可动用收入 Uwj|To&QR
annual estimates 周年预算 Ife/:v
annual fee 年费 6"@`iY
annual general meeting 周年大会 jtS-n Q|
annual growth rate 年增率；每年增长率 W(~7e?fO
annual long-term supplement 长期个案每年补助金 >;wh0dBe
annual pensionable emolument 可供计算退休金的年薪 jU~q~e7Te
annual report 年报 j
P(|pz
Annual Report on the Consumer Price Index 《消费物价指数年报》 7T[Kjn^{Oj
annual return 周年报表；周年申报表；每年报税表格 CKB~&>xx
Annual Return Rules 《周年报表规则》 -@=As00Bg
annual review of consumer prices 每年消费物价回顾 fX o$1!
annual roll-forward basis 逐年延展方式 Mk-zeq<2z
annual salary 年薪 B!J~ t8
annual statement 年度报表；年度决算表 m
bSG
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 w|t}.u
annuitant 年金受益人 0oT~6BGm
annuity 年金 4%refqWK
annuity contract 年金合约 =}F}XSvXH
annuity on human life 人寿年金 VD.wO%9?)
antecedent debt 先前的债项 TR7j`?
ante-dated cheque 倒填日期支票 :v$][jZ2
anticipated expenditure 预期开支 GXk]u
anticipated net profit 预期纯利 (^!$m7
anticipated revenue 预期收入 zDD
anti-inflation measure 反通货膨胀措施 fYxdG|>{u
anti-inflationary stance 反通货膨胀立场 >`E
(K X
apparent deficit 表面赤字 i#4}xvi
apparent financial solvency 表面偿债能力 M9C
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apparent partner 表面合伙人
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application for personal assessment 个人入息课税申请书 b8FSVV
7@
application of fund 资金应用 k-CW?=
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 9-ei#|Vnt[
appointed actuary 委任精算师 g#*LJ `1
appointed auditor 委任核数师；委任审计师 IjaFNZZC!
appointed trustee 委任的受托人 %fJ~ 3 mu
appointer 委任人 bukdyo;l
apportioned pro rata 按比例分摊 p;xMudM
apportionment 分配；分摊 \&XtPQ
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;Q.'u
apportionment formula 分摊方程式 P 7`RAz
apportionment of estate duty 遗产税的分摊 BV"l;&F[
appraisal 估价；评估 6<t<hP_3O
appreciable growth 可观增长 U;w|
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appreciable impact 显着影响 KA/ ~q"N
appreciable increase 可观增长 qh~$AJ9sB
appreciation 增值；升值 %(}%#-X
appreciation against other currencies 相对其他货币升值 o;[cApiQ,2
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 R+&{lc
appreciation tax 增值税 z*ly`-!
appropriation 拨款；拨用；拨付 xofx E4.
appropriation account 拨款帐目 9O4\DRe5
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Appropriation Bill 拨款法案 M&SY2\\TB
appropriation-in-aid system 补助拨款办法 <^n@q f}
approved assets 核准资产 q.:j
yj6
approved basket stock 认可一篮子证券 7W.z
8>p
approved budget 核准预算
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approved charitable donation 认可慈善捐款 JT cE {i
approved charitable institution 认可慈善机构 c&"OhzzJK'
approved currency 核准货币；认可货币 N"[r_!
approved estimates 核准预算 E0t%]?1
approved estimates of expenditure 核准开支预算 ` p#u9M>
approved overseas insurer 核准海外保险人 yc7 "tptfF
approved overseas trust company 核准海外信托公司 @v~<E?Un
approved pooled investment fund 核准汇集投资基金 {>h, @
approved provident fund scheme 认可公积金计划 :"Gd;~p.
approved provision 核准拨款 F 9J9zs*,
approved redeemable share 核准可赎回股份
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approved regional stock 认可地区性证券 SO+J5,) HA
approved retirement scheme 认可退休金计划 %) /Bl.{}<
approved subordinated loan 核准附属贷款 ALi3JU
arbitrage 套戥；套汇；套利 BJP^?FUd=,
arbitrageur 套戥者；套汇者 0f;`Zj0l8
arbitrary amount 临时款项 GswV/V+u
arrangement 措施；安排；协定 ^!7 |B3`
arrears 欠款 ~Q2,~9D
kc
arrears of pay 欠付薪酬 wDt9Lf
O
arrears of revenue 逾期未收税款；逾期未收的帐项 ?WBA:?=$58
articles of association 组织章程；组织细则；组织章程细则 g 0 k{b
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ,|^ lqY
ascertainment of profit 确定利润 QI4a@WB]ok
"Asia Clear" “亚洲结算系统”
