allotment 分配；配股 p&dpDJ?d:=
allotment notice 股份配售通知；配股通知 ewHk
(ru
allotment of shares 股份分配 '4k
l$I
allowable 可获宽免；免税的 UngDXD )
allowable business loss 可扣除的营业亏损 =REMSe j
allowable expenses 可扣税的支出 ))m\d *
allowance 免税额；津贴；备抵；准备金 y(/"DUx
allowance for debts 债项的免税额 Qc1NLU9:
allowance for depreciation by wear and tear 耗损折旧免税额 ChzKwYDY
allowance for funeral expenses 殡殓费的免税额 D*.U?
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [y$P'Y
allowance for repairs and outgoings 修葺及支出方面的免税额 -P#PyZEH&I
allowance to debtor 给债务人的津贴 z6
T3vw
alteration of capital 资本更改 OZ>
w.$ue
alternate trustee 候补受托人 :_9 MS0
amalgamation 合并 }2c)UQD8
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
+l' l*<
ambit of charges 征税范围；收费范围 %;S T7
amended valuation 经修订的估值 ; PM(q<@\
American Commodities Exchange 美国商品交易所 e$ kBpG"D
American Express Bank Limited 美国运通银行 d [K71
American Stock Exchange 美国证券交易所 -yyim;Nj
amortization 摊销 S&(MR%".
amount due from banks 存放银行同业的款项 I!sh+e
amount due from banks abroad 存放海外银行同业的款项 NMJX `
amount due from holding companies 控股公司欠款 Xc8r[dX
amount due from local banks 存放本港银行同业的款项 {jdtNtw
amount due to banks 银行同业的存款 oA/[>\y
amount due to banks abroad 海外银行同业的存款 *Rm"3S
amount due to holding companies 控股公司存款 N ,k PR
amount due to local banks 本港银行同业的存款 * i LlBE
amount due to outport banks 外埠银行同业的存款 \tR](, /
amount for note issue 发行纸币的款额 ) 0NKL:u
amount of bond 担保契据的款额 lG oP(ki
amount of consideration 代价款额 u NmbR8Mx
amount of contribution 供款数额 0F48T<i
amount of indebtedness 负债款额 h&5bMW
amount of principal of the loan 贷款本金额 J>D+/[mFt
amount of rates chargeable 应征差饷数额 E3..$x-/
amount of share capital 股本额 3an9Rb V
amount of sums assured 承保款额 &.W,Hh
amount of variation 变动幅度 ?XCFR t,ol
amount of vote 拨款数额 .+ezcG4q
amount payable 应付款额 rK` x<
amount receivable 应收款额 @6["A'h
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9t$#!2z
analysis 分析 aMv?D(Meb
ancillary risk 附属风险 R:N4_4& C~
annual account 周年帐目；周年帐目报表；年度决算；年结 #BPJ
RNXd
annual accounting date 年结日期 rF@njw@
annual allowance 每年免税额；年积金；年度津贴；年津 D;?cf+6$
annual balance 年度余额 9j94]w2v
annual disposable income 每年可动用收入 JRgrg &#
annual estimates 周年预算 6chcpP0
annual fee 年费 +"mS<
annual general meeting 周年大会 qStZW^lFeY
annual growth rate 年增率；每年增长率 TEJn;D<1I,
annual long-term supplement 长期个案每年补助金 UTWchh
annual pensionable emolument 可供计算退休金的年薪 5r2A ^<)
annual report 年报 y
J|/^qs
Annual Report on the Consumer Price Index 《消费物价指数年报》 [| qV*3 |?
annual return 周年报表；周年申报表；每年报税表格 " FD`1
Annual Return Rules 《周年报表规则》 ztS:1\
annual review of consumer prices 每年消费物价回顾 >b;o&E`\
annual roll-forward basis 逐年延展方式 d9=i{i3
annual salary 年薪 5S9i>B
annual statement 年度报表；年度决算表 lIhP\:;S&
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 yN@3uYBF
annuitant 年金受益人 q g2 fTe
annuity 年金 '@0Z#A
annuity contract 年金合约 %3%bRP
annuity on human life 人寿年金 7y?aw`Sw:
antecedent debt 先前的债项 QG1+*J76b@
ante-dated cheque 倒填日期支票 a^vTBJXo
anticipated expenditure 预期开支 F>F2Yql&W
anticipated net profit 预期纯利 hr@kU x
anticipated revenue 预期收入 02 $d
anti-inflation measure 反通货膨胀措施 %~e+H|
anti-inflationary stance 反通货膨胀立场 A4~- {.w=
apparent deficit 表面赤字 ?<;9=l\Q
apparent financial solvency 表面偿债能力 n2V
$dF4m
apparent partner 表面合伙人 1G'D
'
application for personal assessment 个人入息课税申请书 n 9>**&5L
application of fund 资金应用 OH
>#f6`[
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ikd1KF+I
appointed actuary 委任精算师 e IDrN%3
appointed auditor 委任核数师；委任审计师 m{gw:69h
appointed trustee 委任的受托人 Wa5B
;X~
appointer 委任人 (- D^_*f
apportioned pro rata 按比例分摊 ]qd$rX
apportionment 分配；分摊 .vnQZ*6
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^j!2I &h1
apportionment formula 分摊方程式 MvKr
~
apportionment of estate duty 遗产税的分摊 %O|+` "
appraisal 估价；评估 Z g.La<#
appreciable growth 可观增长 gbrn'NT
appreciable impact 显着影响 eKUP,y;[I
appreciable increase 可观增长 B"Ma<"HU
appreciation 增值；升值 un F=";9H
appreciation against other currencies 相对其他货币升值 n \i ~H
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 BROn2aSx%
appreciation tax 增值税 >~;=
j~
appropriation 拨款；拨用；拨付 XfQK
kol
appropriation account 拨款帐目 >Jk]=
_%
Appropriation Bill 拨款法案 [.Rdq]w6
appropriation-in-aid system 补助拨款办法 $5wf{iZY.Q
approved assets 核准资产 h-<Qj,L{W
approved basket stock 认可一篮子证券 ?CD[jX}!
approved budget 核准预算 *B)J(^M!q
approved charitable donation 认可慈善捐款 s'^sT= b
approved charitable institution 认可慈善机构 60R]Q
approved currency 核准货币；认可货币 H? _wsh4J
approved estimates 核准预算 hHk9O?
approved estimates of expenditure 核准开支预算 O?` _RN
4l
approved overseas insurer 核准海外保险人 ,hOi5,|?L
approved overseas trust company 核准海外信托公司 2EH0d6nt
approved pooled investment fund 核准汇集投资基金 dw>1Ut{"3
approved provident fund scheme 认可公积金计划 Z8ds`KZM
approved provision 核准拨款 *.6m,QqJ(
approved redeemable share 核准可赎回股份 r>ag( ^J\
approved regional stock 认可地区性证券 t2(vtxrt
approved retirement scheme 认可退休金计划 l4 > c
approved subordinated loan 核准附属贷款 > } E
arbitrage 套戥；套汇；套利 a$5P\_
arbitrageur 套戥者；套汇者 mb>8=hMg
arbitrary amount 临时款项 $x*(D|\' <
arrangement 措施；安排；协定 [Y4W m?
arrears 欠款 u[HamGxx$u
arrears of pay 欠付薪酬 w|1O-k`
arrears of revenue 逾期未收税款；逾期未收的帐项 0
!b9%I=j
articles of association 组织章程；组织细则；组织章程细则 9S|a!9J
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 | va^l T
ascertainment of profit 确定利润 OH 13@ k
"Asia Clear" “亚洲结算系统”
