allotment 分配；配股 1 {Jb"
allotment notice 股份配售通知；配股通知 h%TLD[[/jr
allotment of shares 股份分配 ,."b3wR[w
allowable 可获宽免；免税的 W 8]V
allowable business loss 可扣除的营业亏损 j)by }}
allowable expenses 可扣税的支出 +}a C-&
allowance 免税额；津贴；备抵；准备金 FRZs[\I|iT
allowance for debts 债项的免税额 9J nY$e<&
allowance for depreciation by wear and tear 耗损折旧免税额 x6;j<m5Mjx
allowance for funeral expenses 殡殓费的免税额 nWJ:=JQ i"
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0y~<%` ~
allowance for repairs and outgoings 修葺及支出方面的免税额 >$H|:{D
allowance to debtor 给债务人的津贴 mI7~c;~
alteration of capital 资本更改 !tXZ%BP. u
alternate trustee 候补受托人 |cDszoT
/
amalgamation 合并 S&(^<gwl
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Kesy2mE
ambit of charges 征税范围；收费范围 ?D|\]0 eN
amended valuation 经修订的估值 _M t Qi
American Commodities Exchange 美国商品交易所 tm Jgm5v
American Express Bank Limited 美国运通银行 >MG(qi
American Stock Exchange 美国证券交易所 @
hi f$
amortization 摊销 XiQk rZ
amount due from banks 存放银行同业的款项 8K{ [2O7i)
amount due from banks abroad 存放海外银行同业的款项 &|Np0R
amount due from holding companies 控股公司欠款 iY0>lDFm.
amount due from local banks 存放本港银行同业的款项 zhblLBpeE\
amount due to banks 银行同业的存款 %gd(wzco
amount due to banks abroad 海外银行同业的存款 5$rS EVg
9
amount due to holding companies 控股公司存款 F|+W.9
amount due to local banks 本港银行同业的存款 P0Z! ?`e=M
amount due to outport banks 外埠银行同业的存款 z@Hp,|Vy[
amount for note issue 发行纸币的款额 Q_p[k K H
amount of bond 担保契据的款额 ymN!-x8q>'
amount of consideration 代价款额 H '= (`
amount of contribution 供款数额 l= }~v
amount of indebtedness 负债款额 tPfFqqT
amount of principal of the loan 贷款本金额 ;V5yXNQ
amount of rates chargeable 应征差饷数额 bKDA!R2
amount of share capital 股本额 89~ =e Y
amount of sums assured 承保款额 }{[mrG
amount of variation 变动幅度 ]N{0:Va@D
amount of vote 拨款数额 XfYC7-e9c
amount payable 应付款额 %Ym^ {N
amount receivable 应收款额 TsQU6NNE
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 kA wNly
analysis 分析 X" aEJ|y
ancillary risk 附属风险 !j:`7PT\
annual account 周年帐目；周年帐目报表；年度决算；年结 I97yt[,Yy
annual accounting date 年结日期 EZD y+6b
annual allowance 每年免税额；年积金；年度津贴；年津 3)=c]@N0
annual balance 年度余额 h"+ `13
annual disposable income 每年可动用收入 xiblPF_n3
annual estimates 周年预算 ` `U^COD
annual fee 年费 _-TA{21)
annual general meeting 周年大会 {eS|j=
annual growth rate 年增率；每年增长率 : 4gLjzL
annual long-term supplement 长期个案每年补助金 ^P'{U26
annual pensionable emolument 可供计算退休金的年薪 O1&b]C#
annual report 年报 eLD|A=X?
Annual Report on the Consumer Price Index 《消费物价指数年报》 LwcIG
hy
annual return 周年报表；周年申报表；每年报税表格 J %lgR
Annual Return Rules 《周年报表规则》 !p /%lU65
annual review of consumer prices 每年消费物价回顾 v
*-0M
annual roll-forward basis 逐年延展方式 Nes=;%&]G
annual salary 年薪 7nq 3S
annual statement 年度报表；年度决算表 1BHG 'y
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 yifY%! @Xu
annuitant 年金受益人 7JJ/D4uT
annuity 年金 $Fkaa<9;P
annuity contract 年金合约 Knhoa
BB
annuity on human life 人寿年金 q#w8wH"
antecedent debt 先前的债项 WYB{% yf
ante-dated cheque 倒填日期支票 azQ D
>
anticipated expenditure 预期开支 BVsD(
@lX
anticipated net profit 预期纯利 'H8(=9O1d
anticipated revenue 预期收入
HB+|WW t>
anti-inflation measure 反通货膨胀措施 m %;D
anti-inflationary stance 反通货膨胀立场 @Jm7^;9/
apparent deficit 表面赤字
(+ uj1z ^
apparent financial solvency 表面偿债能力 j>Iaq"
apparent partner 表面合伙人 OU5*9_7.
application for personal assessment 个人入息课税申请书 3 >E%e!D%
application of fund 资金应用
j~j jX
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 xx{! 3 F
appointed actuary 委任精算师 qd3Q}Lk
appointed auditor 委任核数师；委任审计师 G,Z^g|6
appointed trustee 委任的受托人 98=wnWX 6$
appointer 委任人 BH]Yn u&o
apportioned pro rata 按比例分摊 Y!iZW
apportionment 分配；分摊 n
-(
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |@NiW\O
apportionment formula 分摊方程式 `.s({/|[
apportionment of estate duty 遗产税的分摊 W>-Et7&2
appraisal 估价；评估 I>L-1o|^
appreciable growth 可观增长 bR@p<;G|
appreciable impact 显着影响
: Gm /
appreciable increase 可观增长 }D+}DPL{^
appreciation 增值；升值 c'/l ,k
appreciation against other currencies 相对其他货币升值 r.7$&BCng
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =UyLk-P
w
appreciation tax 增值税 V#VN %{
appropriation 拨款；拨用；拨付 =zQN[
appropriation account 拨款帐目 8@so"d2e
Appropriation Bill 拨款法案 #o1=:PQaC
appropriation-in-aid system 补助拨款办法 LL:_L<
approved assets 核准资产 3R+|5Uq8~
approved basket stock 认可一篮子证券 2eMTx
wt*S
approved budget 核准预算 ]_N|L|]M
approved charitable donation 认可慈善捐款 B)d(TP,>
approved charitable institution 认可慈善机构 Lemui)
approved currency 核准货币；认可货币 O
/
[cpRe
approved estimates 核准预算 \rv<$d@ L
approved estimates of expenditure 核准开支预算 5\z `-)
approved overseas insurer 核准海外保险人 |i++ 0BU
approved overseas trust company 核准海外信托公司 x.-+[l[1
!
approved pooled investment fund 核准汇集投资基金 m * JaXa
approved provident fund scheme 认可公积金计划 21"1NJzP
approved provision 核准拨款 /Rl6g9}
approved redeemable share 核准可赎回股份 | B i!
approved regional stock 认可地区性证券 1I:+MBGin
approved retirement scheme 认可退休金计划 p, #o<W
approved subordinated loan 核准附属贷款 F6z% VWU
arbitrage 套戥；套汇；套利 I_]^ .o1q
arbitrageur 套戥者；套汇者 F w?[lS
arbitrary amount 临时款项 rW$[DdFA5{
arrangement 措施；安排；协定 <Y}R#o1Z
arrears 欠款 .mR8q+I6
arrears of pay 欠付薪酬 A}l3cP;
`#
arrears of revenue 逾期未收税款；逾期未收的帐项 q@{B
t {$x
articles of association 组织章程；组织细则；组织章程细则 $&=S#_HQS
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 7' Mm205\
ascertainment of profit 确定利润 ?` ?)Q E8
"Asia Clear" “亚洲结算系统”
