allotment 分配；配股 ]TE,N$X
allotment notice 股份配售通知；配股通知 i9QL}d
allotment of shares 股份分配 @@?P\jv~
allowable 可获宽免；免税的
G2
allowable business loss 可扣除的营业亏损 c] u^0X?&
allowable expenses 可扣税的支出 S Tr&"9c
allowance 免税额；津贴；备抵；准备金 e\9H'$1\
allowance for debts 债项的免税额 P5qY |_
allowance for depreciation by wear and tear 耗损折旧免税额 {JJq/[j
allowance for funeral expenses 殡殓费的免税额 a*qf\ &Vb|
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 */T. ]^
allowance for repairs and outgoings 修葺及支出方面的免税额 -n aj.omG|
allowance to debtor 给债务人的津贴 9XH}/FcP_O
alteration of capital 资本更改 3I" <\M4x
alternate trustee 候补受托人 `4@
_Y<
amalgamation 合并 /C 'dW
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `egyk)"aM
ambit of charges 征税范围；收费范围 xE[CNJ%t^,
amended valuation 经修订的估值 +2ZBj6 e9
American Commodities Exchange 美国商品交易所 RPXkf71iM
American Express Bank Limited 美国运通银行 0~)_/yx?S
American Stock Exchange 美国证券交易所 P B
W.nm
amortization 摊销 ]0 g$
3
amount due from banks 存放银行同业的款项 Jd
P[
cN
amount due from banks abroad 存放海外银行同业的款项 Hq>"rrVhx
amount due from holding companies 控股公司欠款 )\!-n]+A
amount due from local banks 存放本港银行同业的款项 h
rksPK"s2
amount due to banks 银行同业的存款 uB `H9
amount due to banks abroad 海外银行同业的存款 ?HsQ417.H
amount due to holding companies 控股公司存款 :~%
zX*
amount due to local banks 本港银行同业的存款 #S*@RKSE|7
amount due to outport banks 外埠银行同业的存款 K;n5[o&c
amount for note issue 发行纸币的款额 >h[ { _+
amount of bond 担保契据的款额 Ja*k |Rz ~
amount of consideration 代价款额 k~ YZT 8
amount of contribution 供款数额 &3o[^_Ti
amount of indebtedness 负债款额 U#7moS' r
amount of principal of the loan 贷款本金额 ;&A%"8o
amount of rates chargeable 应征差饷数额 aDae0$lc.S
amount of share capital 股本额 ,.g9HO/R1
amount of sums assured 承保款额 OLl?1
amount of variation 变动幅度 B?-~f^*,jG
amount of vote 拨款数额 `H^?jX>7
amount payable 应付款额 b6LwKUl
amount receivable 应收款额 SviGLv;oR
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5@:c6(5$
analysis 分析 bsn.HT"5
ancillary risk 附属风险 " %,K
ZI
annual account 周年帐目；周年帐目报表；年度决算；年结 M.[A%_|P
annual accounting date 年结日期 B <CK~ybY
annual allowance 每年免税额；年积金；年度津贴；年津 d{gj8
annual balance 年度余额 W,g0n=2 V
annual disposable income 每年可动用收入 t!u{sr{j=
annual estimates 周年预算 UImd* ;2TE
annual fee 年费 |.q K 69
annual general meeting 周年大会 =s\RK
annual growth rate 年增率；每年增长率 #Is/j =
annual long-term supplement 长期个案每年补助金 k *#fN(_
annual pensionable emolument 可供计算退休金的年薪 ~kkwPs2V
annual report 年报 IhRYV`:
Annual Report on the Consumer Price Index 《消费物价指数年报》 !R`) S7!
annual return 周年报表；周年申报表；每年报税表格 QIcg4\d%s
Annual Return Rules 《周年报表规则》 RjOQSy3
annual review of consumer prices 每年消费物价回顾 xIrRFK9[Q
annual roll-forward basis 逐年延展方式 m V U(b,
annual salary 年薪 mHnHB . OL
annual statement 年度报表；年度决算表 */kX|Sur
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 o
C5}[cYD`
annuitant 年金受益人 x; G~ c5
annuity 年金 !aVwmd'9
annuity contract 年金合约 @`hnp:
annuity on human life 人寿年金 LvtZZX6!
antecedent debt 先前的债项 v+3-o/G7
ante-dated cheque 倒填日期支票
H/eyc`
anticipated expenditure 预期开支 8" x+^
anticipated net profit 预期纯利 'A|OVyH
anticipated revenue 预期收入 X+: >&& 9
anti-inflation measure 反通货膨胀措施 q*h1=H52
anti-inflationary stance 反通货膨胀立场 [q
MFLY$
apparent deficit 表面赤字 oQkY@)3.w
apparent financial solvency 表面偿债能力 \w]c<gM K
apparent partner 表面合伙人 T.=du$
application for personal assessment 个人入息课税申请书 .hD 2g"
application of fund 资金应用 icX$<lD
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 ( IrX \Y
appointed actuary 委任精算师 } - e
appointed auditor 委任核数师；委任审计师 !Gphs`YI
appointed trustee 委任的受托人 u_5O<UP5
appointer 委任人 /f:)I.FUm
apportioned pro rata 按比例分摊 pO~V
I$7
apportionment 分配；分摊 [\j @_ YYd
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 T}?vp~./
apportionment formula 分摊方程式 q0}?F
apportionment of estate duty 遗产税的分摊 Od> ^yhn
appraisal 估价；评估 P p}N-me>_
appreciable growth 可观增长 05|,- S
appreciable impact 显着影响 d^&F%)AT
appreciable increase 可观增长 l<](8oc.
w
appreciation 增值；升值 0'DlsC/`*
appreciation against other currencies 相对其他货币升值 'm;M+:l
6
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Qoj}]jve
appreciation tax 增值税 `mI% Se
appropriation 拨款；拨用；拨付 xTnd9'Pk`:
appropriation account 拨款帐目 +18)e;
Appropriation Bill 拨款法案 eBK s-2r
appropriation-in-aid system 补助拨款办法 :\0 q\2e[<
approved assets 核准资产 `%2e?"OOJ
approved basket stock 认可一篮子证券 .CrrjS w
approved budget 核准预算 I) $of9
approved charitable donation 认可慈善捐款 NMSpi[dr
approved charitable institution 认可慈善机构 XZcT-w 7
approved currency 核准货币；认可货币 r "
^ {?0
approved estimates 核准预算 [N|/d #
approved estimates of expenditure 核准开支预算 -zeodv7
approved overseas insurer 核准海外保险人 R|Oy/RGY$
approved overseas trust company 核准海外信托公司 S;o U'KOY
approved pooled investment fund 核准汇集投资基金 Fm
AL mS
approved provident fund scheme 认可公积金计划 _HT*>-B
approved provision 核准拨款 [_3Rhp:
approved redeemable share 核准可赎回股份 bw@Dc T&,
approved regional stock 认可地区性证券 JlR'w]d M,
approved retirement scheme 认可退休金计划 mErXdb|L
approved subordinated loan 核准附属贷款 x 5u.D^
arbitrage 套戥；套汇；套利 `.# l_-U{
arbitrageur 套戥者；套汇者 L`i#yXR
arbitrary amount 临时款项 M y:9
arrangement 措施；安排；协定 iA~b[ 20&
arrears 欠款 WC!b B
arrears of pay 欠付薪酬 6 ~b~[gA
arrears of revenue 逾期未收税款；逾期未收的帐项 8ycmvpJ
articles of association 组织章程；组织细则；组织章程细则 {
__Z\D2I
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 _v=@MOI/J
ascertainment of profit 确定利润 q%4l!gzF3
"Asia Clear" “亚洲结算系统”
