allotment 分配；配股 /# Y)nyE
allotment notice 股份配售通知；配股通知 N iU}A$U
allotment of shares 股份分配 Dc |!H{Yr
allowable 可获宽免；免税的 U;n$
allowable business loss 可扣除的营业亏损 +zxj-di M
allowable expenses 可扣税的支出 JZp*"UzQr
allowance 免税额；津贴；备抵；准备金 \Q"o\:IoIT
allowance for debts 债项的免税额 x^aqnKoJ%\
allowance for depreciation by wear and tear 耗损折旧免税额 ?2VY ^7N[
allowance for funeral expenses 殡殓费的免税额 `"v5bk
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 SCl$+9E
allowance for repairs and outgoings 修葺及支出方面的免税额 yp=Hxf
allowance to debtor 给债务人的津贴 hd ~X c
alteration of capital 资本更改 P&3' N~k-
alternate trustee 候补受托人 J GP LVw
amalgamation 合并 u7>b}+ak&
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )SZt If
ambit of charges 征税范围；收费范围 7s_#X
|A$
amended valuation 经修订的估值 >:M3!6H_~{
American Commodities Exchange 美国商品交易所 {aI8p }T
American Express Bank Limited 美国运通银行 f[3 DKA
American Stock Exchange 美国证券交易所 $ WA Fr
amortization 摊销 ko2Kz
k
amount due from banks 存放银行同业的款项 E
3b`GRay
amount due from banks abroad 存放海外银行同业的款项 vS-k0g;
amount due from holding companies 控股公司欠款 q10gKVJum
amount due from local banks 存放本港银行同业的款项 <}b`2/wP
amount due to banks 银行同业的存款 ^yUel.N5"
amount due to banks abroad 海外银行同业的存款 $x5P
5^Y
amount due to holding companies 控股公司存款 @cPb*
amount due to local banks 本港银行同业的存款 &Zl $7
amount due to outport banks 外埠银行同业的存款 ; >3q@9\D
amount for note issue 发行纸币的款额 0es[!
amount of bond 担保契据的款额 \1'3--n
amount of consideration 代价款额 H8~<;6W
amount of contribution 供款数额 F)/}Q[o8
amount of indebtedness 负债款额 <=8R EA?
amount of principal of the loan 贷款本金额 Zrp`91&I
amount of rates chargeable 应征差饷数额 `_sc_Y|C!
amount of share capital 股本额 I_@\O!<y}
amount of sums assured 承保款额 fk)ts,p?
amount of variation 变动幅度 @s J[<V
amount of vote 拨款数额 9Vz1*4Ln
amount payable 应付款额 h5WS<P
amount receivable 应收款额 eRQ}`DjTk
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?)x>GB(9ZN
analysis 分析 6> v`6
ancillary risk 附属风险 kM5N #|!
annual account 周年帐目；周年帐目报表；年度决算；年结 9^h\vR|]S
annual accounting date 年结日期 D/jB .
annual allowance 每年免税额；年积金；年度津贴；年津 oK &LYlU
annual balance 年度余额 R0y={\*B5k
annual disposable income 每年可动用收入 ^'i(@{{o\
annual estimates 周年预算 * ]~ug%a
annual fee 年费 egboLqn
annual general meeting 周年大会 zu&5[XL
annual growth rate 年增率；每年增长率 \]}|m<R
annual long-term supplement 长期个案每年补助金 ( &0%![j&
annual pensionable emolument 可供计算退休金的年薪 ^RytBwzKM
annual report 年报 Z`nHpmNM
Annual Report on the Consumer Price Index 《消费物价指数年报》 5<bc>A-
annual return 周年报表；周年申报表；每年报税表格 ') t
:!#
Annual Return Rules 《周年报表规则》 $.kP7!`:,
annual review of consumer prices 每年消费物价回顾
x/Se
/C
annual roll-forward basis 逐年延展方式 #+HLb
annual salary 年薪 :#58m0YLA:
annual statement 年度报表；年度决算表 Pcut#8?
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 zQ9
"i
annuitant 年金受益人 9K~2!
<
annuity 年金 |WH'aGG
annuity contract 年金合约 4>nY't;0
annuity on human life 人寿年金 ,ii*[{ X?
antecedent debt 先前的债项 ~C=I{qzF+
ante-dated cheque 倒填日期支票 qLBXyQ;U
anticipated expenditure 预期开支 OiX:h#
anticipated net profit 预期纯利 ,~8:^*0
s
anticipated revenue 预期收入 ;NH 5
L,
anti-inflation measure 反通货膨胀措施 y:(OZ%g
anti-inflationary stance 反通货膨胀立场 1o)@{x/pd
apparent deficit 表面赤字 90> (`pI=
apparent financial solvency 表面偿债能力 =3OK 3|
apparent partner 表面合伙人 r#iZ FL3q
application for personal assessment 个人入息课税申请书 py.lGywb_
application of fund 资金应用 ~4h<nc
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 )z-)S
appointed actuary 委任精算师
4s nL((
appointed auditor 委任核数师；委任审计师 r2}u\U4>
appointed trustee 委任的受托人 HQ
~`ha.
appointer 委任人 ,d n9 tY3
apportioned pro rata 按比例分摊 occ^bq
apportionment 分配；分摊 #j
-bT4!
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 3ny>5A!;2
apportionment formula 分摊方程式 C( 8i
0(1
apportionment of estate duty 遗产税的分摊 ~> &7~N8
appraisal 估价；评估 ,gGIkl&
appreciable growth 可观增长 rF:C(
{y
appreciable impact 显着影响 B
z<T{f
appreciable increase 可观增长 B *7Y5_N
appreciation 增值；升值 O=UX e]D
appreciation against other currencies 相对其他货币升值 Y $hYW
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8uq^Q
4SU
appreciation tax 增值税 &
<6E*qM
appropriation 拨款；拨用；拨付 Q\Dx/?g!vx
appropriation account 拨款帐目 X.hU23w
Appropriation Bill 拨款法案 I
Y%M5(&Q
appropriation-in-aid system 补助拨款办法 x8k7y:
approved assets 核准资产 aTS\NpK&
approved basket stock 认可一篮子证券 )9F-h8
&"
approved budget 核准预算 eqbQ,, &
approved charitable donation 认可慈善捐款 zWKnkIit,
approved charitable institution 认可慈善机构 q/U(j
&8W{
approved currency 核准货币；认可货币 ST$~l7p
approved estimates 核准预算 $U%M]_
approved estimates of expenditure 核准开支预算 u(l[~r>8W;
approved overseas insurer 核准海外保险人 sC
>_ulkoa
approved overseas trust company 核准海外信托公司 ?q a
approved pooled investment fund 核准汇集投资基金 85CH%
I#
approved provident fund scheme 认可公积金计划 !z">aIj\6
approved provision 核准拨款 rD=8O#m
g
approved redeemable share 核准可赎回股份 4?Pdld
approved regional stock 认可地区性证券 {<&i4;
approved retirement scheme 认可退休金计划 .j?`U[V%a
approved subordinated loan 核准附属贷款 `G*7y7
arbitrage 套戥；套汇；套利 <knf^D<"
arbitrageur 套戥者；套汇者 !>QS746S@
arbitrary amount 临时款项 s}Phw2`1U
arrangement 措施；安排；协定 V/|).YG2
arrears 欠款 f%vJmpg
arrears of pay 欠付薪酬 xi['knUi2-
arrears of revenue 逾期未收税款；逾期未收的帐项 -^sW{s0Rc
articles of association 组织章程；组织细则；组织章程细则 \7rAQ[\#V
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8:=&=9%
ascertainment of profit 确定利润 9A_{*E(wd
"Asia Clear" “亚洲结算系统”
