allotment 分配；配股 o^5xCK:Oi2
allotment notice 股份配售通知；配股通知 r@k&1*&
allotment of shares 股份分配 q[**i[+%
allowable 可获宽免；免税的 M(SH 3~
allowable business loss 可扣除的营业亏损 ;pS
Wu9
allowable expenses 可扣税的支出 Q>= :$I
allowance 免税额；津贴；备抵；准备金 \$GlB+ iCx
allowance for debts 债项的免税额 )*$'e<?`
allowance for depreciation by wear and tear 耗损折旧免税额 \ vojF\
allowance for funeral expenses 殡殓费的免税额 E}4R[6YD
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 lHr?sMt
allowance for repairs and outgoings 修葺及支出方面的免税额 E3sl"d; ~
allowance to debtor 给债务人的津贴 ;/
WtO2
alteration of capital 资本更改 $Jx]
FZDQ
alternate trustee 候补受托人 WVp14Z?k
amalgamation 合并 #L[At x
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (t fADaJM
ambit of charges 征税范围；收费范围 I
f2f7{b
amended valuation 经修订的估值 ,in`JM<o
American Commodities Exchange 美国商品交易所 EXoT$Wt{$
American Express Bank Limited 美国运通银行 2Vt iL^;5
American Stock Exchange 美国证券交易所 I}$Y [Jve
amortization 摊销 m03;'Nj'7#
amount due from banks 存放银行同业的款项 exZa:9 sp
amount due from banks abroad 存放海外银行同业的款项 E*j)g j9
amount due from holding companies 控股公司欠款 ;1K.SDj
amount due from local banks 存放本港银行同业的款项 ;NB J@E,
amount due to banks 银行同业的存款 c9r, <TR 9
amount due to banks abroad 海外银行同业的存款 l>H #\MR
amount due to holding companies 控股公司存款 op /|&H'
amount due to local banks 本港银行同业的存款 *)H?d
amount due to outport banks 外埠银行同业的存款 6# ,2
amount for note issue 发行纸币的款额 m" .8-
amount of bond 担保契据的款额 -7$7TD`'7
amount of consideration 代价款额 Q4}2-}|
amount of contribution 供款数额 Mp}aJzmkB;
amount of indebtedness 负债款额 8v
5cQ5Lc
amount of principal of the loan 贷款本金额 .G4
(Ryh
amount of rates chargeable 应征差饷数额 |^8l8u
amount of share capital 股本额 +A
e4LeVzc
amount of sums assured 承保款额 b~ WiE?
amount of variation 变动幅度 9}:%CpD^~I
amount of vote 拨款数额 3g^_Fq'
amount payable 应付款额 /87?U; |V
amount receivable 应收款额 S:+ SZq
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 K;k&w; j
analysis 分析 nV@k}IJg:?
ancillary risk 附属风险 &X
}GJLC3
annual account 周年帐目；周年帐目报表；年度决算；年结 OZB(4{vnyC
annual accounting date 年结日期 R>BnU
Iu
annual allowance 每年免税额；年积金；年度津贴；年津 d [6[3B
annual balance 年度余额 ) Gh"(]-<
annual disposable income 每年可动用收入 1#gveHm]-G
annual estimates 周年预算 2dFC{US'
annual fee 年费 D/5 ah_;
annual general meeting 周年大会
'n6D3Vse
annual growth rate 年增率；每年增长率 .m9s+D]fI
annual long-term supplement 长期个案每年补助金 PB(mUD2"r
annual pensionable emolument 可供计算退休金的年薪 ! Z 3iu
annual report 年报 T/X[q7O~~4
Annual Report on the Consumer Price Index 《消费物价指数年报》 , -rOfk\u
annual return 周年报表；周年申报表；每年报税表格 Oc}4`?oy<O
Annual Return Rules 《周年报表规则》 [>U'P1@ql
annual review of consumer prices 每年消费物价回顾 Lf4c[[@%gd
annual roll-forward basis 逐年延展方式 h;u8{t "
annual salary 年薪 <]2X~+v
annual statement 年度报表；年度决算表 -hZlFAZi
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 2/<VoK0b
annuitant 年金受益人 d %1j4JE{
annuity 年金 ]4^9Tw6
_b
annuity contract 年金合约 ;G |5kvE>
annuity on human life 人寿年金 U(4>e!
antecedent debt 先前的债项 iO4Yfj #?
ante-dated cheque 倒填日期支票
|_x U{Pu
anticipated expenditure 预期开支 *UJ.cQ}
anticipated net profit 预期纯利 W|XW2`3p
anticipated revenue 预期收入 @eU;oRVc{
anti-inflation measure 反通货膨胀措施 wJ,l"bnq
anti-inflationary stance 反通货膨胀立场 omisfu_~E
apparent deficit 表面赤字 0<d9al|J
apparent financial solvency 表面偿债能力 jNd."[IrO
apparent partner 表面合伙人 o
EXN$SIs
application for personal assessment 个人入息课税申请书 &FH zd /
application of fund 资金应用 <$7HX /P
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 =4+Wx8ZeW
appointed actuary 委任精算师 j> Ce06G
appointed auditor 委任核数师；委任审计师 GTgG0Ifeh
appointed trustee 委任的受托人
j?<>y/IR
appointer 委任人 !6{; z/Hy
apportioned pro rata 按比例分摊 >1q
W*
apportionment 分配；分摊 _Vu l9=
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2_k2t
?
apportionment formula 分摊方程式 Osz:23(
p
apportionment of estate duty 遗产税的分摊 0' j/ 9vm
appraisal 估价；评估 |h}/#qhR
appreciable growth 可观增长 sl?> X)}
appreciable impact 显着影响 fhp\of/@
R
appreciable increase 可观增长 Q "r QVO
appreciation 增值；升值 j ]Y`L?!Q
appreciation against other currencies 相对其他货币升值 \JjZ _R
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 h \dq]yOl
appreciation tax 增值税 *L7& P46
appropriation 拨款；拨用；拨付 <~s{&cL!%#
appropriation account 拨款帐目 moz *=a
Appropriation Bill 拨款法案 T)4pLN
E
appropriation-in-aid system 补助拨款办法 c"F3[mrff
approved assets 核准资产 CCx_|>
approved basket stock 认可一篮子证券 b{4@ ~>i
approved budget 核准预算 &q8oalh
approved charitable donation 认可慈善捐款 rnX
D(
approved charitable institution 认可慈善机构 s9^r[l@W0U
approved currency 核准货币；认可货币
g }\ G@7Q
approved estimates 核准预算 Q AN :
approved estimates of expenditure 核准开支预算 +h*-9
approved overseas insurer 核准海外保险人 A:Y
([
approved overseas trust company 核准海外信托公司 qr
dA4S
approved pooled investment fund 核准汇集投资基金 \; #T.@c5
approved provident fund scheme 认可公积金计划 T'C ^,,if
approved provision 核准拨款 tE=;V) %we
approved redeemable share 核准可赎回股份 y(81| c#
approved regional stock 认可地区性证券 hJ|zX
approved retirement scheme 认可退休金计划 $?`-} wY
approved subordinated loan 核准附属贷款 $>if@} u
arbitrage 套戥；套汇；套利 u_31Db<
arbitrageur 套戥者；套汇者 k9Pwf"m|](
arbitrary amount 临时款项 q
)N]*~
arrangement 措施；安排；协定 4gKu8G
arrears 欠款 9Kl:3C
arrears of pay 欠付薪酬 nev@ykP6
arrears of revenue 逾期未收税款；逾期未收的帐项 ) oypl+y
articles of association 组织章程；组织细则；组织章程细则 ut/3?E1 Z
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #M/^n0E
ascertainment of profit 确定利润 ^qR2 !fwm<
"Asia Clear" “亚洲结算系统”
