allotment 分配；配股 vB37M@wm
allotment notice 股份配售通知；配股通知 ~A<H9Bw
allotment of shares 股份分配 2Nxm@B` {
allowable 可获宽免；免税的 z|?R/Gf8
allowable business loss 可扣除的营业亏损 ! / y!QXj
allowable expenses 可扣税的支出 iyVB3: M
allowance 免税额；津贴；备抵；准备金 'sp-%YlM -
allowance for debts 债项的免税额 cH<q:OYi
allowance for depreciation by wear and tear 耗损折旧免税额
B .TB\j
allowance for funeral expenses 殡殓费的免税额 /!} 't
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2 n b:)
allowance for repairs and outgoings 修葺及支出方面的免税额 sC00un%
allowance to debtor 给债务人的津贴 2M)]!lYy
alteration of capital 资本更改 (qn2
xrV
alternate trustee 候补受托人 s%iOUL2/
amalgamation 合并 wpA`(+J
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ky>wOaTmN6
ambit of charges 征税范围；收费范围 FtufuL?JS
amended valuation 经修订的估值 ,:Vm6u!
American Commodities Exchange 美国商品交易所 X d:7"/:r
American Express Bank Limited 美国运通银行 ; )Kh;;e
American Stock Exchange 美国证券交易所 2>} xhQJ
amortization 摊销 &)i|$J 2.
amount due from banks 存放银行同业的款项 dX8hp Q
amount due from banks abroad 存放海外银行同业的款项 E ^_w I>
amount due from holding companies 控股公司欠款 PCd0 ?c
amount due from local banks 存放本港银行同业的款项 ^1:U'jIXO
amount due to banks 银行同业的存款 @ZN^1?][
amount due to banks abroad 海外银行同业的存款 #tt?!\8 C
amount due to holding companies 控股公司存款 .% '(9E
amount due to local banks 本港银行同业的存款 P+MA*:
amount due to outport banks 外埠银行同业的存款 1%M&CX
amount for note issue 发行纸币的款额 I"AYWo?
amount of bond 担保契据的款额 S1n3(U:m
amount of consideration 代价款额 _$<
Gyz*
amount of contribution 供款数额 d;Hn#2C
amount of indebtedness 负债款额 8$|8`;I(
amount of principal of the loan 贷款本金额 *5sBhx
amount of rates chargeable 应征差饷数额 | W$DVRA
amount of share capital 股本额 OQ :dJe6
amount of sums assured 承保款额 rzrl>9
h
amount of variation 变动幅度 M)?dEgU}M
amount of vote 拨款数额 D PrBFmHF
amount payable 应付款额 a m-b!l!q^
amount receivable 应收款额 0Q"u#V Sp
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 JJV0R}z?TV
analysis 分析
:J }
t&t
ancillary risk 附属风险 UX`]k{Mz
annual account 周年帐目；周年帐目报表；年度决算；年结 * v8T s
annual accounting date 年结日期 Xf =XBoN|
annual allowance 每年免税额；年积金；年度津贴；年津 %zC[KE*~
annual balance 年度余额 E}Ci
QUx
annual disposable income 每年可动用收入 qP!eJ6[Nh"
annual estimates 周年预算 qZ @0]"h
annual fee 年费 A]`El8_t"
annual general meeting 周年大会 aYL|@R5;
e
annual growth rate 年增率；每年增长率 /)N
@
M
annual long-term supplement 长期个案每年补助金 5q{h 2).)
annual pensionable emolument 可供计算退休金的年薪 ,~ ? 'Ef80
annual report 年报 ]"AyAkT(
Annual Report on the Consumer Price Index 《消费物价指数年报》 F} J-gZl
annual return 周年报表；周年申报表；每年报税表格 Uu6L~iB
Annual Return Rules 《周年报表规则》 n U+tM~C%a
annual review of consumer prices 每年消费物价回顾 RVtQ20e";r
annual roll-forward basis 逐年延展方式 a\kb^D=T
annual salary 年薪 PYB+FcR6?n
annual statement 年度报表；年度决算表 \u`
)kJ5o1
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 t<uYM
annuitant 年金受益人 t{!
annuity 年金 1rw0sAuGy
annuity contract 年金合约 dGZntT 2D
annuity on human life 人寿年金 +y[@ T6_
antecedent debt 先前的债项 O9v_y+M
+M
ante-dated cheque 倒填日期支票 rh2L Guo4m
anticipated expenditure 预期开支 ZZ/cq:3$ P
anticipated net profit 预期纯利 Q_*_?yf
anticipated revenue 预期收入 N;F)jO
xsl
anti-inflation measure 反通货膨胀措施 MFJE6ei
anti-inflationary stance 反通货膨胀立场 \8uo{#c L8
apparent deficit 表面赤字 #)+- lP
e
apparent financial solvency 表面偿债能力 M "=n>;*X
apparent partner 表面合伙人 0X..e$ '
application for personal assessment 个人入息课税申请书 u#W5 `sl
application of fund 资金应用 -9P2`XQ^
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 ~>G]_H]?
appointed actuary 委任精算师 mOll5O7VW
appointed auditor 委任核数师；委任审计师 4kp im
appointed trustee 委任的受托人 k0?ZYeHC
appointer 委任人 @mw "W{
apportioned pro rata 按比例分摊 m:tiY
[c>W
apportionment 分配；分摊 5FvOznK^e
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ${~|+zdB
apportionment formula 分摊方程式 NCeaL-y7
apportionment of estate duty 遗产税的分摊 v=Y K8fNi
appraisal 估价；评估 `znB7VQ0
appreciable growth 可观增长 ]>##`X
appreciable impact 显着影响 oqk VYl E
appreciable increase 可观增长 V BoMT:#
appreciation 增值；升值 'iSAAwT2aj
appreciation against other currencies 相对其他货币升值 h SqY$P
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 cl [!`Z
appreciation tax 增值税
R)Q 4
appropriation 拨款；拨用；拨付 n[xkSF^)
appropriation account 拨款帐目 xIbMs4'iEx
Appropriation Bill 拨款法案 Ar9nBJ`
appropriation-in-aid system 补助拨款办法 /%x7+Rl\-^
approved assets 核准资产 ZU'!iU|8
approved basket stock 认可一篮子证券 UyYfpL"$A"
approved budget 核准预算 l'4AF|
p
approved charitable donation 认可慈善捐款 "vF
MSY
approved charitable institution 认可慈善机构 qG8s;_G
approved currency 核准货币；认可货币 <T,A&`/
approved estimates 核准预算 8``;0}'PC
approved estimates of expenditure 核准开支预算 |fsm8t <~8
approved overseas insurer 核准海外保险人 PY\PUMF>
approved overseas trust company 核准海外信托公司 MlO-+}`_+
approved pooled investment fund 核准汇集投资基金 Hy; Hs #
approved provident fund scheme 认可公积金计划 /4S;QEv
approved provision 核准拨款 O0~vf[i];
approved redeemable share 核准可赎回股份 l4'~}nn(Y
approved regional stock 认可地区性证券 $j`
$[tX6l
approved retirement scheme 认可退休金计划 >X}{BDMb.
approved subordinated loan 核准附属贷款 8 ,}ikOZ?
arbitrage 套戥；套汇；套利 V*n==Nb5L
arbitrageur 套戥者；套汇者 IY (h
~O
arbitrary amount 临时款项 d{+(Lpj ^
arrangement 措施；安排；协定 R zR?&J
arrears 欠款 ^%bBW6eZ
arrears of pay 欠付薪酬 85U.wpG
arrears of revenue 逾期未收税款；逾期未收的帐项 kN9yO5 h7
articles of association 组织章程；组织细则；组织章程细则 N$aZ== $5
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 R|,7d:k
ascertainment of profit 确定利润 g#^|oYuH6
"Asia Clear" “亚洲结算系统”
