allotment 分配；配股 !N1DJd
allotment notice 股份配售通知；配股通知 W`-AN}C#
allotment of shares 股份分配 7.l[ tKh
allowable 可获宽免；免税的 T/&4lJ^2l^
allowable business loss 可扣除的营业亏损 v [ 4 J0
allowable expenses 可扣税的支出 <OEu 4,~:
allowance 免税额；津贴；备抵；准备金 W]rK* Dc
allowance for debts 债项的免税额 5l"v : Px
allowance for depreciation by wear and tear 耗损折旧免税额 ^i ^/d#
allowance for funeral expenses 殡殓费的免税额 bEE'50 D
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /K 9T n
allowance for repairs and outgoings 修葺及支出方面的免税额 0)'^vJe
allowance to debtor 给债务人的津贴 3X&}{M:Qo
alteration of capital 资本更改 z\8Kz ]n~
alternate trustee 候补受托人 $;dSM<r
amalgamation 合并 tPHDnh^n]
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 b}9Ry"
ambit of charges 征税范围；收费范围 *s9
+
amended valuation 经修订的估值 8I'c 83w
American Commodities Exchange 美国商品交易所 l(@UpV-
American Express Bank Limited 美国运通银行 M38Q A
American Stock Exchange 美国证券交易所 E8~Bp-G)
amortization 摊销 !;^sIoRPV
amount due from banks 存放银行同业的款项 X99:/3MXB'
amount due from banks abroad 存放海外银行同业的款项 H 1>}E5^?
amount due from holding companies 控股公司欠款 c6;tbL
amount due from local banks 存放本港银行同业的款项 SAt{At
amount due to banks 银行同业的存款 54w..8'
amount due to banks abroad 海外银行同业的存款 Dxu2rz!li-
amount due to holding companies 控股公司存款 &C+pen) Z
amount due to local banks 本港银行同业的存款 *;wPAQE
amount due to outport banks 外埠银行同业的存款 T,,,+gPx
amount for note issue 发行纸币的款额 ^6 F-H(
amount of bond 担保契据的款额 $4y;F]
amount of consideration 代价款额 Q0I22 ?
amount of contribution 供款数额 #$QC2;/)F
amount of indebtedness 负债款额 YAqv:
amount of principal of the loan 贷款本金额 AAE8j.
amount of rates chargeable 应征差饷数额 5uu Z t0V\
amount of share capital 股本额 f YR*B0tu
amount of sums assured 承保款额 "]81+
D
amount of variation 变动幅度 wvum 7K{tI
amount of vote 拨款数额 :;S]jNy}j)
amount payable 应付款额 S$Tc\ /{
amount receivable 应收款额 h
+Dp <b
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 iXt >!f*
analysis 分析 0Kxc$c
ancillary risk 附属风险 -aPvls
annual account 周年帐目；周年帐目报表；年度决算；年结 ]VY}VALZ
annual accounting date 年结日期 ,mR$Y T8
annual allowance 每年免税额；年积金；年度津贴；年津 *4;MO2g
annual balance 年度余额 q"@Y2lhD!
annual disposable income 每年可动用收入 6u`E {$
annual estimates 周年预算 oO-kO!59y
annual fee 年费 x8xSA*@k
annual general meeting 周年大会 _ 6"!y
]Q
annual growth rate 年增率；每年增长率 w%&lCu@v
annual long-term supplement 长期个案每年补助金 UUGwXq96i
annual pensionable emolument 可供计算退休金的年薪 GpV"KVJJ/
annual report 年报 A"8` 5qa
Annual Report on the Consumer Price Index 《消费物价指数年报》 -(4)lw>U
annual return 周年报表；周年申报表；每年报税表格 w:P$ S
Annual Return Rules 《周年报表规则》 _6v|k}tW'Y
annual review of consumer prices 每年消费物价回顾 Np=IZ npt
annual roll-forward basis 逐年延展方式 4i>sOP3
B
annual salary 年薪 2B {~
"<
annual statement 年度报表；年度决算表 @bQf =N+
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 sHx>UvN6
annuitant 年金受益人 R87-L*9B^0
annuity 年金 v kWh2z
annuity contract 年金合约 > L F
y:a
annuity on human life 人寿年金 ^fT|Wm<
antecedent debt 先前的债项 c0.i
ante-dated cheque 倒填日期支票 D/C)Rrq"a
anticipated expenditure 预期开支 p.kJNPO\@
anticipated net profit 预期纯利 sf \p>gb
anticipated revenue 预期收入 V
)CS,w
anti-inflation measure 反通货膨胀措施 fX=o,=-f
anti-inflationary stance 反通货膨胀立场 Z&gM7Zo8
apparent deficit 表面赤字 -z9-f \
apparent financial solvency 表面偿债能力 SnsOuC5Ah
apparent partner 表面合伙人
G:NI+E"]
application for personal assessment 个人入息课税申请书 pZ?7'+u$L
application of fund 资金应用 v`ckvl)(C
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 }=CL/JHz
appointed actuary 委任精算师 iO)FZ%?"
appointed auditor 委任核数师；委任审计师 #gzY _)E
appointed trustee 委任的受托人 ;v0M
::
appointer 委任人 (he cvJ
apportioned pro rata 按比例分摊 >6ul\xMU
apportionment 分配；分摊 QZ!;` ?(
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 J0@<6~V6o
apportionment formula 分摊方程式 al<[iZ
apportionment of estate duty 遗产税的分摊 iq_y80g`8h
appraisal 估价；评估 m %A h]x;
appreciable growth 可观增长 2JNO@
appreciable impact 显着影响 a[;TUc^I1F
appreciable increase 可观增长 /g}2QmvH
appreciation 增值；升值 R# OVJ(#
appreciation against other currencies 相对其他货币升值 -I-u .!
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 R0dIxG%
appreciation tax 增值税 $xRZU9 +
appropriation 拨款；拨用；拨付 [jb3lO$Xa
appropriation account 拨款帐目 o";5@NH
Appropriation Bill 拨款法案 * "4d6
appropriation-in-aid system 补助拨款办法 'r ;C( Gh6
approved assets 核准资产 =SJw CT0;
approved basket stock 认可一篮子证券 J
ik+t\A
approved budget 核准预算 i;4|UeUl
approved charitable donation 认可慈善捐款 W`HO Q
approved charitable institution 认可慈善机构 fx &b*O C
approved currency 核准货币；认可货币 i7g+8 zd8d
approved estimates 核准预算 y{CyjYpz^
approved estimates of expenditure 核准开支预算 DU9A 3Z
approved overseas insurer 核准海外保险人 [J4
Aig
approved overseas trust company 核准海外信托公司 5ve4 u
approved pooled investment fund 核准汇集投资基金 tmM8YN|
approved provident fund scheme 认可公积金计划 " RPX_
approved provision 核准拨款 ;Ml??B]C
approved redeemable share 核准可赎回股份 ,MkldCV
approved regional stock 认可地区性证券 1<Fh
aK
approved retirement scheme 认可退休金计划 QJ{to%
approved subordinated loan 核准附属贷款 nO{@p_3mi
arbitrage 套戥；套汇；套利 %n<u- {`
arbitrageur 套戥者；套汇者 Q2[@yRY/z
arbitrary amount 临时款项 bo^d!/ ;
arrangement 措施；安排；协定 9Yih%d,
arrears 欠款 H"hL+F ^
arrears of pay 欠付薪酬 `uRf*-
arrears of revenue 逾期未收税款；逾期未收的帐项 *LnY}#
articles of association 组织章程；组织细则；组织章程细则 WR' m<u
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 c5
~ d^
ascertainment of profit 确定利润 =/xTUI4
"Asia Clear" “亚洲结算系统”
