allotment 分配；配股 b?-Ep?G'\
allotment notice 股份配售通知；配股通知 g_Wf3o857J
allotment of shares 股份分配 S/CT;M@W
allowable 可获宽免；免税的 oXG,8NOdC
allowable business loss 可扣除的营业亏损 *V(TNLIh;
allowable expenses 可扣税的支出 '`^<*;w
allowance 免税额；津贴；备抵；准备金 *h
Ph01
allowance for debts 债项的免税额 ye1
kI~LO(
allowance for depreciation by wear and tear 耗损折旧免税额 CK1Xdyf_S
allowance for funeral expenses 殡殓费的免税额 x0wy3+GZc
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 b'`8$;MII
allowance for repairs and outgoings 修葺及支出方面的免税额 -fu=RR
allowance to debtor 给债务人的津贴 }0 c
alteration of capital 资本更改 zm rQ7( y
alternate trustee 候补受托人 =BpX;n <
amalgamation 合并 4J*% $Vxv
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )
'x4#5]
ambit of charges 征税范围；收费范围 ^ +cf
amended valuation 经修订的估值 {,p<!Jq~G
American Commodities Exchange 美国商品交易所 { q %&
~
American Express Bank Limited 美国运通银行 H )1< ;{:
American Stock Exchange 美国证券交易所 UX=JWb_uGm
amortization 摊销 HgY"nrogt$
amount due from banks 存放银行同业的款项 )|f! }( p
amount due from banks abroad 存放海外银行同业的款项
| Euf:yWY
amount due from holding companies 控股公司欠款 zRsG
$)B
amount due from local banks 存放本港银行同业的款项 )}\T~#Q]y
amount due to banks 银行同业的存款 rJK3;d? E
amount due to banks abroad 海外银行同业的存款 RS@*/.]o
amount due to holding companies 控股公司存款 uN V (r"
amount due to local banks 本港银行同业的存款 \:C@L&3[
amount due to outport banks 外埠银行同业的存款 ZiodJ"r
amount for note issue 发行纸币的款额 j E_a
++
amount of bond 担保契据的款额 |) QE+|?P
amount of consideration 代价款额 ,6?L .L
amount of contribution 供款数额 +9>t;
Ty
amount of indebtedness 负债款额 *b9=&:pU(
amount of principal of the loan 贷款本金额 R +IT )2
amount of rates chargeable 应征差饷数额 - xt j:UO
amount of share capital 股本额 g!5`R`7
amount of sums assured 承保款额 4' bup h1(
amount of variation 变动幅度 a%DnRkRr
amount of vote 拨款数额 lCg'K(|"
amount payable 应付款额 ?cf9q@eAH
amount receivable 应收款额 ^yiRrcOo
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 hb7H- Z2
analysis 分析 O#fGHI<43[
ancillary risk 附属风险 "#^ 11 o8
annual account 周年帐目；周年帐目报表；年度决算；年结 # (B <n
annual accounting date 年结日期 CGvU{n,"
annual allowance 每年免税额；年积金；年度津贴；年津 ~=i9]
%g ?
annual balance 年度余额 5
rkIK
annual disposable income 每年可动用收入 ?)k;.<6
annual estimates 周年预算 LDHuf<`
annual fee 年费 FS30RP3
`/
annual general meeting 周年大会 -L(F:
annual growth rate 年增率；每年增长率 WjtmV2b<7
annual long-term supplement 长期个案每年补助金
Lh0Pvq0C
annual pensionable emolument 可供计算退休金的年薪 *j RNpB{)z
annual report 年报 %JmSCjt`G
Annual Report on the Consumer Price Index 《消费物价指数年报》 yhg^1l|t,
annual return 周年报表；周年申报表；每年报税表格 Jj}+ tQ f
Annual Return Rules 《周年报表规则》 N=lFf+
annual review of consumer prices 每年消费物价回顾 x\!Q[
annual roll-forward basis 逐年延展方式 -kT *gIJ}
annual salary 年薪 `WSm/4
m
annual statement 年度报表；年度决算表 .4pWyqU)!
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 9 m MPkgc
annuitant 年金受益人 i/`N~r
annuity 年金 V9qA
.NV2
annuity contract 年金合约 ^ 6`"f
annuity on human life 人寿年金 v<N7o8
antecedent debt 先前的债项 p me5frM |
ante-dated cheque 倒填日期支票 +G*2f
V>
anticipated expenditure 预期开支 =m6;]16 D
anticipated net profit 预期纯利 >QV=q`I
anticipated revenue 预期收入
+T02AS
anti-inflation measure 反通货膨胀措施 >AI65g
anti-inflationary stance 反通货膨胀立场 2bwf(
apparent deficit 表面赤字 +m kub}<a
apparent financial solvency 表面偿债能力 Svj%O(
apparent partner 表面合伙人 Z}6
application for personal assessment 个人入息课税申请书 CEjMHP$=
application of fund 资金应用 FB3C'!'<)
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 S,,,D+4
appointed actuary 委任精算师 ," ~ew ,
appointed auditor 委任核数师；委任审计师 G$&SlJZEk
appointed trustee 委任的受托人 9
T#d.c 24
appointer 委任人 )OxcJPo
apportioned pro rata 按比例分摊 t=\ y|Idc
apportionment 分配；分摊 V uZd
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9`eu&n@Z
apportionment formula 分摊方程式 dq[X:3i
apportionment of estate duty 遗产税的分摊 ib8@U}V n1
appraisal 估价；评估 5> M6 lwS
appreciable growth 可观增长 ;(AVZ xCM
appreciable impact 显着影响 U {Xg#UN
appreciable increase 可观增长 mb_*FJB-_
appreciation 增值；升值 }cuU5WQ?%
appreciation against other currencies 相对其他货币升值 53X H|Ap
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 jt5en;AA[
appreciation tax 增值税 ikd~ k>F
appropriation 拨款；拨用；拨付 |c,, *^
appropriation account 拨款帐目 #wn `choT'
Appropriation Bill 拨款法案 Q^=drNV
appropriation-in-aid system 补助拨款办法 CqGi
2<2
approved assets 核准资产 GqB]^snh
approved basket stock 认可一篮子证券 V4kt&6 1
approved budget 核准预算 2Ur9*#~kGp
approved charitable donation 认可慈善捐款 Fy_D[g
approved charitable institution 认可慈善机构 co^kP##Y
approved currency 核准货币；认可货币 R > 1
approved estimates 核准预算 8wJfG Y
approved estimates of expenditure 核准开支预算 C{7
j<O
approved overseas insurer 核准海外保险人 QEo
i9@3
approved overseas trust company 核准海外信托公司 U'8+YAgc
approved pooled investment fund 核准汇集投资基金 HX\^ecZ#E
approved provident fund scheme 认可公积金计划 P:,@2el
approved provision 核准拨款 ;Gf,$dbWn
approved redeemable share 核准可赎回股份 znm3b8ns
approved regional stock 认可地区性证券 fHK`u'
approved retirement scheme 认可退休金计划 =y)e&bj
approved subordinated loan 核准附属贷款 Hg<d%7.
arbitrage 套戥；套汇；套利 >p"ytRu^
arbitrageur 套戥者；套汇者 l!z)gto
arbitrary amount 临时款项 aYc*v5Q N3
arrangement 措施；安排；协定 JRfG]u6GU
arrears 欠款 );X &J:-l+
arrears of pay 欠付薪酬 r o:B[X E
arrears of revenue 逾期未收税款；逾期未收的帐项 S+aXlb
articles of association 组织章程；组织细则；组织章程细则 op!8\rM<e
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 t. 0F
ascertainment of profit 确定利润 l0hcNEj{W
"Asia Clear" “亚洲结算系统”
