allotment 分配；配股 :x""E5H
allotment notice 股份配售通知；配股通知 1KYbL8 c
allotment of shares 股份分配 oa &z/`@
allowable 可获宽免；免税的 ..]*Ao 2
allowable business loss 可扣除的营业亏损 ?
%+VG
allowable expenses 可扣税的支出 o\]: !#r{T
allowance 免税额；津贴；备抵；准备金 lQdnL.w$.4
allowance for debts 债项的免税额 \7t5U7v8U
allowance for depreciation by wear and tear 耗损折旧免税额 uojh%@. 4
allowance for funeral expenses 殡殓费的免税额 ^s2m\Q(
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 t$H':l0
allowance for repairs and outgoings 修葺及支出方面的免税额 Ac[|MBaF
allowance to debtor 给债务人的津贴 sArje(5Eo
alteration of capital 资本更改 C '-zh
\a
alternate trustee 候补受托人 Cv> yAt.3
amalgamation 合并 Vq
D[G<|9T
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 s ~L
fi.
ambit of charges 征税范围；收费范围 h
eE'S/
amended valuation 经修订的估值 {}g %"mi#
American Commodities Exchange 美国商品交易所 MjQ[^%lfL
American Express Bank Limited 美国运通银行 =|E
09
American Stock Exchange 美国证券交易所 !_U37Uj<m
amortization 摊销 ` y^zM/Ib
amount due from banks 存放银行同业的款项 BEXQTM3])I
amount due from banks abroad 存放海外银行同业的款项 F<yy>Wf
amount due from holding companies 控股公司欠款 dNUR)X#e
amount due from local banks 存放本港银行同业的款项 JFG",09]
amount due to banks 银行同业的存款 OB?S kR
amount due to banks abroad 海外银行同业的存款 S9HBr
amount due to holding companies 控股公司存款 )@Zc?Da
amount due to local banks 本港银行同业的存款 3tT|9Tb @
amount due to outport banks 外埠银行同业的存款 "Y G\
amount for note issue 发行纸币的款额
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jahpji6
amount of bond 担保契据的款额 Xr?>uqY!M
amount of consideration 代价款额 DO&+=o`"
amount of contribution 供款数额 HQ^9 [HN.
amount of indebtedness 负债款额 <$jKy 3@
amount of principal of the loan 贷款本金额 ]{IR&{EI-
amount of rates chargeable 应征差饷数额 ~Law
F_]6
amount of share capital 股本额 %bIsrQ~B
amount of sums assured 承保款额 Jo{ zy
amount of variation 变动幅度 9W1;Kb|Z<
amount of vote 拨款数额 p!+L
amount payable 应付款额 wv , GBZ-f
amount receivable 应收款额 L w>-7)
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 y#S1c)vU
analysis 分析 {q&@nm40
ancillary risk 附属风险 Qm.z@DwFM{
annual account 周年帐目；周年帐目报表；年度决算；年结 cVQatm
annual accounting date 年结日期 g!1I21M1~
annual allowance 每年免税额；年积金；年度津贴；年津 2 9"mE;j
annual balance 年度余额 j
\2] M
annual disposable income 每年可动用收入 O6y @G
.+
annual estimates 周年预算 +w "XNl
annual fee 年费 0TTIaa$
annual general meeting 周年大会 \s
=Q iPK
annual growth rate 年增率；每年增长率 }*iAE>;
annual long-term supplement 长期个案每年补助金 >9-Dd)<
annual pensionable emolument 可供计算退休金的年薪 C/F@ ]_y
annual report 年报 9c#lLKrzG
Annual Report on the Consumer Price Index 《消费物价指数年报》 MWM
+hk1fs
annual return 周年报表；周年申报表；每年报税表格 &&; ex9
Annual Return Rules 《周年报表规则》 o;3j:# 3 |
annual review of consumer prices 每年消费物价回顾 "
Wp
annual roll-forward basis 逐年延展方式 x.I][(}
annual salary 年薪 aS RjFL^
annual statement 年度报表；年度决算表 '.pgXsC:=?
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 \WWG>OUh.U
annuitant 年金受益人 ~\2;i]|
annuity 年金 $zdd=.!KiK
annuity contract 年金合约 z~F37]W3[
annuity on human life 人寿年金 j*X jY[
antecedent debt 先前的债项 F
y b[{ "
ante-dated cheque 倒填日期支票 R;WW
f.#
anticipated expenditure 预期开支 21U&Ww
anticipated net profit 预期纯利 c8T/4hU
MN
anticipated revenue 预期收入 > gr<^$
anti-inflation measure 反通货膨胀措施 M3ZOk<O<R
anti-inflationary stance 反通货膨胀立场 wY/bA}%
apparent deficit 表面赤字 -(!uC +BZX
apparent financial solvency 表面偿债能力 +6
ho
)YL
apparent partner 表面合伙人 }@wVW))6$
application for personal assessment 个人入息课税申请书 ?fV?|ZGZI
application of fund 资金应用 a_J b> }
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 J2m"1gq,
appointed actuary 委任精算师 CA/ -Gb
appointed auditor 委任核数师；委任审计师 6;gLwOeOHY
appointed trustee 委任的受托人 EOhC6>ATh
appointer 委任人
q]K 'p,'
apportioned pro rata 按比例分摊 ?b56AE
apportionment 分配；分摊 z?)He)d
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {#N%Bq}
apportionment formula 分摊方程式
R }
1W
apportionment of estate duty 遗产税的分摊 +, z) #
appraisal 估价；评估 )AI?x@
appreciable growth 可观增长 opXDm\
appreciable impact 显着影响 "mR*7o$|
appreciable increase 可观增长 K U $`!h
appreciation 增值；升值
J smB^
appreciation against other currencies 相对其他货币升值 H;QA@tF>5
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 fH[Wkif
appreciation tax 增值税 zZ: xEc
appropriation 拨款；拨用；拨付 /[%w*v*'
appropriation account 拨款帐目 r_^)
1w
Appropriation Bill 拨款法案 NEw $q4
appropriation-in-aid system 补助拨款办法 q4/909x=
approved assets 核准资产 . %IslLZ
approved basket stock 认可一篮子证券 >OK#n)U`
approved budget 核准预算 [X<Pk
approved charitable donation 认可慈善捐款 \^0 !|
approved charitable institution 认可慈善机构 QjJfE<h
approved currency 核准货币；认可货币 &
pL/
@2+
approved estimates 核准预算 _%B/!)v
approved estimates of expenditure 核准开支预算 *GJ:+U&m[
approved overseas insurer 核准海外保险人 f 0DK>L
approved overseas trust company 核准海外信托公司 P\ AqpQv
approved pooled investment fund 核准汇集投资基金 q(H ip<6p
approved provident fund scheme 认可公积金计划 8eN7VT eb
approved provision 核准拨款 7 \X$7
approved redeemable share 核准可赎回股份 a.q;_5\5`
approved regional stock 认可地区性证券 +P)ys#=
approved retirement scheme 认可退休金计划 cI:-Z{M7z
approved subordinated loan 核准附属贷款 [pL*@9Sa&
arbitrage 套戥；套汇；套利 bY)# v?
arbitrageur 套戥者；套汇者 Xh}&uZ`A
arbitrary amount 临时款项 o/^ 1Wm=
arrangement 措施；安排；协定 k"0;D-lTZ>
arrears 欠款 e>AXXUEf
arrears of pay 欠付薪酬 UFw](%=&M
arrears of revenue 逾期未收税款；逾期未收的帐项 :I Z"D40m"
articles of association 组织章程；组织细则；组织章程细则 2"X~ju
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 `eR 7H>I
ascertainment of profit 确定利润 o_$&XNC_
"Asia Clear" “亚洲结算系统”
