allotment 分配；配股 -&JUg
o=
allotment notice 股份配售通知；配股通知 #T1py@b0zA
allotment of shares 股份分配
`iYiAc
allowable 可获宽免；免税的 F.2<G.9
allowable business loss 可扣除的营业亏损 <R)%K);
allowable expenses 可扣税的支出 8"L#5MO t
allowance 免税额；津贴；备抵；准备金 h
I.@!$~=
allowance for debts 债项的免税额 YvD+Lk' hm
allowance for depreciation by wear and tear 耗损折旧免税额 =e2|:Ba!
allowance for funeral expenses 殡殓费的免税额 ?AC flU_k
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 W($}G_j[B1
allowance for repairs and outgoings 修葺及支出方面的免税额 5+*MqO>
allowance to debtor 给债务人的津贴 :ulOG{z
alteration of capital 资本更改 kR2kV"-l
alternate trustee 候补受托人 36mp+}R#
amalgamation 合并 od=%8z
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #@s[!4)_I
ambit of charges 征税范围；收费范围 \ vj<9ke&
amended valuation 经修订的估值 F?#^wm5TZ
American Commodities Exchange 美国商品交易所 e 4-
American Express Bank Limited 美国运通银行 $VOSd<87
American Stock Exchange 美国证券交易所 ~NT2QY5!K
amortization 摊销 Z<L |WRe
amount due from banks 存放银行同业的款项 ]X
y2km]
amount due from banks abroad 存放海外银行同业的款项 `|maf=SnY5
amount due from holding companies 控股公司欠款 0
@ ]gW
amount due from local banks 存放本港银行同业的款项 ;}v#hKC~
amount due to banks 银行同业的存款 qxKW% {6o
amount due to banks abroad 海外银行同业的存款 DX>Yf}
amount due to holding companies 控股公司存款 -]$q8 Q(hM
amount due to local banks 本港银行同业的存款 hKVj\88
amount due to outport banks 外埠银行同业的存款 jc rLUs+\
amount for note issue 发行纸币的款额 I`k%/ei 38
amount of bond 担保契据的款额 cu{c: z~
amount of consideration 代价款额 cP#vzFB0 >
amount of contribution 供款数额 bMe/jQuL.$
amount of indebtedness 负债款额 %d-|C.
amount of principal of the loan 贷款本金额 D d['e
amount of rates chargeable 应征差饷数额 1dDK(RBbQ
amount of share capital 股本额 ^n Gj 7b
amount of sums assured 承保款额 n~ w.\939@
amount of variation 变动幅度 |^l17veA@
amount of vote 拨款数额 HRQ3v`P.
amount payable 应付款额 @" >^ 2
amount receivable 应收款额 z~8`xn,
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 u^2)oL
analysis 分析 v\&C
]W]
ancillary risk 附属风险 lICpfcc(+
annual account 周年帐目；周年帐目报表；年度决算；年结 90g=&O5@O
annual accounting date 年结日期 fca
Uj9qN
annual allowance 每年免税额；年积金；年度津贴；年津 B^|^hZZ>
annual balance 年度余额 i2 bkgyzB.
annual disposable income 每年可动用收入 p
y \KY R
annual estimates 周年预算 3|++2Z{},
annual fee 年费 KZ eaM
annual general meeting 周年大会 % YgGw:wZ
annual growth rate 年增率；每年增长率 * vFXe_.
annual long-term supplement 长期个案每年补助金 +95:
O 8
annual pensionable emolument 可供计算退休金的年薪 olA 1,8
annual report 年报 i&K-|[3{g
Annual Report on the Consumer Price Index 《消费物价指数年报》 0eJqDCmH
annual return 周年报表；周年申报表；每年报税表格 +\s32o
zg
Annual Return Rules 《周年报表规则》 Q[rmsk 2L'
annual review of consumer prices 每年消费物价回顾 IOL5p*:gz
annual roll-forward basis 逐年延展方式 0c{-$K}
annual salary 年薪 nDG41)|
annual statement 年度报表；年度决算表 { Q?\%4>2
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 d2\#Zlu<
annuitant 年金受益人 #_ (t46
annuity 年金 IA6,P>}N
annuity contract 年金合约 Al93x
annuity on human life 人寿年金 mFk6a{+YX
antecedent debt 先前的债项 ]
[D/=-
ante-dated cheque 倒填日期支票 ve3-GWT{C
anticipated expenditure 预期开支 i>elK <R4
anticipated net profit 预期纯利 VbU*&{j
anticipated revenue 预期收入 0:C ^-zrx
anti-inflation measure 反通货膨胀措施 { tKi8O^Rb
anti-inflationary stance 反通货膨胀立场 K>a@AXC
apparent deficit 表面赤字 + cXd
F
apparent financial solvency 表面偿债能力 RyuI2jEy
apparent partner 表面合伙人 `4Db( ~
application for personal assessment 个人入息课税申请书 xZE% Gf_U
application of fund 资金应用 vx7wW<e%D
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 t a
appointed actuary 委任精算师 rl__3q
appointed auditor 委任核数师；委任审计师 l|jb}9(J
appointed trustee 委任的受托人 T[(4z@d`5
appointer 委任人 =NNA7E7c
apportioned pro rata 按比例分摊 fkHCfcU
apportionment 分配；分摊 ^X\{MW'>4
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 + $CO
apportionment formula 分摊方程式 *
K
#Ci1Q
apportionment of estate duty 遗产税的分摊 Jf</83RZ
appraisal 估价；评估 %^qf0d*
appreciable growth 可观增长 GZx?vSoHh
appreciable impact 显着影响 ^`*p;&(K\^
appreciable increase 可观增长 )O:T\{7+
appreciation 增值；升值 h 0c&}kM
appreciation against other currencies 相对其他货币升值 e$Npo <u
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 o0 &pSCK
appreciation tax 增值税 1RU+d.&D
appropriation 拨款；拨用；拨付 b^dBX
appropriation account 拨款帐目 du5| /
Appropriation Bill 拨款法案 b%_[\((
appropriation-in-aid system 补助拨款办法 _GtG8ebr
approved assets 核准资产 w~|z0;hC
approved basket stock 认可一篮子证券 u^X,ASkQ
approved budget 核准预算
\X]
approved charitable donation 认可慈善捐款 Cn"L*\ o
approved charitable institution 认可慈善机构 y%Wbm&h
approved currency 核准货币；认可货币 K
/A1g.$
approved estimates 核准预算 ~i5t1
approved estimates of expenditure 核准开支预算 7
nl
approved overseas insurer 核准海外保险人 wM0P#+bA\
approved overseas trust company 核准海外信托公司 @\)a&p]a
approved pooled investment fund 核准汇集投资基金 &{=`g+4n
approved provident fund scheme 认可公积金计划 \!J9|
approved provision 核准拨款 \0bZ1"
approved redeemable share 核准可赎回股份 ".|?A9m_
approved regional stock 认可地区性证券 *nYb9.T]i
approved retirement scheme 认可退休金计划 'kE^oX_
approved subordinated loan 核准附属贷款 nNP{>\x;"
arbitrage 套戥；套汇；套利 -guVl 4 V
arbitrageur 套戥者；套汇者 *#&s+h,^
arbitrary amount 临时款项 |)pgUI2O[
arrangement 措施；安排；协定
$hgsWa
arrears 欠款 ptCAtEO72
arrears of pay 欠付薪酬 DcmRb/AP*
arrears of revenue 逾期未收税款；逾期未收的帐项 Ynx.$$`$=
articles of association 组织章程；组织细则；组织章程细则 hcJn y
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 !<AY0fpY
ascertainment of profit 确定利润 ?5U b&{
"Asia Clear" “亚洲结算系统”
