allotment 分配；配股 `jOk6;Z[
allotment notice 股份配售通知；配股通知 [742s]j
allotment of shares 股份分配 [lSQMoi3
allowable 可获宽免；免税的 % ;u"2L0@
allowable business loss 可扣除的营业亏损 ] `q]n
allowable expenses 可扣税的支出
'xnI N u
allowance 免税额；津贴；备抵；准备金 +C,/B
uG
allowance for debts 债项的免税额 q=`n3+N_H~
allowance for depreciation by wear and tear 耗损折旧免税额 2T?Y
allowance for funeral expenses 殡殓费的免税额 uF}B:5 3A
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,G= "wI
allowance for repairs and outgoings 修葺及支出方面的免税额 ,g0t&jITo
allowance to debtor 给债务人的津贴 \ %MsG
alteration of capital 资本更改 b]xoXC6@ t
alternate trustee 候补受托人 k #\j \t-
amalgamation 合并 *[b>]GXd49
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Y}2Sr-@u
ambit of charges 征税范围；收费范围 I#;dS!W"'
amended valuation 经修订的估值 ]s
)Y
">6
American Commodities Exchange 美国商品交易所 ?GhMGpd Mq
American Express Bank Limited 美国运通银行 7hPw a3D^
American Stock Exchange 美国证券交易所 L$);50E
amortization 摊销 U~?mW,iRL
amount due from banks 存放银行同业的款项 s>\^dtG7
amount due from banks abroad 存放海外银行同业的款项 l EHXh2
amount due from holding companies 控股公司欠款 /|}yf/^9X
amount due from local banks 存放本港银行同业的款项 ),Yk53G6c
amount due to banks 银行同业的存款 kkb+qo
amount due to banks abroad 海外银行同业的存款 (4ZO[Ae
amount due to holding companies 控股公司存款 jC}HNiM78
amount due to local banks 本港银行同业的存款
#QcRN?s
amount due to outport banks 外埠银行同业的存款 |nLq
4.
amount for note issue 发行纸币的款额 ir{
4 k
amount of bond 担保契据的款额 6`7bk35B
amount of consideration 代价款额 ibwV #6
amount of contribution 供款数额 Rcw[`q3/
amount of indebtedness 负债款额 4 <E < sD
amount of principal of the loan 贷款本金额 [Y, L=p
amount of rates chargeable 应征差饷数额 OX]P;#4t U
amount of share capital 股本额 }
d8\ Jg
amount of sums assured 承保款额 Qhc; Zl
amount of variation 变动幅度 olxxs(
amount of vote 拨款数额 8>x' . 8
amount payable 应付款额 &) ||~
amount receivable 应收款额 W 1)<!nwA
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 p-EU"O
analysis 分析 ZADMtsk
ancillary risk 附属风险
~@-r
annual account 周年帐目；周年帐目报表；年度决算；年结 ^^B_z|;Aa
annual accounting date 年结日期 h. ftl2>
annual allowance 每年免税额；年积金；年度津贴；年津 8c9<kGm$E
annual balance 年度余额 z^& $6c_
annual disposable income 每年可动用收入 GGcODjY>
annual estimates 周年预算 aTeW# :m
annual fee 年费 4~FRE)8
annual general meeting 周年大会 O
j:I @c
annual growth rate 年增率；每年增长率 RU6c 8>"
annual long-term supplement 长期个案每年补助金 l ic-68T
annual pensionable emolument 可供计算退休金的年薪 ,t wB" *
annual report 年报 5%fW X'mS
Annual Report on the Consumer Price Index 《消费物价指数年报》 GU @#\3
annual return 周年报表；周年申报表；每年报税表格 ceCO *m~
Annual Return Rules 《周年报表规则》 n4+q7
annual review of consumer prices 每年消费物价回顾 U\j g X
annual roll-forward basis 逐年延展方式 Y[}A4`
annual salary 年薪 !P ^Mo> "
annual statement 年度报表；年度决算表 CX\XaM)l
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 wJq$yqos{
annuitant 年金受益人 tQN rDp+
annuity 年金 9"gu >
annuity contract 年金合约 Mb\(52`)Q
annuity on human life 人寿年金 D g0rVV6c
antecedent debt 先前的债项
NqOX);'L0
ante-dated cheque 倒填日期支票 ?{ `7W>G
anticipated expenditure 预期开支 a9{NAyl<oo
anticipated net profit 预期纯利 i}v.x
anticipated revenue 预期收入 p0zC(v 0*
anti-inflation measure 反通货膨胀措施 `#`jU"T |
anti-inflationary stance 反通货膨胀立场 4\v &8">LL
apparent deficit 表面赤字 `
Z5dRLrd
apparent financial solvency 表面偿债能力 s>L.V2!$0
apparent partner 表面合伙人 ~ |A0*
application for personal assessment 个人入息课税申请书 "qR, V9\
application of fund 资金应用 /Qr`au
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 5<v1v&
appointed actuary 委任精算师 p ?cc Bq
appointed auditor 委任核数师；委任审计师 QQV8Vlv"
appointed trustee 委任的受托人 HZ Wt >f
appointer 委任人 'plUs<A
apportioned pro rata 按比例分摊 `\\s%}vZ*T
apportionment 分配；分摊 |D/a}Av>B
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2Z
uo).2a.
apportionment formula 分摊方程式 $rr@3H+
apportionment of estate duty 遗产税的分摊 R*lq7n9
appraisal 估价；评估 @d 7V@F0d
appreciable growth 可观增长 Z/?{{}H+
appreciable impact 显着影响 {xov8 M
appreciable increase 可观增长 t? 6 et1~
appreciation 增值；升值 4E=v)C'
appreciation against other currencies 相对其他货币升值 @/^mFqr2
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 z5M6
appreciation tax 增值税 kVKAG
\F
appropriation 拨款；拨用；拨付 rg >2tgA
appropriation account 拨款帐目 QOg >|"KL
Appropriation Bill 拨款法案
a oU"
appropriation-in-aid system 补助拨款办法 <Y U4RZ
approved assets 核准资产 sr&W+4T
approved basket stock 认可一篮子证券 81s
} 4
approved budget 核准预算 v7./u4S|V
approved charitable donation 认可慈善捐款 BPt? 3tC
approved charitable institution 认可慈善机构 VlA]A,P}i
approved currency 核准货币；认可货币 JOt( r}gU
approved estimates 核准预算 \ DZ
.#=d
approved estimates of expenditure 核准开支预算 2 Kjd!~Z$
approved overseas insurer 核准海外保险人
23L>)Q
approved overseas trust company 核准海外信托公司 p 2t0 4p!
approved pooled investment fund 核准汇集投资基金 hPBBXj/=
approved provident fund scheme 认可公积金计划 1a{r1([)
approved provision 核准拨款 n^ fUKi*;
approved redeemable share 核准可赎回股份 M;AD L|
approved regional stock 认可地区性证券 eU%4 9 A
approved retirement scheme 认可退休金计划 W>d)(
approved subordinated loan 核准附属贷款 FV
"pJ
arbitrage 套戥；套汇；套利 =NC??e {
arbitrageur 套戥者；套汇者 (iir,Ks2C
arbitrary amount 临时款项 U6@c)_* <
arrangement 措施；安排；协定
Fl= H5HR
arrears 欠款 Ta?}n^V?;
arrears of pay 欠付薪酬 Zc1x"j
arrears of revenue 逾期未收税款；逾期未收的帐项 /ugyUpyg
articles of association 组织章程；组织细则；组织章程细则 b1 w@toc
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
iD_
y@+iz
ascertainment of profit 确定利润 )< G(C,!,.
"Asia Clear" “亚洲结算系统”
