allotment 分配；配股 :X`J1E]Rjd
allotment notice 股份配售通知；配股通知 YVW!u6W'[6
allotment of shares 股份分配 0HxF#SlKM
allowable 可获宽免；免税的 f "
Iv
allowable business loss 可扣除的营业亏损 $ a5K
allowable expenses 可扣税的支出 y'pG'"U]_
allowance 免税额；津贴；备抵；准备金 3Q`'C7Pi
allowance for debts 债项的免税额 A ;kAAM
allowance for depreciation by wear and tear 耗损折旧免税额
a+] =3o
allowance for funeral expenses 殡殓费的免税额 yxA0#6 so
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 HM[BFF[;/
allowance for repairs and outgoings 修葺及支出方面的免税额 :l9 C7o
allowance to debtor 给债务人的津贴 $g| g}>Sc
alteration of capital 资本更改 /h2`?~k+
alternate trustee 候补受托人 pd X9G
amalgamation 合并 ^O892 - R
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~=c^ Oo:
ambit of charges 征税范围；收费范围
P$4?-AZ
amended valuation 经修订的估值 N pRC3^
American Commodities Exchange 美国商品交易所 3*arW|Xm
American Express Bank Limited 美国运通银行 0W=IuPDU
American Stock Exchange 美国证券交易所 A H#e>kU^
amortization 摊销 OH=Ffy F,
amount due from banks 存放银行同业的款项 5g JQr%pS
amount due from banks abroad 存放海外银行同业的款项 e[e2X<&0RT
amount due from holding companies 控股公司欠款 @&M $`b
^
amount due from local banks 存放本港银行同业的款项 Lwv9oa|
amount due to banks 银行同业的存款 j@9nX4Z
amount due to banks abroad 海外银行同业的存款 >J
8?n,*
amount due to holding companies 控股公司存款 !4z"a@$
amount due to local banks 本港银行同业的存款 NWNgh/9?
amount due to outport banks 外埠银行同业的存款 PiH#9X B
amount for note issue 发行纸币的款额 T@Q.m.iV4
amount of bond 担保契据的款额 r2&{R!Fj`
amount of consideration 代价款额
;\iQZ~
amount of contribution 供款数额 [;.zl1S <
amount of indebtedness 负债款额 u8[X\f
amount of principal of the loan 贷款本金额
,:z@Ji
amount of rates chargeable 应征差饷数额 MCYrsgg}
amount of share capital 股本额 <w,aS;v6jp
amount of sums assured 承保款额 N$=<6eQm
amount of variation 变动幅度 jliKMd<?
amount of vote 拨款数额 (iS94}-)
amount payable 应付款额 %|,j'V$
amount receivable 应收款额 \< z{ @
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ul% q6=f)
analysis 分析 X$st{@}ZB
ancillary risk 附属风险 &2) mpY8xQ
annual account 周年帐目；周年帐目报表；年度决算；年结 8o4
vA,
annual accounting date 年结日期 a{u)~: /G
annual allowance 每年免税额；年积金；年度津贴；年津 &_-~kU1K^
annual balance 年度余额 =n#xnZ3
annual disposable income 每年可动用收入 4`*j
F'N[
annual estimates 周年预算 * |,V$
annual fee 年费 +" d{P,[3J
annual general meeting 周年大会 >eU;lru2Q
annual growth rate 年增率；每年增长率 ex29rL3
annual long-term supplement 长期个案每年补助金 Wxg|jP$~
annual pensionable emolument 可供计算退休金的年薪 e1 '_]
annual report 年报 8`*`4m
Annual Report on the Consumer Price Index 《消费物价指数年报》 u|w[ b9^r
annual return 周年报表；周年申报表；每年报税表格 ?. ~@ lE
Annual Return Rules 《周年报表规则》 _ :][{W#
annual review of consumer prices 每年消费物价回顾 L:%h]-
annual roll-forward basis 逐年延展方式 OY@/18D<>
annual salary 年薪 Z~P5SEg
annual statement 年度报表；年度决算表 q=6M3OnS>
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 G-;pMF
P(?
annuitant 年金受益人 2 K`
hH
annuity 年金 n aAZR*(A
annuity contract 年金合约 &Wn!W
annuity on human life 人寿年金 -a ec1+o
antecedent debt 先前的债项 ,D#~% kq~
ante-dated cheque 倒填日期支票 p_mP'
anticipated expenditure 预期开支 b2:CFtH 5
anticipated net profit 预期纯利 >B3_ P4pW9
anticipated revenue 预期收入 .-<o [(s
anti-inflation measure 反通货膨胀措施 jI y'mGaG
anti-inflationary stance 反通货膨胀立场 ]i{-@Ven
apparent deficit 表面赤字 Pw+
cpM 8<
apparent financial solvency 表面偿债能力 WMYvE \"
apparent partner 表面合伙人 T T29 LC@
application for personal assessment 个人入息课税申请书 ThF
I=K
application of fund 资金应用 :MJTmpq,
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 'jfI1 ]q
appointed actuary 委任精算师 -1U ]@s
appointed auditor 委任核数师；委任审计师 *!B,|]wq=
appointed trustee 委任的受托人 a}=)b#T`
appointer 委任人 m@ TU2
apportioned pro rata 按比例分摊 %)]{*#N4
apportionment 分配；分摊 7<X_\,I
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1tfm\/V}ho
apportionment formula 分摊方程式 i5:fn@&
apportionment of estate duty 遗产税的分摊 t&-7AjS5
appraisal 估价；评估 /J5wwQ
(:
appreciable growth 可观增长 /pV^w
appreciable impact 显着影响 Knn$<!>
appreciable increase 可观增长 j1>1vD-`T
appreciation 增值；升值 l$z-'
appreciation against other currencies 相对其他货币升值 6 R"& !.ZF
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 HbV[L)zYG
appreciation tax 增值税 :5p`H
appropriation 拨款；拨用；拨付 Vbz$dpT
appropriation account 拨款帐目 _jP]ifu`
Appropriation Bill 拨款法案 0~"{z >s '
appropriation-in-aid system 补助拨款办法 ?|{P]i?)'
approved assets 核准资产 7TlOF
approved basket stock 认可一篮子证券 l? 7D0
approved budget 核准预算 ld}- }W-cq
approved charitable donation 认可慈善捐款 .hn "NXy
approved charitable institution 认可慈善机构 k`xPf\^tf
approved currency 核准货币；认可货币 (AV j_Cw
approved estimates 核准预算 |"\A5v|1
approved estimates of expenditure 核准开支预算 PYW~x@]k%,
approved overseas insurer 核准海外保险人 CSIW|R@
approved overseas trust company 核准海外信托公司 &@nI(PXv
approved pooled investment fund 核准汇集投资基金 j#. Aiy:,
approved provident fund scheme 认可公积金计划 Z+FJ cvYx
approved provision 核准拨款 EtKy?]i
approved redeemable share 核准可赎回股份 ,uK
}$l
approved regional stock 认可地区性证券 /_>S0
approved retirement scheme 认可退休金计划 ;5dJ 5_ }
approved subordinated loan 核准附属贷款 ?3 "lI,!0
arbitrage 套戥；套汇；套利
+>Y2luR1
arbitrageur 套戥者；套汇者 }eSaF@.
arbitrary amount 临时款项 arET2( h
arrangement 措施；安排；协定 kp LDK81I
arrears 欠款 HZ )z^K?1
arrears of pay 欠付薪酬 RQ!kVM@
arrears of revenue 逾期未收税款；逾期未收的帐项 sYYN T*
articles of association 组织章程；组织细则；组织章程细则 0.=dOz r
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 !w{4FE74
ascertainment of profit 确定利润 G[ @RZ~o4
"Asia Clear" “亚洲结算系统”
