allotment 分配；配股 h1_Z&VJ
allotment notice 股份配售通知；配股通知 GL
n M1
allotment of shares 股份分配 xgk~%X%K
allowable 可获宽免；免税的 0-Mzb{n5
allowable business loss 可扣除的营业亏损 :{%[6lE^G
allowable expenses 可扣税的支出 %,T*[d &i
allowance 免税额；津贴；备抵；准备金 m]n2wmE3n
allowance for debts 债项的免税额 DB|1Sqjsn
allowance for depreciation by wear and tear 耗损折旧免税额 :H] d1
allowance for funeral expenses 殡殓费的免税额 (ghI$oH
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 KsKE#])&l
allowance for repairs and outgoings 修葺及支出方面的免税额 dxX` \{E
allowance to debtor 给债务人的津贴 R;OPY?EeW
alteration of capital 资本更改 ^ +>*Y=fl
alternate trustee 候补受托人 #~
x7G
amalgamation 合并 `]KX`xGK
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 b? );
D
ambit of charges 征税范围；收费范围 \bARp z?a
amended valuation 经修订的估值 OFtaOjsyUa
American Commodities Exchange 美国商品交易所 G Aj%o]}u
American Express Bank Limited 美国运通银行 D;R~!3f./b
American Stock Exchange 美国证券交易所 b?}mQ!
amortization 摊销 QY;(Ny/(y
amount due from banks 存放银行同业的款项 WoTeIkM9
amount due from banks abroad 存放海外银行同业的款项 q/b+V)V
amount due from holding companies 控股公司欠款 Py; 5z
amount due from local banks 存放本港银行同业的款项 p~ w] ~\
amount due to banks 银行同业的存款 O)
q4^A E$
amount due to banks abroad 海外银行同业的存款 ^\ [p6>
amount due to holding companies 控股公司存款 KL_ /f
amount due to local banks 本港银行同业的存款 $S#Z>d*1!
amount due to outport banks 外埠银行同业的存款 |]< 3cW+
amount for note issue 发行纸币的款额 x9 > ho
amount of bond 担保契据的款额 T~E;@weR
amount of consideration 代价款额 _KM?
?&
amount of contribution 供款数额 <wS J K
amount of indebtedness 负债款额 Ih.+-!w
amount of principal of the loan 贷款本金额
'FX M7D
amount of rates chargeable 应征差饷数额 MH.+pqIv^
amount of share capital 股本额 [BE_^d5&
amount of sums assured 承保款额 uMQI Aapb
amount of variation 变动幅度 rDWAZ<;;
amount of vote 拨款数额 FSM M
amount payable 应付款额
e}uK"dl(
amount receivable 应收款额 ?, pwYT0g
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X
M:BMd|
analysis 分析 RhowhQ) G
ancillary risk 附属风险 uz!8=,DFw
annual account 周年帐目；周年帐目报表；年度决算；年结 sBadiDG~9
annual accounting date 年结日期 NVM_.v L
annual allowance 每年免税额；年积金；年度津贴；年津 64u(X^i
annual balance 年度余额
o
]*yI[\
annual disposable income 每年可动用收入 #|sE]\bsH
annual estimates 周年预算 PLz{EQ[cV
annual fee 年费 hQ|mow@Zmz
annual general meeting 周年大会 }+ !"mJx@
annual growth rate 年增率；每年增长率 v[
iJ(C_
annual long-term supplement 长期个案每年补助金 (,I:m[0
annual pensionable emolument 可供计算退休金的年薪 {]dx Fhe)
annual report 年报 p
:xyy*I
Annual Report on the Consumer Price Index 《消费物价指数年报》 N?qETp -:
annual return 周年报表；周年申报表；每年报税表格 (9u`(|x
Annual Return Rules 《周年报表规则》 J@-'IJ
annual review of consumer prices 每年消费物价回顾 x Q"uC!Gu4
annual roll-forward basis 逐年延展方式 F7<mm7BGZ
annual salary 年薪 (u 7Lh>6%
annual statement 年度报表；年度决算表 Xe);LhDC
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 Ir J SU_
annuitant 年金受益人 9Kd=GL_
annuity 年金 gCg hWg{S
annuity contract 年金合约 0cmd +`
annuity on human life 人寿年金 je mb/ :E
antecedent debt 先前的债项 QP'sS*saJ
ante-dated cheque 倒填日期支票 I2/am8!u%
anticipated expenditure 预期开支 =aVvv+T
anticipated net profit 预期纯利 |5vJ:'` I
anticipated revenue 预期收入 8|Tqk,/pD
anti-inflation measure 反通货膨胀措施 G u `xJ
anti-inflationary stance 反通货膨胀立场 lj]M 1zEz&
apparent deficit 表面赤字 KiXfR\S~C
apparent financial solvency 表面偿债能力 8[@,i|kgg0
apparent partner 表面合伙人 C|]c#X2t3
application for personal assessment 个人入息课税申请书 4pL'c@'
application of fund 资金应用 q?LOtN? o
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
vGi<" Sn7
appointed actuary 委任精算师 ~u*4k:2H
appointed auditor 委任核数师；委任审计师 uf?;;wg
appointed trustee 委任的受托人 w,IJ44f ^%
appointer 委任人 x_7$g<n
apportioned pro rata 按比例分摊 RJ?)O#}
apportionment 分配；分摊 ]C^ #)7
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 X
uP%/\
apportionment formula 分摊方程式 z YaFbNi
apportionment of estate duty 遗产税的分摊 CNRSc 4Le
appraisal 估价；评估 ?eTZ>o.p/
appreciable growth 可观增长 % i?
appreciable impact 显着影响 HW[&q
appreciable increase 可观增长 "7sv@I_j
appreciation 增值；升值 zYM2`(Z
5B
appreciation against other currencies 相对其他货币升值 B9"d7E#wHF
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?Q_ @@)
appreciation tax 增值税 7NJl+*u
appropriation 拨款；拨用；拨付 #bt z94/~O
appropriation account 拨款帐目 %sc w]oF
Appropriation Bill 拨款法案 ;\th.!'rn
appropriation-in-aid system 补助拨款办法 uV gA <*0
approved assets 核准资产 NzZ(N z5
approved basket stock 认可一篮子证券 pq0Z<b;2
approved budget 核准预算 fm Y x
approved charitable donation 认可慈善捐款 /[ m7~B]QE
approved charitable institution 认可慈善机构 n_{&dVE
approved currency 核准货币；认可货币 Dh^l :q+c
approved estimates 核准预算 %
rB,Gl:)g
approved estimates of expenditure 核准开支预算 OR&pGoW
approved overseas insurer 核准海外保险人 $/^Y(0
approved overseas trust company 核准海外信托公司 6Zpa[,g m
approved pooled investment fund 核准汇集投资基金 [ DpOI
approved provident fund scheme 认可公积金计划 !9gpuS[
approved provision 核准拨款 G!`%.tH
approved redeemable share 核准可赎回股份
_*}D@yy&
approved regional stock 认可地区性证券 Hva!6vwO%O
approved retirement scheme 认可退休金计划 t _ CMsp
approved subordinated loan 核准附属贷款 ExS&fUn `C
arbitrage 套戥；套汇；套利 !=30 s;-
arbitrageur 套戥者；套汇者 n%h00 9 -5
arbitrary amount 临时款项 e3n^$'/\r
arrangement 措施；安排；协定 iO m&(2/
arrears 欠款 "u^2 ! d
arrears of pay 欠付薪酬 7Vf X E/
arrears of revenue 逾期未收税款；逾期未收的帐项 idBd aZg
articles of association 组织章程；组织细则；组织章程细则 +Q"s!\5
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 R;AcAJ;
ascertainment of profit 确定利润 8r}tf3xMCM
"Asia Clear" “亚洲结算系统”
