allotment 分配；配股 <1
;pyw
y
allotment notice 股份配售通知；配股通知 5G$
5d:[(
allotment of shares 股份分配 M}Xf<:g)
allowable 可获宽免；免税的 NCl@C$W9q
allowable business loss 可扣除的营业亏损 i8 3[':
allowable expenses 可扣税的支出 L0GQH;Y,h
allowance 免税额；津贴；备抵；准备金 "\ =Phqw
allowance for debts 债项的免税额 h_Sk X@"/-
allowance for depreciation by wear and tear 耗损折旧免税额 w4M;e;8m[U
allowance for funeral expenses 殡殓费的免税额 PC|ul{[*}
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 (OA4H1DL^
allowance for repairs and outgoings 修葺及支出方面的免税额 1Kd6tnX
allowance to debtor 给债务人的津贴 6CSoQ|c{
alteration of capital 资本更改 4I&Mdt<^D
alternate trustee 候补受托人 =|8hG*D8
amalgamation 合并 `#vbV /sM
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 p@[
fZj
ambit of charges 征税范围；收费范围 VqxK5
amended valuation 经修订的估值 jL'`M%8O
American Commodities Exchange 美国商品交易所 \ Ce*5h
American Express Bank Limited 美国运通银行 a6 1!j>Kx
American Stock Exchange 美国证券交易所 JbQY{z !
amortization 摊销 1:>F{g
amount due from banks 存放银行同业的款项 iRbe$v&N
amount due from banks abroad 存放海外银行同业的款项 9%1J..c
amount due from holding companies 控股公司欠款 m^=El7+
amount due from local banks 存放本港银行同业的款项 '4Fwh]Ee
amount due to banks 银行同业的存款 lk[Y6yE
amount due to banks abroad 海外银行同业的存款 JodD6 ;P
amount due to holding companies 控股公司存款 e =r
b
amount due to local banks 本港银行同业的存款 ic"8'Rwb
amount due to outport banks 外埠银行同业的存款 ~E!kx
amount for note issue 发行纸币的款额 ;BYuNQr
amount of bond 担保契据的款额 8ZLHN',
amount of consideration 代价款额 D9?.Ru0.
amount of contribution 供款数额 Hmt2~>FI[
amount of indebtedness 负债款额 =0 !j"z=
amount of principal of the loan 贷款本金额
KROD (
amount of rates chargeable 应征差饷数额 xwi6#>
amount of share capital 股本额 RS
l*u[fB
amount of sums assured 承保款额 VpSpj/\m)'
amount of variation 变动幅度 _SJ:|I
amount of vote 拨款数额 $/B~ bJC
amount payable 应付款额 32j}ep.*
amount receivable 应收款额 7 )r L<+
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {]Hv*{ ]
analysis 分析 /jGV[_Q=P
ancillary risk 附属风险 Wpi3 5JrC
annual account 周年帐目；周年帐目报表；年度决算；年结 V)N{ Fr)&
annual accounting date 年结日期 " H<us?r{
annual allowance 每年免税额；年积金；年度津贴；年津 7C vBE;i
annual balance 年度余额 B4wRwrVI>
annual disposable income 每年可动用收入 %^vT7c>
annual estimates 周年预算 )>S,#_e*b
annual fee 年费 A`ajsZ{q,
annual general meeting 周年大会 : -d_
annual growth rate 年增率；每年增长率 rp{|{>'`.q
annual long-term supplement 长期个案每年补助金 GNe^ ~
annual pensionable emolument 可供计算退休金的年薪 K +3=gBU*w
annual report 年报 ? Rx(@
Annual Report on the Consumer Price Index 《消费物价指数年报》 7t:tS7{}
annual return 周年报表；周年申报表；每年报税表格 $2?j2}M
Annual Return Rules 《周年报表规则》 J} :.I>
annual review of consumer prices 每年消费物价回顾 )1KyUQ\ e
annual roll-forward basis 逐年延展方式 i i- AE L
annual salary 年薪 ;}"Eqq :
annual statement 年度报表；年度决算表 |E.BGdS
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 OTdijQLY
annuitant 年金受益人 \m
G Y'0
annuity 年金 vIbM@Y4
'?
annuity contract 年金合约 1/2cb-V
annuity on human life 人寿年金 ``Q6R2[|)
antecedent debt 先前的债项 Np/\ }J&IF
ante-dated cheque 倒填日期支票 KP >9hEh
anticipated expenditure 预期开支 Mjy:k|aY"
anticipated net profit 预期纯利 HP1QI/*v
anticipated revenue 预期收入 R
]iV
;j|
anti-inflation measure 反通货膨胀措施 Wi'}d6c
anti-inflationary stance 反通货膨胀立场 yi>A ogQ,
apparent deficit 表面赤字 Jt@
lH
apparent financial solvency 表面偿债能力 tmooS7\a
apparent partner 表面合伙人 Xa?O)Bq .
application for personal assessment 个人入息课税申请书 |#kY_d)10
application of fund 资金应用 ,7]hjf_h
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 xI{4<m/0N
appointed actuary 委任精算师 .t5.(0Xk[A
appointed auditor 委任核数师；委任审计师 )J}v.8
appointed trustee 委任的受托人 AXW.`~ 4
appointer 委任人 '#Au~5
apportioned pro rata 按比例分摊 hEQyaDD;
apportionment 分配；分摊 $2?AJ/2r$b
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 P< <+;']
apportionment formula 分摊方程式 0)332}Oh
apportionment of estate duty 遗产税的分摊 =abcLrf2G
appraisal 估价；评估 _>R aw
appreciable growth 可观增长 89g
a+#7
appreciable impact 显着影响 `KFEz
v
appreciable increase 可观增长 R[ a-"
appreciation 增值；升值 '\tI|
appreciation against other currencies 相对其他货币升值 ehr-o7](
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %+N]$Q
appreciation tax 增值税 ]VRa4ZB{u
appropriation 拨款；拨用；拨付 :_~.Nt
appropriation account 拨款帐目 ir_XU/ve
Appropriation Bill 拨款法案 b-s N#'TDg
appropriation-in-aid system 补助拨款办法 f\]?,
approved assets 核准资产
D}98ZKi
approved basket stock 认可一篮子证券 ^{4BcM 7eH
approved budget 核准预算 H@=oVyn/
approved charitable donation 认可慈善捐款 G`Nw]_
Z
_
approved charitable institution 认可慈善机构 Z~~6y6p
approved currency 核准货币；认可货币
X8$Mzeq
approved estimates 核准预算 t]$n ~!
approved estimates of expenditure 核准开支预算 s)a-ky(
approved overseas insurer 核准海外保险人 `$B?TNuch7
approved overseas trust company 核准海外信托公司 %8FfP5#
approved pooled investment fund 核准汇集投资基金 i[!|0U`p
approved provident fund scheme 认可公积金计划 *c $[U{Px
approved provision 核准拨款
vW 1^
approved redeemable share 核准可赎回股份 rPaJ<>Kz
approved regional stock 认可地区性证券 73;Y(uh9
approved retirement scheme 认可退休金计划 p%I'd^}.!
approved subordinated loan 核准附属贷款 )!2@v@SQ
arbitrage 套戥；套汇；套利 9&n9J^3L
arbitrageur 套戥者；套汇者 uL`#@nI
arbitrary amount 临时款项 QnWE;zN[7A
arrangement 措施；安排；协定 mgAjD .
arrears 欠款 'f\9' v
arrears of pay 欠付薪酬 4>*=q*<V5E
arrears of revenue 逾期未收税款；逾期未收的帐项 e= IdqkJ%
articles of association 组织章程；组织细则；组织章程细则 w s'e
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 _ ;j1g%
ascertainment of profit 确定利润 Wigt TAh4
"Asia Clear" “亚洲结算系统”
