allotment 分配；配股 W !JEl|]
allotment notice 股份配售通知；配股通知 vw
:&c.zd
allotment of shares 股份分配 DJ` xCs!R
allowable 可获宽免；免税的 c G {
allowable business loss 可扣除的营业亏损 6foiN W+
allowable expenses 可扣税的支出 j:U6q,f]
allowance 免税额；津贴；备抵；准备金 xXCsJ9 ]
allowance for debts 债项的免税额 c"P:p%\m&u
allowance for depreciation by wear and tear 耗损折旧免税额 % rO)w?
allowance for funeral expenses 殡殓费的免税额 0P;\ :-&p
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ]>[ 0DX]j
allowance for repairs and outgoings 修葺及支出方面的免税额 w{ P l
allowance to debtor 给债务人的津贴 mp8Zb& Ggb
alteration of capital 资本更改 Q}#xfrprF
alternate trustee 候补受托人 o_&Qb^W
amalgamation 合并 !* o{xq
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !J[! i"e
ambit of charges 征税范围；收费范围
D[` ~=y(
amended valuation 经修订的估值 vJ e c+a
American Commodities Exchange 美国商品交易所 &}d5' IRT
American Express Bank Limited 美国运通银行 OV`li#H
American Stock Exchange 美国证券交易所 T1;>qgp4b
amortization 摊销 R#!Urhh
amount due from banks 存放银行同业的款项 = VMELk!z
amount due from banks abroad 存放海外银行同业的款项 Nt687
amount due from holding companies 控股公司欠款 bSa]={}L(
amount due from local banks 存放本港银行同业的款项 ]j]<CqG
amount due to banks 银行同业的存款 Kf`/ Gc!
amount due to banks abroad 海外银行同业的存款 -_bDbYL
amount due to holding companies 控股公司存款 x M{ SFF
amount due to local banks 本港银行同业的存款 9[h8Dy
amount due to outport banks 外埠银行同业的存款 )*&61
amount for note issue 发行纸币的款额 M|7][! <G!
amount of bond 担保契据的款额 omI"xx
amount of consideration 代价款额 a 0
's6C
amount of contribution 供款数额 d3NER} f4V
amount of indebtedness 负债款额 fJ +4H4K
amount of principal of the loan 贷款本金额 ps33&
amount of rates chargeable 应征差饷数额 zICr p
amount of share capital 股本额 9/{ 8Y &
amount of sums assured 承保款额 q
s iV
amount of variation 变动幅度 ld#YXJ;P.k
amount of vote 拨款数额 "g5 MltH
amount payable 应付款额 `bWc<4T
amount receivable 应收款额 er<_;"`1
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {dlG3P='`f
analysis 分析 I( < Trn
ancillary risk 附属风险 k0 D):
annual account 周年帐目；周年帐目报表；年度决算；年结 "
"S&zN
annual accounting date 年结日期 Ss:'H H4
annual allowance 每年免税额；年积金；年度津贴；年津 |}@teN^J*U
annual balance 年度余额 %yK- Q,'O
annual disposable income 每年可动用收入 3?TUt{3g
annual estimates 周年预算 V-18~+F~"a
annual fee 年费 K6 ,d{n
annual general meeting 周年大会 G<Urj+3/Xo
annual growth rate 年增率；每年增长率 &_' evZ8
annual long-term supplement 长期个案每年补助金 lDVgW}o@
annual pensionable emolument 可供计算退休金的年薪 ~;uU{TT
annual report 年报 CKX3t:HP0
Annual Report on the Consumer Price Index 《消费物价指数年报》 yO@@-)$[y
annual return 周年报表；周年申报表；每年报税表格 d f/7u}>9
Annual Return Rules 《周年报表规则》 KO N^
annual review of consumer prices 每年消费物价回顾 TJ|do`fw >
annual roll-forward basis 逐年延展方式 qA t#0
annual salary 年薪 ]'Gz~Z%>F
annual statement 年度报表；年度决算表 ;X+cS ,h
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 R tEx
WTc
annuitant 年金受益人 Fe2t[y:8h
annuity 年金 K14 v6d
annuity contract 年金合约 zL3I!& z2
annuity on human life 人寿年金 A(z
m
antecedent debt 先前的债项 a[=ub256S
ante-dated cheque 倒填日期支票 rj/nn)vv;
anticipated expenditure 预期开支 )Jh:~9L%='
anticipated net profit 预期纯利 \)W Z D
anticipated revenue 预期收入 TXqtE("BDl
anti-inflation measure 反通货膨胀措施 0|,Ij $
anti-inflationary stance 反通货膨胀立场 ()<?^lr33
apparent deficit 表面赤字 [S0wwWU |0
apparent financial solvency 表面偿债能力 $p*.[)
apparent partner 表面合伙人 M2nUY`%#v
application for personal assessment 个人入息课税申请书 7_J0[ C!G
application of fund 资金应用 3S
@)Ans
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 sVe<l mL
appointed actuary 委任精算师 )ib$*dmUP
appointed auditor 委任核数师；委任审计师 W)L* zVj~
appointed trustee 委任的受托人 <(1[n
pS&+
appointer 委任人 +5GPU 9k
apportioned pro rata 按比例分摊 $Qxy@vU
apportionment 分配；分摊 m@YK8 c#$
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Lc( eY{CY
apportionment formula 分摊方程式 K*M1 $@5
apportionment of estate duty 遗产税的分摊 ),2|TlQ
appraisal 估价；评估 (/ -90u
appreciable growth 可观增长 3il$V78|
appreciable impact 显着影响 x#hSN|'"
appreciable increase 可观增长 k h6n(B\
appreciation 增值；升值 V /RV, K1/
appreciation against other currencies 相对其他货币升值 SQ<{X/5
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 K1p. {
appreciation tax 增值税 xRZ/[1f!
appropriation 拨款；拨用；拨付 r-a0XNS*
appropriation account 拨款帐目 T&j:g g
Appropriation Bill 拨款法案 ^_BjO(b'e
appropriation-in-aid system 补助拨款办法 9zm2}6r4
approved assets 核准资产 ;_0frX
approved basket stock 认可一篮子证券 md lMciP
approved budget 核准预算 EtQ:x$S_
approved charitable donation 认可慈善捐款 [E
K@f,iM
approved charitable institution 认可慈善机构 ,x?Jrcx~'C
approved currency 核准货币；认可货币 gP>W* ]0r1
approved estimates 核准预算 li0)<("/
approved estimates of expenditure 核准开支预算 BE!l{
approved overseas insurer 核准海外保险人 J|([(
approved overseas trust company 核准海外信托公司 5yjG\ ~
approved pooled investment fund 核准汇集投资基金 m=a^t
approved provident fund scheme 认可公积金计划 -] G=Q1 1
approved provision 核准拨款 ?
U
=Mdw
approved redeemable share 核准可赎回股份 |O;vWn'U2
approved regional stock 认可地区性证券 u"8KH
u5C@
approved retirement scheme 认可退休金计划 2s}G6'xE]P
approved subordinated loan 核准附属贷款 ^-F#"i|Cn
arbitrage 套戥；套汇；套利 `rV
-,-r@
arbitrageur 套戥者；套汇者 &w
:0ad|
arbitrary amount 临时款项 &AVX03P
arrangement 措施；安排；协定 g!Ui|]BI9
arrears 欠款 2 ]n4)vv,
arrears of pay 欠付薪酬 WP'.o
arrears of revenue 逾期未收税款；逾期未收的帐项
j} w
articles of association 组织章程；组织细则；组织章程细则 cv. j
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 c= aZ[
ascertainment of profit 确定利润 qRq4PQ@
"Asia Clear" “亚洲结算系统”
