allotment 分配；配股 rTIu '
allotment notice 股份配售通知；配股通知 Gs,:$Im
allotment of shares 股份分配 \:WWrY8&
allowable 可获宽免；免税的 `.W2t5 Y
allowable business loss 可扣除的营业亏损 #_w
q#rF
allowable expenses 可扣税的支出 ,KW
Q
6
allowance 免税额；津贴；备抵；准备金 \xkKgI/
allowance for debts 债项的免税额 bx8](cT_
allowance for depreciation by wear and tear 耗损折旧免税额 TJO$r6&
allowance for funeral expenses 殡殓费的免税额 ` x9Eo4(/
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 E[] 5Od5#
allowance for repairs and outgoings 修葺及支出方面的免税额 rGyAzL]
allowance to debtor 给债务人的津贴 YB5"i9T2
alteration of capital 资本更改 `OBzOM
alternate trustee 候补受托人 8Y?M:^f~
amalgamation 合并 ,t
wx4r^
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !mmMAsd,
ambit of charges 征税范围；收费范围 J,2V&WuV0r
amended valuation 经修订的估值 "+F'WCJ-(*
American Commodities Exchange 美国商品交易所 " <!U
American Express Bank Limited 美国运通银行 MEiP&=gX!
American Stock Exchange 美国证券交易所 ^a4z*#IOr
amortization 摊销 * j %x
amount due from banks 存放银行同业的款项 qz-QVY ,
amount due from banks abroad 存放海外银行同业的款项 WTJ
0Q0U
amount due from holding companies 控股公司欠款 a[-!X7,IU
amount due from local banks 存放本港银行同业的款项 l
M6pYYEq=
amount due to banks 银行同业的存款 d#g))f;
amount due to banks abroad 海外银行同业的存款
5I622 d
amount due to holding companies 控股公司存款 `@/)S^jBau
amount due to local banks 本港银行同业的存款 Q d[_W^QI
amount due to outport banks 外埠银行同业的存款
9r!8BjA
amount for note issue 发行纸币的款额 -zR
<m
amount of bond 担保契据的款额 *2G6Q
g F
amount of consideration 代价款额 dZU #lg
amount of contribution 供款数额 ci~#G[_$S
amount of indebtedness 负债款额 .,bpFcQ
amount of principal of the loan 贷款本金额 xh;V4zK@`
amount of rates chargeable 应征差饷数额 *; Jb=
amount of share capital 股本额 Jj"{C]
amount of sums assured 承保款额 !(GyOAb
amount of variation 变动幅度 HZyA\FS
amount of vote 拨款数额 H3 A$YkK [
amount payable 应付款额 ,&P
4%N"
amount receivable 应收款额 pM?;QG;jA
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4<y
analysis 分析 =RQF::[h
ancillary risk 附属风险 Y2u\~.;oq
annual account 周年帐目；周年帐目报表；年度决算；年结 i+Z)`
annual accounting date 年结日期 l|P"^;*zq
annual allowance 每年免税额；年积金；年度津贴；年津 \i%'M%
annual balance 年度余额 va6Fp2n<1*
annual disposable income 每年可动用收入 uE-(^u
annual estimates 周年预算 c|&3e84U
annual fee 年费 -50DGA,K6
annual general meeting 周年大会 j9p6 rD
annual growth rate 年增率；每年增长率 ;M:AcQZ|_
annual long-term supplement 长期个案每年补助金 G;Li!H
annual pensionable emolument 可供计算退休金的年薪 /( Wq
annual report 年报 T8XrmR&?PX
Annual Report on the Consumer Price Index 《消费物价指数年报》 V(MYReaPC]
annual return 周年报表；周年申报表；每年报税表格 l4 bytI{63
Annual Return Rules 《周年报表规则》 36 "n7
annual review of consumer prices 每年消费物价回顾 J2bvHxb Rd
annual roll-forward basis 逐年延展方式 3g
A %Q`"
annual salary 年薪 Eb8pM>'qM
annual statement 年度报表；年度决算表 U"PcNQy
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 Ar`+x5
annuitant 年金受益人 9`tK 9
annuity 年金 R'>!1\?Iq
annuity contract 年金合约 Bn}woyJdx
annuity on human life 人寿年金 a>wCBkD
antecedent debt 先前的债项 Npp YUY
ante-dated cheque 倒填日期支票 xe@1H\ 7:
anticipated expenditure 预期开支 q~ H>rC(\
anticipated net profit 预期纯利 iQ'*QbP'Z
anticipated revenue 预期收入 Ez3fL&*
anti-inflation measure 反通货膨胀措施 >>U>'}@Q
anti-inflationary stance 反通货膨胀立场 3:)z+#Uk6
apparent deficit 表面赤字 . WSyL
apparent financial solvency 表面偿债能力 '!HTE` Aj
apparent partner 表面合伙人 50,'z?-_
application for personal assessment 个人入息课税申请书 "-~ 7lY%
application of fund 资金应用 DB'v7
Ij0
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
GAz -yCJp
appointed actuary 委任精算师 ] ; w 2YR
appointed auditor 委任核数师；委任审计师 U0x
A~5B
appointed trustee 委任的受托人 u#0s nw~)/
appointer 委任人 02;jeZ#z
apportioned pro rata 按比例分摊 V=O52?8
apportionment 分配；分摊 ~iL^KeAp
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 UcRP/LR%C
apportionment formula 分摊方程式 kK6O ZhLH
apportionment of estate duty 遗产税的分摊 VD;*UkapZx
appraisal 估价；评估 Un ?|RF
appreciable growth 可观增长 c_J9C
Kqc
appreciable impact 显着影响 7sot?gF
appreciable increase 可观增长 t R^f]+Up
appreciation 增值；升值 WtT;y|W
appreciation against other currencies 相对其他货币升值 dWAt#xII
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -+R,="nRQ
appreciation tax 增值税 T5XXC1+
appropriation 拨款；拨用；拨付
:U6` n
appropriation account 拨款帐目 JJ: ku&Mb
Appropriation Bill 拨款法案 s,z~qL6 &
appropriation-in-aid system 补助拨款办法 &f*o rM:
approved assets 核准资产 w lS /(:02
approved basket stock 认可一篮子证券 6u[fCGi%
approved budget 核准预算 -ng1RA>
approved charitable donation 认可慈善捐款 iRQ!J1SGcG
approved charitable institution 认可慈善机构 l_I)d7
approved currency 核准货币；认可货币 ;%e&6
approved estimates 核准预算 8z=#
0+0
approved estimates of expenditure 核准开支预算 m,.Y:2?*V
approved overseas insurer 核准海外保险人 TW|K.t@5#H
approved overseas trust company 核准海外信托公司 Kk3+ ]W<
approved pooled investment fund 核准汇集投资基金 m1$tf
^
approved provident fund scheme 认可公积金计划 { bj!]j
approved provision 核准拨款 ,AP&N'
approved redeemable share 核准可赎回股份 2t= = <x
approved regional stock 认可地区性证券 ~?Zib
1f)
approved retirement scheme 认可退休金计划 i]8 O?Ab>?
approved subordinated loan 核准附属贷款 JZ5k3#@e
arbitrage 套戥；套汇；套利 J EUU~L;
arbitrageur 套戥者；套汇者 |iM,bs
arbitrary amount 临时款项 ,9&cIUH
arrangement 措施；安排；协定 ,i >`Urd
arrears 欠款 I)HO/i 6>3
arrears of pay 欠付薪酬 %M6 OLq!K
arrears of revenue 逾期未收税款；逾期未收的帐项 \8vP"Kr
articles of association 组织章程；组织细则；组织章程细则
a_?sJ
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 GVY7`k"km
ascertainment of profit 确定利润 fG0 ?"
x@>
"Asia Clear" “亚洲结算系统”
