allotment 分配；配股 Mb?6c y[
allotment notice 股份配售通知；配股通知 LFg<j1Gk`
allotment of shares 股份分配 r=qb[4HiV
allowable 可获宽免；免税的 f]o DZO%^
allowable business loss 可扣除的营业亏损 y;#p=,r
allowable expenses 可扣税的支出 wf8vKl#Kfw
allowance 免税额；津贴；备抵；准备金 ~u}[VP
allowance for debts 债项的免税额 rj<%_d'Z`
allowance for depreciation by wear and tear 耗损折旧免税额 JJ7-$h'0q
allowance for funeral expenses 殡殓费的免税额 k)y0V:ZY]O
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9[$g;}w
allowance for repairs and outgoings 修葺及支出方面的免税额 ,:;nq> ;
allowance to debtor 给债务人的津贴 T6AFwo,Q
alteration of capital 资本更改 OL=IUg"
alternate trustee 候补受托人 Ep?a1&b
amalgamation 合并 0~n= | 3*P
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "
o[\Aec:
ambit of charges 征税范围；收费范围 i3#]_ p{
amended valuation 经修订的估值 4 S03W
American Commodities Exchange 美国商品交易所 \
<;/)!Nmw
American Express Bank Limited 美国运通银行 @@!t$dD
American Stock Exchange 美国证券交易所 gKS^-X{x
amortization 摊销 <}i\fJX6
amount due from banks 存放银行同业的款项 LH<--#K
amount due from banks abroad 存放海外银行同业的款项 ap_(/W
amount due from holding companies 控股公司欠款 c;(}Ih(#
amount due from local banks 存放本港银行同业的款项 0]i#1Si~@
amount due to banks 银行同业的存款 N"HN] Y@w
amount due to banks abroad 海外银行同业的存款 V3F2Z_VH2
amount due to holding companies 控股公司存款 !m]76=@
amount due to local banks 本港银行同业的存款
H(n_g
QAX
amount due to outport banks 外埠银行同业的存款 s
g6
amount for note issue 发行纸币的款额 t {x&|%u
amount of bond 担保契据的款额 .F%RW8=Q
amount of consideration 代价款额 bpKb<c
amount of contribution 供款数额 sowkxw.^Q
amount of indebtedness 负债款额 )RA7Y}e|m
amount of principal of the loan 贷款本金额 J*$ !^ \s
amount of rates chargeable 应征差饷数额 >Q"eaJxE!l
amount of share capital 股本额 ~EX/IIa {
amount of sums assured 承保款额 ]9b*!n<z
amount of variation 变动幅度 5U jXpS
amount of vote 拨款数额 &b{L|I'KYT
amount payable 应付款额 P#76ehR]K
amount receivable 应收款额 6;5}%
B:#h
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^Z\1z!{R
analysis 分析 kO/dZ%vj
ancillary risk 附属风险 'nW:2(J
annual account 周年帐目；周年帐目报表；年度决算；年结 Pu}r`
E_
annual accounting date 年结日期 $Fr$9 jq&
annual allowance 每年免税额；年积金；年度津贴；年津 INcJ Xlv
annual balance 年度余额 FDpNM\SR1l
annual disposable income 每年可动用收入 gIRFqEz@o
annual estimates 周年预算 qR B&R$
annual fee 年费 < qv:7@
annual general meeting 周年大会 UI hB
annual growth rate 年增率；每年增长率 njvmf*A?S
annual long-term supplement 长期个案每年补助金 ) ~ C)4
annual pensionable emolument 可供计算退休金的年薪 U
.G*C
annual report 年报 bz B9u&
Annual Report on the Consumer Price Index 《消费物价指数年报》 m!!uf/
annual return 周年报表；周年申报表；每年报税表格 3}Uae#oy
Annual Return Rules 《周年报表规则》 4sROMk=l
annual review of consumer prices 每年消费物价回顾 /5zzzaj {
annual roll-forward basis 逐年延展方式 /:C"n|P7Z
annual salary 年薪 }2JSa8
annual statement 年度报表；年度决算表 h:j-Xd$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 .B>|>W O
annuitant 年金受益人 8Ck:c45v
annuity 年金 8fZ\})t
annuity contract 年金合约 >;0z-;k6
annuity on human life 人寿年金 2u#{K9g
antecedent debt 先前的债项 >(d+E\! A
ante-dated cheque 倒填日期支票 ZLo3
0*
anticipated expenditure 预期开支 ]3 Mm"7`
anticipated net profit 预期纯利 = `70]%
anticipated revenue 预期收入 G
vj@?62
anti-inflation measure 反通货膨胀措施 ?Tb'J`MO
anti-inflationary stance 反通货膨胀立场 B/pNM81(
apparent deficit 表面赤字 Q7 `zrCh
apparent financial solvency 表面偿债能力 `^|mNh
apparent partner 表面合伙人 scN}eg: 5
application for personal assessment 个人入息课税申请书 42Ql^ka
application of fund 资金应用 RC\TPG/8!
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 M!m TNIj8~
appointed actuary 委任精算师 0H;dA1
appointed auditor 委任核数师；委任审计师 $"x(:
appointed trustee 委任的受托人 Auv/w}zrr
appointer 委任人 b%T-nY2
apportioned pro rata 按比例分摊 ^3AJYu
apportionment 分配；分摊 . r] n <
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }1W o#b+
apportionment formula 分摊方程式 ${e(#bvGZ
apportionment of estate duty 遗产税的分摊 .{)b^gE
appraisal 估价；评估 `| R 8WM
appreciable growth 可观增长 zgVpl
p
appreciable impact 显着影响 VJuPC
appreciable increase 可观增长
p 4(-
appreciation 增值；升值 r}03&h~Hc&
appreciation against other currencies 相对其他货币升值 ]FQ4v.7
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 AB + Zc
]
appreciation tax 增值税 -7;RPHJs
appropriation 拨款；拨用；拨付 vad
" N
appropriation account 拨款帐目 t1IC0'o-
Appropriation Bill 拨款法案 H${Ym BG
appropriation-in-aid system 补助拨款办法 uyAhN
approved assets 核准资产
xAz gQ
approved basket stock 认可一篮子证券 ^<s X^V+{
approved budget 核准预算 nE::9Yh8z
approved charitable donation 认可慈善捐款 _v]I6<!5U
approved charitable institution 认可慈善机构 |oO0%#1H
approved currency 核准货币；认可货币 ~x>IN1Vci
approved estimates 核准预算 Zad+)~@!tq
approved estimates of expenditure 核准开支预算 #v~zf@<KLB
approved overseas insurer 核准海外保险人 F-_RL-hbN%
approved overseas trust company 核准海外信托公司 C|z`h Np
approved pooled investment fund 核准汇集投资基金 ;|9VPv/
approved provident fund scheme 认可公积金计划 EA?:GtH
approved provision 核准拨款 MS, H12h
approved redeemable share 核准可赎回股份 B(b[Dbb
approved regional stock 认可地区性证券 c WK@ O >
approved retirement scheme 认可退休金计划 .8.ivfmJh
approved subordinated loan 核准附属贷款 Oi
l>bv8
arbitrage 套戥；套汇；套利 M QR2UK (
arbitrageur 套戥者；套汇者 .%~
L
arbitrary amount 临时款项 &Q
CqaJ-
arrangement 措施；安排；协定 AS4m227
arrears 欠款 ;zz"95X7
arrears of pay 欠付薪酬 I+u=H2][2
arrears of revenue 逾期未收税款；逾期未收的帐项 Fi*6ud\n!
articles of association 组织章程；组织细则；组织章程细则 ?e&CbVc4
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 oJXZ}>>iT
ascertainment of profit 确定利润 X ,T^(p
"Asia Clear" “亚洲结算系统”
