allotment 分配；配股 57`*5X
allotment notice 股份配售通知；配股通知 FesUE_L2$
allotment of shares 股份分配 l1uv]t <
allowable 可获宽免；免税的 I\WBPI
allowable business loss 可扣除的营业亏损 kBr?Q
allowable expenses 可扣税的支出 %Xjg
/5G -
allowance 免税额；津贴；备抵；准备金 o)r%4YOL
allowance for debts 债项的免税额 FL?Ndy"I
allowance for depreciation by wear and tear 耗损折旧免税额 'eDV-cB
allowance for funeral expenses 殡殓费的免税额 t1rAS.z&
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ^nGKuW7\
allowance for repairs and outgoings 修葺及支出方面的免税额 m&{%6
allowance to debtor 给债务人的津贴 ,/Usyb,`
alteration of capital 资本更改 sB+
B,DF
alternate trustee 候补受托人 W)
p?cK`
amalgamation 合并 kB3@ ;z:
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 OkfnxknZ|
ambit of charges 征税范围；收费范围 7rSads
amended valuation 经修订的估值 rcU*6`IWA
American Commodities Exchange 美国商品交易所 j~C-T%kYa
American Express Bank Limited 美国运通银行 aYrbB#
American Stock Exchange 美国证券交易所 W~Ae&gcn#
amortization 摊销 D\-D ~G]x
amount due from banks 存放银行同业的款项 K!
jMW
amount due from banks abroad 存放海外银行同业的款项 \@F~4, VT
amount due from holding companies 控股公司欠款 1!p7N$QR
amount due from local banks 存放本港银行同业的款项 Gq0Q}[53
amount due to banks 银行同业的存款 F|!
i
b5
amount due to banks abroad 海外银行同业的存款 E;-*LT&{
amount due to holding companies 控股公司存款 FQqk+P!
amount due to local banks 本港银行同业的存款 RElIWqgY
amount due to outport banks 外埠银行同业的存款 p|RFpn2ygF
amount for note issue 发行纸币的款额 7L !$hk
amount of bond 担保契据的款额 !v68`l15
amount of consideration 代价款额 -W'T3_
amount of contribution 供款数额 z(
^
r
amount of indebtedness 负债款额 _,bDv`>Ra
amount of principal of the loan 贷款本金额 y\@INA^
amount of rates chargeable 应征差饷数额 `w
K6B5>
amount of share capital 股本额 4ztU
) 1
amount of sums assured 承保款额 0$:jZ/._
amount of variation 变动幅度 45U!\mG
amount of vote 拨款数额 n1PV/
Z
amount payable 应付款额 m T&?DZ9<
amount receivable 应收款额 $c1xh.
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 TS49{^d$
analysis 分析 aM!%EaT
ancillary risk 附属风险 bD4 aSubN
annual account 周年帐目；周年帐目报表；年度决算；年结 u=f}t=3
annual accounting date 年结日期 &[qJ=HMm I
annual allowance 每年免税额；年积金；年度津贴；年津 N"-U)d-.
annual balance 年度余额 ,ocAB;K
annual disposable income 每年可动用收入 A40Q~ X
annual estimates 周年预算 i(an]%'v
annual fee 年费 <Oihwr@5<
annual general meeting 周年大会 Cd'`rs}3
annual growth rate 年增率；每年增长率 J|.n bSE
annual long-term supplement 长期个案每年补助金 vTq
[Xe"
annual pensionable emolument 可供计算退休金的年薪 ?AYb@&%
annual report 年报 c$b~? Mx
Annual Report on the Consumer Price Index 《消费物价指数年报》 e=sV>z>
annual return 周年报表；周年申报表；每年报税表格 2f0qfF
Annual Return Rules 《周年报表规则》 I08W I u
annual review of consumer prices 每年消费物价回顾 H C(7,3
annual roll-forward basis 逐年延展方式 7QM1E(cMg
annual salary 年薪 ^
RIWW0
annual statement 年度报表；年度决算表 ~
U+W4%f8
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 m,^UD{
annuitant 年金受益人 L7 P M am
annuity 年金 6YF<GF{
annuity contract 年金合约 nNpXkI :
annuity on human life 人寿年金 mIah[~G
antecedent debt 先前的债项
/ 33m6+
ante-dated cheque 倒填日期支票
EWK? vs
anticipated expenditure 预期开支 fx*Q,} t
anticipated net profit 预期纯利 | H&&80I
anticipated revenue 预期收入 4`'V%)M
anti-inflation measure 反通货膨胀措施 P]<15 l
anti-inflationary stance 反通货膨胀立场 s}g3*_"
apparent deficit 表面赤字 bmI6OIWl
apparent financial solvency 表面偿债能力 \ fSo9$
apparent partner 表面合伙人 M@< r8M] G
application for personal assessment 个人入息课税申请书 DsCbMs=Y
application of fund 资金应用 ;X%8I$Ba,
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件
4b
1a?
appointed actuary 委任精算师 ,iM dv+
appointed auditor 委任核数师；委任审计师 }dpE>
appointed trustee 委任的受托人 bEB9J-
Q
appointer 委任人 I/)*pzt8
apportioned pro rata 按比例分摊 pIl [)
%F
apportionment 分配；分摊 KS Q*HO)5
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \e' oAhM
apportionment formula 分摊方程式 @j'GcN vs
apportionment of estate duty 遗产税的分摊 ( 7w9 5xI
appraisal 估价；评估 0;tu}]jnN
appreciable growth 可观增长 t`pbEjE0K
appreciable impact 显着影响 9T%b#~?3P
appreciable increase 可观增长 C"R}_C|r)*
appreciation 增值；升值 04#<qd&ob@
appreciation against other currencies 相对其他货币升值 LX{m r{
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 EpB3s{B"
appreciation tax 增值税 g>;"Fymc'
appropriation 拨款；拨用；拨付 sGO+O$J
appropriation account 拨款帐目 Ib2n Bg>j
Appropriation Bill 拨款法案 \JDxN
appropriation-in-aid system 补助拨款办法 L3I vm :
approved assets 核准资产 VYnB&3 %DF
approved basket stock 认可一篮子证券 &EJ/Rl
approved budget 核准预算 P#-p* 4
approved charitable donation 认可慈善捐款 / 5y _ <
approved charitable institution 认可慈善机构 N fND@m{ /
approved currency 核准货币；认可货币 Dn:1Mtj-
approved estimates 核准预算 [ i8Ju
approved estimates of expenditure 核准开支预算 Q t. |YB8
approved overseas insurer 核准海外保险人 SS!b`
approved overseas trust company 核准海外信托公司 jKb4d9aX
approved pooled investment fund 核准汇集投资基金 2)9XTY 6$
approved provident fund scheme 认可公积金计划 } gKY_e3
approved provision 核准拨款 o ]@'R<F(u
approved redeemable share 核准可赎回股份 3u/ GrsF
approved regional stock 认可地区性证券 @`XbM7D 5
approved retirement scheme 认可退休金计划 ~T!D:2G
approved subordinated loan 核准附属贷款 IAMtMO^L
arbitrage 套戥；套汇；套利 `. 3{
arbitrageur 套戥者；套汇者 V)]l
ca
arbitrary amount 临时款项 KN'twPFq
arrangement 措施；安排；协定 lm|s%
arrears 欠款 /Nns3oE
arrears of pay 欠付薪酬 `$XgfMBf |
arrears of revenue 逾期未收税款；逾期未收的帐项 !*PX -
articles of association 组织章程；组织细则；组织章程细则 ]-jaIvM
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 NL &
