allotment 分配；配股 T"(&b~m2b4
allotment notice 股份配售通知；配股通知 a Fl;BhM
allotment of shares 股份分配 -$t{>gO#Y
allowable 可获宽免；免税的 jkQ *D(;p
allowable business loss 可扣除的营业亏损 *zaQx+L
allowable expenses 可扣税的支出 loEPr5 bL
allowance 免税额；津贴；备抵；准备金 aacpM[{f
allowance for debts 债项的免税额 {IjF+@I
allowance for depreciation by wear and tear 耗损折旧免税额 %{7|1> 8
allowance for funeral expenses 殡殓费的免税额 Z@yW bjE7Z
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 zZ:>do\2
allowance for repairs and outgoings 修葺及支出方面的免税额 'HO$C, 1]
allowance to debtor 给债务人的津贴 e - ~N"
alteration of capital 资本更改 2\R'@L*
alternate trustee 候补受托人 !({}(
!P .
amalgamation 合并 FW;m\vu
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .14~ J6
ambit of charges 征税范围；收费范围 fPU`/6
amended valuation 经修订的估值 0!D4pvlt
American Commodities Exchange 美国商品交易所 a y4 %
American Express Bank Limited 美国运通银行 ^Xz@`_I
American Stock Exchange 美国证券交易所 {WJ m
amortization 摊销 t
Cw<Ip
amount due from banks 存放银行同业的款项 *HU &4E\a
amount due from banks abroad 存放海外银行同业的款项 adlV!k7RG
amount due from holding companies 控股公司欠款 bs+f,j-oBN
amount due from local banks 存放本港银行同业的款项 SbcS]H5Sk
amount due to banks 银行同业的存款 f@6QvkIa
amount due to banks abroad 海外银行同业的存款 ]z;P9B3@&
amount due to holding companies 控股公司存款 &g#@3e1>
amount due to local banks 本港银行同业的存款 a a<
8 ,;
amount due to outport banks 外埠银行同业的存款 XYQ /^SI!:
amount for note issue 发行纸币的款额 G
%Bj hpL
amount of bond 担保契据的款额 "RedK '7g
amount of consideration 代价款额 aasoW\UG
amount of contribution 供款数额 e venq$
H
amount of indebtedness 负债款额 1eA7>$w}[
amount of principal of the loan 贷款本金额 ~cWAl,(B<F
amount of rates chargeable 应征差饷数额 #OZ>V3k
amount of share capital 股本额 S Q@y;|(
amount of sums assured 承保款额 65L6: }#
amount of variation 变动幅度 eFipIn)b
amount of vote 拨款数额 y~(h>gi,x
amount payable 应付款额 Nv$ R\' 3
amount receivable 应收款额 9 X[kEl
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 84$nT>c
analysis 分析 }~2LW" 1'
ancillary risk 附属风险 Mc@e0
annual account 周年帐目；周年帐目报表；年度决算；年结 "_P
;2N6
annual accounting date 年结日期 Q[Z8ok
annual allowance 每年免税额；年积金；年度津贴；年津 AW%50V
annual balance 年度余额 [2>yYr s_=
annual disposable income 每年可动用收入 JELT o u
annual estimates 周年预算 $yN{-T"
annual fee 年费 D{!6Y*d6&s
annual general meeting 周年大会 + 00b)TF
annual growth rate 年增率；每年增长率 7Sf
bx~48
annual long-term supplement 长期个案每年补助金 16w|O |^<
annual pensionable emolument 可供计算退休金的年薪 m&xW6!x
annual report 年报 H-WJp <_
Annual Report on the Consumer Price Index 《消费物价指数年报》
Y5f1l UT
annual return 周年报表；周年申报表；每年报税表格 Pvz c EV
Annual Return Rules 《周年报表规则》 v>:Ur}u!D
annual review of consumer prices 每年消费物价回顾 j
>Ht @Wi
annual roll-forward basis 逐年延展方式 i3dkY evs?
annual salary 年薪 *lYVY) L
annual statement 年度报表；年度决算表 9 eR-
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 w2 ; eh]k
annuitant 年金受益人 ]99|KQ
<s
annuity 年金 0\H\lKcK
annuity contract 年金合约 EH$1fv
E
annuity on human life 人寿年金 +j #+8Ze
antecedent debt 先前的债项 kh!FR u h
ante-dated cheque 倒填日期支票 jGJLSEe_
anticipated expenditure 预期开支 r~E=4 oB7
anticipated net profit 预期纯利 C'G
/AU
anticipated revenue 预期收入 ?e` ^P
anti-inflation measure 反通货膨胀措施 V n 7*JS
anti-inflationary stance 反通货膨胀立场 N c1"g1JR
apparent deficit 表面赤字 ? 8)'oM D
apparent financial solvency 表面偿债能力 R(! s
apparent partner 表面合伙人 Ld\R:{M"
application for personal assessment 个人入息课税申请书 6 rh5h:
application of fund 资金应用 B%"
d~5Y
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 M*y)6H k~
appointed actuary 委任精算师 `
w=>I
appointed auditor 委任核数师；委任审计师 @>u]4Jn
appointed trustee 委任的受托人 +:8fC$vVfC
appointer 委任人 I*%-cA%l
apportioned pro rata 按比例分摊 pyH:#5
apportionment 分配；分摊 gRr L[z
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 FI[A[*fi
apportionment formula 分摊方程式 c cNd'2P
apportionment of estate duty 遗产税的分摊 IW> T}@
|
appraisal 估价；评估 +GG9^:<yr
appreciable growth 可观增长 jDKO}
bQ
appreciable impact 显着影响 ={_C&57N1
appreciable increase 可观增长 u0 P|0\
appreciation 增值；升值 ATJWO 1CtB
appreciation against other currencies 相对其他货币升值 %WSo b@f8
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 MPCBT!o
4Z
appreciation tax 增值税 0f~ C#/[t7
appropriation 拨款；拨用；拨付 ,kF1T,
appropriation account 拨款帐目 fg
s!v7
Appropriation Bill 拨款法案 M V<^ !W
appropriation-in-aid system 补助拨款办法 r Ev@Y D
approved assets 核准资产 S-P/+K6
approved basket stock 认可一篮子证券 p%#<D9S
approved budget 核准预算 .+qQYDE w
approved charitable donation 认可慈善捐款 ,eOB(?Ku
approved charitable institution 认可慈善机构 ZNJ@F<
approved currency 核准货币；认可货币 OJ ,`
approved estimates 核准预算 Mx&&0#;r
approved estimates of expenditure 核准开支预算 ,3?Q(=j
approved overseas insurer 核准海外保险人 $g/ SWq
approved overseas trust company 核准海外信托公司 FR$:"
approved pooled investment fund 核准汇集投资基金 ^]7}YF2|
approved provident fund scheme 认可公积金计划 'U1R\86M
approved provision 核准拨款 XJ;D =~
approved redeemable share 核准可赎回股份 9G9fDG#F\I
approved regional stock 认可地区性证券 a huGq'
approved retirement scheme 认可退休金计划 _
<WJ7
approved subordinated loan 核准附属贷款 0":ib0=
arbitrage 套戥；套汇；套利 ./,/y"x
arbitrageur 套戥者；套汇者 q '|rgT
arbitrary amount 临时款项 rv &<{@AS~
arrangement 措施；安排；协定 >CrA;\l
arrears 欠款 tro7Di2Q
arrears of pay 欠付薪酬 yXz*5W_0D
arrears of revenue 逾期未收税款；逾期未收的帐项 $@"l#vJPfc
articles of association 组织章程；组织细则；组织章程细则 cimp/n"
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 yGWxpzmRS
ascertainment of profit 确定利润 ;hY S6
"Asia Clear" “亚洲结算系统”
