allotment 分配；配股 zI[<uvxzW`
allotment notice 股份配售通知；配股通知 B{ =DnB6
allotment of shares 股份分配 f#&z m}
t
allowable 可获宽免；免税的 SLEOc OAmD
allowable business loss 可扣除的营业亏损 ,iYhD-"'
allowable expenses 可扣税的支出
*eHa4I
allowance 免税额；津贴；备抵；准备金 s3s RMB2
allowance for debts 债项的免税额 Z&>Cdgt*
allowance for depreciation by wear and tear 耗损折旧免税额 1Z
~C3)T=
allowance for funeral expenses 殡殓费的免税额 oo;<I_#07
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 |aenQA#
allowance for repairs and outgoings 修葺及支出方面的免税额 YD[AgToo0
allowance to debtor 给债务人的津贴 -6J <{1V
alteration of capital 资本更改 a0)w/A&
alternate trustee 候补受托人 P Ptmh. }e
amalgamation 合并 4*Hzys[{
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0& )6mO
ambit of charges 征税范围；收费范围 3U^Vz9LW
amended valuation 经修订的估值 fNi&r0/-t
American Commodities Exchange 美国商品交易所 i tNuY<"
American Express Bank Limited 美国运通银行 ~8&->?{
American Stock Exchange 美国证券交易所 h;vY=r-
amortization 摊销 47(_5PFb#
amount due from banks 存放银行同业的款项 Khd A;bF
amount due from banks abroad 存放海外银行同业的款项
}&+,y<>
amount due from holding companies 控股公司欠款 7yu-x nt3s
amount due from local banks 存放本港银行同业的款项 oH1 7!$Fly
amount due to banks 银行同业的存款 ^ f>c_[fR
amount due to banks abroad 海外银行同业的存款 mC@v,"
amount due to holding companies 控股公司存款 I`oJOLV
amount due to local banks 本港银行同业的存款 p#qla'
amount due to outport banks 外埠银行同业的存款
;@k=9o]A
amount for note issue 发行纸币的款额 %J-:%i
amount of bond 担保契据的款额 MOh&1]2j5
amount of consideration 代价款额 Q&P WW#D
amount of contribution 供款数额 )SP"V~^Wn
amount of indebtedness 负债款额 KW DH
35
amount of principal of the loan 贷款本金额 P7W|e~]Yq
amount of rates chargeable 应征差饷数额 q}p$S2 `
amount of share capital 股本额 &I=o1F2B)
amount of sums assured 承保款额 gd
D|' h
amount of variation 变动幅度 B egO\0% +
amount of vote 拨款数额 oJNQdW[
amount payable 应付款额 P9m
amount receivable 应收款额 |BM#r fQ
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 xO :h
[
analysis 分析 {,uSDI Oj$
ancillary risk 附属风险 #Pk{ emYW
annual account 周年帐目；周年帐目报表；年度决算；年结 JAKs [@:
annual accounting date 年结日期
v/xlb&Xx
annual allowance 每年免税额；年积金；年度津贴；年津 s%y<FXUj
annual balance 年度余额 G*EF_N. G0
annual disposable income 每年可动用收入 %6@) fRw
annual estimates 周年预算 g$C]ln>"9m
annual fee 年费 uQbag]&
j
annual general meeting 周年大会 An#[
+?
annual growth rate 年增率；每年增长率 n;.
M5}O
annual long-term supplement 长期个案每年补助金 ,&3+w ~Ua
annual pensionable emolument 可供计算退休金的年薪 E>
pr})^w
annual report 年报 v+x rn z
Annual Report on the Consumer Price Index 《消费物价指数年报》 I 2AQ
G
annual return 周年报表；周年申报表；每年报税表格 >QJDO ]~V
Annual Return Rules 《周年报表规则》 \nP79F0%2
annual review of consumer prices 每年消费物价回顾 2k=|p@V n~
annual roll-forward basis 逐年延展方式 c}$>UhLe
annual salary 年薪 a0]GQyIG
annual statement 年度报表；年度决算表 =e
1Q>~
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 ? glx8@
annuitant 年金受益人 sF)$<[w
annuity 年金 e8):'Cb
annuity contract 年金合约 !wE% <Fh
annuity on human life 人寿年金 NG3:=
antecedent debt 先前的债项 9$U>St
ante-dated cheque 倒填日期支票 i@6g9\x+
anticipated expenditure 预期开支 0LC]%x+"
anticipated net profit 预期纯利 X}
V]3
anticipated revenue 预期收入 < ,p$eQ)T%
anti-inflation measure 反通货膨胀措施 GGwwdB\x'
anti-inflationary stance 反通货膨胀立场 6(?@B^S>2
apparent deficit 表面赤字 D1deh
=
apparent financial solvency 表面偿债能力 |UlR+'rl
apparent partner 表面合伙人
rZ.=L q
application for personal assessment 个人入息课税申请书 8zRw\]?
application of fund 资金应用 ^y ', l
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 _}j>
appointed actuary 委任精算师 Y
? ~n6<
appointed auditor 委任核数师；委任审计师 / QL<> g
appointed trustee 委任的受托人 )IK%Dg(v
appointer 委任人 2=fLb7
apportioned pro rata 按比例分摊 HQ=pf >
apportionment 分配；分摊 fh_:ung
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 jJYCGK$=
apportionment formula 分摊方程式 O Ao03KW
apportionment of estate duty 遗产税的分摊 ,1|=_M31
appraisal 估价；评估 ;j;U9-oh
appreciable growth 可观增长 VIGLl'8p
appreciable impact 显着影响
He4q-\ht
appreciable increase 可观增长 Q ijO%)
appreciation 增值；升值 q4@+Pi)
appreciation against other currencies 相对其他货币升值 8KP
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 R.*
k7-(;
appreciation tax 增值税 8Dx g6>
appropriation 拨款；拨用；拨付 7 v3%dCvf
appropriation account 拨款帐目 JSh'iYJ .
Appropriation Bill 拨款法案 j&.JAQ*2;
appropriation-in-aid system 补助拨款办法 4
}_}3.
approved assets 核准资产 xzMpT ZQ
approved basket stock 认可一篮子证券 #0*I|gfV
approved budget 核准预算 FB
+nN5D/
approved charitable donation 认可慈善捐款 @DM NL sQ
approved charitable institution 认可慈善机构 Y8s-cc(
approved currency 核准货币；认可货币 j _E(h .
approved estimates 核准预算 biV |W@JM
approved estimates of expenditure 核准开支预算 ) i39'0a
approved overseas insurer 核准海外保险人 &, XP M
T
approved overseas trust company 核准海外信托公司 Nt<Ac&6
s
approved pooled investment fund 核准汇集投资基金 ?|2m0~%V=
approved provident fund scheme 认可公积金计划 r
!>=G%
approved provision 核准拨款 $1 Z3yb^
approved redeemable share 核准可赎回股份 )086u8w )y
approved regional stock 认可地区性证券 [daR) C
approved retirement scheme 认可退休金计划 D 5Z7?Y
approved subordinated loan 核准附属贷款 M
S|1Q@S9
arbitrage 套戥；套汇；套利 TxkvHi
q2
arbitrageur 套戥者；套汇者 u4=ulgi
arbitrary amount 临时款项 -Vg 0J6x
arrangement 措施；安排；协定 n
n8N 9w
arrears 欠款 /xA`VyHO
arrears of pay 欠付薪酬 6 NFLk+kqN
arrears of revenue 逾期未收税款；逾期未收的帐项 K}S=f\Q]
articles of association 组织章程；组织细则；组织章程细则 z"
sv,W
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 MhFj>t
ascertainment of profit 确定利润 {2|s k9?W
"Asia Clear" “亚洲结算系统”
