allotment 分配；配股 k]~|!`
allotment notice 股份配售通知；配股通知 Nc:0op PM
allotment of shares 股份分配 = PIarUJ
allowable 可获宽免；免税的 3.w &e0Es
allowable business loss 可扣除的营业亏损 5~{s-Ms
allowable expenses 可扣税的支出 e~PAi8B 5
allowance 免税额；津贴；备抵；准备金 kS< 9cy[O
allowance for debts 债项的免税额 ,nSapmg
allowance for depreciation by wear and tear 耗损折旧免税额 sDP
8!
allowance for funeral expenses 殡殓费的免税额 XU6SYC"t%~
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 To =JE}jzo
allowance for repairs and outgoings 修葺及支出方面的免税额 g96]>]A<{
allowance to debtor 给债务人的津贴 tb;u%{S
alteration of capital 资本更改 A?" / >LM
alternate trustee 候补受托人 M s Q=1
amalgamation 合并 {9XQ~t"m^
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 G!E1 N(%o
ambit of charges 征税范围；收费范围 [ ]42$5eof
amended valuation 经修订的估值 "GB493=v
American Commodities Exchange 美国商品交易所 Y{ O nW98
American Express Bank Limited 美国运通银行 )M_|r2dDq3
American Stock Exchange 美国证券交易所 Esdw^MGL2
amortization 摊销 <b_?[%(u
amount due from banks 存放银行同业的款项 PZk"! I<oN
amount due from banks abroad 存放海外银行同业的款项 5E0dX3-
amount due from holding companies 控股公司欠款 )}1S
`*J/O
amount due from local banks 存放本港银行同业的款项 S3gd'Bahq
amount due to banks 银行同业的存款 ky I~
amount due to banks abroad 海外银行同业的存款 jPEOp#C
amount due to holding companies 控股公司存款 5Y r$tl\k
amount due to local banks 本港银行同业的存款 S)x5.vo^
amount due to outport banks 外埠银行同业的存款 2 >/}-a
amount for note issue 发行纸币的款额 |vgYi
amount of bond 担保契据的款额 _:+
k|I
amount of consideration 代价款额 ZG8Xr "
amount of contribution 供款数额 Y@limkN:
amount of indebtedness 负债款额 k;Ask#rs
amount of principal of the loan 贷款本金额 M?QX'fia
amount of rates chargeable 应征差饷数额 wVkRrFJ
amount of share capital 股本额 ? u~?:a@K
amount of sums assured 承保款额 hE;BT>_dn
amount of variation 变动幅度 \
- CL}Z}S
amount of vote 拨款数额 u1ahAk7
amount payable 应付款额 f{)n xd
>#
amount receivable 应收款额 s3y" y_u
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )wCV]TdF
analysis 分析 ); d"gv(]D
ancillary risk 附属风险 A$-\Er+f
annual account 周年帐目；周年帐目报表；年度决算；年结 j.+ }Z |
annual accounting date 年结日期 ]K|td)1X
annual allowance 每年免税额；年积金；年度津贴；年津 G<Y }QhFU
annual balance 年度余额 KN".0WU
annual disposable income 每年可动用收入 :5_394v
annual estimates 周年预算 I}u&iV`
annual fee 年费 ?Lbn R~/J
annual general meeting 周年大会 `&i \q=u+
annual growth rate 年增率；每年增长率 J
}|6m9k!
annual long-term supplement 长期个案每年补助金 >\[| c
annual pensionable emolument 可供计算退休金的年薪 v0KJKrliGO
annual report 年报 t^"8
v3'h
Annual Report on the Consumer Price Index 《消费物价指数年报》 6&
_K;
annual return 周年报表；周年申报表；每年报税表格 a([8r- zP
Annual Return Rules 《周年报表规则》 75eZhs[b
annual review of consumer prices 每年消费物价回顾 "mc ] ^ O
annual roll-forward basis 逐年延展方式 c+501's
annual salary 年薪 |"YE_aYu
annual statement 年度报表；年度决算表 nIGElt]
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 6Cgc-KNbk
annuitant 年金受益人 z
m+3a F
annuity 年金 mb*|$ysPx
annuity contract 年金合约 \e~5D
x1
annuity on human life 人寿年金 96i #
antecedent debt 先前的债项
bU$M)
ante-dated cheque 倒填日期支票 6mV^a kapv
anticipated expenditure 预期开支 </D )i
anticipated net profit 预期纯利 m^ >v~Q~~
anticipated revenue 预期收入 czT]X
F
anti-inflation measure 反通货膨胀措施 q_Z6s5O
anti-inflationary stance 反通货膨胀立场 Iqq BUH
apparent deficit 表面赤字 J$i.^ |hE/
apparent financial solvency 表面偿债能力 Nf%/)Tk
apparent partner 表面合伙人 W~/{ct$Y
application for personal assessment 个人入息课税申请书 ] E^)d|_
application of fund 资金应用 ,O_
iSohS
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 vGwpDu\RgX
appointed actuary 委任精算师 s&1}^'|
appointed auditor 委任核数师；委任审计师 vQy+^deW
appointed trustee 委任的受托人 }z5u^_-m
appointer 委任人 wY"BPl]b
apportioned pro rata 按比例分摊 3EH7H W
apportionment 分配；分摊 {M c;B9W
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 a"^rOiXR{
apportionment formula 分摊方程式 2^y*O
apportionment of estate duty 遗产税的分摊 4@
QR2K|
appraisal 估价；评估 H z j %G>
appreciable growth 可观增长 S
=G2%u!;
appreciable impact 显着影响 }#6~/
W
appreciable increase 可观增长 6N[X:F
3`,
appreciation 增值；升值 B
o8NY!
appreciation against other currencies 相对其他货币升值 >Q:h0b_$U
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !o\e/ HGc!
appreciation tax 增值税 tgY/8& $M
appropriation 拨款；拨用；拨付 u>/Jb+
appropriation account 拨款帐目 Ho1 V)T>
Appropriation Bill 拨款法案 $E}N`B7
appropriation-in-aid system 补助拨款办法 }8'b}7!
approved assets 核准资产 p3 V?n[/}
approved basket stock 认可一篮子证券 N v6=[_D
approved budget 核准预算
U#|6n ,
approved charitable donation 认可慈善捐款 u}89v1._Jn
approved charitable institution 认可慈善机构 K94bM5O 1
approved currency 核准货币；认可货币 cp6I ]#X
approved estimates 核准预算 Z1{>"o:@
approved estimates of expenditure 核准开支预算 s7,D}Zz
approved overseas insurer 核准海外保险人 D9!$H!T _
approved overseas trust company 核准海外信托公司 ~ 1~|/WG
approved pooled investment fund 核准汇集投资基金 ZFs
xsg^r
approved provident fund scheme 认可公积金计划 y B|1?L#
approved provision 核准拨款 E6zPN?\ <
approved redeemable share 核准可赎回股份 L~C:1VG5
approved regional stock 认可地区性证券 Z>pZ|
approved retirement scheme 认可退休金计划 nH B
approved subordinated loan 核准附属贷款 KW/ LyiP#
arbitrage 套戥；套汇；套利 `><E J'h
arbitrageur 套戥者；套汇者 a%5/Oc
[[
arbitrary amount 临时款项 Z1.v%"/(
arrangement 措施；安排；协定 bnJ4Edy
arrears 欠款 nd&i 9 l
arrears of pay 欠付薪酬 k"6 &&
arrears of revenue 逾期未收税款；逾期未收的帐项 ZEso2|
articles of association 组织章程；组织细则；组织章程细则 l#Vg=zrT
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ,c&gw tdl
ascertainment of profit 确定利润 je%D &ci$
"Asia Clear" “亚洲结算系统”
