allotment 分配；配股 +TnRuehtk
allotment notice 股份配售通知；配股通知 XVKR}I
allotment of shares 股份分配 lIj2 w;$v
allowable 可获宽免；免税的 P}+-))J
allowable business loss 可扣除的营业亏损 %2)'dtPD~
allowable expenses 可扣税的支出 GCTf/V\#
allowance 免税额；津贴；备抵；准备金 E#=slj @
allowance for debts 债项的免税额 Vg)] F+E
allowance for depreciation by wear and tear 耗损折旧免税额 J `8bh~ 7
allowance for funeral expenses 殡殓费的免税额 ?lYi![.o
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 h)qapC5z,
allowance for repairs and outgoings 修葺及支出方面的免税额 E%vG#
allowance to debtor 给债务人的津贴 F(i@Gm=J]
alteration of capital 资本更改 tOK lCc
alternate trustee 候补受托人 wv8 WqYV
amalgamation 合并 Z?^~f}+
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 BtN@P23>k.
ambit of charges 征税范围；收费范围 qh)o44/
$
amended valuation 经修订的估值 Q!<b"8V]
American Commodities Exchange 美国商品交易所 6R+m;'
American Express Bank Limited 美国运通银行 Ol9'ZB|R
American Stock Exchange 美国证券交易所 g6kVHxh-
amortization 摊销 o d\Q<Jm}
amount due from banks 存放银行同业的款项 eh-/,vmRa
amount due from banks abroad 存放海外银行同业的款项 a0oM KGW:
amount due from holding companies 控股公司欠款 9
L{JU
amount due from local banks 存放本港银行同业的款项 OJUH".o
amount due to banks 银行同业的存款 \i-HECc"U
amount due to banks abroad 海外银行同业的存款 #l M :BO
amount due to holding companies 控股公司存款 5};Nv{km^2
amount due to local banks 本港银行同业的存款 dM{xPpnx
amount due to outport banks 外埠银行同业的存款
S oY=
amount for note issue 发行纸币的款额
lth t' |
amount of bond 担保契据的款额 }l/ !thzC
amount of consideration 代价款额 4{d!}R
amount of contribution 供款数额 S/? KC^JP
amount of indebtedness 负债款额 !dVth)UV
amount of principal of the loan 贷款本金额 4A_}:nU
amount of rates chargeable 应征差饷数额 (q!tI* }
amount of share capital 股本额 >900O4
amount of sums assured 承保款额 4%TY`
II
amount of variation 变动幅度 _-^Lr
/`G!
amount of vote 拨款数额 u:Q_XXT5
amount payable 应付款额 BK>uJv-qU
amount receivable 应收款额 FL+^r6DQ
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 VemgG)\
analysis 分析 n "'1.
ancillary risk 附属风险 X#$mBRK7
annual account 周年帐目；周年帐目报表；年度决算；年结 c[4 H
annual accounting date 年结日期 g_\U-pzr
annual allowance 每年免税额；年积金；年度津贴；年津 \Ze"Hv
annual balance 年度余额 F fn
W
annual disposable income 每年可动用收入 ceDe!Iu
annual estimates 周年预算 x(nWyVB
annual fee 年费 jOppru5U
annual general meeting 周年大会 x;,H>!r"i
annual growth rate 年增率；每年增长率 ,[ rh7 _
annual long-term supplement 长期个案每年补助金 HY.??
5MH
annual pensionable emolument 可供计算退休金的年薪 GVT+c@Gx
annual report 年报 85P7I=`*d
Annual Report on the Consumer Price Index 《消费物价指数年报》 SbmakNWJ}
annual return 周年报表；周年申报表；每年报税表格 t0*JinK I
Annual Return Rules 《周年报表规则》 $= /.oh
annual review of consumer prices 每年消费物价回顾 }4PIpDL
annual roll-forward basis 逐年延展方式 8}FZ1h2
4
annual salary 年薪 |0vV?f$
annual statement 年度报表；年度决算表 !xm87I
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 L`%v#R
annuitant 年金受益人 ad). X:Qs
annuity 年金 io_4d2uBh
annuity contract 年金合约 Tti]H9g_
annuity on human life 人寿年金 IG?044Y
antecedent debt 先前的债项 /F;b<kIy8
ante-dated cheque 倒填日期支票 E"D+CD0
anticipated expenditure 预期开支 ] 8sVXZ
anticipated net profit 预期纯利 N`7) 88>w
anticipated revenue 预期收入 s)dN.'5/
anti-inflation measure 反通货膨胀措施 P%hi*0pwZ
anti-inflationary stance 反通货膨胀立场 zK`z*\
apparent deficit 表面赤字 H@$\
SUc{
apparent financial solvency 表面偿债能力 KXEDpr
apparent partner 表面合伙人 SG1fu<Q6J
application for personal assessment 个人入息课税申请书 w:l/B
'%]Y
application of fund 资金应用 `wt*7~'=
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 n22k<@y
appointed actuary 委任精算师 kK2x';21
appointed auditor 委任核数师；委任审计师 5`oVyxJ<
appointed trustee 委任的受托人 FI1R7A
appointer 委任人 <S'5` -&
apportioned pro rata 按比例分摊 u 9Wi@sO#
apportionment 分配；分摊 [b d fp
a
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -EV_=a8[y
apportionment formula 分摊方程式 l`x;Og>a
apportionment of estate duty 遗产税的分摊 ZzA4iT=KO
appraisal 估价；评估 RI_:~^nO{r
appreciable growth 可观增长 lg_X|yhL
appreciable impact 显着影响 }~Z1C0 t
appreciable increase 可观增长 .!T]sX_P
appreciation 增值；升值 [ay~l%x
appreciation against other currencies 相对其他货币升值 ViqcJD
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 P!q U8AJkt
appreciation tax 增值税 DN
)Ehd.
appropriation 拨款；拨用；拨付 l?:!G7ie
appropriation account 拨款帐目 lYkm1
Appropriation Bill 拨款法案 PYDf|S7
appropriation-in-aid system 补助拨款办法 &]gw[
`
approved assets 核准资产 4R5+"h:
approved basket stock 认可一篮子证券 : *V1jp+
approved budget 核准预算 RX.n7Tb
approved charitable donation 认可慈善捐款 *i#m5f}
approved charitable institution 认可慈善机构 L
M
approved currency 核准货币；认可货币 "71@WLlN
approved estimates 核准预算 "Gx( -NH+
approved estimates of expenditure 核准开支预算 iJ
HOLz"!
approved overseas insurer 核准海外保险人 Wu]D pe
approved overseas trust company 核准海外信托公司 qiQS:0|_
approved pooled investment fund 核准汇集投资基金 iOI8'`mk
approved provident fund scheme 认可公积金计划 gR)T(%W
approved provision 核准拨款 E"7 iU
approved redeemable share 核准可赎回股份 hO3>Gl5<
approved regional stock 认可地区性证券 y=) C id
approved retirement scheme 认可退休金计划 z
mvF#o
approved subordinated loan 核准附属贷款 d4h1#MK
arbitrage 套戥；套汇；套利 8KKI.i8`
arbitrageur 套戥者；套汇者 sqw^Hwy=!2
arbitrary amount 临时款项 cx?t C#t
arrangement 措施；安排；协定 `!<RP'
arrears 欠款 F.i%o2P3
arrears of pay 欠付薪酬 |T : ' G
arrears of revenue 逾期未收税款；逾期未收的帐项 t><Aa Yij_
articles of association 组织章程；组织细则；组织章程细则 B> , O@ og
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 J8[N!qDCj
ascertainment of profit 确定利润 X PnN"Y"y
"Asia Clear" “亚洲结算系统”
