allotment 分配；配股 [y73
xF
allotment notice 股份配售通知；配股通知 {Tp0#f i
allotment of shares 股份分配 ,Z;z}{.hq
allowable 可获宽免；免税的 :Gh*
d)
allowable business loss 可扣除的营业亏损 7R mL#f`
allowable expenses 可扣税的支出 ai(<"| (
allowance 免税额；津贴；备抵；准备金 bc"E=
z
allowance for debts 债项的免税额 >o=3RB=Fh
allowance for depreciation by wear and tear 耗损折旧免税额 7 N ? x29
allowance for funeral expenses 殡殓费的免税额 Op h4&Ip[w
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 zv]-(<B
allowance for repairs and outgoings 修葺及支出方面的免税额 u:pdY'`"#
allowance to debtor 给债务人的津贴 %6}S'yL
alteration of capital 资本更改 . F 0V
alternate trustee 候补受托人 @+ VvZc2Y
amalgamation 合并 ?=]`X=g 6
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 A / N$
ambit of charges 征税范围；收费范围 b'^ OW
amended valuation 经修订的估值 oAX -Sg-/$
American Commodities Exchange 美国商品交易所 aXyu%<@k
American Express Bank Limited 美国运通银行 jGz s; bE
American Stock Exchange 美国证券交易所 N7%+n*Z
amortization 摊销 <R7* 00
amount due from banks 存放银行同业的款项 :".:Wd
amount due from banks abroad 存放海外银行同业的款项 O~g _rcG
amount due from holding companies 控股公司欠款 U&PAs
e
amount due from local banks 存放本港银行同业的款项 _7YAF,@vT
amount due to banks 银行同业的存款 mf 'N4y%
amount due to banks abroad 海外银行同业的存款 2
*Uwp; 0
amount due to holding companies 控股公司存款 )^uLZMNaI
amount due to local banks 本港银行同业的存款 c h<Fi%)
amount due to outport banks 外埠银行同业的存款 U`JzE"ps]
amount for note issue 发行纸币的款额 < JHU* Z
amount of bond 担保契据的款额 />XfK,c-
amount of consideration 代价款额 a}a_&rf~Z
amount of contribution 供款数额 z 12[vN
amount of indebtedness 负债款额 hi
>Ii2T
amount of principal of the loan 贷款本金额 D>,]EE-
amount of rates chargeable 应征差饷数额 YH^_d3A;
amount of share capital 股本额 +15j^ Az
amount of sums assured 承保款额 5M{N-L_eC
amount of variation 变动幅度 !W/O g 5n
amount of vote 拨款数额 v@;:aN
amount payable 应付款额 EA2BN}
amount receivable 应收款额 g# :|Mjgh
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Z~
8Xp
analysis 分析 ;h_"5/#
ancillary risk 附属风险 $nQ; ++
annual account 周年帐目；周年帐目报表；年度决算；年结 !&TbE@Xk
annual accounting date 年结日期 4x=rew>Ew
annual allowance 每年免税额；年积金；年度津贴；年津 5oplV(<?*S
annual balance 年度余额 geWis(#J
annual disposable income 每年可动用收入 gLQWL}0O
annual estimates 周年预算 r_]wa
annual fee 年费 E=w $r
annual general meeting 周年大会 E $/`7p8)
annual growth rate 年增率；每年增长率 bK; -X cm
annual long-term supplement 长期个案每年补助金 BnqAv xX
annual pensionable emolument 可供计算退休金的年薪 -B$oq8 )n*
annual report 年报 ^LTLyt)/
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]c+qD,wqt>
annual return 周年报表；周年申报表；每年报税表格 e%N\Pshgv
Annual Return Rules 《周年报表规则》 &qFdP'E;$
annual review of consumer prices 每年消费物价回顾 #O^H? 3Q3
annual roll-forward basis 逐年延展方式 $} l0Nh'Eu
annual salary 年薪 a2UER1Yp"
annual statement 年度报表；年度决算表 JGf6*D"O
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 4r-jpVN~
annuitant 年金受益人 5JDqS
z{
annuity 年金 7'j?GzaQ+
annuity contract 年金合约 KU3lAjzN
annuity on human life 人寿年金 C;wN>H E
antecedent debt 先前的债项 }f^r@3Cb3
ante-dated cheque 倒填日期支票 WW@/q`h
anticipated expenditure 预期开支 mT5d[ lz
anticipated net profit 预期纯利 Kom$i<O?48
anticipated revenue 预期收入 (iGk]Rtzt
anti-inflation measure 反通货膨胀措施 ' rHkJ
anti-inflationary stance 反通货膨胀立场 P$.Azrl
apparent deficit 表面赤字 W$N_GR'4
apparent financial solvency 表面偿债能力 dnNC
=
siY
apparent partner 表面合伙人 8;p6~&).C~
application for personal assessment 个人入息课税申请书 H0
km*5Sn
application of fund 资金应用 aC X](sN
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 H]"Z_n_
appointed actuary 委任精算师 .Q?cNSWU
appointed auditor 委任核数师；委任审计师 0 '~Jr\4
appointed trustee 委任的受托人 A2uSH@4
appointer 委任人 I5F oh|)
apportioned pro rata 按比例分摊 _+wou(1y
apportionment 分配；分摊 @= 6} w_
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "f~S3 ?^!2
apportionment formula 分摊方程式 m}]"TFzoVM
apportionment of estate duty 遗产税的分摊 ]&yO>\MgJB
appraisal 估价；评估 !zvKl;yT
appreciable growth 可观增长 @8|- C
appreciable impact 显着影响 9Q^>.^~ ^
appreciable increase 可观增长 WUGPi'x
appreciation 增值；升值 <y6M@(b
appreciation against other currencies 相对其他货币升值 s4
1<e"
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0^]E- Zf
appreciation tax 增值税 m=PSC Ib
appropriation 拨款；拨用；拨付 '7
6}6G%
appropriation account 拨款帐目 {08UBnR
Appropriation Bill 拨款法案 Q Z"Lh
appropriation-in-aid system 补助拨款办法 WY?(C@>s
approved assets 核准资产 /t%IU
approved basket stock 认可一篮子证券 JV/K ouL
approved budget 核准预算 /^DDU!=(<
approved charitable donation 认可慈善捐款 #_QvnQ?I
approved charitable institution 认可慈善机构 ^] Lr_k
approved currency 核准货币；认可货币 0D/j2cT("k
approved estimates 核准预算 Bg"b,&/^u
approved estimates of expenditure 核准开支预算 %K;,qS'N_
approved overseas insurer 核准海外保险人 4B <D.i ;}
approved overseas trust company 核准海外信托公司 xI< Dc*G
approved pooled investment fund 核准汇集投资基金 '+Gt+Gq+
approved provident fund scheme 认可公积金计划 1*[h$Z&H?
approved provision 核准拨款 [}9R9G>"
approved redeemable share 核准可赎回股份 I &YYw8&
approved regional stock 认可地区性证券 b@Ik
c<
approved retirement scheme 认可退休金计划 I^[R]Js
approved subordinated loan 核准附属贷款 6WgGewn
arbitrage 套戥；套汇；套利 T}$1<^NK
arbitrageur 套戥者；套汇者 8K] fw{-$L
arbitrary amount 临时款项
IpoZ6 DB$
arrangement 措施；安排；协定 W.-[ceM
arrears 欠款 I`t"Na2i
arrears of pay 欠付薪酬 >72j,0=e
arrears of revenue 逾期未收税款；逾期未收的帐项 >VE,/?71@
articles of association 组织章程；组织细则；组织章程细则 2l{ g$44
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 VDx=Tsu-
ascertainment of profit 确定利润 =KmjCz:
"Asia Clear" “亚洲结算系统”
