allotment 分配；配股 mQ
`r`DW
allotment notice 股份配售通知；配股通知 "rlS K >`
allotment of shares 股份分配 u:>3j,Cs
allowable 可获宽免；免税的 Ydd>A\v \;
allowable business loss 可扣除的营业亏损 -W"0,.Dvg
allowable expenses 可扣税的支出 WoT z'
allowance 免税额；津贴；备抵；准备金 X QoT},
C
allowance for debts 债项的免税额 .j$bCKXGx
allowance for depreciation by wear and tear 耗损折旧免税额 :{= 'TMJ7
allowance for funeral expenses 殡殓费的免税额 Nb, H8;
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 5 WNRo[`7
allowance for repairs and outgoings 修葺及支出方面的免税额 2\8\D^
allowance to debtor 给债务人的津贴 vrEaNT$J-
alteration of capital 资本更改 af5`ktx
alternate trustee 候补受托人 ,f" "|X5
amalgamation 合并 2dlV'U_g
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 uEO2,1
+
ambit of charges 征税范围；收费范围 u$ / ]59
amended valuation 经修订的估值 }u*@b10
American Commodities Exchange 美国商品交易所 8 @*|T?r
American Express Bank Limited 美国运通银行 s 7cyo
]
American Stock Exchange 美国证券交易所 K@u."e aD
amortization 摊销 Pw0 KQ Us
amount due from banks 存放银行同业的款项 Xv(9 Yh S
amount due from banks abroad 存放海外银行同业的款项 Y{:/vOj
amount due from holding companies 控股公司欠款 7 QJcRZ[lU
amount due from local banks 存放本港银行同业的款项 tcdn"]#U
amount due to banks 银行同业的存款 CO J!b
amount due to banks abroad 海外银行同业的存款 u! FSXX<
amount due to holding companies 控股公司存款 SX
<mj
amount due to local banks 本港银行同业的存款 wLp
t2 b8S
amount due to outport banks 外埠银行同业的存款 ]O `
[v
amount for note issue 发行纸币的款额 PvBbtC-9b
amount of bond 担保契据的款额 \ @t5S
amount of consideration 代价款额 <;Z3
5 {
amount of contribution 供款数额 :Ny E d<'
amount of indebtedness 负债款额 ]<?)(xz
amount of principal of the loan 贷款本金额 1^>g>bn_"
amount of rates chargeable 应征差饷数额 `ha:Gf
amount of share capital 股本额 RL)3k8pk
amount of sums assured 承保款额 32F GDM
amount of variation 变动幅度 `GWq3c5
amount of vote 拨款数额 QYb?; Z
amount payable 应付款额 nY0UnlB`
amount receivable 应收款额 TmZ[?IL,
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 beR)8s
C3q
analysis 分析 ll09j Ef
ancillary risk 附属风险 <vuX "
8
annual account 周年帐目；周年帐目报表；年度决算；年结 twS3J)UH
annual accounting date 年结日期 O o .Qz
annual allowance 每年免税额；年积金；年度津贴；年津 ~ ,1q :Kue
annual balance 年度余额 M\6v}kUY
annual disposable income 每年可动用收入 =eLb"7C#0
annual estimates 周年预算 cb,sb^-
annual fee 年费 @O @yJ{(I
annual general meeting 周年大会 sYP@> tHC
annual growth rate 年增率；每年增长率
4N0nU
annual long-term supplement 长期个案每年补助金 EZfa0jJD
annual pensionable emolument 可供计算退休金的年薪 4^^rOi0
annual report 年报 [ LDzR7vnf
Annual Report on the Consumer Price Index 《消费物价指数年报》 lM%fgy X
annual return 周年报表；周年申报表；每年报税表格 /~5YTe( F
Annual Return Rules 《周年报表规则》 \8aF(Y^H
annual review of consumer prices 每年消费物价回顾 W>nb9Isp
annual roll-forward basis 逐年延展方式 e;[8 GE.
annual salary 年薪 6x{ IY
annual statement 年度报表；年度决算表 1y;zPJ<ntm
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 y ]%,Y=%X
annuitant 年金受益人 % "^XxVJ*
annuity 年金 ~l6 Y
<-!
annuity contract 年金合约 k4rB S
annuity on human life 人寿年金 mnj A8@1
antecedent debt 先前的债项
2:F
ante-dated cheque 倒填日期支票
>MrU^t
anticipated expenditure 预期开支 $
3B?
anticipated net profit 预期纯利 <~+
anticipated revenue 预期收入 0M98y!A 5^
anti-inflation measure 反通货膨胀措施 ,quTMtk
~
anti-inflationary stance 反通货膨胀立场 Acv{XnB
apparent deficit 表面赤字 KHN
,SB
apparent financial solvency 表面偿债能力 O3Mv"Py%
apparent partner 表面合伙人
RZ%X1$
application for personal assessment 个人入息课税申请书 & 2igX?60
application of fund 资金应用 LTc t0Gh
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 W10fjMC}^
appointed actuary 委任精算师 V,5}hQJ
F
appointed auditor 委任核数师；委任审计师 V~Lq, oth
appointed trustee 委任的受托人 L|w-s4L
appointer 委任人 j #YFwX4.
apportioned pro rata 按比例分摊 NvZ?e
apportionment 分配；分摊 V5 r7eC
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 L{pg?#\yC
apportionment formula 分摊方程式 Ti'kn{
Zv
apportionment of estate duty 遗产税的分摊 uJ[Vv4N%9
appraisal 估价；评估 cvfAa#tq>
appreciable growth 可观增长 j
}l8k@f
appreciable impact 显着影响 w%n]~w=8
appreciable increase 可观增长 >6+K"J-@
appreciation 增值；升值 I!D*( >
appreciation against other currencies 相对其他货币升值 n# cN[C9
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :5J6r
j;_
appreciation tax 增值税 V}-o): dI|
appropriation 拨款；拨用；拨付 -~f.>@Wb
appropriation account 拨款帐目 $ :wM'& M
Appropriation Bill 拨款法案 q04Dj-2<
appropriation-in-aid system 补助拨款办法 -+_&#twU
approved assets 核准资产 tvRy8u;
approved basket stock 认可一篮子证券 4N j?U Da
approved budget 核准预算 UUqj?'Nv
approved charitable donation 认可慈善捐款 ppK
CY4
approved charitable institution 认可慈善机构 Bx4GFCdifC
approved currency 核准货币；认可货币 -+|[0hpw
approved estimates 核准预算 Kf~+jYobO
approved estimates of expenditure 核准开支预算 y@_?3m7B=
approved overseas insurer 核准海外保险人 wP"|$ HN
approved overseas trust company 核准海外信托公司 ?%Fk0E#>2
approved pooled investment fund 核准汇集投资基金 C|LQYz-
{
approved provident fund scheme 认可公积金计划 ze)K-6SKH
approved provision 核准拨款 RC%r7K f
approved redeemable share 核准可赎回股份 'O9=*L) X
approved regional stock 认可地区性证券 f34&:xz2U
approved retirement scheme 认可退休金计划 B$EP'5@
b
approved subordinated loan 核准附属贷款 |0p'p$%
arbitrage 套戥；套汇；套利 ?UDO%`X
arbitrageur 套戥者；套汇者 DU8LU*q'
arbitrary amount 临时款项 "~
stZ.
arrangement 措施；安排；协定 :X*L lN
arrears 欠款 f@L{*Upj+
arrears of pay 欠付薪酬 7+4"+CA
arrears of revenue 逾期未收税款；逾期未收的帐项 c\MDOD%9
articles of association 组织章程；组织细则；组织章程细则 V}+;b bUc-
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ] i2\2MTW8
ascertainment of profit 确定利润 H%aLkV!J
"Asia Clear" “亚洲结算系统”
