allotment 分配；配股 5"x=k
p>!d
allotment notice 股份配售通知；配股通知 $:{r#
mM
allotment of shares 股份分配 u@( z(P
allowable 可获宽免；免税的 i_ ha^mq3
allowable business loss 可扣除的营业亏损 =dVPx<l5
allowable expenses 可扣税的支出 . @#GNZe
allowance 免税额；津贴；备抵；准备金 i)vbmV
allowance for debts 债项的免税额 B%~hVpm,eM
allowance for depreciation by wear and tear 耗损折旧免税额 5PaOa8=2f
allowance for funeral expenses 殡殓费的免税额 h .A@o#x
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 pN-l82]'
allowance for repairs and outgoings 修葺及支出方面的免税额 C'6 yt
allowance to debtor 给债务人的津贴 }8H_^G8
alteration of capital 资本更改
4
_*^~w
alternate trustee 候补受托人 'p%\fb6`
amalgamation 合并 xq U@87[_
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3M 5+!H
ambit of charges 征税范围；收费范围 *]L(,_:"
amended valuation 经修订的估值 i ,[S1g
American Commodities Exchange 美国商品交易所 PrA?e{B5m
American Express Bank Limited 美国运通银行 q 9cN2|:
American Stock Exchange 美国证券交易所 3WOm`<
amortization 摊销 S N${cs%
amount due from banks 存放银行同业的款项 x WZ87
amount due from banks abroad 存放海外银行同业的款项 <Cbah% X
amount due from holding companies 控股公司欠款 a&'!g)d
amount due from local banks 存放本港银行同业的款项 k<bA\5K
amount due to banks 银行同业的存款 ;y"=3-=vM"
amount due to banks abroad 海外银行同业的存款 OKXELP
amount due to holding companies 控股公司存款 fyRSg B00$
amount due to local banks 本港银行同业的存款 T#HW{3
amount due to outport banks 外埠银行同业的存款 w=dTa5
amount for note issue 发行纸币的款额 I}?+>cf
amount of bond 担保契据的款额 +prr~vgE
amount of consideration 代价款额 scXY~l]I*
amount of contribution 供款数额 2J> v4EWC
amount of indebtedness 负债款额 67 6r0`
amount of principal of the loan 贷款本金额 1
P0)La #
amount of rates chargeable 应征差饷数额 SFj:|S=v6j
amount of share capital 股本额 }^ g6Y3\
amount of sums assured 承保款额 ?h7,q*rxk
amount of variation 变动幅度 12D>~#J
amount of vote 拨款数额 kjS9?>i
amount payable 应付款额 JO|%Vpco
amount receivable 应收款额 kYwV0xQ
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |a>W9Y m
analysis 分析 n86=1G:%
ancillary risk 附属风险 i4Ps#R_wx
annual account 周年帐目；周年帐目报表；年度决算；年结
c. <bz
annual accounting date 年结日期 r5 k{mV+
annual allowance 每年免税额；年积金；年度津贴；年津 C(4r>TNm
annual balance 年度余额 q6A"+w,N
annual disposable income 每年可动用收入 Ct8}jg"
annual estimates 周年预算 WbIf)\
annual fee 年费 h$[tEmD%
annual general meeting 周年大会 +!@@55 I-
annual growth rate 年增率；每年增长率 k
MCg fL
annual long-term supplement 长期个案每年补助金 '}F=U(!
annual pensionable emolument 可供计算退休金的年薪 2@W'q=+0
annual report 年报 @(b;H 0r~
Annual Report on the Consumer Price Index 《消费物价指数年报》 |qp^4vq.p
annual return 周年报表；周年申报表；每年报税表格 r+ y l{
Annual Return Rules 《周年报表规则》 "\CUHr9k
annual review of consumer prices 每年消费物价回顾 p+ki1! Ed
annual roll-forward basis 逐年延展方式 l-~
o&n
annual salary 年薪 $G,#nh2 oD
annual statement 年度报表；年度决算表 oP%'8%tk
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 x_k @hGSC
annuitant 年金受益人 RTXl3
jq
annuity 年金 A;ti$jy
annuity contract 年金合约 UtpK"U$XOU
annuity on human life 人寿年金 Klv~#9Si
antecedent debt 先前的债项 40M/Gu:
ante-dated cheque 倒填日期支票 2 0NotCM
anticipated expenditure 预期开支 saPg2
N,
anticipated net profit 预期纯利 ~T'!.^/
anticipated revenue 预期收入 RaX :&PE
anti-inflation measure 反通货膨胀措施 Z1&<-T_
anti-inflationary stance 反通货膨胀立场 &3_S+.JO
apparent deficit 表面赤字 MlVVST
apparent financial solvency 表面偿债能力 2Nau]y]=
apparent partner 表面合伙人 "QV?C
application for personal assessment 个人入息课税申请书 79 Y;Zgv
application of fund 资金应用 +~Lt;xNFk
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 1d E |q{
appointed actuary 委任精算师
mRYM,
appointed auditor 委任核数师；委任审计师 p10i_<J]=
appointed trustee 委任的受托人 8b!-2d:*
appointer 委任人 8s@k0T<O
apportioned pro rata 按比例分摊 $I$ B8
apportionment 分配；分摊 Ra~|;(
%d
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 X1N*}@:/
apportionment formula 分摊方程式 w~lxWgaY7
apportionment of estate duty 遗产税的分摊 Y`tv"v2
appraisal 估价；评估 ]NRQM8
\
appreciable growth 可观增长 UbDRE[^P
appreciable impact 显着影响 '(.vB~m7*+
appreciable increase 可观增长 'xn3g ;5
appreciation 增值；升值 ` yXJaTbo
appreciation against other currencies 相对其他货币升值 [\|p~Qb)s
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {CVn&|}J
appreciation tax 增值税 2 yY.rs
appropriation 拨款；拨用；拨付 !
,v!7I
appropriation account 拨款帐目 T M?RH{(r
Appropriation Bill 拨款法案 :OFL@byS
appropriation-in-aid system 补助拨款办法 kH9fK80
approved assets 核准资产 7 G 3*@cl
approved basket stock 认可一篮子证券 &.4m(ZX
approved budget 核准预算 F2bAo 6~R
approved charitable donation 认可慈善捐款 s${|A =
approved charitable institution 认可慈善机构 Q 9C; _Up
approved currency 核准货币；认可货币 fMSB
approved estimates 核准预算 o$[alh;c+W
approved estimates of expenditure 核准开支预算 uL
K4tQ
approved overseas insurer 核准海外保险人 wFHz<i!jr&
approved overseas trust company 核准海外信托公司 NMCMY<o
approved pooled investment fund 核准汇集投资基金 |OVD*A
approved provident fund scheme 认可公积金计划
0)Wrfa
approved provision 核准拨款 So^; 5tG
approved redeemable share 核准可赎回股份 :~g G]|F
approved regional stock 认可地区性证券 ]|#%`p56
approved retirement scheme 认可退休金计划 x[w!buV0\
approved subordinated loan 核准附属贷款 6%8 ,OOS
arbitrage 套戥；套汇；套利 /#]4lFk:h
arbitrageur 套戥者；套汇者 no`> r}C
arbitrary amount 临时款项 6Pzz= ai<
arrangement 措施；安排；协定 d_r1 }+ao
arrears 欠款 aIsT"6A~{
arrears of pay 欠付薪酬 FJY c*l
arrears of revenue 逾期未收税款；逾期未收的帐项 g,,'Pdd7Pn
articles of association 组织章程；组织细则；组织章程细则 OY?x'h
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 h,u?3}Knnb
ascertainment of profit 确定利润 nxZ[E.-\
"Asia Clear" “亚洲结算系统”
