allotment 分配；配股 J5F @<vi
allotment notice 股份配售通知；配股通知 K> 4 w
allotment of shares 股份分配 &L5
)v\ z
allowable 可获宽免；免税的 Al
6%RFt
allowable business loss 可扣除的营业亏损
? wlRHVZ
allowable expenses 可扣税的支出 (y6q}#<
allowance 免税额；津贴；备抵；准备金 *xpn-hCp<
allowance for debts 债项的免税额 ~Gmt,l! b
allowance for depreciation by wear and tear 耗损折旧免税额 I}o}
# OJ
allowance for funeral expenses 殡殓费的免税额 c1i:m'b_5
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Yb`b / BMR
allowance for repairs and outgoings 修葺及支出方面的免税额 !~%DR~^`
allowance to debtor 给债务人的津贴 $z* "@
alteration of capital 资本更改 wT- <#+L\
alternate trustee 候补受托人 IAGY-+8e
amalgamation 合并
Hcg7u7M{
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 G1e_pszD{o
ambit of charges 征税范围；收费范围 &v*4A Z['
amended valuation 经修订的估值 Y DHP-0?
American Commodities Exchange 美国商品交易所 d7G@Z|R3p
American Express Bank Limited 美国运通银行 SPd EO3
American Stock Exchange 美国证券交易所 KMkD6g
amortization 摊销 x=xo9wEg
amount due from banks 存放银行同业的款项 '"\n,
3h
amount due from banks abroad 存放海外银行同业的款项 Z ] G#:
amount due from holding companies 控股公司欠款 h9im S\gfr
amount due from local banks 存放本港银行同业的款项 *A8*FX>\F
amount due to banks 银行同业的存款 ,D }Ka?
amount due to banks abroad 海外银行同业的存款 PDw +Q
amount due to holding companies 控股公司存款 |5dNJF8;Q
amount due to local banks 本港银行同业的存款 X
[tB ^`
amount due to outport banks 外埠银行同业的存款 f
V Y I
amount for note issue 发行纸币的款额 T-ST M"~%
amount of bond 担保契据的款额 7 bO>[RQB
amount of consideration 代价款额 5vR])T/S0
amount of contribution 供款数额 }za pN
v
amount of indebtedness 负债款额 $'5rS$]a/
amount of principal of the loan 贷款本金额 [o(!/38"@=
amount of rates chargeable 应征差饷数额 O/Hj-u6&A
amount of share capital 股本额 ak_y:O|
amount of sums assured 承保款额 VK*`&D<P
amount of variation 变动幅度 c;"e&tW
amount of vote 拨款数额 \}.bTca
amount payable 应付款额 `W+-0F@Y?@
amount receivable 应收款额 #prYZcHv:_
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -V~Fj~b#
analysis 分析 Twd*HH
ancillary risk 附属风险
~XWBLU<
annual account 周年帐目；周年帐目报表；年度决算；年结 u8>aO>(bVg
annual accounting date 年结日期 ]9w8[ T:O
annual allowance 每年免税额；年积金；年度津贴；年津 p9 ,[kb
annual balance 年度余额 c H5
annual disposable income 每年可动用收入 MS#*3Md&y
annual estimates 周年预算 O:rf DO
annual fee 年费 GJQ>VI2cY
annual general meeting 周年大会 g)$KN,gGuO
annual growth rate 年增率；每年增长率 Ths~8{dMb
annual long-term supplement 长期个案每年补助金 j[\:#/J
annual pensionable emolument 可供计算退休金的年薪 <+
[N*
annual report 年报 d6[' [dG
Annual Report on the Consumer Price Index 《消费物价指数年报》 }vY^e OK.
annual return 周年报表；周年申报表；每年报税表格 Z]DZ :dF
Annual Return Rules 《周年报表规则》 McS]aJfrk
annual review of consumer prices 每年消费物价回顾 4<Pup J
annual roll-forward basis 逐年延展方式 J|
wk})?
annual salary 年薪 wM7 Iu86
annual statement 年度报表；年度决算表 iQ2}*:Jc$
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 $*N(feAs
annuitant 年金受益人 C:^
:^y
annuity 年金 4t%Lo2v!X%
annuity contract 年金合约 |"%OI~^%
annuity on human life 人寿年金 \P":V
antecedent debt 先前的债项 TTa3DbF p%
ante-dated cheque 倒填日期支票 $?z} yx$
anticipated expenditure 预期开支 &3"O DAp'
anticipated net profit 预期纯利 -^`s#0( y^
anticipated revenue 预期收入 _s0)Dl6K
anti-inflation measure 反通货膨胀措施 Ue Z(@6_:
anti-inflationary stance 反通货膨胀立场 Zon7G6s9`
apparent deficit 表面赤字 s.;' -oA
apparent financial solvency 表面偿债能力 toD!RE
apparent partner 表面合伙人 "O$WfpKX
application for personal assessment 个人入息课税申请书 |unvDXx -
application of fund 资金应用 ~ rjK*_3/
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 . bUmT !
appointed actuary 委任精算师 1~E4]Ef:W
appointed auditor 委任核数师；委任审计师 Uy|!f]"?
appointed trustee 委任的受托人 5$> buYF
appointer 委任人 *>[ q*SF
apportioned pro rata 按比例分摊 bYem0hzOe
apportionment 分配；分摊 k^; /@:
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 e&ZH 1^O
apportionment formula 分摊方程式 N:p
P@o
apportionment of estate duty 遗产税的分摊 nB
:i G
appraisal 估价；评估 `S? _=JIX
appreciable growth 可观增长 aA>!p{/x
appreciable impact 显着影响 =2rdbq6R
appreciable increase 可观增长 1\/vS$bi(
appreciation 增值；升值 >Q"3dw
appreciation against other currencies 相对其他货币升值 ~^'t70 :D
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ';.y`{/
appreciation tax 增值税 (Nf B+Ue}
appropriation 拨款；拨用；拨付 "9 hD4R
appropriation account 拨款帐目 E;4d lL`*
Appropriation Bill 拨款法案 f 0%'4t
appropriation-in-aid system 补助拨款办法 Unt]=S3u
approved assets 核准资产 M1 o@v 0
approved basket stock 认可一篮子证券 DW7Jk"\GH
approved budget 核准预算 &E!m(|6?+
approved charitable donation 认可慈善捐款 [;-;{
*{G
approved charitable institution 认可慈善机构 V}2[chbl
approved currency 核准货币；认可货币 i~<.@&vt
approved estimates 核准预算 r ~,3
approved estimates of expenditure 核准开支预算 =mcQe^M
approved overseas insurer 核准海外保险人 ;8e}X6YU
approved overseas trust company 核准海外信托公司 /y UKUXi
approved pooled investment fund 核准汇集投资基金 + yk 0ez
approved provident fund scheme 认可公积金计划 \>j@! W
approved provision 核准拨款 %7\l
+ g,
approved redeemable share 核准可赎回股份 1Zo3K<*J
approved regional stock 认可地区性证券 A+\rGVNH'S
approved retirement scheme 认可退休金计划 W_/$H_04+
approved subordinated loan 核准附属贷款 T| (w-)mv
arbitrage 套戥；套汇；套利 D= 5%lL
arbitrageur 套戥者；套汇者 mL;oR 4{
arbitrary amount 临时款项 [V;u7Z\r-
arrangement 措施；安排；协定 23bTCp.d
arrears 欠款 fv*
$=m
arrears of pay 欠付薪酬 *|L;&XM&/
arrears of revenue 逾期未收税款；逾期未收的帐项 "18cD5-#
articles of association 组织章程；组织细则；组织章程细则 K^b'<} $|p
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8yZs>Og?
ascertainment of profit 确定利润 :8+x&zn
"Asia Clear" “亚洲结算系统”
