allotment 分配；配股 4J-)+C/edx
allotment notice 股份配售通知；配股通知 0(:"q!h
allotment of shares 股份分配 |2
{y'?,
allowable 可获宽免；免税的 p4HX83y{
allowable business loss 可扣除的营业亏损 ]W-:-.prh
allowable expenses 可扣税的支出 xr)kHJ: v
allowance 免税额；津贴；备抵；准备金 RK" d Pr
allowance for debts 债项的免税额 &xrm;pO
allowance for depreciation by wear and tear 耗损折旧免税额 rK}*Uw ut
allowance for funeral expenses 殡殓费的免税额 i&{8a3B
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4vp,izN W
allowance for repairs and outgoings 修葺及支出方面的免税额 Dr, {V6^
allowance to debtor 给债务人的津贴 ^<[oKi;>
alteration of capital 资本更改 Hz%#&E
alternate trustee 候补受托人 i n
F&Pv
amalgamation 合并 @6}c\z@AxM
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 yxLGseD
ambit of charges 征税范围；收费范围 VX2bC(E'%
amended valuation 经修订的估值 rk G*0#k
American Commodities Exchange 美国商品交易所 s26:(J
[{
American Express Bank Limited 美国运通银行 7cY_=X-?Y
American Stock Exchange 美国证券交易所 Y
-o* d@
amortization 摊销 "A,]y E
amount due from banks 存放银行同业的款项 2syKYHV
amount due from banks abroad 存放海外银行同业的款项 `!>
zYcmT
amount due from holding companies 控股公司欠款 Gvl-q1PVC
amount due from local banks 存放本港银行同业的款项 2O`uzT$
amount due to banks 银行同业的存款 ^e<0-uM" s
amount due to banks abroad 海外银行同业的存款 lNls8@
amount due to holding companies 控股公司存款 Wi
hQ
j
amount due to local banks 本港银行同业的存款 +%$!sp?
amount due to outport banks 外埠银行同业的存款 H_vOZ0
amount for note issue 发行纸币的款额 @H1 pPr
amount of bond 担保契据的款额 u <D&R T
amount of consideration 代价款额 i2)rDek3]T
amount of contribution 供款数额 =>4>Z_ q
amount of indebtedness 负债款额 lmQ!q>N
amount of principal of the loan 贷款本金额 FzA_-d/_dg
amount of rates chargeable 应征差饷数额 [$OD+@~A2
amount of share capital 股本额 .kBi" p&
amount of sums assured 承保款额 2
os&d|
amount of variation 变动幅度 r >u0Y
amount of vote 拨款数额 OZQ hT)nS]
amount payable 应付款额 kHm1aE <
amount receivable 应收款额 W
^60BZ
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >c5Vz^uM{4
analysis 分析 W>bhSK V%
ancillary risk 附属风险 6./h0kD`
annual account 周年帐目；周年帐目报表；年度决算；年结 #O\4XZ,Lv
annual accounting date 年结日期 3yZtyXRPn
annual allowance 每年免税额；年积金；年度津贴；年津 %:YON,1b=7
annual balance 年度余额 leg@ia
annual disposable income 每年可动用收入 S2;{)"mS
annual estimates 周年预算 fw|r{#d
annual fee 年费 no)Spo'
annual general meeting 周年大会 >p}d:t/
annual growth rate 年增率；每年增长率 'nBJ[$2^
annual long-term supplement 长期个案每年补助金 qs\
& C
annual pensionable emolument 可供计算退休金的年薪 ^qy$M>
annual report 年报 ?b^VEp.;}
Annual Report on the Consumer Price Index 《消费物价指数年报》 -TjYQ
annual return 周年报表；周年申报表；每年报税表格 zPH1{|H+l
Annual Return Rules 《周年报表规则》 %pt ul_(s'
annual review of consumer prices 每年消费物价回顾 * 8kg6v%
annual roll-forward basis 逐年延展方式 LV4 x9?&
annual salary 年薪 _+wv3?
c"
annual statement 年度报表；年度决算表 JrOp-ug
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 2:&8FdU
annuitant 年金受益人 Rr |VGtg
annuity 年金 FOM~
Uj
annuity contract 年金合约 :BC 0f9
annuity on human life 人寿年金 WFjNS'WI_
antecedent debt 先前的债项 E )09M%fe
ante-dated cheque 倒填日期支票 j<R,}nmD3\
anticipated expenditure 预期开支 Iwize,J~X
anticipated net profit 预期纯利 o3]B/
anticipated revenue 预期收入 d3&gHt2
anti-inflation measure 反通货膨胀措施 Q`,D#V${D
anti-inflationary stance 反通货膨胀立场 1LJ
?Ka[_*
apparent deficit 表面赤字 ]Qkto 4DQ5
apparent financial solvency 表面偿债能力 /49PF:$?
apparent partner 表面合伙人 jF B q>
application for personal assessment 个人入息课税申请书 }rn}r4_a
application of fund 资金应用 aVz<RS
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 jE&kN$.7 j
appointed actuary 委任精算师 e ! 6SJ7xC
appointed auditor 委任核数师；委任审计师 \-#~)LB
]M
appointed trustee 委任的受托人 ?0DCjh8We
appointer 委任人 e\%QHoi>u
apportioned pro rata 按比例分摊 n AoGG0$5
apportionment 分配；分摊 5w@ ;B
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 b+OLmd
apportionment formula 分摊方程式 a_`E'BkgU
apportionment of estate duty 遗产税的分摊 Gyjx:EM
appraisal 估价；评估 })M$#%(
appreciable growth 可观增长 f"k?Ix\
e
appreciable impact 显着影响 -=Q _E^'
appreciable increase 可观增长 p<Ah50!B
appreciation 增值；升值 ?\<2*sW [k
appreciation against other currencies 相对其他货币升值 d?v#gW
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
UacN'Rat
appreciation tax 增值税 PJAE~|a
appropriation 拨款；拨用；拨付 +&4PGv53J
appropriation account 拨款帐目 +LV'E#h!Q
Appropriation Bill 拨款法案 _ZzN}!Mye
appropriation-in-aid system 补助拨款办法 JAC W#'4hV
approved assets 核准资产 Av.(i2
approved basket stock 认可一篮子证券 +y6|Nq
approved budget 核准预算 #Vs/1y`()
approved charitable donation 认可慈善捐款 e&OMW ,7
approved charitable institution 认可慈善机构 U`W^w%
approved currency 核准货币；认可货币 W ;P1T"*A
approved estimates 核准预算 ~XsS00TL`G
approved estimates of expenditure 核准开支预算 8MX/GF;F
approved overseas insurer 核准海外保险人 @7u4v%,wB
approved overseas trust company 核准海外信托公司 N5
}vy$t_P
approved pooled investment fund 核准汇集投资基金 Te[[xhTyw
approved provident fund scheme 认可公积金计划 umcbIi('
approved provision 核准拨款 S4qh8c
approved redeemable share 核准可赎回股份 7@fd
[
approved regional stock 认可地区性证券 hO ;bnt%(
approved retirement scheme 认可退休金计划 JEdtj1v{O
approved subordinated loan 核准附属贷款 Tb IM{X
arbitrage 套戥；套汇；套利 vEtogkFA"
arbitrageur 套戥者；套汇者 thip fS
arbitrary amount 临时款项 c*RZbE9k
arrangement 措施；安排；协定 &I'~:nWpt
arrears 欠款 'x+0
yd
arrears of pay 欠付薪酬 XhWMvme
arrears of revenue 逾期未收税款；逾期未收的帐项 v0" |J3
articles of association 组织章程；组织细则；组织章程细则 P^rSpS9
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :{_Or'L
ascertainment of profit 确定利润 wS``Q8K+dM
"Asia Clear" “亚洲结算系统”
