allotment 分配；配股 K ^s!0[6
allotment notice 股份配售通知；配股通知 0=L :
8&m
allotment of shares 股份分配 : 4&qASn
allowable 可获宽免；免税的 @x"vGYKd
allowable business loss 可扣除的营业亏损 '$ q'Wl)
allowable expenses 可扣税的支出 & UL(r
allowance 免税额；津贴；备抵；准备金 d8dREhK&
allowance for debts 债项的免税额 &7|=8Z[o
allowance for depreciation by wear and tear 耗损折旧免税额 9(ANhG
allowance for funeral expenses 殡殓费的免税额 $>8+t>|
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 j4+hWalm
allowance for repairs and outgoings 修葺及支出方面的免税额 73 D|gF*
allowance to debtor 给债务人的津贴 8Z F Ps/HP
alteration of capital 资本更改 ( lS&P"Xi
alternate trustee 候补受托人 1th|n
amalgamation 合并 Fu{[5uv
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .5KRi6
ambit of charges 征税范围；收费范围 c,X\1yLy
amended valuation 经修订的估值 &Q(Q/ ]U~
American Commodities Exchange 美国商品交易所 C4TJS,!1rH
American Express Bank Limited 美国运通银行 'zi5ihiT
American Stock Exchange 美国证券交易所 "A,]y E
amortization 摊销 y {U' \
amount due from banks 存放银行同业的款项 !)_80O1
amount due from banks abroad 存放海外银行同业的款项 GkaIqBS
amount due from holding companies 控股公司欠款 [1 w
amount due from local banks 存放本港银行同业的款项 {C|#<}1
amount due to banks 银行同业的存款 %L<VnY#%u
amount due to banks abroad 海外银行同业的存款 V5qvH"^
amount due to holding companies 控股公司存款 IEjKI"
amount due to local banks 本港银行同业的存款 !$qNugLg
amount due to outport banks 外埠银行同业的存款 W&T Pr
B
amount for note issue 发行纸币的款额 .nKyB'uV
amount of bond 担保契据的款额 u23^
* -
amount of consideration 代价款额 F+*:
>@3
amount of contribution 供款数额 AX<TkS@wjb
amount of indebtedness 负债款额 z#8GF^U:T
amount of principal of the loan 贷款本金额 E/
Eny 5
amount of rates chargeable 应征差饷数额 j}#48{
amount of share capital 股本额 <P(d%XEl
amount of sums assured 承保款额 T_y 'cvh
amount of variation 变动幅度 ATk >:^n
amount of vote 拨款数额 T"dX)~E;
amount payable 应付款额
*N[.']#n
amount receivable 应收款额 k "'q
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 g
O gZ
analysis 分析 !gW$A-XD
ancillary risk 附属风险 vA;ml$
annual account 周年帐目；周年帐目报表；年度决算；年结 91jv=>=DM
annual accounting date 年结日期 v9u/<w68!
annual allowance 每年免税额；年积金；年度津贴；年津 s80:.B
annual balance 年度余额 Bx j6/a7Xd
annual disposable income 每年可动用收入 3)EslBA7i
annual estimates 周年预算 #Z98D9Pv`o
annual fee 年费 !94& Uk(O
annual general meeting 周年大会 c{V0]A9VF
annual growth rate 年增率；每年增长率 ` i,ZwnLh{
annual long-term supplement 长期个案每年补助金 < 5;0LPU
annual pensionable emolument 可供计算退休金的年薪 _ZC4O&fL
annual report 年报 el;^cMY
Annual Report on the Consumer Price Index 《消费物价指数年报》 Tf21K9+`L
annual return 周年报表；周年申报表；每年报税表格 1;080| ,s
Annual Return Rules 《周年报表规则》 :-Ho5DHg
annual review of consumer prices 每年消费物价回顾 {ZY^tT
sY
annual roll-forward basis 逐年延展方式 wvp\'* $
annual salary 年薪 T5Sa9\`>
annual statement 年度报表；年度决算表 /n/U)!tp
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 FWq 6e,
annuitant 年金受益人 V[rNJf1z
annuity 年金 i8Y l1nF
annuity contract 年金合约 lk2F]@_kJH
annuity on human life 人寿年金 B#B $w_z
antecedent debt 先前的债项 A
WMR 0I
ante-dated cheque 倒填日期支票 !b7]n-1zs
anticipated expenditure 预期开支 R^f~aLl
anticipated net profit 预期纯利 F2AM/m^!q
anticipated revenue 预期收入 p ! zC
anti-inflation measure 反通货膨胀措施 Qh? E* 9
anti-inflationary stance 反通货膨胀立场 ?G* XZ0u~
apparent deficit 表面赤字 c zL[W2l
apparent financial solvency 表面偿债能力 *<Fz1~%*
apparent partner 表面合伙人 xQk]a1
application for personal assessment 个人入息课税申请书 [WRs1$5
application of fund 资金应用 #-
z*c
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件
OMvwmm
appointed actuary 委任精算师 i>7f9D7
appointed auditor 委任核数师；委任审计师 *P61q\2Z
appointed trustee 委任的受托人 y@nWa\i G
appointer 委任人 eW1$;.^
apportioned pro rata 按比例分摊 >XSe[K
apportionment 分配；分摊 B5 C]4
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0u'4kF!P!
apportionment formula 分摊方程式 / h0-qW
apportionment of estate duty 遗产税的分摊 k#c BBrY
appraisal 估价；评估 4CW
/
appreciable growth 可观增长 jMzHs* :
appreciable impact 显着影响 one^XYy1%
appreciable increase 可观增长 zb?wl fT
appreciation 增值；升值 Y
H
2i V
appreciation against other currencies 相对其他货币升值 "SNsO
f
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 PC.$&x4w1
appreciation tax 增值税 l(v$+
appropriation 拨款；拨用；拨付 f0IljY!.
appropriation account 拨款帐目 m{JiF-=u
Appropriation Bill 拨款法案 l^u P?l"
appropriation-in-aid system 补助拨款办法 69d Fd!G\
approved assets 核准资产 @1*lmFq'kV
approved basket stock 认可一篮子证券 bL)g+<:F
approved budget 核准预算 x/[i &Gkv
approved charitable donation 认可慈善捐款 SR*%-JbA
approved charitable institution 认可慈善机构 bsuUl*l)
approved currency 核准货币；认可货币 +y6|Nq
approved estimates 核准预算 ^W_}Gd<-#Y
approved estimates of expenditure 核准开支预算 ^n@iCr9
approved overseas insurer 核准海外保险人 V~T jz%<
approved overseas trust company 核准海外信托公司 s|
pb0
approved pooled investment fund 核准汇集投资基金 @E,{p "{
approved provident fund scheme 认可公积金计划 w_KGn17
approved provision 核准拨款 j72cS
Rv
approved redeemable share 核准可赎回股份 6zRJ5uI ,/
approved regional stock 认可地区性证券 p $?c>lim
approved retirement scheme 认可退休金计划 htX'bA
approved subordinated loan 核准附属贷款 ?OZbns~
arbitrage 套戥；套汇；套利 )_ G M&-
arbitrageur 套戥者；套汇者 ]1)@.b;QR
arbitrary amount 临时款项 ,RCjfX a
arrangement 措施；安排；协定 Kp ~k!6x
arrears 欠款 Y@9L8 XNP>
arrears of pay 欠付薪酬 ,H22; UV9
arrears of revenue 逾期未收税款；逾期未收的帐项 >h[tHM
O
articles of association 组织章程；组织细则；组织章程细则 i# kRVua/
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 O
.& 6J/
ascertainment of profit 确定利润 #xW%RF
"Asia Clear" “亚洲结算系统”
