allotment 分配；配股 | ?3\xw
allotment notice 股份配售通知；配股通知 c1M/:*?%
allotment of shares 股份分配 NL
3ri7n
allowable 可获宽免；免税的 f4)fa yAVp
allowable business loss 可扣除的营业亏损 y a3A^&:
allowable expenses 可扣税的支出 H=[
eO
allowance 免税额；津贴；备抵；准备金 wgxr8;8`q
allowance for debts 债项的免税额 n#Xi Co_\
allowance for depreciation by wear and tear 耗损折旧免税额 %719h>$
allowance for funeral expenses 殡殓费的免税额 |u8IQR'B
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6gV-u~j [#
allowance for repairs and outgoings 修葺及支出方面的免税额 2{Nv&ZX?
allowance to debtor 给债务人的津贴 K>X#,lE-
alteration of capital 资本更改 j'FSd*5m
alternate trustee 候补受托人 1@sy:{
d`
amalgamation 合并 Y3+D TR0|'
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +<7~yZ[Z8
ambit of charges 征税范围；收费范围 #qY`xH'>
amended valuation 经修订的估值 UXwnE@`F
American Commodities Exchange 美国商品交易所
0(A`Ia
American Express Bank Limited 美国运通银行 b?eIFI&w^l
American Stock Exchange 美国证券交易所 n@ lf+
amortization 摊销 /]m5HW(P7K
amount due from banks 存放银行同业的款项 + X(@o
amount due from banks abroad 存放海外银行同业的款项 ;rZR9fR
amount due from holding companies 控股公司欠款 Aon
3G
amount due from local banks 存放本港银行同业的款项 ,%7>%*nhk
amount due to banks 银行同业的存款 $q,2VH :Ip
amount due to banks abroad 海外银行同业的存款 [E<NEl *
amount due to holding companies 控股公司存款 ZN#mu
]jC?
amount due to local banks 本港银行同业的存款 |`[0U
amount due to outport banks 外埠银行同业的存款 {Qbg'|HO=l
amount for note issue 发行纸币的款额 V:Hx RMF2X
amount of bond 担保契据的款额 U o?g@D
amount of consideration 代价款额 _ K["qm{X_
amount of contribution 供款数额 VWf&F`^B(
amount of indebtedness 负债款额 W5 ^eCYHoi
amount of principal of the loan 贷款本金额 '4k
l$I
amount of rates chargeable 应征差饷数额 < ]<P<
amount of share capital 股本额 @v &h r
amount of sums assured 承保款额 Q`- JRY-
amount of variation 变动幅度 y "6;O 0
amount of vote 拨款数额 xa#;<8 iV
amount payable 应付款额 tb3 6c<U-
amount receivable 应收款额 @=JOAo
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 C$?gt-tJ'
analysis 分析 k?]`PUrV
ancillary risk 附属风险 v, bCj6
annual account 周年帐目；周年帐目报表；年度决算；年结 [w*YH5kX
annual accounting date 年结日期 & -L$B
annual allowance 每年免税额；年积金；年度津贴；年津 f_v@.vnn.
annual balance 年度余额 hZ@frbuowk
annual disposable income 每年可动用收入 Z./$}tVUG
annual estimates 周年预算 QS(aA*D
annual fee 年费 7[=*#7}.
annual general meeting 周年大会 !YX$4_I
annual growth rate 年增率；每年增长率 sZ,xbfZby
annual long-term supplement 长期个案每年补助金 mQ(6ahD U
annual pensionable emolument 可供计算退休金的年薪 @p` *MWU
annual report 年报 iQs^2z#Bd
Annual Report on the Consumer Price Index 《消费物价指数年报》 @GTkS!86
annual return 周年报表；周年申报表；每年报税表格 \ %& BK.t
Annual Return Rules 《周年报表规则》 u~b ;m
annual review of consumer prices 每年消费物价回顾 [0vgA#6I
annual roll-forward basis 逐年延展方式 4z6i{n-k
annual salary 年薪 ~4 gOv
annual statement 年度报表；年度决算表 / bm2v;
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 2kukQj (n
annuitant 年金受益人 W^dk:
annuity 年金 24{ Tl
q3
annuity contract 年金合约 8(d Hn
annuity on human life 人寿年金 |q| ?y`X4/
antecedent debt 先前的债项 =Q+i(UGHi
ante-dated cheque 倒填日期支票 K|^PHe
anticipated expenditure 预期开支 U-^qVlw
anticipated net profit 预期纯利 3an9Rb V
anticipated revenue 预期收入 &.W,Hh
anti-inflation measure 反通货膨胀措施 ?XCFR t,ol
anti-inflationary stance 反通货膨胀立场 .+ezcG4q
apparent deficit 表面赤字 rK` x<
apparent financial solvency 表面偿债能力 @6["A'h
apparent partner 表面合伙人 9t$#!2z
application for personal assessment 个人入息课税申请书 q|7i6jq\*R
application of fund 资金应用 wPr9N}rf
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 #BPJ
RNXd
appointed actuary 委任精算师 rF@njw@
appointed auditor 委任核数师；委任审计师 #3VOC#.
appointed trustee 委任的受托人 B'NtG84
appointer 委任人 t+
9[ki
apportioned pro rata 按比例分摊 5;v_?M!UCK
apportionment 分配；分摊 M[ eq)a $
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |ty
?Ah,vb
apportionment formula 分摊方程式 :zA/~/Wo
apportionment of estate duty 遗产税的分摊 I1f4u6\*X
appraisal 估价；评估 zv%]j0 ?
appreciable growth 可观增长 T'^ Do/
appreciable impact 显着影响 ?Z^?A^; }$
appreciable increase 可观增长 1`sLbPW
appreciation 增值；升值 Ow" e3]}Mt
appreciation against other currencies 相对其他货币升值 nj1TX
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {UeS_O >(
appreciation tax 增值税 (r6'q 0[
appropriation 拨款；拨用；拨付 I3I1<}>]Z
appropriation account 拨款帐目 '@0Z#A
Appropriation Bill 拨款法案 8_
W=)w6
appropriation-in-aid system 补助拨款办法 /]1$Soo
approved assets 核准资产 @5RbMf{
approved basket stock 认可一篮子证券 %[cZ, F=
approved budget 核准预算 ?d!*[Ke8
approved charitable donation 认可慈善捐款 0#G@F5; <
approved charitable institution 认可慈善机构
z@<OR$/`L
approved currency 核准货币；认可货币 ?<;9=l\Q
approved estimates 核准预算 &xWej2a!
approved estimates of expenditure 核准开支预算 bmzY^ %a
approved overseas insurer 核准海外保险人
Y+d+
approved overseas trust company 核准海外信托公司 Vi m::
approved pooled investment fund 核准汇集投资基金 W5*Kq^6P
d
approved provident fund scheme 认可公积金计划 wo+ b
":
approved provision 核准拨款 jd.{J{o
approved redeemable share 核准可赎回股份 #lfW0?Y'
approved regional stock 认可地区性证券 p
3,
m),
approved retirement scheme 认可退休金计划 \<aR^Sj.
approved subordinated loan 核准附属贷款 MvKr
~
arbitrage 套戥；套汇；套利 Z xw
cqN
arbitrageur 套戥者；套汇者 PyoIhe&ep
arbitrary amount 临时款项 h`n)
b
arrangement 措施；安排；协定 eKUP,y;[I
arrears 欠款
41v#|%\w
arrears of pay 欠付薪酬 Jn&^5,J]F8
arrears of revenue 逾期未收税款；逾期未收的帐项 Nov)'2g7G
articles of association 组织章程；组织细则；组织章程细则 '" 4;;(
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 6}cN7wnm
j
ascertainment of profit 确定利润 *Y':raP
"Asia Clear" “亚洲结算系统”
