allotment 分配；配股 #Ua+P(1q
allotment notice 股份配售通知；配股通知 [ZP8[Zl'?
allotment of shares 股份分配 `kP
(2b
allowable 可获宽免；免税的 _,2P4
allowable business loss 可扣除的营业亏损 .h8%zB#|i
allowable expenses 可扣税的支出
ToHCS/J59
allowance 免税额；津贴；备抵；准备金 6:Nz=sw8
allowance for debts 债项的免税额 $ N#f)8v
allowance for depreciation by wear and tear 耗损折旧免税额 vQ}'4i8(
allowance for funeral expenses 殡殓费的免税额 B R-(@
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 g(0
|p6R
allowance for repairs and outgoings 修葺及支出方面的免税额 o(/(`/
allowance to debtor 给债务人的津贴 ;=. QT
alteration of capital 资本更改 |ei?s1)
alternate trustee 候补受托人 Ngn Ho\)
amalgamation 合并 wZECG-jr/
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2\z "6
ambit of charges 征税范围；收费范围 ReCmv/AE
amended valuation 经修订的估值 Hop$w
American Commodities Exchange 美国商品交易所 | W B<yA1
American Express Bank Limited 美国运通银行 e,}]K'!t
American Stock Exchange 美国证券交易所 { t$
vsR
amortization 摊销 2dr [0tE
amount due from banks 存放银行同业的款项 QJ
ueU%|
amount due from banks abroad 存放海外银行同业的款项 {da Nw>TH
amount due from holding companies 控股公司欠款 4C ;4"6
amount due from local banks 存放本港银行同业的款项 {q1&4U~'>O
amount due to banks 银行同业的存款 "b!QE2bRO
amount due to banks abroad 海外银行同业的存款 ogX'3L
amount due to holding companies 控股公司存款 sM?bUg0w
amount due to local banks 本港银行同业的存款 $+<X 1
amount due to outport banks 外埠银行同业的存款 KsGS s9
amount for note issue 发行纸币的款额 22 |f!la8n
amount of bond 担保契据的款额 8E /]k\
amount of consideration 代价款额 .6 [xX?i^T
amount of contribution 供款数额 HlB'yO Hv!
amount of indebtedness 负债款额 EO,;^RtB
amount of principal of the loan 贷款本金额 ,$habq=;
amount of rates chargeable 应征差饷数额 ~4wbIE_r N
amount of share capital 股本额 9BGPq) #
amount of sums assured 承保款额 Lrr^obc
amount of variation 变动幅度 $.}fL;BzVz
amount of vote 拨款数额 <v"C`cga
amount payable 应付款额 ~u&3Ki*x
amount receivable 应收款额 I'o9.B 8%#
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 vL13~q*F
analysis 分析 zVs_|x="
ancillary risk 附属风险 8=7u,t
annual account 周年帐目；周年帐目报表；年度决算；年结 aI
|<t^X
annual accounting date 年结日期 e:V(kzAY;
annual allowance 每年免税额；年积金；年度津贴；年津 -pj&|<
h+9
annual balance 年度余额 | zj$p~
annual disposable income 每年可动用收入 6:B[8otQ
annual estimates 周年预算 LS ?hb)7
annual fee 年费 +7o3TA]-
annual general meeting 周年大会 sb_>D`>
annual growth rate 年增率；每年增长率 g ?M\Z";
annual long-term supplement 长期个案每年补助金 qyc:;3?wm
annual pensionable emolument 可供计算退休金的年薪 uG3t%Cm N
annual report 年报 K$Y!d"D
Annual Report on the Consumer Price Index 《消费物价指数年报》 '= x
annual return 周年报表；周年申报表；每年报税表格 (^eSm]<
Annual Return Rules 《周年报表规则》 uj&^W[s
annual review of consumer prices 每年消费物价回顾 {so"xoA ^c
annual roll-forward basis 逐年延展方式 SPL72+S`,
annual salary 年薪 W
k'()N
annual statement 年度报表；年度决算表 fL"-K
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 KEsMes(*
annuitant 年金受益人 lMp)T**
annuity 年金 [e ;
K$
annuity contract 年金合约 d>N Elug
annuity on human life 人寿年金 p[&'*"o!/
antecedent debt 先前的债项 YmHn*N }:U
ante-dated cheque 倒填日期支票 /wI$}X5o~
anticipated expenditure 预期开支 1b d(JL
anticipated net profit 预期纯利 Qm,| 'y:Tg
anticipated revenue 预期收入 Hw<t>z
k
anti-inflation measure 反通货膨胀措施 }MrR svN
anti-inflationary stance 反通货膨胀立场 ,g{` M]Ov
apparent deficit 表面赤字 b}o^ ?NtA
apparent financial solvency 表面偿债能力 R{@WlkG}
apparent partner 表面合伙人 kwK<?\D
application for personal assessment 个人入息课税申请书 /l0\SVwa>
application of fund 资金应用 'HkV_d[li
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 zF(I#|Vo
appointed actuary 委任精算师 +|Xx=1_?BK
appointed auditor 委任核数师；委任审计师 ;hmy7M1%
appointed trustee 委任的受托人 !3 $Ph
appointer 委任人 G(|ki9^@"9
apportioned pro rata 按比例分摊 >va#PFHA
apportionment 分配；分摊 2@1A ,
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (2QFwBW]
apportionment formula 分摊方程式 FbJlyWND
apportionment of estate duty 遗产税的分摊 Lwk Z (Tt
appraisal 估价；评估 #
o)a`,f
appreciable growth 可观增长 0NZg[ >H
appreciable impact 显着影响 (<(8(} x
appreciable increase 可观增长 &B Cl>^wn}
appreciation 增值；升值 n'1pNL:
appreciation against other currencies 相对其他货币升值 +l2{EiQw
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 cW26TtU(
appreciation tax 增值税 MI!C%
appropriation 拨款；拨用；拨付 me$ 7\B;wy
appropriation account 拨款帐目 !tmY _[\
Appropriation Bill 拨款法案 E*
.D_F
appropriation-in-aid system 补助拨款办法 S*IF/ fu
approved assets 核准资产 mE%H5&VSI
approved basket stock 认可一篮子证券 {*`qL0u]^
approved budget 核准预算 B@A3T8'
approved charitable donation 认可慈善捐款 yiSv#wD9
approved charitable institution 认可慈善机构 U=QV^I Qm
approved currency 核准货币；认可货币 4rc4}Yu,JI
approved estimates 核准预算 ; a XcGa
approved estimates of expenditure 核准开支预算 t@ >
Uc`%
approved overseas insurer 核准海外保险人 :U0z;
approved overseas trust company 核准海外信托公司 W7S`+Pq
approved pooled investment fund 核准汇集投资基金 gE0k|Z(RF
approved provident fund scheme 认可公积金计划 :o&qJ%
approved provision 核准拨款 ON~SZa
approved redeemable share 核准可赎回股份 pz6fL=Xd
approved regional stock 认可地区性证券 xYRN~nr
approved retirement scheme 认可退休金计划 O2q`2L~
approved subordinated loan 核准附属贷款 G 2+A`\]
arbitrage 套戥；套汇；套利 V?t^ J7{'
arbitrageur 套戥者；套汇者 J p!Q2}
arbitrary amount 临时款项 +tkD T@ `
arrangement 措施；安排；协定 e54wAypPOl
arrears 欠款 b/Z=FS2T
arrears of pay 欠付薪酬 A|I7R -
arrears of revenue 逾期未收税款；逾期未收的帐项
HO/Ij
articles of association 组织章程；组织细则；组织章程细则 &#F>%~<or
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 R^<li;Km
ascertainment of profit 确定利润 "Up3W%]SB
"Asia Clear" “亚洲结算系统”
