allotment 分配；配股 z/IA
@
allotment notice 股份配售通知；配股通知 >s
4 "2X
allotment of shares 股份分配 @Q!Jzw#B
allowable 可获宽免；免税的 XCCh*qym
allowable business loss 可扣除的营业亏损 :}QBr d
allowable expenses 可扣税的支出 T r}z&efY
allowance 免税额；津贴；备抵；准备金 j]-0m4QF
allowance for debts 债项的免税额 8>T#sO?+
allowance for depreciation by wear and tear 耗损折旧免税额 3 [R<Jr O
allowance for funeral expenses 殡殓费的免税额 }2W scxL
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 . hBq1p
allowance for repairs and outgoings 修葺及支出方面的免税额 gZa/ ?[+
allowance to debtor 给债务人的津贴 F32N e6Y6"
alteration of capital 资本更改 42`%D
alternate trustee 候补受托人
Bw;gl^:UG
amalgamation 合并 L -B"P&
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =?o, ' n0
ambit of charges 征税范围；收费范围 fkLI$Cl
amended valuation 经修订的估值 m:kXr ^!D
American Commodities Exchange 美国商品交易所 bve_*7CEM
American Express Bank Limited 美国运通银行 RJpH1XQ
j
American Stock Exchange 美国证券交易所 #6t 4 v
J1
amortization 摊销 vNMndo!
amount due from banks 存放银行同业的款项 bW"bkA80
amount due from banks abroad 存放海外银行同业的款项
bsfYz
amount due from holding companies 控股公司欠款 !n;0%"(FH
amount due from local banks 存放本港银行同业的款项 rF9|xgFK
amount due to banks 银行同业的存款 y^PQgzm]
amount due to banks abroad 海外银行同业的存款 4?+K:e #F
amount due to holding companies 控股公司存款 p>4tPI}bf
amount due to local banks 本港银行同业的存款 yyp0GV.x
amount due to outport banks 外埠银行同业的存款 #@ClhpLD
amount for note issue 发行纸币的款额 bjn: e!}
amount of bond 担保契据的款额 st-
z>}
amount of consideration 代价款额 N>R\ ,n|I
amount of contribution 供款数额 k|C~qe3E
amount of indebtedness 负债款额
'eyzH[l,(
amount of principal of the loan 贷款本金额 vY 0EffZ
amount of rates chargeable 应征差饷数额 r] h>Bb
amount of share capital 股本额 g=Gd|
amount of sums assured 承保款额 noSkKqP
amount of variation 变动幅度 <x QvS^|[
amount of vote 拨款数额
H7`JqS
amount payable 应付款额 968<yO]
amount receivable 应收款额 /
{)
}y
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 R07] {
analysis 分析 u
Dtml$9rN
ancillary risk 附属风险 b 7XTOB_HO
annual account 周年帐目；周年帐目报表；年度决算；年结 BiFU3FlTf
annual accounting date 年结日期 KT5amct
annual allowance 每年免税额；年积金；年度津贴；年津
6tx5{Xl-o
annual balance 年度余额 +3>)r{#k
annual disposable income 每年可动用收入 U0ZT9/4
annual estimates 周年预算 [b2KBww\
annual fee 年费 .<m${yU{3
annual general meeting 周年大会 -yP|CZM
annual growth rate 年增率；每年增长率 iXo Edt)
annual long-term supplement 长期个案每年补助金 7
KuUV!\h`
annual pensionable emolument 可供计算退休金的年薪 P O*;V<^
annual report 年报 d4ga6N3'
Annual Report on the Consumer Price Index 《消费物价指数年报》 O]-)?y/
annual return 周年报表；周年申报表；每年报税表格 Abw=x4d(i
Annual Return Rules 《周年报表规则》 YkN0,6
annual review of consumer prices 每年消费物价回顾 >PY Lk{q
annual roll-forward basis 逐年延展方式 CX Q +h
annual salary 年薪 ;J uBybJb
annual statement 年度报表；年度决算表 A#o ~nC<
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 ?[Sac]h
ys
annuitant 年金受益人 D` Cy]j
annuity 年金 {"dvU "y)\
annuity contract 年金合约 9QXBz=Fnf
annuity on human life 人寿年金 T`zU gZ]
antecedent debt 先前的债项 MyZ5~jnr\
ante-dated cheque 倒填日期支票 /"J
3hSR
anticipated expenditure 预期开支 ]>9[}'u
anticipated net profit 预期纯利 La2f]+sV
anticipated revenue 预期收入 T1-.+&<
anti-inflation measure 反通货膨胀措施 }'KHF0
anti-inflationary stance 反通货膨胀立场 wsKOafrV
apparent deficit 表面赤字 3>T2k }
apparent financial solvency 表面偿债能力 l cX'n8/3
apparent partner 表面合伙人 ^ g'P
H{68
application for personal assessment 个人入息课税申请书 1zc aI^e#
application of fund 资金应用 ~D0e \Q(A
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 im-XP@<
appointed actuary 委任精算师 ]lqe ,>
appointed auditor 委任核数师；委任审计师 ;hgRMkmz4<
appointed trustee 委任的受托人 JBI> D1`"
appointer 委任人 eqY8;/
apportioned pro rata 按比例分摊 5y~ Srb?2
apportionment 分配；分摊 N
x;Oz
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _x` oab0@
apportionment formula 分摊方程式 I3.cy i
apportionment of estate duty 遗产税的分摊 #?h-<KQQ
appraisal 估价；评估 TWeup6k
appreciable growth 可观增长 4=nh'
U38
appreciable impact 显着影响 8C=8Wjm
appreciable increase 可观增长 sh ZEE2Dr
appreciation 增值；升值 oHPh
2b0
appreciation against other currencies 相对其他货币升值 9dO. ,U*`
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <~b vf A=
appreciation tax 增值税 ^Q#g-"b
appropriation 拨款；拨用；拨付 :^En\YcU
appropriation account 拨款帐目
@hF$qevX
Appropriation Bill 拨款法案 K'c[r0Ew
appropriation-in-aid system 补助拨款办法 9 gc0Ri[4m
approved assets 核准资产 xFScj0Y
approved basket stock 认可一篮子证券 D~zk2
approved budget 核准预算 YXLZ2-%ohZ
approved charitable donation 认可慈善捐款 wZg~k\_lF
approved charitable institution 认可慈善机构 @@z5v bs'{
approved currency 核准货币；认可货币 [gIvB<Uv
approved estimates 核准预算 .)c+gyaQ
approved estimates of expenditure 核准开支预算 szs.B|3X@*
approved overseas insurer 核准海外保险人 Tt WWq5
X|
approved overseas trust company 核准海外信托公司 5h l!z A?
approved pooled investment fund 核准汇集投资基金 v ;nnr
0;
approved provident fund scheme 认可公积金计划 u#+Is4Vh
approved provision 核准拨款 ,Ma%"cWVC
approved redeemable share 核准可赎回股份 #G]g
approved regional stock 认可地区性证券 Tl
L,dPM
approved retirement scheme 认可退休金计划 sZ> 0*S
approved subordinated loan 核准附属贷款 ' j\~> a3\
arbitrage 套戥；套汇；套利 >x*ef]aS
arbitrageur 套戥者；套汇者 r]deVd G
arbitrary amount 临时款项 G.~Ffk
arrangement 措施；安排；协定 \gGTkH
arrears 欠款 Sg<
B+u\\
arrears of pay 欠付薪酬 Oh3A?!y#
arrears of revenue 逾期未收税款；逾期未收的帐项 U E- 1p
articles of association 组织章程；组织细则；组织章程细则 E
/hO0Ox6
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 4vi [hiV
ascertainment of profit 确定利润 Z_4|L+i<{
"Asia Clear" “亚洲结算系统”
