allotment 分配；配股 _Qt
qQ~f
allotment notice 股份配售通知；配股通知 +a sJV1a
allotment of shares 股份分配 gQ
h0-Dnw
allowable 可获宽免；免税的 jh ]wHG
allowable business loss 可扣除的营业亏损 $*%Ml+H-
allowable expenses 可扣税的支出 0$,Ag;"^?
allowance 免税额；津贴；备抵；准备金 $B4}('&4FQ
allowance for debts 债项的免税额 ^ h^2='p
allowance for depreciation by wear and tear 耗损折旧免税额 ew4 IAF
allowance for funeral expenses 殡殓费的免税额 i~z:Fe
{
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ja~b5Tf9
allowance for repairs and outgoings 修葺及支出方面的免税额 Ul[ >LKFY
allowance to debtor 给债务人的津贴 ~0fT*lp
alteration of capital 资本更改 Fm -W @
alternate trustee 候补受托人 "yc/8{U
amalgamation 合并 VzpPopD,QW
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
z$-/yT"M
ambit of charges 征税范围；收费范围 rK~362|mo
amended valuation 经修订的估值 /[[zAq{OA
American Commodities Exchange 美国商品交易所 |.:O$/ Tt[
American Express Bank Limited 美国运通银行 C3 0b}2
American Stock Exchange 美国证券交易所 ue/6DwUv
amortization 摊销 ~>D;2 S(a
amount due from banks 存放银行同业的款项 5S$HDO&
amount due from banks abroad 存放海外银行同业的款项 )X\.Xr-6q
amount due from holding companies 控股公司欠款 Sl ZL%C;
amount due from local banks 存放本港银行同业的款项 /Fh"Gl^
amount due to banks 银行同业的存款 {<~ XwJ.
amount due to banks abroad 海外银行同业的存款 /^uvY
amount due to holding companies 控股公司存款 X >%2\S
amount due to local banks 本港银行同业的存款 ; Z61|@Y
amount due to outport banks 外埠银行同业的存款 yL.si)h(p
amount for note issue 发行纸币的款额 GQ|kcY=
amount of bond 担保契据的款额 )dF(5,y)
amount of consideration 代价款额 30>TxL=&
amount of contribution 供款数额 ^Sy\ <
amount of indebtedness 负债款额 "MC&!AMv
amount of principal of the loan 贷款本金额 ' QT(TF>
amount of rates chargeable 应征差饷数额 u{H,i(mx?
amount of share capital 股本额 <l wI| <
amount of sums assured 承保款额 1a4 QWGpq
amount of variation 变动幅度 ADv
a@P
amount of vote 拨款数额
NFLmM
amount payable 应付款额 8<!qT1
amount receivable 应收款额 <mY`< (bc
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 EemKYcE@Nr
analysis 分析 f `
A
ancillary risk 附属风险 dhK$ XG
annual account 周年帐目；周年帐目报表；年度决算；年结 s ^V8FH
annual accounting date 年结日期 ZF W
}Vnl
annual allowance 每年免税额；年积金；年度津贴；年津 o,\%c" mC
annual balance 年度余额 O|y-nAZgU
annual disposable income 每年可动用收入 tx5_e [
annual estimates 周年预算 FbFUZ^Zj
annual fee 年费 a' #-%!]
annual general meeting 周年大会 Q=PaTh
annual growth rate 年增率；每年增长率 ;\<?LTp/r
annual long-term supplement 长期个案每年补助金 fy_'K}i3
k
annual pensionable emolument 可供计算退休金的年薪 >D:S) "
annual report 年报 'd U$QO
Annual Report on the Consumer Price Index 《消费物价指数年报》 iU%Gvf^?'5
annual return 周年报表；周年申报表；每年报税表格 m]"YR_
Annual Return Rules 《周年报表规则》 ]NFDE-Jz]
annual review of consumer prices 每年消费物价回顾 GV[%P
annual roll-forward basis 逐年延展方式 &-b =gnT
annual salary 年薪 E0O{5YF^T
annual statement 年度报表；年度决算表 W^=89I4]
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 IB!Wrnj?
annuitant 年金受益人 o~4 n8
annuity 年金 t&P5Zw*B
annuity contract 年金合约 Tl%4L %
bE
annuity on human life 人寿年金 iT5H<uS
antecedent debt 先前的债项 s}z,{Y$-t
ante-dated cheque 倒填日期支票 }?fa+FQGp
anticipated expenditure 预期开支 yPQ{tS*t
anticipated net profit 预期纯利 $s ]@%
6 f
anticipated revenue 预期收入 8OFrW.>[
anti-inflation measure 反通货膨胀措施 ycE<7W
anti-inflationary stance 反通货膨胀立场 n/|/Womr
apparent deficit 表面赤字 23OV y^b
apparent financial solvency 表面偿债能力 !k s<VJh
apparent partner 表面合伙人 Y 4714
application for personal assessment 个人入息课税申请书 njq-iU
application of fund 资金应用 ,@!d%rL:4]
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 .8 6..1
appointed actuary 委任精算师 h{JVq72R
appointed auditor 委任核数师；委任审计师 Aj
`4uFhiL
appointed trustee 委任的受托人 l:|Fs =\
appointer 委任人 n9J>y
ud|
apportioned pro rata 按比例分摊 >{??/fBd-
apportionment 分配；分摊 X_ YD[
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
g8x8u |
apportionment formula 分摊方程式
]_pL79y
apportionment of estate duty 遗产税的分摊 *ap#*}r!Nk
appraisal 估价；评估 R|M:6]}
appreciable growth 可观增长 xeH# )QJt
appreciable impact 显着影响 Qdn:4yk
appreciable increase 可观增长 ( , TO|
appreciation 增值；升值 [ho 'Pc3A<
appreciation against other currencies 相对其他货币升值 y(S0
2v>l
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Y$Ke{6 4
appreciation tax 增值税 \bsm#vY,
appropriation 拨款；拨用；拨付 qB:`tHy
appropriation account 拨款帐目 .F6
#s
Appropriation Bill 拨款法案 5; Z~+$1
appropriation-in-aid system 补助拨款办法 e5/_Vga
approved assets 核准资产 W&Hf}q s
approved basket stock 认可一篮子证券 jFc{$#g-
approved budget 核准预算 s6]f#s5o
approved charitable donation 认可慈善捐款 Aa Ma9hvT!
approved charitable institution 认可慈善机构 .) GVb<w
approved currency 核准货币；认可货币 "D/ fB%h`
approved estimates 核准预算 oaK ~:'
approved estimates of expenditure 核准开支预算 #
Nd +X@j
approved overseas insurer 核准海外保险人 C,]Ec2
approved overseas trust company 核准海外信托公司 p4Y 9$( X
approved pooled investment fund 核准汇集投资基金 lt4UNJ3w
approved provident fund scheme 认可公积金计划 5a
~1RL
approved provision 核准拨款 w}i.$Qt
approved redeemable share 核准可赎回股份 dkLR
Q
approved regional stock 认可地区性证券 EAkP[au.
approved retirement scheme 认可退休金计划 [~ o3S$C&7
approved subordinated loan 核准附属贷款 B::?
arbitrage 套戥；套汇；套利 ] QEw\4M?=
arbitrageur 套戥者；套汇者 DXGO-]!!0
arbitrary amount 临时款项 G~]BC#nB_
arrangement 措施；安排；协定 re!CF8
q
arrears 欠款 f1{ckHAY55
arrears of pay 欠付薪酬 F N
R&
:
arrears of revenue 逾期未收税款；逾期未收的帐项 EGt)tI&
articles of association 组织章程；组织细则；组织章程细则 72 6y/o
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8HOmWQS
ascertainment of profit 确定利润 IW#(ICeb
"Asia Clear" “亚洲结算系统”
