allotment 分配；配股 t='# |');
allotment notice 股份配售通知；配股通知 ,K^4fL$C;3
allotment of shares 股份分配 *3D%<kVl
allowable 可获宽免；免税的 , lJ v
allowable business loss 可扣除的营业亏损 YBnA+l*
allowable expenses 可扣税的支出 `%j~|i)4
allowance 免税额；津贴；备抵；准备金 `)QCn<
allowance for debts 债项的免税额 frBX{L
allowance for depreciation by wear and tear 耗损折旧免税额 I2H6y"p N
allowance for funeral expenses 殡殓费的免税额 Wq^qpN)5Y
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 pC_O:f>vJ
allowance for repairs and outgoings 修葺及支出方面的免税额 +}-@@,
allowance to debtor 给债务人的津贴 b MU(?hb
alteration of capital 资本更改 w4fW<ISg
alternate trustee 候补受托人 u<n Lag
amalgamation 合并 pAk/Qxl3eo
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 JH8zF{?
ambit of charges 征税范围；收费范围 m XXt'_"
amended valuation 经修订的估值 E_zIg+(+
American Commodities Exchange 美国商品交易所 san,|yrMn
American Express Bank Limited 美国运通银行 Ye.r%i &
American Stock Exchange 美国证券交易所 Iuh/I +[7
amortization 摊销 `l*;t`h
amount due from banks 存放银行同业的款项 <r3J0)r}
amount due from banks abroad 存放海外银行同业的款项 Q~Z=(rP20
amount due from holding companies 控股公司欠款 :\=CRaA
amount due from local banks 存放本港银行同业的款项 2./ 3 \n2
amount due to banks 银行同业的存款 pa{re,O"e
amount due to banks abroad 海外银行同业的存款 /6_|]ijc
amount due to holding companies 控股公司存款 Y Tw#J OO
amount due to local banks 本港银行同业的存款 SI8%M=P>
amount due to outport banks 外埠银行同业的存款 Yf[Qtmh]I
amount for note issue 发行纸币的款额 kkK
kf
'
amount of bond 担保契据的款额 (
<
=}]v
amount of consideration 代价款额 ;.bm6(;
amount of contribution 供款数额 ,()0' h}n
amount of indebtedness 负债款额 YX*Qd$chZ
amount of principal of the loan 贷款本金额 }Z qW@ -
amount of rates chargeable 应征差饷数额 H}:LQ~_2
amount of share capital 股本额 ;vb8G$
amount of sums assured 承保款额 kQ
amount of variation 变动幅度 +\r+n~w
amount of vote 拨款数额 ~i.k$XGA
amount payable 应付款额 5#QXR+
T
amount receivable 应收款额 u_).f<mUdF
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 BAO| )~1Pd
analysis 分析 CNww`PX,zZ
ancillary risk 附属风险 5 B=^v#m
annual account 周年帐目；周年帐目报表；年度决算；年结 HfLLlH<L`&
annual accounting date 年结日期 q5 L51KP2
annual allowance 每年免税额；年积金；年度津贴；年津 u~)`&1{%
annual balance 年度余额 $m CarFV-T
annual disposable income 每年可动用收入 [7 YPl9
annual estimates 周年预算 1 tR_8lC
annual fee 年费 $ Q*<96M
annual general meeting 周年大会 |g3?y/l
annual growth rate 年增率；每年增长率 =!Q7}z1QI
annual long-term supplement 长期个案每年补助金 'L{8@gq i
annual pensionable emolument 可供计算退休金的年薪 5 Qoew9rA
annual report 年报 NuU9~gSQ
Annual Report on the Consumer Price Index 《消费物价指数年报》 ZR\VCVH\^
annual return 周年报表；周年申报表；每年报税表格 # M!!CX*k
Annual Return Rules 《周年报表规则》 W Yc7aciJ
annual review of consumer prices 每年消费物价回顾 0D8K=h&e
annual roll-forward basis 逐年延展方式 a
l 20V
annual salary 年薪 {6oE0;2o'
annual statement 年度报表；年度决算表 p^iRPI
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 W14 Vm(`N
annuitant 年金受益人 6&bIXy
annuity 年金 [V
8{b{
annuity contract 年金合约 P+)DsZ0ig
annuity on human life 人寿年金 ! cGDy/ |
antecedent debt 先前的债项 :eZh'-c?
ante-dated cheque 倒填日期支票 a5G/[[cwTV
anticipated expenditure 预期开支 _f6HAGDN
anticipated net profit 预期纯利
G"T ',~
anticipated revenue 预期收入 I
7&_Xr
anti-inflation measure 反通货膨胀措施 s{w[b\rA
anti-inflationary stance 反通货膨胀立场 +t2SzQ j>
apparent deficit 表面赤字 @z gdq
apparent financial solvency 表面偿债能力 u=YX9Mo!
apparent partner 表面合伙人 ,hVvve,j}
application for personal assessment 个人入息课税申请书 -WQ^gcO=7
application of fund 资金应用 ,<A$h3*
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 `
\A(9u*
appointed actuary 委任精算师 ?<* -j4v
appointed auditor 委任核数师；委任审计师 .Q)|vq^
appointed trustee 委任的受托人 fBQ?|~:n
appointer 委任人 1jX3ey~
apportioned pro rata 按比例分摊 zm,@]!wI
apportionment 分配；分摊 phE
&7*!Q
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )a 3IQrf=
apportionment formula 分摊方程式 $# |gLVOQ
apportionment of estate duty 遗产税的分摊
4^< 6r*
appraisal 估价；评估 F,5r9^,_
appreciable growth 可观增长 c/ 5W4_J
appreciable impact 显着影响 G HQ;hN:
appreciable increase 可观增长 r &Ca" dI
appreciation 增值；升值 =YG _z
^'
appreciation against other currencies 相对其他货币升值 NvN~@TL28
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8?Z4-6!{V,
appreciation tax 增值税 *. & HD6Qr
appropriation 拨款；拨用；拨付 * H[Iq !@
appropriation account 拨款帐目 j|tC@0A
Appropriation Bill 拨款法案 0q rq
g]
appropriation-in-aid system 补助拨款办法 4:9KR[y/
approved assets 核准资产 ,&4qgp{)
approved basket stock 认可一篮子证券 =H<0o?8?c
approved budget 核准预算 b~BIz95
approved charitable donation 认可慈善捐款 p N\Vr8tJ
approved charitable institution 认可慈善机构 {m`A!qcD|
approved currency 核准货币；认可货币 .qA{x bu
approved estimates 核准预算 GTv#nnC
approved estimates of expenditure 核准开支预算 ?m
c%.Bt
approved overseas insurer 核准海外保险人 wDwH.~3!
approved overseas trust company 核准海外信托公司 O@iu aeEW
approved pooled investment fund 核准汇集投资基金 U4G}DCU
approved provident fund scheme 认可公积金计划 3 DaQo
0N
approved provision 核准拨款 i*eAdIi
approved redeemable share 核准可赎回股份 )f dE 6
approved regional stock 认可地区性证券 Q o =
Kqv
approved retirement scheme 认可退休金计划 $W;b{H=F
approved subordinated loan 核准附属贷款 _73h<|0
arbitrage 套戥；套汇；套利 5(
_6+'0
arbitrageur 套戥者；套汇者 8 ^B; 1`#
arbitrary amount 临时款项 MCh#="L2
arrangement 措施；安排；协定 7DlOW1|
arrears 欠款 d1joVUYE
arrears of pay 欠付薪酬 L_em')
arrears of revenue 逾期未收税款；逾期未收的帐项 gw _$
articles of association 组织章程；组织细则；组织章程细则 Z X~
_g@
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 0Aa`p3.)
ascertainment of profit 确定利润 $mGvJ*9
"Asia Clear" “亚洲结算系统”
