allotment 分配；配股 YGsS4ia*4i
allotment notice 股份配售通知；配股通知 r
Db> &s3
allotment of shares 股份分配 jv
zBh-!
allowable 可获宽免；免税的 zEw >SP1,
allowable business loss 可扣除的营业亏损 OSzjK7:
allowable expenses 可扣税的支出 _B,_4
}
allowance 免税额；津贴；备抵；准备金 Yn
9j -`
allowance for debts 债项的免税额 \nqo%5XL
allowance for depreciation by wear and tear 耗损折旧免税额
0v^:
allowance for funeral expenses 殡殓费的免税额 QT#6'>&7-b
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +[m8c){
allowance for repairs and outgoings 修葺及支出方面的免税额 P= H+ #
allowance to debtor 给债务人的津贴 MF[z -7
alteration of capital 资本更改 FXo2Y]K3`L
alternate trustee 候补受托人 2*U.^]~"{
amalgamation 合并 x:t<ZG&Xwg
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *T4<&
ambit of charges 征税范围；收费范围 a-n4:QT
amended valuation 经修订的估值 {Ts:ZI+
8d
American Commodities Exchange 美国商品交易所 4(vyp.f
American Express Bank Limited 美国运通银行 Y~n` ~(
American Stock Exchange 美国证券交易所 eFTX6XB:i
amortization 摊销 ["3df>!f
amount due from banks 存放银行同业的款项
&C-;S a4
amount due from banks abroad 存放海外银行同业的款项 # X.+
amount due from holding companies 控股公司欠款 S:Tm23pe
amount due from local banks 存放本港银行同业的款项 K
IL18$3J
amount due to banks 银行同业的存款 /'y5SlE[J
amount due to banks abroad 海外银行同业的存款 zzvlI66e
amount due to holding companies 控股公司存款 M+s
j}
amount due to local banks 本港银行同业的存款 OYf{?-QD
amount due to outport banks 外埠银行同业的存款 {aN(d3c
amount for note issue 发行纸币的款额 7SI)1_%G
amount of bond 担保契据的款额 H]&!'\aUz
amount of consideration 代价款额 X9
~m8c){z
amount of contribution 供款数额 f|xLKcOP
amount of indebtedness 负债款额 z^s ST
amount of principal of the loan 贷款本金额 GH'O! }
amount of rates chargeable 应征差饷数额 t ,qul4y}
amount of share capital 股本额 T{*^_
amount of sums assured 承保款额 8U.$FMx
:
amount of variation 变动幅度 Kla:e[{
amount of vote 拨款数额 .R5/8VuHF
amount payable 应付款额 h'^FrW aU/
amount receivable 应收款额 >,h1 N$A+
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 'o \;x" YJ
analysis 分析 > zL |8f
ancillary risk 附属风险 CKTrZxR"
annual account 周年帐目；周年帐目报表；年度决算；年结 1&|Dsrj
annual accounting date 年结日期 gJ\%>r7h
annual allowance 每年免税额；年积金；年度津贴；年津 6b:DJ
annual balance 年度余额 = cfm= +
annual disposable income 每年可动用收入 lSc, AOXp
annual estimates 周年预算 p[ YWSjf
annual fee 年费 vmKT F!;
annual general meeting 周年大会 R'EW7}&
annual growth rate 年增率；每年增长率 sT<{ SmBF
annual long-term supplement 长期个案每年补助金 C<h e4n.
annual pensionable emolument 可供计算退休金的年薪
bNvAyKc
-
annual report 年报 xQz #i-v
Annual Report on the Consumer Price Index 《消费物价指数年报》 Kp_ jy.e7&
annual return 周年报表；周年申报表；每年报税表格 oofFrAaT
Annual Return Rules 《周年报表规则》
3t
annual review of consumer prices 每年消费物价回顾 *1;23BiH -
annual roll-forward basis 逐年延展方式 `F,zenk=
annual salary 年薪 + x_ wYv
annual statement 年度报表；年度决算表
X^in};&d
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 b~! om
annuitant 年金受益人 ,o&<WMD
annuity 年金 ^\YQ_/\~L
annuity contract 年金合约 E:Y:X~vy
annuity on human life 人寿年金 gStY8Z!k
antecedent debt 先前的债项
f-vK}'Z`,
ante-dated cheque 倒填日期支票 DyI2Ye
anticipated expenditure 预期开支 3#9M2O\T
anticipated net profit 预期纯利 DS
1JF
anticipated revenue 预期收入 p#b {xK
anti-inflation measure 反通货膨胀措施 R+^z y"~
anti-inflationary stance 反通货膨胀立场
-HT L 5
apparent deficit 表面赤字 \|! gPc%s
apparent financial solvency 表面偿债能力 2nx8i A
apparent partner 表面合伙人 OQ| ,-
application for personal assessment 个人入息课税申请书 bD@@tGr;W
application of fund 资金应用 <t6 d)mJ %
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 [ i9[Mj
appointed actuary 委任精算师 B _@7IbB
appointed auditor 委任核数师；委任审计师 )tPl<lb
appointed trustee 委任的受托人 Fhi5LhWe+.
appointer 委任人 w?;b7 i
apportioned pro rata 按比例分摊 !@yQK<0
apportionment 分配；分摊 ]xB6cPdLu
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0(vdkC4\A
apportionment formula 分摊方程式 8Xk I
k7
apportionment of estate duty 遗产税的分摊 14u^[M" U
appraisal 估价；评估 ./!KE"!
appreciable growth 可观增长 Ko-QR(
appreciable impact 显着影响 %jgg59
appreciable increase 可观增长 / T#o<D
appreciation 增值；升值 0sabh
`iQ^
appreciation against other currencies 相对其他货币升值 ypT9 8
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 > ;.*
appreciation tax 增值税 [5pn@o
appropriation 拨款；拨用；拨付 sBB:$X
appropriation account 拨款帐目 a?\ `
Appropriation Bill 拨款法案 ~6fRS2u
appropriation-in-aid system 补助拨款办法 4i96U vkZ
approved assets 核准资产
573~-Jvx
approved basket stock 认可一篮子证券 u
dUXc6U
approved budget 核准预算 Wlxk
approved charitable donation 认可慈善捐款 j>g9\i0O1
approved charitable institution 认可慈善机构 =KW|#]RB^
approved currency 核准货币；认可货币 `0 [fLEm
approved estimates 核准预算 PJ6$);9}6
approved estimates of expenditure 核准开支预算 (77Dif0)'
approved overseas insurer 核准海外保险人 bF7`] 83
approved overseas trust company 核准海外信托公司 s3y }Yg
approved pooled investment fund 核准汇集投资基金 y ( ldO;.
approved provident fund scheme 认可公积金计划 {!tOI
approved provision 核准拨款 rOhA*_ EG
approved redeemable share 核准可赎回股份 zPA>af~Ej
approved regional stock 认可地区性证券 X
&09
approved retirement scheme 认可退休金计划 ;q^,[(8
approved subordinated loan 核准附属贷款 B4 <_" 0
arbitrage 套戥；套汇；套利 I@c0N*(
arbitrageur 套戥者；套汇者 5\5~L
arbitrary amount 临时款项 @>Bi yb
arrangement 措施；安排；协定 3 dY6;/s
arrears 欠款 > d)|r
arrears of pay 欠付薪酬 q2D`1nT
arrears of revenue 逾期未收税款；逾期未收的帐项 <|wmjW/ D
articles of association 组织章程；组织细则；组织章程细则 g;ct!f=U
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]#+5)[N$>
ascertainment of profit 确定利润 W|) (|W
"Asia Clear" “亚洲结算系统”
