allotment 分配；配股 "]>JtK
allotment notice 股份配售通知；配股通知 *i|O!h1St
allotment of shares 股份分配 N(q%|h<Z/=
allowable 可获宽免；免税的 ,pE{N&p9
allowable business loss 可扣除的营业亏损 Ug*:o d
allowable expenses 可扣税的支出 0^nnR7
allowance 免税额；津贴；备抵；准备金 +Wh0
Of
allowance for debts 债项的免税额 |0:< Z(
allowance for depreciation by wear and tear 耗损折旧免税额 e#J Jd=
allowance for funeral expenses 殡殓费的免税额 ba& \~_4
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =Y#)c]`
allowance for repairs and outgoings 修葺及支出方面的免税额 A+w51Q
allowance to debtor 给债务人的津贴 Q+'mBi}
alteration of capital 资本更改 >M[wh>
alternate trustee 候补受托人 Zc(uK{3W-
amalgamation 合并 Q4\EI=4P]
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {r Q6IV3=
ambit of charges 征税范围；收费范围 e
8 4[B .
amended valuation 经修订的估值 \72(d
American Commodities Exchange 美国商品交易所 jR`q y<
American Express Bank Limited 美国运通银行 :pj #t$:!
American Stock Exchange 美国证券交易所 U">w3o|
amortization 摊销 | S[Gg
amount due from banks 存放银行同业的款项 =UYZ){rt9E
amount due from banks abroad 存放海外银行同业的款项 fa9c!xDt
amount due from holding companies 控股公司欠款 E7@0,9A U
amount due from local banks 存放本港银行同业的款项 fBBNP
)
amount due to banks 银行同业的存款 Gh}sk-Xk=
amount due to banks abroad 海外银行同业的存款 O`1_eK~1 <
amount due to holding companies 控股公司存款 @N, dA#
amount due to local banks 本港银行同业的存款 Pd9qY
8CP
amount due to outport banks 外埠银行同业的存款 ce-5XqzY@
amount for note issue 发行纸币的款额 V`qHN M/t
amount of bond 担保契据的款额 T(zE RWo
amount of consideration 代价款额 rdZk2\ <
amount of contribution 供款数额 xU+c?OLi
amount of indebtedness 负债款额 !PJD+SrG
amount of principal of the loan 贷款本金额 .E}fk,hLB
amount of rates chargeable 应征差饷数额
D_ er(
amount of share capital 股本额 k"X <g A
amount of sums assured 承保款额 E uxD, (
amount of variation 变动幅度 dlk
xA^
amount of vote 拨款数额 ]pr( hk
amount payable 应付款额 %K
[_;8
amount receivable 应收款额 0V6gNEAUg
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 l2Z!;Wm(
analysis 分析 ^x(BZolkm
ancillary risk 附属风险 }tue` ">h
annual account 周年帐目；周年帐目报表；年度决算；年结 j x B
annual accounting date 年结日期 tmEF7e`(o
annual allowance 每年免税额；年积金；年度津贴；年津 A3D"b9<D
annual balance 年度余额 X:Z4QqT
annual disposable income 每年可动用收入 9NX f~-V-
annual estimates 周年预算 {"hX_t
annual fee 年费 @9S3u#vP
annual general meeting 周年大会
'Vq_/g!?1
annual growth rate 年增率；每年增长率 ~k>H4hV3
annual long-term supplement 长期个案每年补助金 /NRdBN
annual pensionable emolument 可供计算退休金的年薪 "`<tq#&C1
annual report 年报 yg34b}m{
Annual Report on the Consumer Price Index 《消费物价指数年报》 MNd8#01 q`
annual return 周年报表；周年申报表；每年报税表格 Za,rht
Annual Return Rules 《周年报表规则》 6i AHus-
annual review of consumer prices 每年消费物价回顾 &, E^ y,r
annual roll-forward basis 逐年延展方式 /J{
e _a
annual salary 年薪 &Luq}^u
annual statement 年度报表；年度决算表 <NRW^#g<x
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 /4x3dwXW@
annuitant 年金受益人 u.W}{-+kp
annuity 年金 nGb%mlb
annuity contract 年金合约 (
-^-
annuity on human life 人寿年金 z+IHt(
antecedent debt 先前的债项 n?uVq6c
ante-dated cheque 倒填日期支票 ;Z:zL^rvn
anticipated expenditure 预期开支 h\C" ti2
anticipated net profit 预期纯利 l0AVyA4RFV
anticipated revenue 预期收入 *^ag wQ`
anti-inflation measure 反通货膨胀措施 es]S]}JV
anti-inflationary stance 反通货膨胀立场 xZ2^lsY
apparent deficit 表面赤字 G&ZpQ)
apparent financial solvency 表面偿债能力 7 nr+X Os
apparent partner 表面合伙人 )Pr*\<C ld
application for personal assessment 个人入息课税申请书 ^|B po(
application of fund 资金应用 7 bcl^~lY
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
DVNx\t
appointed actuary 委任精算师 7O)j]ee oL
appointed auditor 委任核数师；委任审计师 EP
O*{bN7O
appointed trustee 委任的受托人 )X-~+X91 S
appointer 委任人 "h.- qQGU%
apportioned pro rata 按比例分摊 w.v yEU^
apportionment 分配；分摊 VL6_in(
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 J*4byu|
apportionment formula 分摊方程式 W>jgsR79M
apportionment of estate duty 遗产税的分摊 $:&?!>H
appraisal 估价；评估 kC : pal
appreciable growth 可观增长 O [Q
;[@
appreciable impact 显着影响 @|A
w T
appreciable increase 可观增长 s^O>PEX&<I
appreciation 增值；升值 H{&o _
appreciation against other currencies 相对其他货币升值 $ ~ 6Y\O
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]*fiLYe9
appreciation tax 增值税 `b XP
)$
appropriation 拨款；拨用；拨付 <$m=@@qg
appropriation account 拨款帐目 ?r< F/$/
Appropriation Bill 拨款法案 gie.K1@|
appropriation-in-aid system 补助拨款办法 a-nf5w>&q
approved assets 核准资产 X0 G
Mly
approved basket stock 认可一篮子证券 PH,MZ "Z%
approved budget 核准预算 e[5= ?p@|
approved charitable donation 认可慈善捐款 y]9PLch]vZ
approved charitable institution 认可慈善机构 v-^7oai
approved currency 核准货币；认可货币 Xgq-r $O2X
approved estimates 核准预算 'V H%cz*
approved estimates of expenditure 核准开支预算 o XKH , r
approved overseas insurer 核准海外保险人 JI&ik_k3
approved overseas trust company 核准海外信托公司 P 1 \: hh
approved pooled investment fund 核准汇集投资基金 qRV5qN2{XY
approved provident fund scheme 认可公积金计划 Os1o!w:m5
approved provision 核准拨款 .nGY
x
approved redeemable share 核准可赎回股份 KDt@Xi 6||
approved regional stock 认可地区性证券 4JOw@/nE
approved retirement scheme 认可退休金计划 MXQ S6F#
approved subordinated loan 核准附属贷款 0iy-FV;J
arbitrage 套戥；套汇；套利 FrPpRe %!
arbitrageur 套戥者；套汇者 B Q) 1)8r
arbitrary amount 临时款项 K@0gBgN
arrangement 措施；安排；协定 ez2rCpA
arrears 欠款 ux8:
arrears of pay 欠付薪酬 Px qRb
arrears of revenue 逾期未收税款；逾期未收的帐项 ( C1@f!Z
articles of association 组织章程；组织细则；组织章程细则 CBj&8#8 Z
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 T[$! ^WT
ascertainment of profit 确定利润 fi/[(RBG
"Asia Clear" “亚洲结算系统”
