allotment 分配；配股 )|]*"yf:E
allotment notice 股份配售通知；配股通知 kK &A K2
allotment of shares 股份分配 H-%
B<7
allowable 可获宽免；免税的 bdBLfWe
allowable business loss 可扣除的营业亏损 # ]*d8
allowable expenses 可扣税的支出 4?_^7(%p
allowance 免税额；津贴；备抵；准备金 ^C2SLLgeJ
allowance for debts 债项的免税额 7 $Cv=8
allowance for depreciation by wear and tear 耗损折旧免税额 DRVvC~M-,
allowance for funeral expenses 殡殓费的免税额 I
'ha=PeVn
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 \Jwc[R&x
allowance for repairs and outgoings 修葺及支出方面的免税额 p8iKZI]g
allowance to debtor 给债务人的津贴 5sB~.z@
alteration of capital 资本更改 D4{
<~/oBv
alternate trustee 候补受托人 2p *!up(
amalgamation 合并 Gfep m$*%
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5z.Y }
ambit of charges 征税范围；收费范围 Q ~eh_>"
amended valuation 经修订的估值 ]~pM;6Pu0
American Commodities Exchange 美国商品交易所 b-J6{ =k^
American Express Bank Limited 美国运通银行 E]p
D p
/D
American Stock Exchange 美国证券交易所 wEl/ s P
amortization 摊销 ~'Korxa
amount due from banks 存放银行同业的款项 y=}o|/5"
amount due from banks abroad 存放海外银行同业的款项 8%A k
amount due from holding companies 控股公司欠款 0.~s>xXp
amount due from local banks 存放本港银行同业的款项 %YG[?"P'
amount due to banks 银行同业的存款 ,y)V5
c1
amount due to banks abroad 海外银行同业的存款 <.
V*]g/;
amount due to holding companies 控股公司存款 S:c d'68D
amount due to local banks 本港银行同业的存款 BWkT
Qd<t
amount due to outport banks 外埠银行同业的存款 & <(&u`S
amount for note issue 发行纸币的款额 &!>.)I`
amount of bond 担保契据的款额 P(p|NRD@1
amount of consideration 代价款额 ^ b{~]I
amount of contribution 供款数额 Rz<'& Z>;
amount of indebtedness 负债款额 2FM}" g<8
amount of principal of the loan 贷款本金额 ZQsVSz( 1
amount of rates chargeable 应征差饷数额 0J
.]`kR
amount of share capital 股本额 ?{1& J9H
amount of sums assured 承保款额 X|Nb8 1 M
amount of variation 变动幅度 .aC/
g?U
amount of vote 拨款数额 Hr(%y&0
amount payable 应付款额 Upc_"mkI.
amount receivable 应收款额 <,t6A?YoMP
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,/eAns`ZU
analysis 分析 G[zVGqk
ancillary risk 附属风险 FY,)iZ}Pq
annual account 周年帐目；周年帐目报表；年度决算；年结 wYd{X 8$
annual accounting date 年结日期 ^5R2~
annual allowance 每年免税额；年积金；年度津贴；年津 L}t P_ *
annual balance 年度余额 _"#n%@
annual disposable income 每年可动用收入 u"U7aYGkY
annual estimates 周年预算 <SSkCw
annual fee 年费 3o Pyh $*
annual general meeting 周年大会 dSE"G>l8
annual growth rate 年增率；每年增长率 'On%p|s)H
annual long-term supplement 长期个案每年补助金
\[]4rXZN0
annual pensionable emolument 可供计算退休金的年薪 x.q "FXu
annual report 年报 \|
'Yuh
Annual Report on the Consumer Price Index 《消费物价指数年报》 &Y 2Dft_K
annual return 周年报表；周年申报表；每年报税表格 D1wONss
Annual Return Rules 《周年报表规则》 I(qFIV+H R
annual review of consumer prices 每年消费物价回顾 ]4,eCT
annual roll-forward basis 逐年延展方式 TV?MB(mN
annual salary 年薪 =DXN`]uN
annual statement 年度报表；年度决算表 E g_ram`\R
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 OyIIJ!(
annuitant 年金受益人 G
BM8:IG \
annuity 年金 bv}e[yH
annuity contract 年金合约 ,hE989x<iI
annuity on human life 人寿年金 +77B656
antecedent debt 先前的债项 M[QQi2:&
ante-dated cheque 倒填日期支票 c6VyF=2q
anticipated expenditure 预期开支 YVPLHwh/5
anticipated net profit 预期纯利 6 >z,7 [
anticipated revenue 预期收入 /z: mi
anti-inflation measure 反通货膨胀措施 YRU95K [
anti-inflationary stance 反通货膨胀立场 @DSKa`
apparent deficit 表面赤字 H 4<Q}([w
apparent financial solvency 表面偿债能力 ?$VkMu$2k
apparent partner 表面合伙人 wJh/t b=$o
application for personal assessment 个人入息课税申请书 ^p3 W}D
application of fund 资金应用 P7$/yBI U
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 _IWLC{%V
appointed actuary 委任精算师 4u#TKr.
appointed auditor 委任核数师；委任审计师 E[<*Al +N
appointed trustee 委任的受托人 U+&Eps&NI
appointer 委任人 #Sg"/Cc
apportioned pro rata 按比例分摊 d-T pY*v
apportionment 分配；分摊 >+):eB L
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 }l Gui>/D
apportionment formula 分摊方程式 /dHIm`. Z
apportionment of estate duty 遗产税的分摊 S1U[{R?,
appraisal 估价；评估 i:1
@ vo
appreciable growth 可观增长 ~J O.h$1C
appreciable impact 显着影响 ~yJJ00%
appreciable increase 可观增长 G"h}6Za;DO
appreciation 增值；升值 wZWAx
appreciation against other currencies 相对其他货币升值 L2OR<3*|Av
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [Kaa {+,(
appreciation tax 增值税 w1 eFm:'
appropriation 拨款；拨用；拨付 )W&{OMr
appropriation account 拨款帐目 d{Owz&PL
Appropriation Bill 拨款法案 X!m
lC51
appropriation-in-aid system 补助拨款办法 <,D*m+BWn
approved assets 核准资产 LL==2KNUo
approved basket stock 认可一篮子证券 J X{_,2*$
approved budget 核准预算 b7
B|$T,
approved charitable donation 认可慈善捐款 dg_w $#
approved charitable institution 认可慈善机构 ?hViOh$.
approved currency 核准货币；认可货币 bAwKmk9C
approved estimates 核准预算 kT:I.,N
approved estimates of expenditure 核准开支预算 : [7O=[pk
approved overseas insurer 核准海外保险人 QQv%>=_`
approved overseas trust company 核准海外信托公司 _<=h#lH
approved pooled investment fund 核准汇集投资基金 \>X!n2rLZe
approved provident fund scheme 认可公积金计划 !s : e
approved provision 核准拨款 3 FV -&Y
approved redeemable share 核准可赎回股份 l>KkAA
approved regional stock 认可地区性证券 Q!_d6-*u
approved retirement scheme 认可退休金计划 c3r` T{Kf
approved subordinated loan 核准附属贷款 Z B`d&! W>
arbitrage 套戥；套汇；套利 <y?=;54a
arbitrageur 套戥者；套汇者 na"!"C
s3
arbitrary amount 临时款项 c94 =>p6
arrangement 措施；安排；协定 I&31jn_o
/
arrears 欠款 A0:rn\$l3
arrears of pay 欠付薪酬 u
1=K#5^
arrears of revenue 逾期未收税款；逾期未收的帐项 5{ bc&?"
articles of association 组织章程；组织细则；组织章程细则 3#Bb4\_v
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 E X#AJ>?V(
ascertainment of profit 确定利润 ZJ.an%4
"Asia Clear" “亚洲结算系统”
