allotment 分配；配股 |0 YDCMq(
allotment notice 股份配售通知；配股通知 C;2!c
allotment of shares 股份分配 ,lSt}Lml
allowable 可获宽免；免税的 = fa!"$J3
allowable business loss 可扣除的营业亏损 [/ uqH
allowable expenses 可扣税的支出 68 d\s 4
allowance 免税额；津贴；备抵；准备金
!7ct=L
allowance for debts 债项的免税额 9ui_/[K
allowance for depreciation by wear and tear 耗损折旧免税额 7eb^^a?
allowance for funeral expenses 殡殓费的免税额 3~H_UGw
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0eq="|n^|
allowance for repairs and outgoings 修葺及支出方面的免税额 xZAc~~9tD
allowance to debtor 给债务人的津贴 JmB7tRM8
alteration of capital 资本更改 JSX-iHhW
alternate trustee 候补受托人 K~ gt =NH
amalgamation 合并 In)8AK(Hw
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 En$-,8\%
ambit of charges 征税范围；收费范围 ;w ";s
$
amended valuation 经修订的估值 [#$: X+lw
American Commodities Exchange 美国商品交易所 ?)<DEu:Y
American Express Bank Limited 美国运通银行 n Dx}6}5)
American Stock Exchange 美国证券交易所 +[C(hhk("
amortization 摊销 M]&F1<
amount due from banks 存放银行同业的款项 $%9.qy\8
amount due from banks abroad 存放海外银行同业的款项 \zioI fHm
amount due from holding companies 控股公司欠款 t-_ ~jZ<
amount due from local banks 存放本港银行同业的款项 @q0\oG4L
amount due to banks 银行同业的存款 M qq/k J
amount due to banks abroad 海外银行同业的存款 b
'p0T1K(
amount due to holding companies 控股公司存款 )P
amount due to local banks 本港银行同业的存款 M3-
bFIt
amount due to outport banks 外埠银行同业的存款 ~/LO @
amount for note issue 发行纸币的款额 kG
m-jh
amount of bond 担保契据的款额 sd|5oz )
amount of consideration 代价款额 KSsv~!3Yf
amount of contribution 供款数额 QiBo]`)%
amount of indebtedness 负债款额 ?HT
+| !4p
amount of principal of the loan 贷款本金额 |r2 U4 ^
amount of rates chargeable 应征差饷数额 'J(rIH3U
amount of share capital 股本额 `8^4,
amount of sums assured 承保款额 Do-~- d4
amount of variation 变动幅度 9m^"ca
amount of vote 拨款数额 9UlR fl
amount payable 应付款额 h:{rj XK
amount receivable 应收款额 H4DM,.04
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3e &H )
analysis 分析 Cx(|ZD^
ancillary risk 附属风险 A.nU8
annual account 周年帐目；周年帐目报表；年度决算；年结 ! h7?
Ap
annual accounting date 年结日期 1#LXy%^tO
annual allowance 每年免税额；年积金；年度津贴；年津 :u$nH9kwv
annual balance 年度余额 ph* 9,\c8
annual disposable income 每年可动用收入 UYJMW S=
annual estimates 周年预算 tKtKW5n~
annual fee 年费 nn'a` N
annual general meeting 周年大会 [Q(FBoI|
annual growth rate 年增率；每年增长率 n.+%eYM<
annual long-term supplement 长期个案每年补助金 m~`d<RM/
annual pensionable emolument 可供计算退休金的年薪 '%U'%' )
annual report 年报 -1'O
Annual Report on the Consumer Price Index 《消费物价指数年报》 8 nCw1
annual return 周年报表；周年申报表；每年报税表格 fyYH wG
Annual Return Rules 《周年报表规则》 pW{Q%"W
annual review of consumer prices 每年消费物价回顾 V`*N2ztSL
annual roll-forward basis 逐年延展方式 f .Wip )g
annual salary 年薪 L9(mY `d>"
annual statement 年度报表；年度决算表 G i 1Jl"
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 37C'knW
annuitant 年金受益人 i=Nq`BoQf
annuity 年金 b
EB3 #uc
annuity contract 年金合约 z4 GcS/3K
annuity on human life 人寿年金
S0 -f_,(
antecedent debt 先前的债项 -!_f-Nn y
ante-dated cheque 倒填日期支票 [ 6+i R
anticipated expenditure 预期开支 9g %1^$R
anticipated net profit 预期纯利 1< gY
anticipated revenue 预期收入 J+hiz3N
anti-inflation measure 反通货膨胀措施 v
TE 3-v[i
anti-inflationary stance 反通货膨胀立场 %t&
apparent deficit 表面赤字 ']Q4SB"q
apparent financial solvency 表面偿债能力 SZVNu*G!H
apparent partner 表面合伙人 qUNK Dt
application for personal assessment 个人入息课税申请书 |"}F c
S
y
application of fund 资金应用 1!N|a< #
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 1Q[I $=- F
appointed actuary 委任精算师 DxuT23.
(
appointed auditor 委任核数师；委任审计师 {J#SpG 7
appointed trustee 委任的受托人 Vr/UY79
appointer 委任人 ^,W;d M2
apportioned pro rata 按比例分摊 2HA-q),6
apportionment 分配；分摊 FA5| `
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <Wd#HKIG>l
apportionment formula 分摊方程式 Ax"]+pb
apportionment of estate duty 遗产税的分摊 FM{^ND9x
appraisal 估价；评估 g=G>4Ua3
appreciable growth 可观增长 =@e3I)D#?i
appreciable impact 显着影响 !{u`}:\
appreciable increase 可观增长 :%&|5Ytb
appreciation 增值；升值 R y47Fze
appreciation against other currencies 相对其他货币升值 &A/k{(.X
P
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 q4y P\ B
appreciation tax 增值税 zWs ("L(#s
appropriation 拨款；拨用；拨付 "Z h3,
appropriation account 拨款帐目 <b
JF&,
Appropriation Bill 拨款法案 r6WSX;K
appropriation-in-aid system 补助拨款办法 w.7p D
approved assets 核准资产 KM-d8^\:
approved basket stock 认可一篮子证券 7~zd
%
o
approved budget 核准预算 /)+V(Jlu
approved charitable donation 认可慈善捐款 qdW"g$fW
approved charitable institution 认可慈善机构 (
* &E ~ g
approved currency 核准货币；认可货币 X RQz~Py
approved estimates 核准预算 nYFM^56>_
approved estimates of expenditure 核准开支预算 $O'IbA
approved overseas insurer 核准海外保险人 1 eP`
approved overseas trust company 核准海外信托公司 19h@fA[:
approved pooled investment fund 核准汇集投资基金 0Dt-!Q7
approved provident fund scheme 认可公积金计划 Jn :h;|9w
approved provision 核准拨款 &':Ecmo~`
approved redeemable share 核准可赎回股份 *J D-|m K
approved regional stock 认可地区性证券 VTUY#+3
approved retirement scheme 认可退休金计划 yg@ 8&;bP`
approved subordinated loan 核准附属贷款 C%RYQpY*c
arbitrage 套戥；套汇；套利 Q[n*ce7L0
arbitrageur 套戥者；套汇者 mz>GbImVD~
arbitrary amount 临时款项 i)!2DXn
arrangement 措施；安排；协定 ( IXUT6|
arrears 欠款 -P6Z[ V%
arrears of pay 欠付薪酬 rv?4S`Z,x$
arrears of revenue 逾期未收税款；逾期未收的帐项 iNCT( N~.
articles of association 组织章程；组织细则；组织章程细则 W9D~:>^YP
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 GQH15_
ascertainment of profit 确定利润 |tr^
`Z
"Asia Clear" “亚洲结算系统”
