allotment 分配；配股 \wd`6
allotment notice 股份配售通知；配股通知 Um&@
0C+L
allotment of shares 股份分配
*xKR ;?.
allowable 可获宽免；免税的 _~<TAFBr
allowable business loss 可扣除的营业亏损 n-Wv Iy
allowable expenses 可扣税的支出 Ds/zl Z
allowance 免税额；津贴；备抵；准备金 j
KK48 S
allowance for debts 债项的免税额
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allowance for depreciation by wear and tear 耗损折旧免税额 `buTP?]4.
allowance for funeral expenses 殡殓费的免税额 (
#BA{9T,^
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3F3?be
allowance for repairs and outgoings 修葺及支出方面的免税额 Etk<`GRfA
allowance to debtor 给债务人的津贴
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alteration of capital 资本更改 '1
*MiFxKq
alternate trustee 候补受托人 8b
$7#
amalgamation 合并 XRin~wz|S
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 HX[#tT |m~
ambit of charges 征税范围；收费范围 3<lDsb(}0A
amended valuation 经修订的估值 O;tn5
American Commodities Exchange 美国商品交易所 {)xrg sB
American Express Bank Limited 美国运通银行 ]sE^=;Pv?
American Stock Exchange 美国证券交易所 3Ed
PKM j&
amortization 摊销 % M:"Ai5:
amount due from banks 存放银行同业的款项 sk/ Mh8z
amount due from banks abroad 存放海外银行同业的款项 xbIA97g-O,
amount due from holding companies 控股公司欠款 5lbh
"m=
amount due from local banks 存放本港银行同业的款项 3e:y?hpeL
amount due to banks 银行同业的存款 }%|OnEk"
amount due to banks abroad 海外银行同业的存款 1
uE[ %
M
amount due to holding companies 控股公司存款 'ZZ/:MvQa
amount due to local banks 本港银行同业的存款 "b;?2_w:E
amount due to outport banks 外埠银行同业的存款 [ j _jee
amount for note issue 发行纸币的款额 =#Jb9=zdR
amount of bond 担保契据的款额 6<R
U~Gh
amount of consideration 代价款额 >n62csO
amount of contribution 供款数额 `^x^=
og'
amount of indebtedness 负债款额 xDS9g
Gr
amount of principal of the loan 贷款本金额 }qg&2M%\
amount of rates chargeable 应征差饷数额 Pr"ESd>Y
amount of share capital 股本额 P*Nl3? T
amount of sums assured 承保款额 vF 1$$7 k
amount of variation 变动幅度 c=CXj 3
amount of vote 拨款数额 _ 9dV
3I
amount payable 应付款额 J KGZ0yn
amount receivable 应收款额 fC[gu$f][
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0rj* SC_
analysis 分析
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ancillary risk 附属风险 &/"
qOZAs
annual account 周年帐目；周年帐目报表；年度决算；年结 7;V
5hul
annual accounting date 年结日期 12E" 6E)
annual allowance 每年免税额；年积金；年度津贴；年津 ?T&D@Ohsx
annual balance 年度余额 *@Z'{V\
annual disposable income 每年可动用收入 w6tY6bf}
annual estimates 周年预算 ubw ]}sfM#
annual fee 年费 Bf.RYLsh6
annual general meeting 周年大会 ]
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annual growth rate 年增率；每年增长率 1
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annual long-term supplement 长期个案每年补助金 O_q_O
annual pensionable emolument 可供计算退休金的年薪 {z7{
ta
annual report 年报 8,Z0J
Annual Report on the Consumer Price Index 《消费物价指数年报》 H+Wd#7l,
annual return 周年报表；周年申报表；每年报税表格
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Annual Return Rules 《周年报表规则》 \$I
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annual review of consumer prices 每年消费物价回顾 {_JLmyaerZ
annual roll-forward basis 逐年延展方式 =
zSr re
annual salary 年薪 S_atEmQ
annual statement 年度报表；年度决算表 d :aQlW;}
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 h =aHZ6v
annuitant 年金受益人 E*$ :~w
annuity 年金 Q] HRg4r
annuity contract 年金合约 e:]$UAzp
annuity on human life 人寿年金 {>qCZ#E5WO
antecedent debt 先前的债项 @9L9c
ante-dated cheque 倒填日期支票 "#() 4.9
anticipated expenditure 预期开支 \]D;HR`vo
anticipated net profit 预期纯利 w K+2;*bI
anticipated revenue 预期收入 Hcpw [%(
anti-inflation measure 反通货膨胀措施 d$ /o\G
anti-inflationary stance 反通货膨胀立场 w;:,W
@K
apparent deficit 表面赤字 U8d
wb
apparent financial solvency 表面偿债能力 A, os rv
apparent partner 表面合伙人 q
&.!*rPD
application for personal assessment 个人入息课税申请书 F^ f]*MhT"
application of fund 资金应用 hf '3yEm
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 sr\MQ?\fB
appointed actuary 委任精算师 9D@Ez"xv
appointed auditor 委任核数师；委任审计师 9f
"*O j
appointed trustee 委任的受托人 *VpQ("
appointer 委任人 otOl7XF
apportioned pro rata 按比例分摊
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apportionment 分配；分摊 al2v1.Y}
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 S'WmPv
apportionment formula 分摊方程式 ;pNfdII(
apportionment of estate duty 遗产税的分摊 <:p &P
appraisal 估价；评估 _^B+
Xo@E-
appreciable growth 可观增长 5]{YERa'
appreciable impact 显着影响 )gR&Ms4
appreciable increase 可观增长 >TE&myZ?*
appreciation 增值；升值 X !@Gv:TD
appreciation against other currencies 相对其他货币升值 P>H'od
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 HTC7fS
appreciation tax 增值税 yP@= x!$
appropriation 拨款；拨用；拨付 F"q3p4-<>
appropriation account 拨款帐目 1 +^c3Dd`
Appropriation Bill 拨款法案 I%ez _VG
appropriation-in-aid system 补助拨款办法 i|<*EXB"
approved assets 核准资产 {Hb _o)S
approved basket stock 认可一篮子证券 :+YFO.7
approved budget 核准预算 Ai/#C$MY$
approved charitable donation 认可慈善捐款 b x@CzXre;
approved charitable institution 认可慈善机构 k"; ;Snk
approved currency 核准货币；认可货币 5rc<ibGh
approved estimates 核准预算 j>6{PDaT
approved estimates of expenditure 核准开支预算 \nLO.,
approved overseas insurer 核准海外保险人 N\p 3* # M
approved overseas trust company 核准海外信托公司 O&)Y3 O1
approved pooled investment fund 核准汇集投资基金 {3;4=R3
approved provident fund scheme 认可公积金计划 2}`OjVS
approved provision 核准拨款 N9i>81tY
approved redeemable share 核准可赎回股份 XdB8Oj~~
approved regional stock 认可地区性证券 wiutUb
Y
approved retirement scheme 认可退休金计划 i,~{{X S<
approved subordinated loan 核准附属贷款 h_cZ&P|
arbitrage 套戥；套汇；套利 )a.U|[:y[+
arbitrageur 套戥者；套汇者 *33Zt+
arbitrary amount 临时款项 kqy Y:J
arrangement 措施；安排；协定 SZgH0W("L
arrears 欠款 { d/k0H
arrears of pay 欠付薪酬 rlds-j ''
arrears of revenue 逾期未收税款；逾期未收的帐项 |OC6yN *P)
articles of association 组织章程；组织细则；组织章程细则 Gf"/fpeQx
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 eVy,7go h
ascertainment of profit 确定利润 ]6%| L
"Asia Clear" “亚洲结算系统”
