allotment 分配；配股 {z> fe
}
allotment notice 股份配售通知；配股通知 3cfW |J
allotment of shares 股份分配 Vw :.'-Oi
allowable 可获宽免；免税的 ? ~c=Sa-
allowable business loss 可扣除的营业亏损 W{:^P0l
allowable expenses 可扣税的支出 o|O730"2F
allowance 免税额；津贴；备抵；准备金
I
,8
allowance for debts 债项的免税额 4v9jGwnz t
allowance for depreciation by wear and tear 耗损折旧免税额 /5 yjON{
allowance for funeral expenses 殡殓费的免税额 lHQ:LI
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ^=`7]E [p
allowance for repairs and outgoings 修葺及支出方面的免税额 ZFwUau
allowance to debtor 给债务人的津贴 + 2 v6fan
alteration of capital 资本更改 .P(k |D&
alternate trustee 候补受托人 W| h~&O
amalgamation 合并 9oBK(Sf@^
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
~A^E _
ambit of charges 征税范围；收费范围 |`vwykhezO
amended valuation 经修订的估值
z#9Tg"8]
American Commodities Exchange 美国商品交易所 uqy&P S
American Express Bank Limited 美国运通银行 '/M9V{DD88
American Stock Exchange 美国证券交易所 p_%dH
amortization 摊销 ,yc_r= _
amount due from banks 存放银行同业的款项 8 *o*?1.
amount due from banks abroad 存放海外银行同业的款项 w3l2u1u
amount due from holding companies 控股公司欠款 =`Ii ?xo
amount due from local banks 存放本港银行同业的款项 j"=F\ S&!
amount due to banks 银行同业的存款 kq|(t{@Rp
amount due to banks abroad 海外银行同业的存款 & ?X0;,5)
amount due to holding companies 控股公司存款 :jL>sG vBv
amount due to local banks 本港银行同业的存款 ayF+2(vch)
amount due to outport banks 外埠银行同业的存款 h ; " 9.
amount for note issue 发行纸币的款额 "y~t Ag
amount of bond 担保契据的款额 A1>fNilC9
amount of consideration 代价款额 En!X}Owh
amount of contribution 供款数额 xs#g
amount of indebtedness 负债款额 iW u
amount of principal of the loan 贷款本金额 !UHWCJ<
<w
amount of rates chargeable 应征差饷数额 >u?m
Bx
amount of share capital 股本额 bmCp:6
amount of sums assured 承保款额 (|O9L s7N
amount of variation 变动幅度 ($QQuM =
amount of vote 拨款数额 .cks ){\
amount payable 应付款额 zm>^!j
!
amount receivable 应收款额 Cp"a,% b6u
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Yzr)UJl*I
analysis 分析 suOWmq
Ls
ancillary risk 附属风险 B|WM;Y^
annual account 周年帐目；周年帐目报表；年度决算；年结 lo!^h]iE !
annual accounting date 年结日期 '#<4oW\]
annual allowance 每年免税额；年积金；年度津贴；年津 Xz,fjKUnN
annual balance 年度余额 $'*q] ]
annual disposable income 每年可动用收入 p"@ [2hK
annual estimates 周年预算 *Aqd ["q
annual fee 年费
zSd!n
annual general meeting 周年大会 c'|](vOd]
annual growth rate 年增率；每年增长率 WwDd62g
annual long-term supplement 长期个案每年补助金 (>.l kR
annual pensionable emolument 可供计算退休金的年薪 {,NF'x4$
annual report 年报 b-
8}TTL>
Annual Report on the Consumer Price Index 《消费物价指数年报》 7l(GBr
annual return 周年报表；周年申报表；每年报税表格 Rf4}((y7Y\
Annual Return Rules 《周年报表规则》 S: (YZ%#
annual review of consumer prices 每年消费物价回顾 gOy;6\/
annual roll-forward basis 逐年延展方式 Wn%b }{9Fb
annual salary 年薪 bZ 0{wpeK=
annual statement 年度报表；年度决算表 /SW*y@R2l
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 RCqd2$K"J+
annuitant 年金受益人 =;Q:z^S
annuity 年金 ,A %p9
annuity contract 年金合约 /@w w"dmqU
annuity on human life 人寿年金 ?lca#@f(
antecedent debt 先前的债项 \s?8}k
ante-dated cheque 倒填日期支票 /hN;\Z[@
anticipated expenditure 预期开支 3N[Rrxe2
anticipated net profit 预期纯利 q0C%">>1 #
anticipated revenue 预期收入 xlcL;e&^P
anti-inflation measure 反通货膨胀措施 ;rRV=$y
anti-inflationary stance 反通货膨胀立场 4`e[gvh
apparent deficit 表面赤字 i 558&:
apparent financial solvency 表面偿债能力 ;Zm-B]\
apparent partner 表面合伙人 j:2TicHD
C
application for personal assessment 个人入息课税申请书 vf5q8/a
application of fund 资金应用 B#DnU;=O#+
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 X5p b9zRq
appointed actuary 委任精算师 JIiS/]KQ
appointed auditor 委任核数师；委任审计师 ;kzjx%h
appointed trustee 委任的受托人 i!{A7mo
appointer 委任人 N7u|<
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apportioned pro rata 按比例分摊 Xf#+^cQ
apportionment 分配；分摊 h! Bg} B~
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [ $5u:*
apportionment formula 分摊方程式 'NMO>[.
apportionment of estate duty 遗产税的分摊 4/ WKR3X
appraisal 估价；评估 QWc,JCu
appreciable growth 可观增长 \E=MV~:R
appreciable impact 显着影响 n)0M1o#
appreciable increase 可观增长 #;[0:j
U0
appreciation 增值；升值 !bCSt?}@u
appreciation against other currencies 相对其他货币升值 ~&aULY?)]
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 f(G1xw]]@Y
appreciation tax 增值税 ]Cs=EZr
appropriation 拨款；拨用；拨付 7YxVt N
appropriation account 拨款帐目 *_Vv(H&
Appropriation Bill 拨款法案 $ 1$0M
appropriation-in-aid system 补助拨款办法 jd dhX]>I
approved assets 核准资产 PJ)l{c
approved basket stock 认可一篮子证券 "} "/d(
approved budget 核准预算 +T&YYO8>5
approved charitable donation 认可慈善捐款 O{EPq' x
approved charitable institution 认可慈善机构 KL6B!B{;
approved currency 核准货币；认可货币 H:|.e)$i
approved estimates 核准预算 UZdGV?o ?
approved estimates of expenditure 核准开支预算
4 fIjVx
approved overseas insurer 核准海外保险人 Z3yy(D>*
approved overseas trust company 核准海外信托公司 A=0
{}B#
approved pooled investment fund 核准汇集投资基金 t.+)g-X
approved provident fund scheme 认可公积金计划 $%
^](-
approved provision 核准拨款 \HIBnkj)3n
approved redeemable share 核准可赎回股份 cQ]c!G|a4
approved regional stock 认可地区性证券 C1fd@6
approved retirement scheme 认可退休金计划 IG{
lr
approved subordinated loan 核准附属贷款 sv!zY= 6
arbitrage 套戥；套汇；套利 DS;\24>H
arbitrageur 套戥者；套汇者 YKz #,
arbitrary amount 临时款项 ==
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arrangement 措施；安排；协定 2i0; b|-=
arrears 欠款 Do7 7V5
arrears of pay 欠付薪酬 rFGPS%STS
arrears of revenue 逾期未收税款；逾期未收的帐项 q1q 9W@H
articles of association 组织章程；组织细则；组织章程细则 o l41%q*
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Q5}XD
ascertainment of profit 确定利润 oNIYO
*[
"Asia Clear" “亚洲结算系统”
