allotment 分配；配股 XmlIj8%9[&
allotment notice 股份配售通知；配股通知 `-u7 I
allotment of shares 股份分配 tUv3jq)n%
allowable 可获宽免；免税的 RJwb@r<v
allowable business loss 可扣除的营业亏损 D:)~%wu Lt
allowable expenses 可扣税的支出 `@MPkC y1
allowance 免税额；津贴；备抵；准备金 \OA
L Or
allowance for debts 债项的免税额 _Fxe|"<^
allowance for depreciation by wear and tear 耗损折旧免税额 :cdQ
(O.m
allowance for funeral expenses 殡殓费的免税额 3fl7~Lw,
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :P,2K5]y
allowance for repairs and outgoings 修葺及支出方面的免税额 P=Puaz5&{
allowance to debtor 给债务人的津贴 1OP" 5f
alteration of capital 资本更改 j-6v2MH
alternate trustee 候补受托人 qCQu^S' iD
amalgamation 合并 U3+A MVnB
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 P t(tRH B
ambit of charges 征税范围；收费范围 yfC2^#9 Zu
amended valuation 经修订的估值 cyBW0w
V1
American Commodities Exchange 美国商品交易所 Pa[?L:E
American Express Bank Limited 美国运通银行 3A d*,>!
American Stock Exchange 美国证券交易所 >Fp&8p`am
amortization 摊销 F3 Y<ZbxT
amount due from banks 存放银行同业的款项 >Zo-wYG
amount due from banks abroad 存放海外银行同业的款项 E[ 0Sst x
amount due from holding companies 控股公司欠款 qh H+m
amount due from local banks 存放本港银行同业的款项 *W%'Di
amount due to banks 银行同业的存款 PU"S;4m
amount due to banks abroad 海外银行同业的存款
WAv@F[
amount due to holding companies 控股公司存款 (rIXbekgB
amount due to local banks 本港银行同业的存款 H>Ks6V)RL4
amount due to outport banks 外埠银行同业的存款 !]G jIT]Oh
amount for note issue 发行纸币的款额 U 1jSUkqb
amount of bond 担保契据的款额 }H; ]k-)
amount of consideration 代价款额 <ZV7|' ^
amount of contribution 供款数额 9\:w8M X'
amount of indebtedness 负债款额 O'fc/cvh='
amount of principal of the loan 贷款本金额 X~%IM1+L;
amount of rates chargeable 应征差饷数额 {o {#]fbO%
amount of share capital 股本额 t"tNtLI
amount of sums assured 承保款额
ZRO.bMgZF
amount of variation 变动幅度 PB@
-U.Z
amount of vote 拨款数额 T%w(P ^qk
amount payable 应付款额 9T/<x-FD
amount receivable 应收款额 i
l7 !}
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 a0 qj[+
analysis 分析 g{]e j
ancillary risk 附属风险 9 #:ue@)
annual account 周年帐目；周年帐目报表；年度决算；年结 9'l.TcVm`,
annual accounting date 年结日期 $:P[v+Uy
annual allowance 每年免税额；年积金；年度津贴；年津 h%u
? lW
annual balance 年度余额 R4yJ.f
annual disposable income 每年可动用收入 )2/b$i,JKk
annual estimates 周年预算 95VqaR,
annual fee 年费 f&f[La
annual general meeting 周年大会 u"eZa!#
annual growth rate 年增率；每年增长率 N0=b[%g;n
annual long-term supplement 长期个案每年补助金 V` U/'N-ay
annual pensionable emolument 可供计算退休金的年薪 :K?iNZqWN6
annual report 年报 ]D?oQ$ q 7
Annual Report on the Consumer Price Index 《消费物价指数年报》 - f+CyhR"*
annual return 周年报表；周年申报表；每年报税表格 2zwuvgiZ
Annual Return Rules 《周年报表规则》 MuN [U17FB
annual review of consumer prices 每年消费物价回顾 r*xq(\v
annual roll-forward basis 逐年延展方式 j^: b-:F
annual salary 年薪 {3jm%ex
annual statement 年度报表；年度决算表 e$gaE</
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 @b4b{d5 [
annuitant 年金受益人 aIY$5^x
annuity 年金 dV '6m@C
annuity contract 年金合约 & 0?DL
annuity on human life 人寿年金 4c~*hMr y
antecedent debt 先前的债项 N.kuE=X
ante-dated cheque 倒填日期支票 'Wd3`4V$
anticipated expenditure 预期开支 \z<ws&z3`$
anticipated net profit 预期纯利 W5 M
]
anticipated revenue 预期收入 _Jt_2o%G
anti-inflation measure 反通货膨胀措施 Z{Lmd`<w`j
anti-inflationary stance 反通货膨胀立场 8.6no
apparent deficit 表面赤字 aU ,0gvI(}
apparent financial solvency 表面偿债能力 M p}!+K
apparent partner 表面合伙人 [J(@$Q
ix
application for personal assessment 个人入息课税申请书 3^uL`ETm@
application of fund 资金应用 `\4 RFr$
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 nI((ki}v
appointed actuary 委任精算师 yL^M~lws
appointed auditor 委任核数师；委任审计师 hlY S=cgY=
appointed trustee 委任的受托人 ` HMligT
appointer 委任人 $fq-wl-=
apportioned pro rata 按比例分摊 <T4 7kL I
apportionment 分配；分摊 ^^20v wq
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %`t]FV^#
apportionment formula 分摊方程式 >"2\D|-/
apportionment of estate duty 遗产税的分摊 5x93+DkO\
appraisal 估价；评估 D ~[ N_
appreciable growth 可观增长 QH~8
aE_i
appreciable impact 显着影响 G FSlYG
appreciable increase 可观增长 \rB/83[;u
appreciation 增值；升值 zM3H@;}m
appreciation against other currencies 相对其他货币升值 0`aHwt/F
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 81%qM7v 9H
appreciation tax 增值税 %tklup]LF8
appropriation 拨款；拨用；拨付 n]kQ tjJ
appropriation account 拨款帐目 =N[V{2}q
Appropriation Bill 拨款法案 v)v{QNQp^
appropriation-in-aid system 补助拨款办法 Uv W: #
approved assets 核准资产 `"^@[1
approved basket stock 认可一篮子证券 <
|]i
approved budget 核准预算
h;:S e
approved charitable donation 认可慈善捐款 ~7)rKHau
approved charitable institution 认可慈善机构 f6(9wz$Trt
approved currency 核准货币；认可货币 [
5}cU{M
approved estimates 核准预算 MfZ}xu
approved estimates of expenditure 核准开支预算 4q
@9
approved overseas insurer 核准海外保险人 Xm
0&U?dZB
approved overseas trust company 核准海外信托公司 8Pnqmjjj
approved pooled investment fund 核准汇集投资基金 umHs " d
approved provident fund scheme 认可公积金计划 @h z0:ezg:
approved provision 核准拨款 q^T&A[hMPx
approved redeemable share 核准可赎回股份 t6H2t P\AS
approved regional stock 认可地区性证券 ,&O:/|c E
approved retirement scheme 认可退休金计划 5
Fl
approved subordinated loan 核准附属贷款 )KTWLr;
arbitrage 套戥；套汇；套利 s\3Z?zm8
arbitrageur 套戥者；套汇者 \|b1s @c8
arbitrary amount 临时款项 eF gb6dSh
arrangement 措施；安排；协定 4,R\3`b
arrears 欠款 A{n*NxKCX!
arrears of pay 欠付薪酬 K_w0+oY a
arrears of revenue 逾期未收税款；逾期未收的帐项 $HR(| {piZ
articles of association 组织章程；组织细则；组织章程细则 "cz]bCr8
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 6{F S /+
ascertainment of profit 确定利润 ADwwiq #E
"Asia Clear" “亚洲结算系统”
