allotment 分配；配股 c_ 1 .
allotment notice 股份配售通知；配股通知 8+_e= _3R
allotment of shares 股份分配 kf", /?s2Z
allowable 可获宽免；免税的 [py/\zkn
allowable business loss 可扣除的营业亏损
5&U?\YNLa
allowable expenses 可扣税的支出 olDzmy(=W*
allowance 免税额；津贴；备抵；准备金 a=^>A1=
allowance for debts 债项的免税额 );z/
@Q
allowance for depreciation by wear and tear 耗损折旧免税额 l(tMo7iPa
allowance for funeral expenses 殡殓费的免税额 7tT L,Nxe
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 lS`VJA6l.
allowance for repairs and outgoings 修葺及支出方面的免税额 s)~H_ ,
allowance to debtor 给债务人的津贴 0 s%{m<
alteration of capital 资本更改 g>f_'7F&
alternate trustee 候补受托人 \%;5$ovV
amalgamation 合并 euh rEjwkH
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `~W ?a
ambit of charges 征税范围；收费范围 xb(y15R\I
amended valuation 经修订的估值 UbwD2>
American Commodities Exchange 美国商品交易所 ]:
]w+N%7
American Express Bank Limited 美国运通银行 Y5 Z<uD
American Stock Exchange 美国证券交易所 ~c
GH+M@
amortization 摊销 *3Ci4\E
w
amount due from banks 存放银行同业的款项 X9uYqvP\(
amount due from banks abroad 存放海外银行同业的款项 qc^qCGy!z
amount due from holding companies 控股公司欠款 ]M9r<x*
amount due from local banks 存放本港银行同业的款项 nR$Q~ `
amount due to banks 银行同业的存款 [E%O v0O C
amount due to banks abroad 海外银行同业的存款 v/7i
u*u
amount due to holding companies 控股公司存款 |S VL%agZ
amount due to local banks 本港银行同业的存款 :j#Fq
d[DF
amount due to outport banks 外埠银行同业的存款 2Yd;#i)
amount for note issue 发行纸币的款额 IY9##&c3>
amount of bond 担保契据的款额 8 =<&9TmE
amount of consideration 代价款额 L {i|OK^e
amount of contribution 供款数额 1|\/2
amount of indebtedness 负债款额 yB^_dE
amount of principal of the loan 贷款本金额 m &r ?z%
amount of rates chargeable 应征差饷数额 6Y x/m
amount of share capital 股本额 K~>ESMZ5
amount of sums assured 承保款额 _NJq%-,'
amount of variation 变动幅度 S A16Ng
amount of vote 拨款数额 )h?Pz1-W1
amount payable 应付款额 -r"h [UV)
amount receivable 应收款额 !tofO|E5
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ghqq%g
analysis 分析 , 8F(R%v
ancillary risk 附属风险 a )Ca:p
annual account 周年帐目；周年帐目报表；年度决算；年结 L9)nRV8
annual accounting date 年结日期 4~/3MG
annual allowance 每年免税额；年积金；年度津贴；年津 r$Ck:Q}
annual balance 年度余额 b6UD!tXp
annual disposable income 每年可动用收入 >) PcK
annual estimates 周年预算 9i+SU|;j
annual fee 年费 y\"Ku r*O
annual general meeting 周年大会 L 2
tSKw~
annual growth rate 年增率；每年增长率 :CAbGs:56
annual long-term supplement 长期个案每年补助金 :vJ0Ypz-u
annual pensionable emolument 可供计算退休金的年薪 U#!f^@&AB
annual report 年报 5 }t}Wc8
Annual Report on the Consumer Price Index 《消费物价指数年报》 <U()
*0
annual return 周年报表；周年申报表；每年报税表格 ${F] N }
Annual Return Rules 《周年报表规则》 : |? nz$
annual review of consumer prices 每年消费物价回顾 /? j
vv&
annual roll-forward basis 逐年延展方式 =9JKg4I6
annual salary 年薪 x7]Yn'^'
annual statement 年度报表；年度决算表 r8E)GBH-|
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 tZ ]/?+1G
annuitant 年金受益人 S @'fmjA'
annuity 年金 .-g++f(_i
annuity contract 年金合约 Z>H
y+Q4
annuity on human life 人寿年金 kW@,P.88
antecedent debt 先前的债项 jQ s "8[=s
ante-dated cheque 倒填日期支票 #A2)]XvY
anticipated expenditure 预期开支 3o=K?eOdg
anticipated net profit 预期纯利 +5+?)8Ls
anticipated revenue 预期收入 4>&%N\$*
anti-inflation measure 反通货膨胀措施
amn\#_(
anti-inflationary stance 反通货膨胀立场 6 U`y f&D
apparent deficit 表面赤字 [nam H a
apparent financial solvency 表面偿债能力 }Q
L 2#R
apparent partner 表面合伙人 p|z \L}0
application for personal assessment 个人入息课税申请书 MZX-<p+
application of fund 资金应用 Z'vGX,:
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 1c}
%_Z/
appointed actuary 委任精算师 T.sib& R
appointed auditor 委任核数师；委任审计师 CcZ\QOet&C
appointed trustee 委任的受托人 u!As?AD.
appointer 委任人 U
h'1f7%
apportioned pro rata 按比例分摊 O!D0 hW4
apportionment 分配；分摊 o7*z@R "
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 DhwFD8tT
apportionment formula 分摊方程式 B9RB/
vHH
apportionment of estate duty 遗产税的分摊 xmEm
dOoD
appraisal 估价；评估 jz%%r Q(
appreciable growth 可观增长 0]c 2 T
appreciable impact 显着影响 f@%H"8w!
appreciable increase 可观增长 !kl9X-IiI
appreciation 增值；升值 1h.N
&;vy
appreciation against other currencies 相对其他货币升值 q.l" Y#d
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 jcWv&u|
appreciation tax 增值税 w7?&eF(w(
appropriation 拨款；拨用；拨付 w}<CH3cx
appropriation account 拨款帐目 ",c(cYVW
Appropriation Bill 拨款法案 ,[lS)`G
appropriation-in-aid system 补助拨款办法 PyD'lsV
approved assets 核准资产 :1eJc2o
approved basket stock 认可一篮子证券 S'NZb!1+
approved budget 核准预算 K>2
mm!{
approved charitable donation 认可慈善捐款 El~ x$X*
approved charitable institution 认可慈善机构
p1
9j
approved currency 核准货币；认可货币 3JiJ,<,7
approved estimates 核准预算 #4ZDY,>Xi#
approved estimates of expenditure 核准开支预算 v(? ^#C>6W
approved overseas insurer 核准海外保险人 4 |ryt4B
approved overseas trust company 核准海外信托公司 o!`.LL%
approved pooled investment fund 核准汇集投资基金 AS34yM(h
approved provident fund scheme 认可公积金计划 P~V0<$C
approved provision 核准拨款 7T]}<aK<c[
approved redeemable share 核准可赎回股份 dc MWCK
approved regional stock 认可地区性证券 ZqHh$QBD
9
approved retirement scheme 认可退休金计划 0Dj<-n{9
approved subordinated loan 核准附属贷款 W 2VH? -Gw
arbitrage 套戥；套汇；套利 (%huWW
j
arbitrageur 套戥者；套汇者 ;O*y$|+PA
arbitrary amount 临时款项 ]wg+zOJu]+
arrangement 措施；安排；协定 \$o !M1j
arrears 欠款 w z-9+VN6
arrears of pay 欠付薪酬 HL;y5o?
arrears of revenue 逾期未收税款；逾期未收的帐项
qm-G=EX
articles of association 组织章程；组织细则；组织章程细则 ;Ocih<4k
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~V Z)LQ'7
ascertainment of profit 确定利润 fKzOt<wm
"Asia Clear" “亚洲结算系统”
