allotment 分配；配股 l=<F1L z
allotment notice 股份配售通知；配股通知 '=@H2T6=
allotment of shares 股份分配 h|Teh-@A5
allowable 可获宽免；免税的 Eu sf gU:
allowable business loss 可扣除的营业亏损 8z3I~yL_`+
allowable expenses 可扣税的支出 a`GN @
8
allowance 免税额；津贴；备抵；准备金 e2_r0I^C
allowance for debts 债项的免税额 Z n"TG/ :
allowance for depreciation by wear and tear 耗损折旧免税额 T5X'D(\|
allowance for funeral expenses 殡殓费的免税额 0|*UeM
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6 >P
allowance for repairs and outgoings 修葺及支出方面的免税额 `eA&C4oFOO
allowance to debtor 给债务人的津贴 OGD8Q D
alteration of capital 资本更改 GwU>o:g"
alternate trustee 候补受托人 U- U V<}
amalgamation 合并 : p*ojl|
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?Pok-90
ambit of charges 征税范围；收费范围 G Yy!`E
amended valuation 经修订的估值 F"HI>t)>
American Commodities Exchange 美国商品交易所 0w a!pE"
American Express Bank Limited 美国运通银行 R) DNFc:
American Stock Exchange 美国证券交易所 d
>wmg*J
amortization 摊销 ""U?#
<}GD
amount due from banks 存放银行同业的款项 GhfUCW%
amount due from banks abroad 存放海外银行同业的款项 Bb2r95h}^
amount due from holding companies 控股公司欠款 3Wtv+L7Br
amount due from local banks 存放本港银行同业的款项 7.Kjg_N#Tr
amount due to banks 银行同业的存款
GwIfGixqH
amount due to banks abroad 海外银行同业的存款 \w@_(4")Qb
amount due to holding companies 控股公司存款 ;JD3tM<
amount due to local banks 本港银行同业的存款 o\ :f9JL
amount due to outport banks 外埠银行同业的存款 s poWdRM2
amount for note issue 发行纸币的款额 Eg- Mm4o
amount of bond 担保契据的款额 ^: r
Noo
amount of consideration 代价款额 U bos#hP
amount of contribution 供款数额 &l!{ !f4
amount of indebtedness 负债款额 R*T Gn_J`
amount of principal of the loan 贷款本金额 H2p XJ/XF
amount of rates chargeable 应征差饷数额 J#OE}xASoA
amount of share capital 股本额 (8eNZ*+mO
amount of sums assured 承保款额 ?U9d3] W
amount of variation 变动幅度 ~ m;MM)_V
amount of vote 拨款数额 9' *ZEl^?D
amount payable 应付款额 '2q xcc o
amount receivable 应收款额 [ E
:`jY
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {-7yZ]OO$
analysis 分析 pGcx
jm
ancillary risk 附属风险 4 + ?ZTc(
annual account 周年帐目；周年帐目报表；年度决算；年结 W$VCST
annual accounting date 年结日期 yU8Y{o;:
annual allowance 每年免税额；年积金；年度津贴；年津 j7HlvoZV
annual balance 年度余额 +` Y ?-
annual disposable income 每年可动用收入 oJ; O>J@c
annual estimates 周年预算 oTV
8rG
annual fee 年费 _2Xu1q.6~5
annual general meeting 周年大会 8KELN(o$ 7
annual growth rate 年增率；每年增长率 I3rnCd(
annual long-term supplement 长期个案每年补助金 i,b7Ft:F&
annual pensionable emolument 可供计算退休金的年薪 $ ?J LCa
annual report 年报 ,5
+X%~'
Annual Report on the Consumer Price Index 《消费物价指数年报》 _>)"+z^r
annual return 周年报表；周年申报表；每年报税表格 "qP^uno
Annual Return Rules 《周年报表规则》 AL$ Ty
annual review of consumer prices 每年消费物价回顾 sq (063l
annual roll-forward basis 逐年延展方式 dK(%u 9v
annual salary 年薪 `6/Yf@b
annual statement 年度报表；年度决算表 @p` CAB
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 OFL +Q~~C
annuitant 年金受益人 /zP)2q^
annuity 年金 !m:PBl5
annuity contract 年金合约 \t(r@q q
annuity on human life 人寿年金 }GNH)-AG)$
antecedent debt 先前的债项 ci NTYow
ante-dated cheque 倒填日期支票 l:Xf(TLa
anticipated expenditure 预期开支 uV$d7(N}"
anticipated net profit 预期纯利 C05 {,w?
anticipated revenue 预期收入
Dmv
anti-inflation measure 反通货膨胀措施 a.
U:B
[v`
anti-inflationary stance 反通货膨胀立场 3 !w>"h0(
apparent deficit 表面赤字 =|&"/$+s
apparent financial solvency 表面偿债能力 W
me1w\0
apparent partner 表面合伙人 gx9sBkoq5D
application for personal assessment 个人入息课税申请书
M=abJ4
application of fund 资金应用 \V-
Y,!~5
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 JOne&{h]J"
appointed actuary 委任精算师 Tvw2py q
appointed auditor 委任核数师；委任审计师 86 /i~s
appointed trustee 委任的受托人 h \cK
appointer 委任人 pC. 4AkEO
apportioned pro rata 按比例分摊 E=~WQ13Q
apportionment 分配；分摊 WHavz0knf[
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?,e:c XhE2
apportionment formula 分摊方程式 ^F0jI5j ).
apportionment of estate duty 遗产税的分摊 <21^{ yt1
appraisal 估价；评估 T q; "_s
appreciable growth 可观增长
%c2i.E/G
appreciable impact 显着影响 Q /`o6xv
appreciable increase 可观增长 J0m CWtx&
appreciation 增值；升值 <=2*UD |
appreciation against other currencies 相对其他货币升值 "8 dnFrE
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 N6
(w<b
appreciation tax 增值税 CIvT5^}
appropriation 拨款；拨用；拨付 jy|xDQ
appropriation account 拨款帐目 `a-T95IFy
Appropriation Bill 拨款法案 #UeU:RJ1
appropriation-in-aid system 补助拨款办法 I[IQFk a}
approved assets 核准资产 F(fr,m3
approved basket stock 认可一篮子证券 P2RL\`<"
approved budget 核准预算 >:nJTr
approved charitable donation 认可慈善捐款 X1qj
l_A
approved charitable institution 认可慈善机构 kV9NFo22
approved currency 核准货币；认可货币 ?o'arxCxZn
approved estimates 核准预算 %=
;K>D
approved estimates of expenditure 核准开支预算 KCT"a :\
approved overseas insurer 核准海外保险人 +NMSvu _ ?
approved overseas trust company 核准海外信托公司 |i} g7
approved pooled investment fund 核准汇集投资基金 $^ dk>Hj>4
approved provident fund scheme 认可公积金计划 JN-8\ L
approved provision 核准拨款 4DM|OL`w
approved redeemable share 核准可赎回股份 -7VV5 W
approved regional stock 认可地区性证券 CPM6T$_qE
approved retirement scheme 认可退休金计划 iL'
]du<wk
approved subordinated loan 核准附属贷款 ZP/=R< <
arbitrage 套戥；套汇；套利 $gK>R5^G>
arbitrageur 套戥者；套汇者 E?o8
'r
arbitrary amount 临时款项 X_8NW ,
arrangement 措施；安排；协定 TL:RB)- <
arrears 欠款 z{WqICnb
arrears of pay 欠付薪酬 t ?'/KL
arrears of revenue 逾期未收税款；逾期未收的帐项 l Nt o9
articles of association 组织章程；组织细则；组织章程细则 T5+b{qA
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Z}S tA0F_
ascertainment of profit 确定利润 D+PUi!
"Asia Clear" “亚洲结算系统”
