allotment 分配；配股 ; `-@L
allotment notice 股份配售通知；配股通知 /;a b"b
allotment of shares 股份分配 )0p7d:%mV
allowable 可获宽免；免税的 B0eKj=y;
allowable business loss 可扣除的营业亏损 ~xV|<;
allowable expenses 可扣税的支出 ZT
%Q:]B+
allowance 免税额；津贴；备抵；准备金 k&S
I -jxj
allowance for debts 债项的免税额 x# ,nR]C
allowance for depreciation by wear and tear 耗损折旧免税额 -|nHwSrCZ/
allowance for funeral expenses 殡殓费的免税额 8S*W+l19f
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 U
fAN)SE"
allowance for repairs and outgoings 修葺及支出方面的免税额 %P tdFz$
allowance to debtor 给债务人的津贴 !Au 9C
alteration of capital 资本更改 e!JC5Al7
alternate trustee 候补受托人 .0f6b
amalgamation 合并 fPu, @
L
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^=V b'g3P~
ambit of charges 征税范围；收费范围 EwH_k
amended valuation 经修订的估值 }E]& ,[4&M
American Commodities Exchange 美国商品交易所 B$ @fE}
American Express Bank Limited 美国运通银行 z;d]=PT
American Stock Exchange 美国证券交易所 -P7JaH/Q
amortization 摊销 /$,~|X;
&
amount due from banks 存放银行同业的款项 =[T_` *s&
amount due from banks abroad 存放海外银行同业的款项 9$oU6#U,h
amount due from holding companies 控股公司欠款
[
[ ;vZ
amount due from local banks 存放本港银行同业的款项 @Ap~Wok
amount due to banks 银行同业的存款 ^t#W?rxp&
amount due to banks abroad 海外银行同业的存款 XDcA&cM}p
amount due to holding companies 控股公司存款 6Om)e=gU/
amount due to local banks 本港银行同业的存款 @#= ail
amount due to outport banks 外埠银行同业的存款 '2BE"e
amount for note issue 发行纸币的款额 H| i39XV
amount of bond 担保契据的款额 v<c@bDZ>
amount of consideration 代价款额 8*t8F\U#
amount of contribution 供款数额 zOzobd
amount of indebtedness 负债款额 :M'V**A(
amount of principal of the loan 贷款本金额 ~ Dz`O"X3
amount of rates chargeable 应征差饷数额 _yJAn\
amount of share capital 股本额 x]%'^7#v)
amount of sums assured 承保款额 X=U >r
amount of variation 变动幅度 ,Kw]V %xOb
amount of vote 拨款数额 GN%|'eU
amount payable 应付款额 leSR2os
amount receivable 应收款额 6~_ TXy/
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4 W$ t28)
analysis 分析 ="*:H)
ancillary risk 附属风险 N akSIGm
annual account 周年帐目；周年帐目报表；年度决算；年结 zPKx: I3
annual accounting date 年结日期 drc]" 6 k
annual allowance 每年免税额；年积金；年度津贴；年津 O)E8'Oe"Q
annual balance 年度余额 c
Oi:bC@
annual disposable income 每年可动用收入 )lsR8 Hi8
annual estimates 周年预算 8 Q2qroT
annual fee 年费 ~ p0M|
annual general meeting 周年大会 | JD"iP :
annual growth rate 年增率；每年增长率 jR[3{ Reo
annual long-term supplement 长期个案每年补助金 Fh kS"y
annual pensionable emolument 可供计算退休金的年薪 50l ! f7
annual report 年报 s
v}o%
Annual Report on the Consumer Price Index 《消费物价指数年报》 byW9]('e
annual return 周年报表；周年申报表；每年报税表格 tB i16=
Annual Return Rules 《周年报表规则》 qB0F9[U
annual review of consumer prices 每年消费物价回顾 +.u)\'r;h
annual roll-forward basis 逐年延展方式 71GyMtX
annual salary 年薪 zj9) vr`7
annual statement 年度报表；年度决算表 5!p
of\/a
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 v3`k?jAaI
annuitant 年金受益人 2iJ)K rw
annuity 年金 g* & |Eq/
annuity contract 年金合约 2sryhS'(H
annuity on human life 人寿年金 >m-VBo
antecedent debt 先前的债项 X>W 2aDuEZ
ante-dated cheque 倒填日期支票 wG\ +C'&~
anticipated expenditure 预期开支 lPywr TG0
anticipated net profit 预期纯利 )=vQrMyB
anticipated revenue 预期收入 <HC5YA)4
anti-inflation measure 反通货膨胀措施 >A RZ=x[
anti-inflationary stance 反通货膨胀立场 th?w& ;L
apparent deficit 表面赤字 C=&rPUX{
apparent financial solvency 表面偿债能力 sD!)= t_
apparent partner 表面合伙人 &
eqeQD6
application for personal assessment 个人入息课税申请书 [$ <\*d/
application of fund 资金应用 $k|:V&6SV
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 K_" denzT+
appointed actuary 委任精算师 >& z=ktB
appointed auditor 委任核数师；委任审计师 4N- T=Ig
appointed trustee 委任的受托人 m@Vz42g~+
appointer 委任人 1YrIcovi-
apportioned pro rata 按比例分摊 }CCTz0[D"
apportionment 分配；分摊 ~7$4w# of0
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 mz'r<v2Tc
apportionment formula 分摊方程式 jrl'?`O
apportionment of estate duty 遗产税的分摊 ^z%ShmM&LZ
appraisal 估价；评估 p!OCF]r
appreciable growth 可观增长 DN GXp5I
appreciable impact 显着影响 ,L.*95 ,
appreciable increase 可观增长 `v|w&ty*
appreciation 增值；升值 m'b9 f6
appreciation against other currencies 相对其他货币升值 !)1gGXRY
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 h
N5?u:
appreciation tax 增值税 !d)Vr5x
appropriation 拨款；拨用；拨付 O_kBAC-|R(
appropriation account 拨款帐目 o;zU;pkB
Appropriation Bill 拨款法案 ?m(]@6qa
appropriation-in-aid system 补助拨款办法 .EF(<JC?
approved assets 核准资产 =G9 9U/
approved basket stock 认可一篮子证券 nsM=n}$5x
approved budget 核准预算 e@ mjh,
approved charitable donation 认可慈善捐款 UBm L:Qv
approved charitable institution 认可慈善机构 8? za&v
approved currency 核准货币；认可货币 `Pcbc\" *y
approved estimates 核准预算 {#_CzI.0f
approved estimates of expenditure 核准开支预算 KqD]G S#(
approved overseas insurer 核准海外保险人 j+9;Cp]N V
approved overseas trust company 核准海外信托公司 5vmc'Om
approved pooled investment fund 核准汇集投资基金 =Lc!L
!(,b
approved provident fund scheme 认可公积金计划 L*QX21@wC
approved provision 核准拨款 0'3f^Ajf
approved redeemable share 核准可赎回股份 ~v$1@ DQ}
approved regional stock 认可地区性证券 Bo#,)%80
approved retirement scheme 认可退休金计划 2:6W_[7l!
approved subordinated loan 核准附属贷款 s<XAH7?0
arbitrage 套戥；套汇；套利 0'QX*xfa>
arbitrageur 套戥者；套汇者 GI[TD?s
arbitrary amount 临时款项 j TyR+#Wn
arrangement 措施；安排；协定 5Qh$>R4!"
arrears 欠款 RXD*;B$v
arrears of pay 欠付薪酬 `k.Tfdu)K
arrears of revenue 逾期未收税款；逾期未收的帐项 /F thT
articles of association 组织章程；组织细则；组织章程细则 +QZ}c@'r
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^vHh*Ub
ascertainment of profit 确定利润 %6%~`((4
"Asia Clear" “亚洲结算系统”
