allotment 分配；配股 Z ~(X yaN
allotment notice 股份配售通知；配股通知 %)9]dOdOk
allotment of shares 股份分配
<yS"c5D6
allowable 可获宽免；免税的 vVYduv w
allowable business loss 可扣除的营业亏损 z\t J~
allowable expenses 可扣税的支出 \Wc/kY3&
allowance 免税额；津贴；备抵；准备金 Y*k<NeDyn
allowance for debts 债项的免税额 9>R|k$`
allowance for depreciation by wear and tear 耗损折旧免税额 .e"Qv*[^
allowance for funeral expenses 殡殓费的免税额 MI(i%$R-A
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8q3TeMY V
allowance for repairs and outgoings 修葺及支出方面的免税额 WQpJd7
allowance to debtor 给债务人的津贴 uC(S`Q[Bg
alteration of capital 资本更改 :*@|"4
alternate trustee 候补受托人 y^=oY
L
amalgamation 合并 1[l>D1F?
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 l,u {:J C
ambit of charges 征税范围；收费范围 v$G*TR<2
amended valuation 经修订的估值 aELT"b,x
American Commodities Exchange 美国商品交易所 wWw/1i
:|'
American Express Bank Limited 美国运通银行 ?0mJBA
American Stock Exchange 美国证券交易所 d5y2Y /QO
amortization 摊销 rhTk}2@h
amount due from banks 存放银行同业的款项 #`4^zU)
amount due from banks abroad 存放海外银行同业的款项
l :Nxl
amount due from holding companies 控股公司欠款 0NtsFPO
amount due from local banks 存放本港银行同业的款项 1ckw[ 0d
amount due to banks 银行同业的存款 mzB#O;3=
amount due to banks abroad 海外银行同业的存款 eH955[fVd4
amount due to holding companies 控股公司存款 9'q /&uH
amount due to local banks 本港银行同业的存款 ;lH,b X~5
amount due to outport banks 外埠银行同业的存款 gVU\^KN]
amount for note issue 发行纸币的款额 yl<$yd0Zdu
amount of bond 担保契据的款额
hu(K!>{
amount of consideration 代价款额 ' 1'1T5x~
amount of contribution 供款数额 W 'a~pB1I
amount of indebtedness 负债款额 M3@fc,Ch
amount of principal of the loan 贷款本金额 !otq
X-
amount of rates chargeable 应征差饷数额 }8 M`2HMFR
amount of share capital 股本额 R%_H \-wo
amount of sums assured 承保款额 MD4 j~q\ g
amount of variation 变动幅度 eBTedSM?t
amount of vote 拨款数额 Y"kS!!C>[
amount payable 应付款额 /v)! m&6]>
amount receivable 应收款额 q>(u>z!
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 e'Us(]ZO
analysis 分析 'eDgeWt/CQ
ancillary risk 附属风险 ^P g
YP
annual account 周年帐目；周年帐目报表；年度决算；年结 fC GDL6E
annual accounting date 年结日期 G\N"rG =
annual allowance 每年免税额；年积金；年度津贴；年津 XjZao<?u
annual balance 年度余额 jjwM vf.R
annual disposable income 每年可动用收入 3ZL7N$N} 7
annual estimates 周年预算 8N*
-2/P&
annual fee 年费 _K}_h\e.
annual general meeting 周年大会 gQd=0"MV
annual growth rate 年增率；每年增长率 :. [5('
annual long-term supplement 长期个案每年补助金 b/,!J] W
annual pensionable emolument 可供计算退休金的年薪 <Mn7`i
annual report 年报 k\&IFSp
Annual Report on the Consumer Price Index 《消费物价指数年报》 s.`%Z Dl@Y
annual return 周年报表；周年申报表；每年报税表格 0 /P-> n~
Annual Return Rules 《周年报表规则》 O|OSE
annual review of consumer prices 每年消费物价回顾 QGv:h[b _
annual roll-forward basis 逐年延展方式 % r
annual salary 年薪
_Kl{50}]
annual statement 年度报表；年度决算表 Ky9No "o
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 _HHJw""j
annuitant 年金受益人 '"]>`=R
annuity 年金 zHoO?tGf
annuity contract 年金合约 KT;C RO>
annuity on human life 人寿年金 Hrg=s
R
antecedent debt 先前的债项 }:9| *m<$t
ante-dated cheque 倒填日期支票 yp2 'KES>
anticipated expenditure 预期开支 <aSL
m=
anticipated net profit 预期纯利 <x0uO
anticipated revenue 预期收入 S5E,f?l
anti-inflation measure 反通货膨胀措施 BRU9L S
anti-inflationary stance 反通货膨胀立场 b8{h[YJL2
apparent deficit 表面赤字 $:u7Dv}\
apparent financial solvency 表面偿债能力 >RL6
Jbo|
apparent partner 表面合伙人 <W=[
s WJ
application for personal assessment 个人入息课税申请书 U??f<
application of fund 资金应用 ?9zoQ[
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 !OoaE* s
appointed actuary 委任精算师 $ , &g AU
appointed auditor 委任核数师；委任审计师 Q0q)n=i }]
appointed trustee 委任的受托人 ??zABV
appointer 委任人 K!-
&Zv
apportioned pro rata 按比例分摊 dy6F+V\DG
apportionment 分配；分摊 7Ysy\gZ&wp
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !w#r u?L{
apportionment formula 分摊方程式 -4y)qGb*?
apportionment of estate duty 遗产税的分摊 Qk~0a?#y5
appraisal 估价；评估 Ca5Sc, no
appreciable growth 可观增长 *@G(3 n
appreciable impact 显着影响 3<)@ll
appreciable increase 可观增长 m['v3m:
appreciation 增值；升值 CdzkMVH
appreciation against other currencies 相对其他货币升值 76IALJ00V
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *`g-gk
appreciation tax 增值税 M89-*1
appropriation 拨款；拨用；拨付 Yn$> QS 4
appropriation account 拨款帐目 Bgk~R.l
Appropriation Bill 拨款法案 @q{:Oc^
appropriation-in-aid system 补助拨款办法 ^aD/
.
approved assets 核准资产 VO @
4A6
approved basket stock 认可一篮子证券 xu"94y+
approved budget 核准预算 W p7@
approved charitable donation 认可慈善捐款 36^C0uNdX
approved charitable institution 认可慈善机构 @ yg| OA}
approved currency 核准货币；认可货币 v't6
yud
approved estimates 核准预算 L.T gJv43
approved estimates of expenditure 核准开支预算 @wEKCn|}o
approved overseas insurer 核准海外保险人 hk"9D<&i>b
approved overseas trust company 核准海外信托公司 &3 XFg Ho
approved pooled investment fund 核准汇集投资基金 +9 16ZPk
approved provident fund scheme 认可公积金计划 liugaRO8J
approved provision 核准拨款 -
5o<Q'(
approved redeemable share 核准可赎回股份 ^:cb
$9F
approved regional stock 认可地区性证券 VNr
approved retirement scheme 认可退休金计划 y?*[}S
approved subordinated loan 核准附属贷款 _>jrlIfc
arbitrage 套戥；套汇；套利 A"\P&kqMV
arbitrageur 套戥者；套汇者 x ^M5D+o
arbitrary amount 临时款项 j'#jnP*P
arrangement 措施；安排；协定 Y hc6P%{Z^
arrears 欠款 iL7-4Lv#
arrears of pay 欠付薪酬 ) 8x:x7 ?
arrears of revenue 逾期未收税款；逾期未收的帐项 as\<nPT{Fj
articles of association 组织章程；组织细则；组织章程细则 %?]{U($?
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Qr|N)
ascertainment of profit 确定利润 up+.@h{
"Asia Clear" “亚洲结算系统”
