allotment 分配；配股 \ Kr8k`f
allotment notice 股份配售通知；配股通知 KW-GVe%8f
allotment of shares 股份分配
& OYo
allowable 可获宽免；免税的 l0 =[MXM4
allowable business loss 可扣除的营业亏损 'HKDGQl`
allowable expenses 可扣税的支出 ~I6 N6T Z
allowance 免税额；津贴；备抵；准备金 lg"aB
allowance for debts 债项的免税额 _Ne fzZWUJ
allowance for depreciation by wear and tear 耗损折旧免税额 6S`0<Z;;/
allowance for funeral expenses 殡殓费的免税额 ~j C+6v
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~=va<%{
U
allowance for repairs and outgoings 修葺及支出方面的免税额 >Q $ph=
allowance to debtor 给债务人的津贴 P9`R~HO'`
alteration of capital 资本更改 .DNPL 5[v
alternate trustee 候补受托人 7UIf
amalgamation 合并
J-#V_TzJ?
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @`$' sU
ambit of charges 征税范围；收费范围 c+ D
<
amended valuation 经修订的估值 m ww<Xm'
American Commodities Exchange 美国商品交易所 {ET M >
American Express Bank Limited 美国运通银行 HS[($
American Stock Exchange 美国证券交易所 WP2 =1"X63
amortization 摊销 $Nd ,6w*`
amount due from banks 存放银行同业的款项 (\0
<|pW
amount due from banks abroad 存放海外银行同业的款项 Z1#u&oX
amount due from holding companies 控股公司欠款 27 k( `{K
amount due from local banks 存放本港银行同业的款项 8EI
9&L>
amount due to banks 银行同业的存款 &r
G B58
amount due to banks abroad 海外银行同业的存款 =Ox}WrU~
amount due to holding companies 控股公司存款 y];-D>jk
amount due to local banks 本港银行同业的存款 (+c1
.h
amount due to outport banks 外埠银行同业的存款 )adV`V%=>
amount for note issue 发行纸币的款额 [Ur\^wS
amount of bond 担保契据的款额 R&9FdM3K`:
amount of consideration 代价款额 *, mI=1
amount of contribution 供款数额 H4s~=
iB
amount of indebtedness 负债款额 >))
CXGE
amount of principal of the loan 贷款本金额 #=t/wAE y:
amount of rates chargeable 应征差饷数额 #F`A (n
amount of share capital 股本额 y{S8?$dU$:
amount of sums assured 承保款额 W%4=x>J-
amount of variation 变动幅度 H s*["zFc
amount of vote 拨款数额 3V<@ Vkf5
amount payable 应付款额 Keozn*fzI
amount receivable 应收款额 ?u|@,tQ[
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]I [~0PCSX
analysis 分析 '`3#FCg
ancillary risk 附属风险 ;eN
^'/4A
annual account 周年帐目；周年帐目报表；年度决算；年结 !bP%\ )5
annual accounting date 年结日期 ZUHRATT-
annual allowance 每年免税额；年积金；年度津贴；年津 G@.MP|
2
annual balance 年度余额 #,%7tXOLR
annual disposable income 每年可动用收入 v8)"skVnFG
annual estimates 周年预算 V&w2pp0
annual fee 年费 X/yq<_ g
annual general meeting 周年大会 _p^ "l2%D/
annual growth rate 年增率；每年增长率 N ~{N Nf Y
annual long-term supplement 长期个案每年补助金 DcW?L^Mst
annual pensionable emolument 可供计算退休金的年薪
G
5;6q
annual report 年报 X_]rtG
Annual Report on the Consumer Price Index 《消费物价指数年报》 z5kAf~A
annual return 周年报表；周年申报表；每年报税表格 |5bLV^mv]i
Annual Return Rules 《周年报表规则》 _dJ(h6%3
annual review of consumer prices 每年消费物价回顾 |;vQ"8J
annual roll-forward basis 逐年延展方式 m[^lu1\wn
annual salary 年薪 q.c)>= !.
annual statement 年度报表；年度决算表 Ix5 &B6L8
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 a
YWWln
annuitant 年金受益人 ^U }k
annuity 年金 b6bs .
annuity contract 年金合约 3 r&
annuity on human life 人寿年金 )h 8}{*
antecedent debt 先前的债项 "2l ` XH
ante-dated cheque 倒填日期支票 {'5"i?>s0>
anticipated expenditure 预期开支 7;s#QqG`I
anticipated net profit 预期纯利 ]mTBD<3\
anticipated revenue 预期收入 FQ]/c#J
anti-inflation measure 反通货膨胀措施 jN\u}!\O
anti-inflationary stance 反通货膨胀立场 p49]{2GXb
apparent deficit 表面赤字 /|IPBU 5
apparent financial solvency 表面偿债能力 wI$ a1H
apparent partner 表面合伙人 FTf#"'O
application for personal assessment 个人入息课税申请书 w&q[%(G_
application of fund 资金应用 4J2^zx,H
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 J@s>Pe)
appointed actuary 委任精算师 9;E=w+
appointed auditor 委任核数师；委任审计师 CkT( \6B-
appointed trustee 委任的受托人 ;2p+i/sVj
appointer 委任人 j3gDGw;
apportioned pro rata 按比例分摊 qN
$t_
apportionment 分配；分摊 V !W.P
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *MP.YI:h
apportionment formula 分摊方程式 ^[M{s(b
apportionment of estate duty 遗产税的分摊 7?$?Y u
appraisal 估价；评估 ^"WV E["
appreciable growth 可观增长 M|WBJ'#x0
appreciable impact 显着影响 |A8@r&
appreciable increase 可观增长 qt@L&v}~j
appreciation 增值；升值 P {TJ$
appreciation against other currencies 相对其他货币升值 Ld4U
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 i%hCV o
appreciation tax 增值税 @5Xo2}o-Q
appropriation 拨款；拨用；拨付 3Q=^&o 0fl
appropriation account 拨款帐目 l W+mH=
Appropriation Bill 拨款法案 C Ma6':~
appropriation-in-aid system 补助拨款办法 2 !s&|lI
approved assets 核准资产 &* C5Nnlv
approved basket stock 认可一篮子证券 b/wp k~qi
approved budget 核准预算 ,_2
-Op
approved charitable donation 认可慈善捐款 z
p E|
approved charitable institution 认可慈善机构 J2YQdCL
approved currency 核准货币；认可货币 B5b:znW2@
approved estimates 核准预算 +y GQt3U
approved estimates of expenditure 核准开支预算
(}: s[cs
approved overseas insurer 核准海外保险人 5E]t4"
approved overseas trust company 核准海外信托公司 |#oS 7oV(
approved pooled investment fund 核准汇集投资基金 {]0e=#hw
approved provident fund scheme 认可公积金计划 X8 nos
approved provision 核准拨款 ;]{ee?Q^ld
approved redeemable share 核准可赎回股份 iUx\3d,
approved regional stock 认可地区性证券 34@ [
ZKJ5
approved retirement scheme 认可退休金计划 7 =!9kk 0
approved subordinated loan 核准附属贷款 $
#Pxf
arbitrage 套戥；套汇；套利 JJ?
{V:
arbitrageur 套戥者；套汇者 7]ieBUf S
arbitrary amount 临时款项 $ [gN#QW%
arrangement 措施；安排；协定 E5k)~P `|
arrears 欠款 )!T~l(g
arrears of pay 欠付薪酬 | Splbs k
arrears of revenue 逾期未收税款；逾期未收的帐项 $ghZ<Y2}9
articles of association 组织章程；组织细则；组织章程细则 Y
G+|r
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Ve,g9 I
ascertainment of profit 确定利润 ZN[<=w&(cB
"Asia Clear" “亚洲结算系统”
