allotment 分配；配股 B` <(qPD
allotment notice 股份配售通知；配股通知 v>.nL(VLjP
allotment of shares 股份分配 fG;)wQJ
allowable 可获宽免；免税的 d
/&aC#'B
allowable business loss 可扣除的营业亏损 ui`xgR\6Rh
allowable expenses 可扣税的支出 xZPS oxu
allowance 免税额；津贴；备抵；准备金 `23&vGk}
allowance for debts 债项的免税额 P1 =bbMk
allowance for depreciation by wear and tear 耗损折旧免税额 k=H{gt
allowance for funeral expenses 殡殓费的免税额 p=\DZU~1
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9c8zH{T_{
allowance for repairs and outgoings 修葺及支出方面的免税额 =#n05*^
allowance to debtor 给债务人的津贴 1
gts =g .
alteration of capital 资本更改 : Y(Yk5
alternate trustee 候补受托人 nVw]0Yl
amalgamation 合并 v<_}Br2I[
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \`jFy[(Pa'
ambit of charges 征税范围；收费范围 lZV]Z3=p'0
amended valuation 经修订的估值 KM< +9`
American Commodities Exchange 美国商品交易所 COc1np
American Express Bank Limited 美国运通银行 ygS*)) 7
r
American Stock Exchange 美国证券交易所 X_+`7yCi"x
amortization 摊销 R}Uv i9?
amount due from banks 存放银行同业的款项 7<x0LW
amount due from banks abroad 存放海外银行同业的款项 4O9HoX#-?
amount due from holding companies 控股公司欠款 y.JAtsxD
amount due from local banks 存放本港银行同业的款项 2V / A%
amount due to banks 银行同业的存款 7!hL(k [
amount due to banks abroad 海外银行同业的存款 kf_s.Dedw
amount due to holding companies 控股公司存款 HI#}M|4n
amount due to local banks 本港银行同业的存款 "w= p@ /C
amount due to outport banks 外埠银行同业的存款 ;5ugnVXu
amount for note issue 发行纸币的款额 pK1P-!c
amount of bond 担保契据的款额 HcUivC
amount of consideration 代价款额 * :\-:*
amount of contribution 供款数额 wJ1qJ!s@
amount of indebtedness 负债款额 s2_j@k?%
amount of principal of the loan 贷款本金额 !;pmql
amount of rates chargeable 应征差饷数额 7o n$}=%
amount of share capital 股本额 1Ls@|
amount of sums assured 承保款额 )9##mUt'}
amount of variation 变动幅度 d" Y9go"Z
amount of vote 拨款数额 UB&ofO
amount payable 应付款额 bPC {4l
amount receivable 应收款额 qc|;qP j
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /],:sS7
analysis 分析 hz<kR@ k}
ancillary risk 附属风险 &qz&@!`
annual account 周年帐目；周年帐目报表；年度决算；年结 rl'Yy O}2
annual accounting date 年结日期 %bZ3^ ub}t
annual allowance 每年免税额；年积金；年度津贴；年津 s#&jE
GBug
annual balance 年度余额 g?A4C`l6iy
annual disposable income 每年可动用收入 o B_c6]K
annual estimates 周年预算 M7Cq)cT
annual fee 年费 aWm0*W"(@
annual general meeting 周年大会 zOLt)2-<
annual growth rate 年增率；每年增长率 K_ Y0 ;!W
annual long-term supplement 长期个案每年补助金 {F6hx9?
annual pensionable emolument 可供计算退休金的年薪 Au#(g
uvm
annual report 年报 jbpnCUzi
Annual Report on the Consumer Price Index 《消费物价指数年报》 8II-'%S6q
annual return 周年报表；周年申报表；每年报税表格 +>KWY PH
Annual Return Rules 《周年报表规则》 lEQ 63) Z
annual review of consumer prices 每年消费物价回顾
bn UpH3
annual roll-forward basis 逐年延展方式 (03m%\
annual salary 年薪 rVzj LkN^
annual statement 年度报表；年度决算表
?Vbe
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 FfI $3:9
annuitant 年金受益人 PQWo<Uet
annuity 年金 !lm^(SS
v
annuity contract 年金合约 ? =_l=dR
annuity on human life 人寿年金 !\JG]2 \
antecedent debt 先前的债项 S-gL]r3G8
ante-dated cheque 倒填日期支票 8'Xpx+v
anticipated expenditure 预期开支 <4^ _dJ9 =
anticipated net profit 预期纯利 W!4GL>9m}A
anticipated revenue 预期收入 +I/7eIG?|
anti-inflation measure 反通货膨胀措施 }%| (G[
anti-inflationary stance 反通货膨胀立场 S gAY/#
apparent deficit 表面赤字 /(BQzCP9O;
apparent financial solvency 表面偿债能力 g (ZeGNV8
apparent partner 表面合伙人 .r[DqC
application for personal assessment 个人入息课税申请书 cm%QV?
application of fund 资金应用 t2BkQ8vr
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 $EN A$
appointed actuary 委任精算师 _ p?lRU8
appointed auditor 委任核数师；委任审计师 (n bqL +
appointed trustee 委任的受托人 v s{i2!^
appointer 委任人 E$ q/4
apportioned pro rata 按比例分摊 '-D-H}%;}M
apportionment 分配；分摊 /jC0[%~jV
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 p !AQ
apportionment formula 分摊方程式 |08 tQ
apportionment of estate duty 遗产税的分摊 sw' 20I
appraisal 估价；评估 702& E(rx,
appreciable growth 可观增长 ul( 1)q^
appreciable impact 显着影响 9TO
appreciable increase 可观增长 "6Nma)8
appreciation 增值；升值 g`y
>) N/
appreciation against other currencies 相对其他货币升值 d5T0#ue/e
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 r444s8Y
appreciation tax 增值税 ~uq J@#o{
appropriation 拨款；拨用；拨付 1e'-rm
F
appropriation account 拨款帐目 16ke CG\
Appropriation Bill 拨款法案 I= x
appropriation-in-aid system 补助拨款办法 5L42'gJ
approved assets 核准资产 Fr,>|
approved basket stock 认可一篮子证券 :V HJD
approved budget 核准预算 "}\z7^.W>
approved charitable donation 认可慈善捐款 Xleoh2&M
approved charitable institution 认可慈善机构 Cl\Vk
approved currency 核准货币；认可货币 y{?
6U>_
approved estimates 核准预算 W+H 27qsv
approved estimates of expenditure 核准开支预算 8/-GrdyE
approved overseas insurer 核准海外保险人 *;m5^i<,;S
approved overseas trust company 核准海外信托公司 e3F)FTG&
approved pooled investment fund 核准汇集投资基金 _q) `Y:2
approved provident fund scheme 认可公积金计划 _ Eq:Qbw#
approved provision 核准拨款 )qn
=
approved redeemable share 核准可赎回股份 bNFX+ GA/
approved regional stock 认可地区性证券 7eQ7\,
^H
approved retirement scheme 认可退休金计划 lR{eO~'~V
approved subordinated loan 核准附属贷款 3`n5[RV
arbitrage 套戥；套汇；套利 NqkR
R$O
arbitrageur 套戥者；套汇者 3iV/7~
O
arbitrary amount 临时款项 {tu* ="d=
arrangement 措施；安排；协定 w]"Y1J(i
arrears 欠款 Dd!MG'%hlb
arrears of pay 欠付薪酬 rP2^D[uM.
arrears of revenue 逾期未收税款；逾期未收的帐项 H }uT'
articles of association 组织章程；组织细则；组织章程细则 d7It}7@9
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $* b>c:
ascertainment of profit 确定利润 M7e
O5
"Asia Clear" “亚洲结算系统”
