allotment 分配；配股 8^y =
YUT
allotment notice 股份配售通知；配股通知 t8EI"|
allotment of shares 股份分配 y
2>
93m
allowable 可获宽免；免税的 N{HAWB{
allowable business loss 可扣除的营业亏损 t,|A pl]
allowable expenses 可扣税的支出 :p/=KI_
allowance 免税额；津贴；备抵；准备金 %Tp
k1
allowance for debts 债项的免税额 E2>{ se Z
allowance for depreciation by wear and tear 耗损折旧免税额 _.; PLq~0
allowance for funeral expenses 殡殓费的免税额 Za |iU`e\
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 fGlvum
allowance for repairs and outgoings 修葺及支出方面的免税额 E0 +L?(;
allowance to debtor 给债务人的津贴 *eIX"&ba
alteration of capital 资本更改 AYfOETz
alternate trustee 候补受托人 <$ z[pw<
amalgamation 合并 >ceC8"}J5M
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 zl :by?
ambit of charges 征税范围；收费范围 8fP2qj0
amended valuation 经修订的估值 9m$"B*&6G
American Commodities Exchange 美国商品交易所 `~)?OTzU#
American Express Bank Limited 美国运通银行 <PDCM8
American Stock Exchange 美国证券交易所 :a;F3N J
amortization 摊销 0 q"4\#4l
amount due from banks 存放银行同业的款项 |JIlp"[
amount due from banks abroad 存放海外银行同业的款项 M^
:JhX{
amount due from holding companies 控股公司欠款 ,FzkGB#
amount due from local banks 存放本港银行同业的款项 yO)xN=o^\
amount due to banks 银行同业的存款 &@oI/i&0B
amount due to banks abroad 海外银行同业的存款 zU&Iy_Ke.
amount due to holding companies 控股公司存款 z Fm`e:td
amount due to local banks 本港银行同业的存款 :k1?I'q%
amount due to outport banks 外埠银行同业的存款 q x)\{By
amount for note issue 发行纸币的款额 ;O`f+rG~
amount of bond 担保契据的款额 f )T\
amount of consideration 代价款额 cmXbkM
amount of contribution 供款数额 $TXiWW+
amount of indebtedness 负债款额 V0,J TWc
amount of principal of the loan 贷款本金额 Eu(Qe ST\
amount of rates chargeable 应征差饷数额 . J O3#
amount of share capital 股本额 i6_}
amount of sums assured 承保款额 _{k*JT2
amount of variation 变动幅度 i;^lh]u
amount of vote 拨款数额 }[ JB%
amount payable 应付款额 lg-_[!4Z
amount receivable 应收款额 Nq`;\E. M
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 g]vB\5uA:
analysis 分析 9lYfII}4(
ancillary risk 附属风险 p"%D/ -%Gu
annual account 周年帐目；周年帐目报表；年度决算；年结 hE(R[h c
annual accounting date 年结日期 <7 U~0@<Y
annual allowance 每年免税额；年积金；年度津贴；年津 rk1,LsZVS
annual balance 年度余额 , EEAxmf
annual disposable income 每年可动用收入 xS1n,gTA
annual estimates 周年预算 NuR7pjNMZ
annual fee 年费 ,1mL=|na
annual general meeting 周年大会 r=n{3o+
annual growth rate 年增率；每年增长率 yk4 @@kHW
annual long-term supplement 长期个案每年补助金 1 }\p:`
annual pensionable emolument 可供计算退休金的年薪 ?3BcjD0
annual report 年报 =_-u;w1D
Annual Report on the Consumer Price Index 《消费物价指数年报》 p }! i _P
annual return 周年报表；周年申报表；每年报税表格 `r1}:`.m,
Annual Return Rules 《周年报表规则》 +I3V fv
annual review of consumer prices 每年消费物价回顾 ]F+|C
annual roll-forward basis 逐年延展方式 eB#I-eD
annual salary 年薪 K c\8GkdB
annual statement 年度报表；年度决算表 htbE
Q NW
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 fPD.np}
annuitant 年金受益人 As46:< !2
annuity 年金 u1X^#K$nu'
annuity contract 年金合约 nvn dgeSy
annuity on human life 人寿年金 rn)Gx2 5
antecedent debt 先前的债项 &/U fXK r
ante-dated cheque 倒填日期支票 ^o5;><S]
anticipated expenditure 预期开支 VVSt,/S O
anticipated net profit 预期纯利 GxzO|vFQ
anticipated revenue 预期收入 'l5
anti-inflation measure 反通货膨胀措施
x$-kw{N
anti-inflationary stance 反通货膨胀立场 j r) M],
apparent deficit 表面赤字 C1NU6iV^z
apparent financial solvency 表面偿债能力 kV1L.Xg
apparent partner 表面合伙人 BmV
`<Q,
application for personal assessment 个人入息课税申请书 .4v?/t1
application of fund 资金应用 q~> +x?30
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Ni>Ns=n
appointed actuary 委任精算师 eAW)| =2
appointed auditor 委任核数师；委任审计师 Q8`V0E\~
appointed trustee 委任的受托人 m,\+ RUW'
appointer 委任人
E$
\l57
apportioned pro rata 按比例分摊 jm%s#`)g
apportionment 分配；分摊 "yQBHYP
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {*+J`H_G2a
apportionment formula 分摊方程式 `D%i`"~Lf&
apportionment of estate duty 遗产税的分摊 129\H<
m
appraisal 估价；评估 *>W<n1r@]
appreciable growth 可观增长 GPLop/6
appreciable impact 显着影响 GU> j8 .
appreciable increase 可观增长 -&
(iU#W
appreciation 增值；升值 %/I:r7UR{
appreciation against other currencies 相对其他货币升值 j?u1\<m
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =,zB|sjn
appreciation tax 增值税 } +Sp7F1q
appropriation 拨款；拨用；拨付 cVx SO`jZw
appropriation account 拨款帐目 hiVa\s
Appropriation Bill 拨款法案 +& 7V@
appropriation-in-aid system 补助拨款办法 sP Qj B[
approved assets 核准资产 h.K"v5I*
approved basket stock 认可一篮子证券 -sA&1n"W&5
approved budget 核准预算 _<f%==
I'
approved charitable donation 认可慈善捐款 Ph
P)|P
approved charitable institution 认可慈善机构 :N<Qk
approved currency 核准货币；认可货币 ~v(c9I)
approved estimates 核准预算 @@*x/"GJG
approved estimates of expenditure 核准开支预算 G AY?F
approved overseas insurer 核准海外保险人 UY9*)pEE
approved overseas trust company 核准海外信托公司 6 Tmz!E0
approved pooled investment fund 核准汇集投资基金 b/[X8w'VP
approved provident fund scheme 认可公积金计划 p+~Imf-Jk
approved provision 核准拨款 m ^XO77"
approved redeemable share 核准可赎回股份 X% 05 [N
approved regional stock 认可地区性证券 "=DQ { (L
approved retirement scheme 认可退休金计划 r1
:TM|5L
approved subordinated loan 核准附属贷款 ^&&Wv'7XQ
arbitrage 套戥；套汇；套利 I<RARB-j
arbitrageur 套戥者；套汇者 #"-_ ~
arbitrary amount 临时款项 .b_ppieNY
arrangement 措施；安排；协定 C<teZz8/w
arrears 欠款 2fk y z
arrears of pay 欠付薪酬 i45.2,
arrears of revenue 逾期未收税款；逾期未收的帐项 F#|y,<}<
articles of association 组织章程；组织细则；组织章程细则 &v0]{)PO
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 a^LckHPI>
ascertainment of profit 确定利润 3q`f|r
"Asia Clear" “亚洲结算系统”
