allotment 分配；配股 &{Z+p(3Gj
allotment notice 股份配售通知；配股通知 q /JC\
allotment of shares 股份分配 QD-\'Bp/X
allowable 可获宽免；免税的 iHv+I~ /
allowable business loss 可扣除的营业亏损 y6$a
:6
allowable expenses 可扣税的支出 HM% +Y47a
allowance 免税额；津贴；备抵；准备金 (dg,w*t
'
allowance for debts 债项的免税额 gt8dFcm|s
allowance for depreciation by wear and tear 耗损折旧免税额 WOO3z5 La
allowance for funeral expenses 殡殓费的免税额 n*[ZS[I
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 z};|.N }
allowance for repairs and outgoings 修葺及支出方面的免税额 _W S8I>
allowance to debtor 给债务人的津贴 ew\:&"@2]w
alteration of capital 资本更改 fM.#FT??
alternate trustee 候补受托人 /`m* PgJ
amalgamation 合并 Qb
{[xmc
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7&id (&y/
ambit of charges 征税范围；收费范围 LH54J;7 Y
amended valuation 经修订的估值 |eRE'Wd0
American Commodities Exchange 美国商品交易所 #x.v)S
American Express Bank Limited 美国运通银行 t^&hG7L_m,
American Stock Exchange 美国证券交易所 "nz\Y Qdg
amortization 摊销 ^li3*#eT
amount due from banks 存放银行同业的款项 x_3B) &9
amount due from banks abroad 存放海外银行同业的款项 N8nt2r<h
amount due from holding companies 控股公司欠款 NnAIL;WS
amount due from local banks 存放本港银行同业的款项 \:@6(e Bh
amount due to banks 银行同业的存款 V?OTP&+J%
amount due to banks abroad 海外银行同业的存款 jG ouwta
amount due to holding companies 控股公司存款 JL
{H3r&/S
amount due to local banks 本港银行同业的存款 E{)X ;kN=
amount due to outport banks 外埠银行同业的存款 ^P,Pj z
amount for note issue 发行纸币的款额 Tv#d>ZSD
amount of bond 担保契据的款额 }k.yLcXM
amount of consideration 代价款额 ]EK(k7nH
amount of contribution 供款数额 ;8<HB1 &,
amount of indebtedness 负债款额 ?n# $y@U
amount of principal of the loan 贷款本金额 Ys.GBSlHG
amount of rates chargeable 应征差饷数额 2|"D\N
amount of share capital 股本额 %f<>Kwr`2
amount of sums assured 承保款额 X0L \Ewm
amount of variation 变动幅度 &B5&:ib1
D
amount of vote 拨款数额 @q!T,({kx
amount payable 应付款额 _p"u~j~%-
amount receivable 应收款额 jwjLxt
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 a =W%x{
analysis 分析 ^U?Ac=
ancillary risk 附属风险 COsy.$|4
annual account 周年帐目；周年帐目报表；年度决算；年结 ^zTe9:hz/\
annual accounting date 年结日期 r\Q
V%09R
annual allowance 每年免税额；年积金；年度津贴；年津 KC"S0 6
annual balance 年度余额 ^P{y^@XI
annual disposable income 每年可动用收入 (1cB Tf
annual estimates 周年预算 E- 1u_ 7
annual fee 年费 Ep(xl HTv
annual general meeting 周年大会 ? <F([
(
annual growth rate 年增率；每年增长率 f:46.)W j<
annual long-term supplement 长期个案每年补助金 GPni%P#a@0
annual pensionable emolument 可供计算退休金的年薪 9Tr ceL;
annual report 年报 ,8zJD&HMx
Annual Report on the Consumer Price Index 《消费物价指数年报》 n;Mk\*Cg
annual return 周年报表；周年申报表；每年报税表格 N( 7(~D=)B
Annual Return Rules 《周年报表规则》 3XB`|\:
annual review of consumer prices 每年消费物价回顾 auGK2 i
annual roll-forward basis 逐年延展方式
aoz+T h3
annual salary 年薪
2ih}?%H8
annual statement 年度报表；年度决算表 #8L: .,AYE
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 UU(Pg{DA 6
annuitant 年金受益人 Wt az@ +
annuity 年金 ..Dm@m}
annuity contract 年金合约 13 h,V]ak
annuity on human life 人寿年金 iOfO+3'Z_U
antecedent debt 先前的债项
{Y/0BS2D
ante-dated cheque 倒填日期支票 9{3_2CIL
anticipated expenditure 预期开支 %7 -(c
anticipated net profit 预期纯利 :@5{*o
anticipated revenue 预期收入 J;<dO7 j5
anti-inflation measure 反通货膨胀措施 gJp6ReZ#
anti-inflationary stance 反通货膨胀立场 3{.]!
apparent deficit 表面赤字 p*<I_QM!
apparent financial solvency 表面偿债能力 Z79 6; qk
apparent partner 表面合伙人 EKO'S+~
application for personal assessment 个人入息课税申请书 (xvg.Nby
application of fund 资金应用 FO>!T@0G
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 v6DjNyg<x
appointed actuary 委任精算师 #|8%h
appointed auditor 委任核数师；委任审计师 vn*K\,
appointed trustee 委任的受托人 S]=.p-Am
appointer 委任人 q{G8 Po$z'
apportioned pro rata 按比例分摊 tq,^!RS bZ
apportionment 分配；分摊 w:nH_x#C4
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 q_ ^y ma
apportionment formula 分摊方程式 q|%+?j(
apportionment of estate duty 遗产税的分摊 e}-fGtFx
appraisal 估价；评估 8&HBR #
appreciable growth 可观增长 94O\M
RQ*
appreciable impact 显着影响 ~$>JYJj
appreciable increase 可观增长 qi~-<qW
appreciation 增值；升值 H! 0m8LCnb
appreciation against other currencies 相对其他货币升值 -rYb{<;ST
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
_t"[p_llo
appreciation tax 增值税 g||EjCsp
appropriation 拨款；拨用；拨付 [;aM8N
appropriation account 拨款帐目 MCTJ^
g"D
Appropriation Bill 拨款法案 L_9uwua.B~
appropriation-in-aid system 补助拨款办法 W ;T 0_=
approved assets 核准资产 wO.d;SK
approved basket stock 认可一篮子证券 !w UznyYwt
approved budget 核准预算 g]JJ!$*1
approved charitable donation 认可慈善捐款 OcWKK !A
approved charitable institution 认可慈善机构 a_/4 ^+
approved currency 核准货币；认可货币 i,"Xw[H*s
approved estimates 核准预算 {S+?n[1r\
approved estimates of expenditure 核准开支预算 qZ E3T:S
approved overseas insurer 核准海外保险人 LH}9&FfjU
approved overseas trust company 核准海外信托公司 jmgkY)rb R
approved pooled investment fund 核准汇集投资基金 I74Rw*fB
approved provident fund scheme 认可公积金计划 5m'AT]5Tn_
approved provision 核准拨款 'h WA&Xx +
approved redeemable share 核准可赎回股份
Z'9 |
approved regional stock 认可地区性证券 4 a& 8G
approved retirement scheme 认可退休金计划 :sK4mR F
approved subordinated loan 核准附属贷款 K" t?
arbitrage 套戥；套汇；套利 &+(D< U
arbitrageur 套戥者；套汇者 N LQ".mM+
arbitrary amount 临时款项 Q|+ a
arrangement 措施；安排；协定 r?Mf 3U^G
arrears 欠款 xx1l Ecj
arrears of pay 欠付薪酬 E<tR8='F
arrears of revenue 逾期未收税款；逾期未收的帐项 N;YFr
articles of association 组织章程；组织细则；组织章程细则 3rFku"z T$
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @=A Qr4&
ascertainment of profit 确定利润 K%L6UQ;
"Asia Clear" “亚洲结算系统”
