allotment 分配；配股 %+Nng<_U\T
allotment notice 股份配售通知；配股通知 |0}Xb|+
allotment of shares 股份分配 :X}SuM ?c
allowable 可获宽免；免税的 G.L}VpopM
allowable business loss 可扣除的营业亏损 !$1qn sz
allowable expenses 可扣税的支出 AC
<2.i_
allowance 免税额；津贴；备抵；准备金 QpQ 2hNf
allowance for debts 债项的免税额 +j F |8
allowance for depreciation by wear and tear 耗损折旧免税额 dO2?&f
allowance for funeral expenses 殡殓费的免税额 5L2j, ]
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~x9J&*zxM
allowance for repairs and outgoings 修葺及支出方面的免税额 ?F]
P=S
:x
allowance to debtor 给债务人的津贴 TE o
alteration of capital 资本更改 K!ogpd&X&
alternate trustee 候补受托人 qgl-,3GY%N
amalgamation 合并 %>+lr%B
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 XYP
RMa?
ambit of charges 征税范围；收费范围 n6Uh%rO7S|
amended valuation 经修订的估值 vzfMME17
American Commodities Exchange 美国商品交易所 hY{4_ie=8
American Express Bank Limited 美国运通银行 ;rT/gwg!
American Stock Exchange 美国证券交易所 W G A&Lr
amortization 摊销 ,_(=w.F
amount due from banks 存放银行同业的款项 bf.+Ewb(
amount due from banks abroad 存放海外银行同业的款项 rG~W=!bj
amount due from holding companies 控股公司欠款 "4WnDd 5"
amount due from local banks 存放本港银行同业的款项 )vOBF5
amount due to banks 银行同业的存款 =/'>.p3/S
amount due to banks abroad 海外银行同业的存款 v7@"9Uw}
amount due to holding companies 控股公司存款 l]&A5tz3
amount due to local banks 本港银行同业的存款 qk'&:A
amount due to outport banks 外埠银行同业的存款 N
e{=KdzT
amount for note issue 发行纸币的款额 ~b#<HG\,,
amount of bond 担保契据的款额 j}
Svb1A
amount of consideration 代价款额 3O*iv{-&
amount of contribution 供款数额 f eB ?
amount of indebtedness 负债款额 ]7k:3"wH
amount of principal of the loan 贷款本金额 P]^8Enp
amount of rates chargeable 应征差饷数额 lGp:rw`
amount of share capital 股本额 _z%\53h
amount of sums assured 承保款额 ]!S#[Wt {k
amount of variation 变动幅度 $~:ZzZO
amount of vote 拨款数额 @Yb8CB
amount payable 应付款额 zF FYl7]
amount receivable 应收款额 UGM:'xa<T
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3v3cK1K@oE
analysis 分析 9:RV5
Dt
ancillary risk 附属风险 "'``O~08/
annual account 周年帐目；周年帐目报表；年度决算；年结 KQ9w>!N[
annual accounting date 年结日期 Y'P^]Q=}_#
annual allowance 每年免税额；年积金；年度津贴；年津 -}T7F+
annual balance 年度余额 1S(oi
annual disposable income 每年可动用收入 AX{<d@z`j
annual estimates 周年预算 tq}sedYhee
annual fee 年费 >c lVV 6B
annual general meeting 周年大会 lgVT~v{U`n
annual growth rate 年增率；每年增长率 g$ )0E<
annual long-term supplement 长期个案每年补助金 aDz%
%%:r
annual pensionable emolument 可供计算退休金的年薪 |QbCFihn
annual report 年报 7W},5c
Annual Report on the Consumer Price Index 《消费物价指数年报》 6w3[ PNd
annual return 周年报表；周年申报表；每年报税表格 @~$=96^
Annual Return Rules 《周年报表规则》 0[
"CP:
u
annual review of consumer prices 每年消费物价回顾 o\W>$$EXD
annual roll-forward basis 逐年延展方式 h){ #dU+&
annual salary 年薪 8%4v6No&*
annual statement 年度报表；年度决算表 aW|=|K
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 D?Ol)aj?
annuitant 年金受益人 VrT-6r'Y
annuity 年金 gJwX
annuity contract 年金合约 |,n(9Ix
annuity on human life 人寿年金 {be|G^.c
antecedent debt 先前的债项 Q rSO%Rm1*
ante-dated cheque 倒填日期支票 ' '9K(p6
anticipated expenditure 预期开支 ixM#|Yq
anticipated net profit 预期纯利 |iSwG=&
anticipated revenue 预期收入 23=wz%tF
anti-inflation measure 反通货膨胀措施 4>Ht _B<<
anti-inflationary stance 反通货膨胀立场 X ei s_
apparent deficit 表面赤字 9(=+OQ6
apparent financial solvency 表面偿债能力 lv.h?"M l
apparent partner 表面合伙人 I YptNR
application for personal assessment 个人入息课税申请书 \N? lG q
application of fund 资金应用 1M_6X7PH
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 It 3@
Cd>
appointed actuary 委任精算师 1$ }Tn
appointed auditor 委任核数师；委任审计师 e5FF'~A%]
appointed trustee 委任的受托人 Y~( 8<`^
appointer 委任人 gQhYM7NP{5
apportioned pro rata 按比例分摊 K43` $
apportionment 分配；分摊 tQxAZ0B^
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~|{e"!(}
apportionment formula 分摊方程式 {KTZSs $n
apportionment of estate duty 遗产税的分摊 A #pH$s
appraisal 估价；评估 g:c?%J
appreciable growth 可观增长 YyYp-0#
appreciable impact 显着影响 ;6]ag< Q
appreciable increase 可观增长 J + Y?'"r
appreciation 增值；升值 vsA/iH.
appreciation against other currencies 相对其他货币升值 W1M Bk[:Q
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _iq aKYT$
appreciation tax 增值税 N1:)Z`r
appropriation 拨款；拨用；拨付 A$P Oc<
appropriation account 拨款帐目 8&x&Ou$("V
Appropriation Bill 拨款法案 M>BVnB_,-
appropriation-in-aid system 补助拨款办法 NS x-~)
approved assets 核准资产 vl s+E o]
approved basket stock 认可一篮子证券 ,*L3
approved budget 核准预算 n%vmo
f
approved charitable donation 认可慈善捐款 >"zN`
approved charitable institution 认可慈善机构 {c
$8?6
approved currency 核准货币；认可货币 vvG*DGL)qL
approved estimates 核准预算 '|% \QWuZ
approved estimates of expenditure 核准开支预算 U;
#v-'Z
approved overseas insurer 核准海外保险人 b9E b"
approved overseas trust company 核准海外信托公司 [4])\q^q
approved pooled investment fund 核准汇集投资基金 \H PB{
;
approved provident fund scheme 认可公积金计划 (c3O> *M
approved provision 核准拨款 ^|h.B$_F,
approved redeemable share 核准可赎回股份 oC !z+<
approved regional stock 认可地区性证券 x f:|lQf
approved retirement scheme 认可退休金计划 _>t6]?*
approved subordinated loan 核准附属贷款 T!&VT;
arbitrage 套戥；套汇；套利 \3 rgwbF
arbitrageur 套戥者；套汇者 zP!j {y4w
arbitrary amount 临时款项 3P'Wk|j
arrangement 措施；安排；协定
y?*Y=,"
arrears 欠款 JVx- 4?
arrears of pay 欠付薪酬 );p:[=$71
arrears of revenue 逾期未收税款；逾期未收的帐项 5S! !@P!,
articles of association 组织章程；组织细则；组织章程细则 9~r8$,e
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Lp{uA4:=K
ascertainment of profit 确定利润 6099w0fR`
"Asia Clear" “亚洲结算系统”
