allotment 分配；配股 qKeR}&b
allotment notice 股份配售通知；配股通知 :KRNLhWb
allotment of shares 股份分配 yO\bVu5V
allowable 可获宽免；免税的 ,G?
Kb#
allowable business loss 可扣除的营业亏损 .bV^u
allowable expenses 可扣税的支出 xr Ne: Aj
allowance 免税额；津贴；备抵；准备金 Mw+
l>9 2
allowance for debts 债项的免税额 3*7 klu
allowance for depreciation by wear and tear 耗损折旧免税额 Wy1. nn[
allowance for funeral expenses 殡殓费的免税额 F!?f|z,/
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 i-WP#\s
allowance for repairs and outgoings 修葺及支出方面的免税额 C[ KMaB
allowance to debtor 给债务人的津贴
BlT)hG(M>
alteration of capital 资本更改 KL(s Vj^e
alternate trustee 候补受托人 ^* y 1Fn0
amalgamation 合并 +#UawYLJ
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 C !v%6[
ambit of charges 征税范围；收费范围 DtS7)/<T
amended valuation 经修订的估值 u]9 #d^%V
American Commodities Exchange 美国商品交易所 ,N_V(Cx5pt
American Express Bank Limited 美国运通银行 #IqRu:csp
American Stock Exchange 美国证券交易所 z~2;u 5S&
amortization 摊销 OYa9f[ $
amount due from banks 存放银行同业的款项 \|]+sQ WQ
amount due from banks abroad 存放海外银行同业的款项 tk 5 p@l
amount due from holding companies 控股公司欠款 g ^=Ruh+
amount due from local banks 存放本港银行同业的款项 Y>2#9LA
amount due to banks 银行同业的存款 Y@Ry
oJ
amount due to banks abroad 海外银行同业的存款 eAQ-r\h'2
amount due to holding companies 控股公司存款 " 9 vL+Hh
amount due to local banks 本港银行同业的存款 LZ(K{+U/
amount due to outport banks 外埠银行同业的存款
l]
amount for note issue 发行纸币的款额 6 RS it
amount of bond 担保契据的款额 BOdl z#&s
amount of consideration 代价款额 1Z(9<M1!M
amount of contribution 供款数额 j39"iAn
amount of indebtedness 负债款额 7a/
BS(kq<
amount of principal of the loan 贷款本金额 VS~+W=5}
amount of rates chargeable 应征差饷数额 .M[t5I'\
amount of share capital 股本额 o=lZl_5/u;
amount of sums assured 承保款额 SFEDR?s
amount of variation 变动幅度 80gOh :
amount of vote 拨款数额 x>J(3I5_b
amount payable 应付款额 >B$ IrM7J
amount receivable 应收款额 r0\C2g_X
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 04 Uyr;y
analysis 分析 t="nmjQs
ancillary risk 附属风险 c|iTRc
o
annual account 周年帐目；周年帐目报表；年度决算；年结 .F _u/"**
annual accounting date 年结日期 x'Nc
}
annual allowance 每年免税额；年积金；年度津贴；年津 PyQ\O*
annual balance 年度余额 cp`ZeLz2^
annual disposable income 每年可动用收入 UQb|J9HY4
annual estimates 周年预算 ?ZhB S3L
annual fee 年费 #rz!d/)Q
annual general meeting 周年大会 \^'-=8<* >
annual growth rate 年增率；每年增长率 8|!"CQJ|H
annual long-term supplement 长期个案每年补助金 :"i2`y; u
annual pensionable emolument 可供计算退休金的年薪 F+D
e"^As
annual report 年报 s, |v,,<+
Annual Report on the Consumer Price Index 《消费物价指数年报》 [*H h6
annual return 周年报表；周年申报表；每年报税表格 ^%U`|GBZp
Annual Return Rules 《周年报表规则》 t
p\d:4~R
annual review of consumer prices 每年消费物价回顾 X7?14W
annual roll-forward basis 逐年延展方式 x97L>>|
annual salary 年薪 ?cK67|% W
annual statement 年度报表；年度决算表 k$Ug;`v#
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ^>fr+3a"P
annuitant 年金受益人 &pv* TL 8
annuity 年金 &EC8{.7
annuity contract 年金合约 U4iVI #f
annuity on human life 人寿年金 LF:~&
m
antecedent debt 先前的债项 aOUTKyR ~
ante-dated cheque 倒填日期支票 Uw)B(;Hy ?
anticipated expenditure 预期开支 9'vf2 ) "
anticipated net profit 预期纯利 "SC]G22
anticipated revenue 预期收入 Nk$|nn9#'
anti-inflation measure 反通货膨胀措施 IFt aoK
anti-inflationary stance 反通货膨胀立场 Q :ql~ qew
apparent deficit 表面赤字 aCfWbJ@qiG
apparent financial solvency 表面偿债能力 zTn.#-7y
apparent partner 表面合伙人 ZpwFC7LW
application for personal assessment 个人入息课税申请书 iQiX
wEAi[
application of fund 资金应用 4~d:@Gmk&
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 zRR^v&.9K
appointed actuary 委任精算师 n (Um/
appointed auditor 委任核数师；委任审计师 uy|]@|
J
appointed trustee 委任的受托人 =6qSo
@
appointer 委任人 4Le{| B
apportioned pro rata 按比例分摊 +Q :)zE
apportionment 分配；分摊 O? 7hT!{
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [E9_ZdB T
apportionment formula 分摊方程式 / 1+jQS
apportionment of estate duty 遗产税的分摊 !H9zd\wc
appraisal 估价；评估 D3+<16[,
appreciable growth 可观增长 2H
~E~6G
appreciable impact 显着影响 z gxMDLH
appreciable increase 可观增长 P (fWJVF7
appreciation 增值；升值 &~=d;llkT
appreciation against other currencies 相对其他货币升值 Xw16
2/:h
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 NMN&mJsmh
appreciation tax 增值税 }C
J K9*Z
appropriation 拨款；拨用；拨付 y
XCZs
appropriation account 拨款帐目 'SWK{ t \4
Appropriation Bill 拨款法案 Ou|kb61zg
appropriation-in-aid system 补助拨款办法 HoZsDs.XZ
approved assets 核准资产 ,jy9\n*<t9
approved basket stock 认可一篮子证券 :v E\r#hJ"
approved budget 核准预算 8(!?y[
approved charitable donation 认可慈善捐款 & i *e&{L7
approved charitable institution 认可慈善机构 b>& 3 XDz
approved currency 核准货币；认可货币 IL%P\Zs
approved estimates 核准预算 H00iy$R
approved estimates of expenditure 核准开支预算 y@ c[S;
approved overseas insurer 核准海外保险人 mU >lm7'
approved overseas trust company 核准海外信托公司 %)o;2&aD
approved pooled investment fund 核准汇集投资基金 )s
?Hkn
approved provident fund scheme 认可公积金计划 d( , M
approved provision 核准拨款 :M@#.
approved redeemable share 核准可赎回股份 Ye/Y<Ij
approved regional stock 认可地区性证券 gjB(P wx
approved retirement scheme 认可退休金计划 0.^67'
approved subordinated loan 核准附属贷款 q9nQ/]rkHF
arbitrage 套戥；套汇；套利 XU`vs`/
arbitrageur 套戥者；套汇者 >PUT(yNL
arbitrary amount 临时款项
;jmT5XzL
arrangement 措施；安排；协定 -]:1zU
arrears 欠款 ?+byRoY>&g
arrears of pay 欠付薪酬 {YIVi:4q
arrears of revenue 逾期未收税款；逾期未收的帐项 Et;Ubj"+
articles of association 组织章程；组织细则；组织章程细则 8?hj}}H
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 <07~EP
ascertainment of profit 确定利润 \IOF 9) F
"Asia Clear" “亚洲结算系统”
