allotment 分配；配股 [dL?N
allotment notice 股份配售通知；配股通知 +FVcrL@
allotment of shares 股份分配 oB Bdk@
allowable 可获宽免；免税的 a( {`<F
allowable business loss 可扣除的营业亏损 :S7yM8 b`
allowable expenses 可扣税的支出 u=
+
allowance 免税额；津贴；备抵；准备金 2 |w.A!
allowance for debts 债项的免税额 ;/{Q4X{
allowance for depreciation by wear and tear 耗损折旧免税额 kk5i{.?[
allowance for funeral expenses 殡殓费的免税额 `Tsfsc N
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Q+ST8
allowance for repairs and outgoings 修葺及支出方面的免税额 v:T` D
allowance to debtor 给债务人的津贴 _5YL !v&
alteration of capital 资本更改 1@qb.9wZ6
alternate trustee 候补受托人 yxQAO_C
amalgamation 合并 ;%z0iZmg
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #XY]@V\
ambit of charges 征税范围；收费范围 o_* |`E
amended valuation 经修订的估值 ~ pdf'
American Commodities Exchange 美国商品交易所 {}^ELw
American Express Bank Limited 美国运通银行 } w]xC
American Stock Exchange 美国证券交易所 ;<X3AhF
amortization 摊销 7<:w-
amount due from banks 存放银行同业的款项 ze\~-0ks +
amount due from banks abroad 存放海外银行同业的款项 a@r K% Iff
amount due from holding companies 控股公司欠款 ta 6 WZu
amount due from local banks 存放本港银行同业的款项 E:E &Wv?r
amount due to banks 银行同业的存款 $xZk{ rK
amount due to banks abroad 海外银行同业的存款 1k%ko?
amount due to holding companies 控股公司存款 Ff gJ
2y
amount due to local banks 本港银行同业的存款 % Z5k8
amount due to outport banks 外埠银行同业的存款 a&ByV!%%+_
amount for note issue 发行纸币的款额 Pd;ClMa%
amount of bond 担保契据的款额 w+$g Y ?%
amount of consideration 代价款额 #"yf^*wX
amount of contribution 供款数额 \+~4t
amount of indebtedness 负债款额 coFg69\^
amount of principal of the loan 贷款本金额 f8^58]wx0
amount of rates chargeable 应征差饷数额 d =KOV;~);
amount of share capital 股本额 Qy/bzO
amount of sums assured 承保款额 G- (c+6Mn
amount of variation 变动幅度 h{xER IV1u
amount of vote 拨款数额
;VFr5.*x
amount payable 应付款额 jR kq^}
amount receivable 应收款额 pz
IMj_
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 TxCQGzqe
analysis 分析 q
| ^O
ancillary risk 附属风险 @
:4Kk
4g1
annual account 周年帐目；周年帐目报表；年度决算；年结 )|a9Z~#x
annual accounting date 年结日期 Mqtp}<*@-
annual allowance 每年免税额；年积金；年度津贴；年津 O]g+z$2o
annual balance 年度余额 l >(G3l Iw
annual disposable income 每年可动用收入 2!otVz! Mh
annual estimates 周年预算 Xbtv}g<0c
annual fee 年费 *pD;AU
annual general meeting 周年大会 r=Q5=(hn
annual growth rate 年增率；每年增长率 ) IhY&?jk?
annual long-term supplement 长期个案每年补助金 _dBU6U:V
annual pensionable emolument 可供计算退休金的年薪 bX(*f>G'
annual report 年报 =5 M>\vt]
Annual Report on the Consumer Price Index 《消费物价指数年报》 U[D <%7f
annual return 周年报表；周年申报表；每年报税表格 5#o,]tP
Annual Return Rules 《周年报表规则》 7 f*_
annual review of consumer prices 每年消费物价回顾 ;
MJ1Q
annual roll-forward basis 逐年延展方式 {|E7N"Qzg
annual salary 年薪 Fb' wC
annual statement 年度报表；年度决算表 /nP=E
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 g\)z!DQ]
annuitant 年金受益人 "\[>@_p h
annuity 年金 RGLA }|
annuity contract 年金合约 [E~TYk;
annuity on human life 人寿年金 L>b,}w
antecedent debt 先前的债项 k-e@G'
ante-dated cheque 倒填日期支票 6 {Z\cwP)c
anticipated expenditure 预期开支 !gf3%!%
anticipated net profit 预期纯利 \8D~,$,``|
anticipated revenue 预期收入 ~&:R\
anti-inflation measure 反通货膨胀措施 0cUt "(]
anti-inflationary stance 反通货膨胀立场 8!SiTOzR?
apparent deficit 表面赤字 fdG.=7`
apparent financial solvency 表面偿债能力 y21uv p'
apparent partner 表面合伙人 #+PbcL
application for personal assessment 个人入息课税申请书 kwR@oVR^
application of fund 资金应用 <6~;-ZQY
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 >2
qP
appointed actuary 委任精算师 [
]0~9, u
appointed auditor 委任核数师；委任审计师 F8Wq&X#r
appointed trustee 委任的受托人 )+,jal^7
appointer 委任人 |u;PU`^-z
apportioned pro rata 按比例分摊 n5/Tn7hY
apportionment 分配；分摊 >pvg0Fh
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 q*nz4QTOE
apportionment formula 分摊方程式 8|NJ(D-$
apportionment of estate duty 遗产税的分摊 K >6k@okO
appraisal 估价；评估 p&mtKLv
appreciable growth 可观增长 n;` L5
appreciable impact 显着影响 34
Khg
appreciable increase 可观增长 # :w2Hf6Q
appreciation 增值；升值 j]"xck
appreciation against other currencies 相对其他货币升值 z44~5J]
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \=_q{
appreciation tax 增值税 xN8JrZE&
appropriation 拨款；拨用；拨付 )N 6[rw<
appropriation account 拨款帐目 W?
||9
Appropriation Bill 拨款法案 f {Z%:H
appropriation-in-aid system 补助拨款办法 X ", 0VO
approved assets 核准资产 A]%t0>EL<
approved basket stock 认可一篮子证券 z x
Uj1
approved budget 核准预算 gdE
`UZ\
approved charitable donation 认可慈善捐款 S{T d/1}
approved charitable institution 认可慈善机构 8 G] m7Z
approved currency 核准货币；认可货币 Z[S+L"0
approved estimates 核准预算 !o': \hex6
approved estimates of expenditure 核准开支预算 =L),V~b
approved overseas insurer 核准海外保险人 WcO ,4:
approved overseas trust company 核准海外信托公司 1DtMY|wP
approved pooled investment fund 核准汇集投资基金 :yjK*"T|OD
approved provident fund scheme 认可公积金计划 89#0vG7m
approved provision 核准拨款 6n\z53Mk
approved redeemable share 核准可赎回股份 '#PqI) P
approved regional stock 认可地区性证券 YQdX>k
approved retirement scheme 认可退休金计划 X/K)kIi
approved subordinated loan 核准附属贷款 1 3 `0d
arbitrage 套戥；套汇；套利 SuH.lCF-g
arbitrageur 套戥者；套汇者 Wo+CQH6(
arbitrary amount 临时款项 ,nB3c5X)|
arrangement 措施；安排；协定
*3`oU\r
arrears 欠款 .`>l.gmi&
arrears of pay 欠付薪酬 EQ63VF
arrears of revenue 逾期未收税款；逾期未收的帐项 E+ 3yN\X(
articles of association 组织章程；组织细则；组织章程细则 k +#l;<\2
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 kefv=n*]l
ascertainment of profit 确定利润 _s^:zPl
"Asia Clear" “亚洲结算系统”
