allotment 分配；配股 LkYcFD
allotment notice 股份配售通知；配股通知 &J/!D#
allotment of shares 股份分配 (^ B1Kt!<
allowable 可获宽免；免税的 YkF LNCg4}
allowable business loss 可扣除的营业亏损 Y{j~;G@Wl
allowable expenses 可扣税的支出 />Zfx. Aj6
allowance 免税额；津贴；备抵；准备金 g~21|Sa$[
allowance for debts 债项的免税额 5u9 lKno
allowance for depreciation by wear and tear 耗损折旧免税额 l5 ^Q
allowance for funeral expenses 殡殓费的免税额 E^n!h06~G
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Yf[C mn
allowance for repairs and outgoings 修葺及支出方面的免税额 TVvE0y(9
allowance to debtor 给债务人的津贴 %6fnL~ A
alteration of capital 资本更改 ]EF"QLNN(
alternate trustee 候补受托人 v,K um<oi?
amalgamation 合并 t5l<Lm)
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8?L-3/
ambit of charges 征税范围；收费范围
? XVE {N
amended valuation 经修订的估值 pR0 !
b gC
American Commodities Exchange 美国商品交易所 P 2y Sjgd
American Express Bank Limited 美国运通银行 ~-sgk"$
American Stock Exchange 美国证券交易所 2va[= >_
amortization 摊销 - TH(Z(pB
amount due from banks 存放银行同业的款项 ]+pE1- p\
amount due from banks abroad 存放海外银行同业的款项 @+~URIG)
amount due from holding companies 控股公司欠款 \`` w>Xy8
amount due from local banks 存放本港银行同业的款项 )$Ib6tYY
amount due to banks 银行同业的存款 p\~ a=
amount due to banks abroad 海外银行同业的存款 P)y2'JKL
amount due to holding companies 控股公司存款 s3ASA.*
amount due to local banks 本港银行同业的存款 jm&[8
ApW
amount due to outport banks 外埠银行同业的存款 #
( 'R`~
amount for note issue 发行纸币的款额 ' $yy
amount of bond 担保契据的款额 }@$CS5w
amount of consideration 代价款额 s$f9?(,.Ay
amount of contribution 供款数额 s0_HMP x
amount of indebtedness 负债款额 O
'#FVZ.g
amount of principal of the loan 贷款本金额 )qX.!
&|I
amount of rates chargeable 应征差饷数额 B;Z _'.i,d
amount of share capital 股本额 ;gHcDnH)
amount of sums assured 承保款额 r!{i2I |
amount of variation 变动幅度 3k_\ xQ
amount of vote 拨款数额 -k>k<bDAI
amount payable 应付款额 h3>u[c X%
amount receivable 应收款额 ?zsRs?rc0
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -
]We |{
analysis 分析 Z< C39s
ancillary risk 附属风险 ,lCFe0>k!=
annual account 周年帐目；周年帐目报表；年度决算；年结 "<^
Vp-7r
annual accounting date 年结日期 ; gaTSYVe
annual allowance 每年免税额；年积金；年度津贴；年津 yIpgZ0:h
annual balance 年度余额 5' t9/8i
annual disposable income 每年可动用收入 xV`)?hEXFh
annual estimates 周年预算 (u8OTq@
annual fee 年费 y4n~gTo(?
annual general meeting 周年大会 hn6 '$P
annual growth rate 年增率；每年增长率 4u2_xbT
annual long-term supplement 长期个案每年补助金 Eos;7$u[
annual pensionable emolument 可供计算退休金的年薪 p8 s%bPjK
annual report 年报 bjj
F{T
Annual Report on the Consumer Price Index 《消费物价指数年报》 92,@tNQQ}
annual return 周年报表；周年申报表；每年报税表格 ?<0'h{z Ny
Annual Return Rules 《周年报表规则》 <#Fex
'4
annual review of consumer prices 每年消费物价回顾 v7+|G '8M`
annual roll-forward basis 逐年延展方式 qncZpXw^
annual salary 年薪 ^LSD_R^N
annual statement 年度报表；年度决算表 V~.Sg
bLc
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 . Xxxz
Wyk
annuitant 年金受益人 3uvl'1(%J
annuity 年金 ex|)3|J
annuity contract 年金合约 `x L@%
annuity on human life 人寿年金 "$"<AKCwS
antecedent debt 先前的债项 #N=_-
ante-dated cheque 倒填日期支票 oe 9S$C;$'
anticipated expenditure 预期开支 \"yR[.Q?
anticipated net profit 预期纯利 Br$/hn=
anticipated revenue 预期收入 (a,` Y.
anti-inflation measure 反通货膨胀措施 |CS&H2 !s
anti-inflationary stance 反通货膨胀立场 ]YD qmIW
apparent deficit 表面赤字 HW6Cz>WxOW
apparent financial solvency 表面偿债能力 > qI:
apparent partner 表面合伙人 bx" .<q (
application for personal assessment 个人入息课税申请书 OWN|W,
application of fund 资金应用 Df1eHa5-7
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 9 771D
appointed actuary 委任精算师 hB:+_[=Kj.
appointed auditor 委任核数师；委任审计师 e
[F33%
appointed trustee 委任的受托人 ,b+Hy`t
appointer 委任人 iIo>]\Pw
apportioned pro rata 按比例分摊 2NL |_W/
apportionment 分配；分摊 w' 5W L
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 R, zp&L
apportionment formula 分摊方程式 $i
`@0+:
apportionment of estate duty 遗产税的分摊 5kv]k?
appraisal 估价；评估 3b ugVJ9 3
appreciable growth 可观增长 38J U-aq
appreciable impact 显着影响 .e:+Ek+
appreciable increase 可观增长 lFgE{ ; z@
appreciation 增值；升值 B7'2@+(
appreciation against other currencies 相对其他货币升值 HOP sp
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 okW'}@jD
appreciation tax 增值税 k"FY
&;G(G
appropriation 拨款；拨用；拨付 twT Rw:.!f
appropriation account 拨款帐目 ! }awlv;
Appropriation Bill 拨款法案 o{ |
|Ig
appropriation-in-aid system 补助拨款办法 Y7yzM1?t
approved assets 核准资产 m )<N:|
approved basket stock 认可一篮子证券 /z(
s1G.
approved budget 核准预算 JAL"On#c#0
approved charitable donation 认可慈善捐款 `,wX&@sN
approved charitable institution 认可慈善机构 l)0yv2[h
approved currency 核准货币；认可货币 %A( hmC
approved estimates 核准预算 Q[Tbdc%1EG
approved estimates of expenditure 核准开支预算 0I.!
approved overseas insurer 核准海外保险人 (b1 rd
approved overseas trust company 核准海外信托公司 ,!^ w
approved pooled investment fund 核准汇集投资基金 ]0p*EB=C*
approved provident fund scheme 认可公积金计划 yj`xOncE}
approved provision 核准拨款 0k|/]zfb
approved redeemable share 核准可赎回股份 ~/R}K g(
approved regional stock 认可地区性证券 gem+$TFq
approved retirement scheme 认可退休金计划 _k
W:FB
approved subordinated loan 核准附属贷款 ^m^,:]I0P
arbitrage 套戥；套汇；套利 5z:/d `P[
arbitrageur 套戥者；套汇者 &[}5yos
r
arbitrary amount 临时款项 Yf^/YLLS
arrangement 措施；安排；协定 Z@:R'u2Lk
arrears 欠款 5 s2/YG=
arrears of pay 欠付薪酬 3nkO+ qQ
arrears of revenue 逾期未收税款；逾期未收的帐项 ?x =
Sm|Ej
articles of association 组织章程；组织细则；组织章程细则 C)s*1@af
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *FoPs
ascertainment of profit 确定利润 P~*v}A
"Asia Clear" “亚洲结算系统”
