allotment 分配；配股 )6zwprH!
allotment notice 股份配售通知；配股通知 yYTiAvN
allotment of shares 股份分配 )@Yr HS4
allowable 可获宽免；免税的 D#9W [6
allowable business loss 可扣除的营业亏损 0 g(hY:
allowable expenses 可扣税的支出 hMs}r,*
allowance 免税额；津贴；备抵；准备金 ]+S.#x`#
allowance for debts 债项的免税额 hE/y"SP3
allowance for depreciation by wear and tear 耗损折旧免税额
I1(,
J
allowance for funeral expenses 殡殓费的免税额 ?G-a:'1!
6
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 T+/Gz'
allowance for repairs and outgoings 修葺及支出方面的免税额 eVWnD,'
allowance to debtor 给债务人的津贴 D9&FCCiUE
alteration of capital 资本更改 dkf?lmC+M
alternate trustee 候补受托人 c~Hq.K$d
amalgamation 合并 ~F]- +|
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ffyKAZ{]po
ambit of charges 征税范围；收费范围
L7*~8Y
amended valuation 经修订的估值 P8s'e_t
American Commodities Exchange 美国商品交易所 WYE[H 9x1?
American Express Bank Limited 美国运通银行 |5,q54d(K
American Stock Exchange 美国证券交易所 g<{W\VOPm
amortization 摊销 Lp/]iZ @
amount due from banks 存放银行同业的款项 *K\/5Fzl
amount due from banks abroad 存放海外银行同业的款项 uEuK1f`
amount due from holding companies 控股公司欠款 Hca)5$yL
amount due from local banks 存放本港银行同业的款项 O@_)]z?jUc
amount due to banks 银行同业的存款 G>{;@u
amount due to banks abroad 海外银行同业的存款 #PmF@
CHR
amount due to holding companies 控股公司存款 DI!l.w5P_
amount due to local banks 本港银行同业的存款 }g _#.>D+
amount due to outport banks 外埠银行同业的存款 NLF{W|X
amount for note issue 发行纸币的款额 Z;i^h,j?$1
amount of bond 担保契据的款额 ;xa]ke3]
amount of consideration 代价款额 zi y~~J
amount of contribution 供款数额 fr\
UX }o
amount of indebtedness 负债款额 fe mAVx}go
amount of principal of the loan 贷款本金额 *pv hkJ g(
amount of rates chargeable 应征差饷数额 \J
v6Igu
amount of share capital 股本额 rq6(^I
amount of sums assured 承保款额 (N43?i
v(
amount of variation 变动幅度 M ~!*PCd5
amount of vote 拨款数额 W#0pFofXw
amount payable 应付款额 R m *"SG
amount receivable 应收款额 +;z4.C{gM
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 QkzPzbF"
analysis 分析 TZ
Z qV8
ancillary risk 附属风险 Xf9VW}`*8
annual account 周年帐目；周年帐目报表；年度决算；年结 ! H,R$3~
annual accounting date 年结日期 Ty]CdyL$
annual allowance 每年免税额；年积金；年度津贴；年津 Qo{^jDe,c*
annual balance 年度余额 M>_S%V4
a
annual disposable income 每年可动用收入 qx53,^2
annual estimates 周年预算 nS'0i&<{1
annual fee 年费 )r1Z}X(#d
annual general meeting 周年大会 ^ tm,gh
annual growth rate 年增率；每年增长率 lTdYPqMi
annual long-term supplement 长期个案每年补助金 WohK,<Or
annual pensionable emolument 可供计算退休金的年薪
e[n T'e
annual report 年报 r0j:ll d
Annual Report on the Consumer Price Index 《消费物价指数年报》 "Rs^0iT7>
annual return 周年报表；周年申报表；每年报税表格 m(Bv}9
Annual Return Rules 《周年报表规则》 J/wot, j^
annual review of consumer prices 每年消费物价回顾 1rE hL
annual roll-forward basis 逐年延展方式 1p9f& w
annual salary 年薪 NCSb`SC:
annual statement 年度报表；年度决算表 |vWx[ =`o
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 0/ (YH
annuitant 年金受益人 8X*6i-j5E
annuity 年金 OBN]bvCJ
annuity contract 年金合约 T?7 ZF+yo6
annuity on human life 人寿年金 XX}RbE#4
antecedent debt 先前的债项 qdj,Qz9ly
ante-dated cheque 倒填日期支票 K$'
J:{yY
anticipated expenditure 预期开支 iQin|$F_O
anticipated net profit 预期纯利 Gz~P
0Z^w}
anticipated revenue 预期收入 w},k~5U^s
anti-inflation measure 反通货膨胀措施 4U>
anti-inflationary stance 反通货膨胀立场 D@d/O
apparent deficit 表面赤字 GXRK+RHuBi
apparent financial solvency 表面偿债能力 4 "wuqr|o
apparent partner 表面合伙人 O2R v^la
application for personal assessment 个人入息课税申请书 &&(sZG w
application of fund 资金应用 31YzTbl[H
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 K-_e' )22.
appointed actuary 委任精算师 "vjz $.
appointed auditor 委任核数师；委任审计师 i)8,u
appointed trustee 委任的受托人 eyl+D sK
appointer 委任人 W/{HZ< :.
apportioned pro rata 按比例分摊 &Cdk%@Tj]B
apportionment 分配；分摊 ]eP&r?B
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (h|l$OL/
apportionment formula 分摊方程式 ,n ~H]66 n
apportionment of estate duty 遗产税的分摊 YJXh|@LT
appraisal 估价；评估 +~ 02j1Jx
appreciable growth 可观增长 |7UR_(}KC
appreciable impact 显着影响 ] X4A)%i
appreciable increase 可观增长 jcOxtDTSW
appreciation 增值；升值
X )g <F
appreciation against other currencies 相对其他货币升值 T3)/?f?|
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 s'fHh G6
appreciation tax 增值税 (K> 5DU
appropriation 拨款；拨用；拨付 OZL U
>LU
appropriation account 拨款帐目 0 Co_,"
Appropriation Bill 拨款法案 Gv6EJV1i
appropriation-in-aid system 补助拨款办法 SH5GW3\h
approved assets 核准资产 6#.z:_
approved basket stock 认可一篮子证券 zn>*^h0B
approved budget 核准预算 I`E9]b(w
approved charitable donation 认可慈善捐款 hU+sg~E
approved charitable institution 认可慈善机构 S
ep}{`u
approved currency 核准货币；认可货币 )5)S8~Oc
approved estimates 核准预算 "D
fvoQ P
approved estimates of expenditure 核准开支预算 tX&Dum $
approved overseas insurer 核准海外保险人 xAQ=oF
+
approved overseas trust company 核准海外信托公司 vXRfs v y
approved pooled investment fund 核准汇集投资基金 do7 [Nj
approved provident fund scheme 认可公积金计划 : kf l q
approved provision 核准拨款 L&Bc-kMH
approved redeemable share 核准可赎回股份 B {f&'1pp/
approved regional stock 认可地区性证券 avykg (
approved retirement scheme 认可退休金计划 \qi=Us|=
approved subordinated loan 核准附属贷款 '1|r+(q|2
arbitrage 套戥；套汇；套利 HpuHJ#l
arbitrageur 套戥者；套汇者 /) MzF6
arbitrary amount 临时款项 Qp!r_a&
arrangement 措施；安排；协定 o AA%pZ@
arrears 欠款 B@=+Fg DD
arrears of pay 欠付薪酬 9eH(FB
arrears of revenue 逾期未收税款；逾期未收的帐项 $^y6>@~
articles of association 组织章程；组织细则；组织章程细则 [9~Bau
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 73rr">
9#0
ascertainment of profit 确定利润 ul>$vUbyf
"Asia Clear" “亚洲结算系统”
