allotment 分配；配股 cLZ D\1Mt
allotment notice 股份配售通知；配股通知 [
inlxJD
allotment of shares 股份分配 juHL$SGC
allowable 可获宽免；免税的 =*\.zr
allowable business loss 可扣除的营业亏损
?J:w,,4m
allowable expenses 可扣税的支出 P~\rP6
;
allowance 免税额；津贴；备抵；准备金 &O' W+4FAc
allowance for debts 债项的免税额 A%8
Q}s$<s
allowance for depreciation by wear and tear 耗损折旧免税额
DN2 ]Y'
allowance for funeral expenses 殡殓费的免税额 ] U>MYdGWb
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 xvTtA61Vp
allowance for repairs and outgoings 修葺及支出方面的免税额 mo|
D
allowance to debtor 给债务人的津贴 T~]~'+<Pi
alteration of capital 资本更改 T)zk2\u
alternate trustee 候补受托人 Nn05me"X
amalgamation 合并 c-$r B_t+
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <j'K7We/tP
ambit of charges 征税范围；收费范围 e Q>Ur2H8n
amended valuation 经修订的估值 Nh!`"B2B
American Commodities Exchange 美国商品交易所 g6Vkns4
American Express Bank Limited 美国运通银行 \ja 6g
American Stock Exchange 美国证券交易所 R{@saa5I(>
amortization 摊销 B[uyr)$
amount due from banks 存放银行同业的款项 >#G% 2Vp
amount due from banks abroad 存放海外银行同业的款项 -N' (2'
amount due from holding companies 控股公司欠款 }WsPu o
amount due from local banks 存放本港银行同业的款项 ,l >w9?0Z
amount due to banks 银行同业的存款 ]KFh 1
amount due to banks abroad 海外银行同业的存款 Ij#mm j NW
amount due to holding companies 控股公司存款 gNZwD6GMe?
amount due to local banks 本港银行同业的存款 >fC&bab
amount due to outport banks 外埠银行同业的存款 8 4(Jo_9
amount for note issue 发行纸币的款额 "u BnK
!
amount of bond 担保契据的款额 MR
pMmu
amount of consideration 代价款额 J*zzjtY( 1
amount of contribution 供款数额 31G :[;g
amount of indebtedness 负债款额 8>C4w 5kF
amount of principal of the loan 贷款本金额 vU >^
amount of rates chargeable 应征差饷数额 ;
<FAc R
amount of share capital 股本额 1GN^ui a7
amount of sums assured 承保款额 !RKuEg4hQ
amount of variation 变动幅度 li*S^uSF
amount of vote 拨款数额 2* g2UP
amount payable 应付款额 gN/!w:
amount receivable 应收款额 !~E/Rp
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =i)%AnZ^9
analysis 分析 ^(; x-d3
ancillary risk 附属风险 t!\aDkxo %
annual account 周年帐目；周年帐目报表；年度决算；年结 |<{SSA
annual accounting date 年结日期 XIIq0I
annual allowance 每年免税额；年积金；年度津贴；年津 (U 'n1s/X
annual balance 年度余额 ?i<l7
annual disposable income 每年可动用收入 oRbWqN`
F.
annual estimates 周年预算 ?6 2zv[#
annual fee 年费 "r6qFxY
annual general meeting 周年大会 1sXCu|\q
annual growth rate 年增率；每年增长率 f,ro1Nke
annual long-term supplement 长期个案每年补助金 a #1r'z~]}
annual pensionable emolument 可供计算退休金的年薪 8> x5|
annual report 年报 @* hv|zjs
Annual Report on the Consumer Price Index 《消费物价指数年报》 Qy:yz
annual return 周年报表；周年申报表；每年报税表格 A ON
|b\?
Annual Return Rules 《周年报表规则》 }d5]N
annual review of consumer prices 每年消费物价回顾 :3M ,]W]
annual roll-forward basis 逐年延展方式 x I<l1@
annual salary 年薪 0Px Hf*
annual statement 年度报表；年度决算表 !
hHe`
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 V_
6K ?~j
annuitant 年金受益人 3Y P! B=
annuity 年金 91z= ou
annuity contract 年金合约 ](oeMl18R
annuity on human life 人寿年金 cEHpa%_5
antecedent debt 先前的债项 XB'rh F8rl
ante-dated cheque 倒填日期支票 Cx;it/8+
anticipated expenditure 预期开支 lZwjrU| _
anticipated net profit 预期纯利 G:e=9qTf
anticipated revenue 预期收入 Q^{TcL8
anti-inflation measure 反通货膨胀措施 Y5 E0n(Z
anti-inflationary stance 反通货膨胀立场 bAt!S
apparent deficit 表面赤字 ^fKKsfIf
apparent financial solvency 表面偿债能力 I e!KIU
apparent partner 表面合伙人
k[mp(
application for personal assessment 个人入息课税申请书 NL.3qx
application of fund 资金应用 3~`\FuHHe
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 -F`gRAr-
appointed actuary 委任精算师 ,U9j7E< 4
appointed auditor 委任核数师；委任审计师 *e ffDNE!
appointed trustee 委任的受托人 uhq6dhhR
appointer 委任人 A#$l;M.3R
apportioned pro rata 按比例分摊 QY+{ OCB
apportionment 分配；分摊 q!&:y7O8
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =)y$&Y dj
apportionment formula 分摊方程式 oxFd@WV5
apportionment of estate duty 遗产税的分摊
70avr)OM
appraisal 估价；评估 e|A=sCN-
appreciable growth 可观增长 i8<5|du&?
appreciable impact 显着影响 < c @d E
appreciable increase 可观增长 >$}Mr%49
appreciation 增值；升值 p
!DdX
appreciation against other currencies 相对其他货币升值 OY"BaSEOw}
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 tQj=m_
appreciation tax 增值税 f$ /C.E
appropriation 拨款；拨用；拨付 '!X` X=
appropriation account 拨款帐目 }Bh\N 5G%
Appropriation Bill 拨款法案 VIWH~UR)&!
appropriation-in-aid system 补助拨款办法 "j%Gr :a
approved assets 核准资产 lxTqGwx
approved basket stock 认可一篮子证券 }f>
81[^
approved budget 核准预算 :qXREF@h
approved charitable donation 认可慈善捐款 lN.&46
e
approved charitable institution 认可慈善机构 %. [AZ>
approved currency 核准货币；认可货币 ( Vey]J
approved estimates 核准预算 jhG6,;1zMI
approved estimates of expenditure 核准开支预算 t":^:i'M
approved overseas insurer 核准海外保险人 %_]O|(
approved overseas trust company 核准海外信托公司 ;d7Qw~v1s
approved pooled investment fund 核准汇集投资基金 o)\EfPT
approved provident fund scheme 认可公积金计划 k;um
Lyz
approved provision 核准拨款 I2{zy|&
approved redeemable share 核准可赎回股份 eJOo~HIWQ
approved regional stock 认可地区性证券 ;rJ#>7K
approved retirement scheme 认可退休金计划 'e))i#/ VF
approved subordinated loan 核准附属贷款 W*c^(W
arbitrage 套戥；套汇；套利 5;{*mJ:F
arbitrageur 套戥者；套汇者 #r& yH^-
arbitrary amount 临时款项 MMRO@MdfV
arrangement 措施；安排；协定 "=f,4Zbj
arrears 欠款 4>=Y@
z
arrears of pay 欠付薪酬 -% B)+yq>
arrears of revenue 逾期未收税款；逾期未收的帐项 Ft2 ZZ<As
articles of association 组织章程；组织细则；组织章程细则 :v-,-3AG
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 pv|D {39Hs
ascertainment of profit 确定利润 K G5B6Om5'
"Asia Clear" “亚洲结算系统”
