allotment 分配；配股 e=Ib
Em{|
allotment notice 股份配售通知；配股通知 zV;NRf)
9.
allotment of shares 股份分配 6 OvH"/X4
allowable 可获宽免；免税的 'MB+cz+v
allowable business loss 可扣除的营业亏损 Ol<LL#<j4
allowable expenses 可扣税的支出 M?hPlo"_
allowance 免税额；津贴；备抵；准备金 (^sb(' "
allowance for debts 债项的免税额 B}* \ pdJ
allowance for depreciation by wear and tear 耗损折旧免税额 Z![#Uz.z
allowance for funeral expenses 殡殓费的免税额 s|
Vs#o.P)
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Qw F.c28[
allowance for repairs and outgoings 修葺及支出方面的免税额 :D>flZi
allowance to debtor 给债务人的津贴 b
j<T`M!
alteration of capital 资本更改 =,i?8Fuz
alternate trustee 候补受托人 PJe \ PGh
amalgamation 合并 JHVndK4L
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 hp}rCy|01
ambit of charges 征税范围；收费范围 ;j(*:Nt1
amended valuation 经修订的估值 HM"(cB(n`
American Commodities Exchange 美国商品交易所 W?.xtQEv
American Express Bank Limited 美国运通银行 eecIF0hp
American Stock Exchange 美国证券交易所 7Wiwnv_"
amortization 摊销 aO9\8\^
amount due from banks 存放银行同业的款项 5H 1x-b
amount due from banks abroad 存放海外银行同业的款项 @E h(GZN
amount due from holding companies 控股公司欠款 9)j"|5H
amount due from local banks 存放本港银行同业的款项 ~)X;z"y%b
amount due to banks 银行同业的存款 `Pwf?_2n-
amount due to banks abroad 海外银行同业的存款 ]^{5 `
amount due to holding companies 控股公司存款 KVViTpZ
amount due to local banks 本港银行同业的存款 '=Jz}F <
amount due to outport banks 外埠银行同业的存款 # -R]HLW*
amount for note issue 发行纸币的款额 I/v#!`L
amount of bond 担保契据的款额 F^TOLwix
amount of consideration 代价款额 je>gT` 8
amount of contribution 供款数额 r8FA
V9A
amount of indebtedness 负债款额 2!{_x8,n
amount of principal of the loan 贷款本金额 "/UPq6
amount of rates chargeable 应征差饷数额 ]#q$i[Y
amount of share capital 股本额 V2tA!II-s
amount of sums assured 承保款额 |BGzdBm^x:
amount of variation 变动幅度 @:!% Z`
amount of vote 拨款数额 0&r}'f ?
amount payable 应付款额 cmaha%3d
amount receivable 应收款额 F%{z E ANm
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 b
Hy<`p0
analysis 分析 *S4&V<W>
ancillary risk 附属风险 v{\~>1J{
annual account 周年帐目；周年帐目报表；年度决算；年结 F[ .IF5_
annual accounting date 年结日期 x0TE+rf5
annual allowance 每年免税额；年积金；年度津贴；年津 Vt9o8naz
annual balance 年度余额 lb"T'} q
annual disposable income 每年可动用收入 i@<w"yNd_
annual estimates 周年预算 nRX<$OzT V
annual fee 年费 +yHzp
annual general meeting 周年大会 Xa&:Hg<
annual growth rate 年增率；每年增长率 :b#5 cMUe
annual long-term supplement 长期个案每年补助金 W^ 3'9nYU
annual pensionable emolument 可供计算退休金的年薪 jd
8g0^
annual report 年报 f9n4/(C y
Annual Report on the Consumer Price Index 《消费物价指数年报》 u/\Ipk/
annual return 周年报表；周年申报表；每年报税表格 ~H]d9C
Annual Return Rules 《周年报表规则》 R/^;,.
annual review of consumer prices 每年消费物价回顾 \D[~ 54
annual roll-forward basis 逐年延展方式 T16B2|C"Y
annual salary 年薪 tfe'].uT
annual statement 年度报表；年度决算表 ~<osL
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 1;>RK
annuitant 年金受益人 lw4#C`bx
annuity 年金 #`"B
YFV[E
annuity contract 年金合约 !A_KCM:Ym
annuity on human life 人寿年金 \ }Pr!tk!
antecedent debt 先前的债项 _b=})**
ante-dated cheque 倒填日期支票 *I9G" R8
anticipated expenditure 预期开支 q#Ik3 5
anticipated net profit 预期纯利 Pp|pH|(n ,
anticipated revenue 预期收入 (fO~nN{F
anti-inflation measure 反通货膨胀措施 8}^ym^H|j
anti-inflationary stance 反通货膨胀立场 s: MJ{r(s
apparent deficit 表面赤字 rO1.8KKJ
apparent financial solvency 表面偿债能力 27H4en; o=
apparent partner 表面合伙人 :/NP8$~@j
application for personal assessment 个人入息课税申请书 / pR,l5
application of fund 资金应用 9x9E+DG#(
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 k_%maJkXp
appointed actuary 委任精算师 z &[[4[
appointed auditor 委任核数师；委任审计师 [3 W+h1
appointed trustee 委任的受托人 9Mv4=k^7|4
appointer 委任人
lx~mn~;x
apportioned pro rata 按比例分摊 )/tdiRpn
apportionment 分配；分摊 ,k/<Nv;
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 'wTJ X>
apportionment formula 分摊方程式 .MRLA G
apportionment of estate duty 遗产税的分摊 /bqJ6$
appraisal 估价；评估 a3(f\MM xE
appreciable growth 可观增长 ]g9n#$|.
appreciable impact 显着影响 [dXRo
rd
appreciable increase 可观增长 ?T_hK
appreciation 增值；升值 6IM:Xj
appreciation against other currencies 相对其他货币升值 %M05& <
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 11yS2D
appreciation tax 增值税 Aj=c,]2
appropriation 拨款；拨用；拨付 5c l%>U
appropriation account 拨款帐目 Xec U&
Appropriation Bill 拨款法案 `3F/7$q_
appropriation-in-aid system 补助拨款办法 PFeK ;`[
approved assets 核准资产 s-xby~
approved basket stock 认可一篮子证券 #.\X% !
approved budget 核准预算 ~ 9+\
approved charitable donation 认可慈善捐款 ^KFwO=I@PV
approved charitable institution 认可慈善机构 ,[Z;"wE
approved currency 核准货币；认可货币 22m'+3I~Y
approved estimates 核准预算 BH=C oD.
approved estimates of expenditure 核准开支预算 8f|+045E@
approved overseas insurer 核准海外保险人 [ x| {VJ(h
approved overseas trust company 核准海外信托公司 w2`j&]D6
approved pooled investment fund 核准汇集投资基金 tA{<)T
approved provident fund scheme 认可公积金计划 JTB5#S4W
approved provision 核准拨款 rhvsd2 zi
approved redeemable share 核准可赎回股份 o>Z+=&BZ@a
approved regional stock 认可地区性证券 K?+ Rq
approved retirement scheme 认可退休金计划 ]7{-HuQ8>}
approved subordinated loan 核准附属贷款 ktKT=(F&
arbitrage 套戥；套汇；套利 *,DBRJ_*7
arbitrageur 套戥者；套汇者 1{S"
axSL
arbitrary amount 临时款项 }'
t*BaU
arrangement 措施；安排；协定
:!Tb/1
arrears 欠款 /=q n1
arrears of pay 欠付薪酬 =
8%+$vX
arrears of revenue 逾期未收税款；逾期未收的帐项 o Mi"X"C:q
articles of association 组织章程；组织细则；组织章程细则 "2bCq]I0
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }KHdlhD
ascertainment of profit 确定利润 ",T-'>h$2R
"Asia Clear" “亚洲结算系统”
