allotment 分配；配股 ^,]'Ut
allotment notice 股份配售通知；配股通知 )@DH&
allotment of shares 股份分配 )2C_6eR
allowable 可获宽免；免税的 q
g?q|W
allowable business loss 可扣除的营业亏损 {s6;6>-kPW
allowable expenses 可扣税的支出 +R@5e+auQ.
allowance 免税额；津贴；备抵；准备金 {w$1_GU
allowance for debts 债项的免税额 12M&qqV
allowance for depreciation by wear and tear 耗损折旧免税额 u.YPb @
allowance for funeral expenses 殡殓费的免税额 $?Y
Ry_SI
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 vz</|s
allowance for repairs and outgoings 修葺及支出方面的免税额 ~@S5*(&8
allowance to debtor 给债务人的津贴 //2G5F ;
alteration of capital 资本更改 @%q0fj8b
alternate trustee 候补受托人 Q/o !&&
amalgamation 合并 D6 42}VD
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ()6)|A<^U
ambit of charges 征税范围；收费范围 X
2hV)8Sk
amended valuation 经修订的估值
O;h ]
American Commodities Exchange 美国商品交易所 .?UK`O2Q
American Express Bank Limited 美国运通银行 aT$q1!U`j2
American Stock Exchange 美国证券交易所 TMj (y{2
amortization 摊销 -yHVydu=
amount due from banks 存放银行同业的款项 L:"i,K#P
amount due from banks abroad 存放海外银行同业的款项 V'sp6:3*\
amount due from holding companies 控股公司欠款 jbcJ\2
amount due from local banks 存放本港银行同业的款项 POwJhT
amount due to banks 银行同业的存款 o qH811
amount due to banks abroad 海外银行同业的存款 >Ip>x!wi
amount due to holding companies 控股公司存款 \ Q7 Nz2X
amount due to local banks 本港银行同业的存款 p&ytUT na
amount due to outport banks 外埠银行同业的存款 +/y 3]}
amount for note issue 发行纸币的款额 (" <3w2Vlh
amount of bond 担保契据的款额 :j)H;@[I
amount of consideration 代价款额 FVNxjMm,
amount of contribution 供款数额 /PH+K24v~
amount of indebtedness 负债款额 "z)dz ,&T
amount of principal of the loan 贷款本金额 P Lf
amount of rates chargeable 应征差饷数额 fEf ",{I
amount of share capital 股本额 12n5{'H2%
amount of sums assured 承保款额 R}I MX9M=
amount of variation 变动幅度 -e_ IDE
amount of vote 拨款数额 uUu]JDdz
amount payable 应付款额 KoZ" yD
amount receivable 应收款额 TkXD#%nFY
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,rVm81-2
analysis 分析 D[ U[ D
ancillary risk 附属风险 Y0fX\6=h
annual account 周年帐目；周年帐目报表；年度决算；年结 0|E!e
annual accounting date 年结日期 0Aw.aQ~E8i
annual allowance 每年免税额；年积金；年度津贴；年津 pMnkh}Q#
annual balance 年度余额 teH $hd-q
annual disposable income 每年可动用收入 ,R] hNjs-{
annual estimates 周年预算 (NK$2A/p
annual fee 年费 ??0C"8:[
annual general meeting 周年大会 Z?
u\
annual growth rate 年增率；每年增长率 ig:,: KN
annual long-term supplement 长期个案每年补助金 m,NUNd#)\
annual pensionable emolument 可供计算退休金的年薪 (dn(:<_$
annual report 年报 K-(k6<h
Annual Report on the Consumer Price Index 《消费物价指数年报》 L/dG 0a@1X
annual return 周年报表；周年申报表；每年报税表格 N+%E=D>
Annual Return Rules 《周年报表规则》 6<jh0=$
annual review of consumer prices 每年消费物价回顾 j_P t8 {[
annual roll-forward basis 逐年延展方式 < ;< _f
U
annual salary 年薪 ]v j=M-:+
annual statement 年度报表；年度决算表 q'~ ?azg:
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 ;Nf5,D.D
annuitant 年金受益人 {)n m
{IV,
annuity 年金 [u\E*8
annuity contract 年金合约 ]o`qI#{R~R
annuity on human life 人寿年金 ~` )` Ip
antecedent debt 先前的债项 T;K,.a8bU
ante-dated cheque 倒填日期支票 n*~=O '
anticipated expenditure 预期开支 EEFM1asJf
anticipated net profit 预期纯利 |fnP@k
anticipated revenue 预期收入 d 1VNTB
anti-inflation measure 反通货膨胀措施 I} a`11xb`
anti-inflationary stance 反通货膨胀立场 ]Tk 3@jw+b
apparent deficit 表面赤字 Wh6jr=>G
apparent financial solvency 表面偿债能力 }z:g}".4
apparent partner 表面合伙人 nTxeV %
application for personal assessment 个人入息课税申请书
9SF2
application of fund 资金应用 pwAawm
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 ?Iy $'am]L
appointed actuary 委任精算师 0;
GnR 0
appointed auditor 委任核数师；委任审计师 ^Uss?)jN4
appointed trustee 委任的受托人 YCZl1ry:V=
appointer 委任人 ,5^XjU3c=
apportioned pro rata 按比例分摊 ;1Pn bU b
apportionment 分配；分摊 .v;$sst5y
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ))f%3_H
apportionment formula 分摊方程式 1M+o7HO.mG
apportionment of estate duty 遗产税的分摊 o}H7;v8H
appraisal 估价；评估 A_3V1<
J`]
appreciable growth 可观增长 U5Say3r
appreciable impact 显着影响 dU%Q=r8R
appreciable increase 可观增长 ??eSGQ|
appreciation 增值；升值 Y/cnj n
appreciation against other currencies 相对其他货币升值 'F>eieO
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 H0<(j(JK
appreciation tax 增值税 0gdFXh$!e
appropriation 拨款；拨用；拨付 m?cC 0(6
appropriation account 拨款帐目 .y'iF>QQ\
Appropriation Bill 拨款法案 hbm%{*d
appropriation-in-aid system 补助拨款办法 tSX<^VER7
approved assets 核准资产 kSx^Uu *
approved basket stock 认可一篮子证券 s%F}4W2s
approved budget 核准预算 ?
HwW~aO
approved charitable donation 认可慈善捐款 2z9\p%MX
approved charitable institution 认可慈善机构 |h BX"
approved currency 核准货币；认可货币 d,kh6'g2@
approved estimates 核准预算 HE
GMwRJG
approved estimates of expenditure 核准开支预算 ^Xv_y+
approved overseas insurer 核准海外保险人 4FSA:]o-
approved overseas trust company 核准海外信托公司 j\ l9|vpp
approved pooled investment fund 核准汇集投资基金 9qc<m'MZ
approved provident fund scheme 认可公积金计划 a+A^njk
approved provision 核准拨款 k L\;90
approved redeemable share 核准可赎回股份 (B|4wR\
approved regional stock 认可地区性证券 JGQlx-qv
approved retirement scheme 认可退休金计划 xCU^4DO3p
approved subordinated loan 核准附属贷款 7u[U %yd
arbitrage 套戥；套汇；套利 s b"z=4
arbitrageur 套戥者；套汇者 I&JVY8'
arbitrary amount 临时款项 ;UuCSfs{
arrangement 措施；安排；协定 rg Gm[SL*<
arrears 欠款 *J[3f]PBmR
arrears of pay 欠付薪酬 _B Gw)Z 6
arrears of revenue 逾期未收税款；逾期未收的帐项 Zzy!D
articles of association 组织章程；组织细则；组织章程细则 .B 2?%2S
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Py2AnpYa
ascertainment of profit 确定利润 $HVus=D"
"Asia Clear" “亚洲结算系统”
