allotment 分配；配股 v
O&%sjvH
allotment notice 股份配售通知；配股通知 "/(J*)%{
allotment of shares 股份分配 2Vr F~+
allowable 可获宽免；免税的 "/S-+Ufn
allowable business loss 可扣除的营业亏损
1Vp[ '
&
allowable expenses 可扣税的支出 <JuP+\JAm
allowance 免税额；津贴；备抵；准备金 H CZ#7 Z
allowance for debts 债项的免税额 jRm v~]
allowance for depreciation by wear and tear 耗损折旧免税额 ~ Z=Q+'Hu0
allowance for funeral expenses 殡殓费的免税额 cD YKvrPY
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <Koi Z{V
allowance for repairs and outgoings 修葺及支出方面的免税额 ^GD"aerNr
allowance to debtor 给债务人的津贴 [W , E j
alteration of capital 资本更改 %|I~8>m
alternate trustee 候补受托人 YiTiJ9jf
amalgamation 合并 ^|
5vmI'E
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [O2xE037h`
ambit of charges 征税范围；收费范围 k^w !|%a[
amended valuation 经修订的估值 S4n\<+dR<
American Commodities Exchange 美国商品交易所 >OgA3)X
American Express Bank Limited 美国运通银行 c/jU+,_g
American Stock Exchange 美国证券交易所 %|*t L7
amortization 摊销 _s[ohMlh
amount due from banks 存放银行同业的款项 -lQ8
&eB
amount due from banks abroad 存放海外银行同业的款项 /vYuwaWG=
amount due from holding companies 控股公司欠款 }u5 /
amount due from local banks 存放本港银行同业的款项 1 a P3oXLL
amount due to banks 银行同业的存款 08n2TL;EsX
amount due to banks abroad 海外银行同业的存款 5V':3o;D__
amount due to holding companies 控股公司存款 ^RAs
t1q7
amount due to local banks 本港银行同业的存款 }xk85*V
amount due to outport banks 外埠银行同业的存款 - ,)&? S
amount for note issue 发行纸币的款额 _ho9
}7 >
amount of bond 担保契据的款额 i+
]3J/J
amount of consideration 代价款额 h64
<F3}
amount of contribution 供款数额 @SjISZw _
amount of indebtedness 负债款额 M4w,J2_8MK
amount of principal of the loan 贷款本金额 i %_W{;e
amount of rates chargeable 应征差饷数额 U>H"N1
amount of share capital 股本额 M+j V`J!
amount of sums assured 承保款额 LUc!a4i"fO
amount of variation 变动幅度 5 Tag-+
amount of vote 拨款数额 *|{1`
{8n
amount payable 应付款额 uD0T()J.P5
amount receivable 应收款额 s
;Q0
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2w_ [c.
analysis 分析 O`j1~o<{
ancillary risk 附属风险 `d2
r5*<
annual account 周年帐目；周年帐目报表；年度决算；年结 RL4J{4K
annual accounting date 年结日期 |J-Osi
annual allowance 每年免税额；年积金；年度津贴；年津 Y&!-VW
annual balance 年度余额 mhVds
a
annual disposable income 每年可动用收入 |(u6xPs;P
annual estimates 周年预算 \5M1;
annual fee 年费 \NU^Jc_k7
annual general meeting 周年大会 :d}I `)&
annual growth rate 年增率；每年增长率 PvF3a `&r
annual long-term supplement 长期个案每年补助金 0`UI^Y~Q
annual pensionable emolument 可供计算退休金的年薪 )-VpDW!%_
annual report 年报 %;/?DQU
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~ES6Qw`Oe
annual return 周年报表；周年申报表；每年报税表格 + i^@QNOa
Annual Return Rules 《周年报表规则》 o|(Ivt7jk
annual review of consumer prices 每年消费物价回顾 Y\75cfD
annual roll-forward basis 逐年延展方式 O/Cwm;&t
annual salary 年薪 =\~<##sRJ
annual statement 年度报表；年度决算表 xKl\:}Ytp
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 `& ufdn\j
annuitant 年金受益人 NH9 "89]E
annuity 年金 mO<1&{qMZ
annuity contract 年金合约 %4' < 0
annuity on human life 人寿年金 Cq8.^= }_
antecedent debt 先前的债项 =Ot|d #_
ante-dated cheque 倒填日期支票 xnP@ h
anticipated expenditure 预期开支 F3nYMf
anticipated net profit 预期纯利 MTXh-9DA
anticipated revenue 预期收入 <ks+ JkW_
anti-inflation measure 反通货膨胀措施 T,@s.v
anti-inflationary stance 反通货膨胀立场 gZq
_BY_U
apparent deficit 表面赤字 8]h~jNku
apparent financial solvency 表面偿债能力 #mKF )W
apparent partner 表面合伙人 Br4[hUV/
application for personal assessment 个人入息课税申请书 XM1;
>#kz
application of fund 资金应用 Op()`x
m
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 qofD@\-
appointed actuary 委任精算师 fo fYe0z
appointed auditor 委任核数师；委任审计师 )OHGg
appointed trustee 委任的受托人 A |u-VXQ
appointer 委任人 B SH2Kq
apportioned pro rata 按比例分摊 2ieyU5q7#
apportionment 分配；分摊 Upw`|$1S
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 HTz5LAe~b7
apportionment formula 分摊方程式 sGFvSW
apportionment of estate duty 遗产税的分摊 S^s |/!>
appraisal 估价；评估 a\-AGG{2/X
appreciable growth 可观增长 ~ Y/:]&wF
appreciable impact 显着影响 hKnAWKb0
appreciable increase 可观增长 @*Tql:Qcd^
appreciation 增值；升值 8+i=u"
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appreciation against other currencies 相对其他货币升值 tn{YIp
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 H2lQ(Y+H
appreciation tax 增值税 "?%2`*\
appropriation 拨款；拨用；拨付 ,I6li7V
appropriation account 拨款帐目 &&% oazR=
Appropriation Bill 拨款法案 ]A%]W ^G
appropriation-in-aid system 补助拨款办法 +Jm~Um!
approved assets 核准资产 mqtX7rej
approved basket stock 认可一篮子证券 j)ME%17
approved budget 核准预算 F[(ocxQZ3
approved charitable donation 认可慈善捐款 E/V_g ci
approved charitable institution 认可慈善机构 s<>d& W 0=
approved currency 核准货币；认可货币 .af+h<RG4$
approved estimates 核准预算 EDT9O
approved estimates of expenditure 核准开支预算 GXaPfC0-y
approved overseas insurer 核准海外保险人 iD*21c< kd
approved overseas trust company 核准海外信托公司 =kTHfdin&
approved pooled investment fund 核准汇集投资基金 N j;5iy
approved provident fund scheme 认可公积金计划 KFg q3snH
approved provision 核准拨款 a[Nm<
qV05
approved redeemable share 核准可赎回股份 A(_HM qA]
approved regional stock 认可地区性证券 Jxf>!\:AZu
approved retirement scheme 认可退休金计划 C(8VXtx_
approved subordinated loan 核准附属贷款 vBzUuX
arbitrage 套戥；套汇；套利 ayI<-s-
arbitrageur 套戥者；套汇者 P!Brw7 2
arbitrary amount 临时款项 4VF4 8
arrangement 措施；安排；协定 'ZJb`
arrears 欠款 IwXWtVL
arrears of pay 欠付薪酬 > ^=n|%
arrears of revenue 逾期未收税款；逾期未收的帐项 X1HEeJ|
articles of association 组织章程；组织细则；组织章程细则 7Kf
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 L{&>,ww
ascertainment of profit 确定利润 S B~opN
"Asia Clear" “亚洲结算系统”
