allotment 分配；配股 mMw;0/n
allotment notice 股份配售通知；配股通知 =v-2@=NJ`K
allotment of shares 股份分配 ^[# &
^[-V
allowable 可获宽免；免税的 9w^zY ;Y
allowable business loss 可扣除的营业亏损 /lD?VE
allowable expenses 可扣税的支出 s${_K* g6
allowance 免税额；津贴；备抵；准备金 iLq#\8t^
allowance for debts 债项的免税额 *K!++k!Ixa
allowance for depreciation by wear and tear 耗损折旧免税额 9BON.` |_
allowance for funeral expenses 殡殓费的免税额 /)#8)"`nT
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 is#8R:7.:
allowance for repairs and outgoings 修葺及支出方面的免税额 >q( 5ir
allowance to debtor 给债务人的津贴 q^Tis>*u6
alteration of capital 资本更改 \ElX~$fS
alternate trustee 候补受托人 Dx+ K +(
amalgamation 合并 o" _=K%9
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 hw,^G 5m
ambit of charges 征税范围；收费范围 h8}8Lp(/'
amended valuation 经修订的估值 |HbEk[?^s
American Commodities Exchange 美国商品交易所 >9 (
i)e
American Express Bank Limited 美国运通银行 \KM|f9 -b
American Stock Exchange 美国证券交易所 (aKZ5>>cN
amortization 摊销 l8wF0 |
amount due from banks 存放银行同业的款项 cdp0!W4Gi
amount due from banks abroad 存放海外银行同业的款项 !oMt_k X
amount due from holding companies 控股公司欠款 g()m/KS<
amount due from local banks 存放本港银行同业的款项 |O (G nsZ
amount due to banks 银行同业的存款 "DckwtG :%
amount due to banks abroad 海外银行同业的存款 y4F^|kS) [
amount due to holding companies 控股公司存款 9N
Le&o
amount due to local banks 本港银行同业的存款 X %4h(7;v
amount due to outport banks 外埠银行同业的存款 [&VxaJ("3
amount for note issue 发行纸币的款额 TlPVHJyt
amount of bond 担保契据的款额 K5flit
4-
amount of consideration 代价款额 :,F =w0 O
amount of contribution 供款数额 FBY ODw
amount of indebtedness 负债款额 tV`&- H
amount of principal of the loan 贷款本金额 $L{7%]7QC
amount of rates chargeable 应征差饷数额 iHz[Zw^.s
amount of share capital 股本额 _Y-$}KwY!
amount of sums assured 承保款额 YFx=b!/ s
amount of variation 变动幅度 'Z[d7P
amount of vote 拨款数额 I'IB_YRL4
amount payable 应付款额 R;THA!
amount receivable 应收款额 -CU,z|g+
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |=3 *;}
analysis 分析 T
T"3 ^@
ancillary risk 附属风险 G[6=u| (M
annual account 周年帐目；周年帐目报表；年度决算；年结 79tJV
annual accounting date 年结日期 N$Hqa^!'T
annual allowance 每年免税额；年积金；年度津贴；年津 `^%GN8d}nm
annual balance 年度余额 6FjVmje
annual disposable income 每年可动用收入 D4 4I"TgqD
annual estimates 周年预算 |h,F Uj<r
annual fee 年费 %FS;>;i?
annual general meeting 周年大会 I7Zq} Pxa
annual growth rate 年增率；每年增长率 s^Pm nFR
annual long-term supplement 长期个案每年补助金 b\L)m (
annual pensionable emolument 可供计算退休金的年薪 2u&c
&G
annual report 年报 F*<Ws;j
Annual Report on the Consumer Price Index 《消费物价指数年报》 '3%*U*I
annual return 周年报表；周年申报表；每年报税表格 z(UX't (q
Annual Return Rules 《周年报表规则》 r5)f82 pQ
annual review of consumer prices 每年消费物价回顾 ~ 7BX@?
annual roll-forward basis 逐年延展方式
rk|a'&
annual salary 年薪 y''V"Be
annual statement 年度报表；年度决算表 r qC 1
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 WguV{#=H
annuitant 年金受益人 &ps6s.K
annuity 年金 oZvG3_H4 .
annuity contract 年金合约 qS82/e)7
annuity on human life 人寿年金 S A3Y:(
antecedent debt 先前的债项 }2xb&6g~o
ante-dated cheque 倒填日期支票 P rt
#L8
anticipated expenditure 预期开支 2$Y3[$
anticipated net profit 预期纯利 ^z?=?%{
anticipated revenue 预期收入 !L$oAqW
anti-inflation measure 反通货膨胀措施 ]Hj`2\KD.d
anti-inflationary stance 反通货膨胀立场 <Am^z~[
apparent deficit 表面赤字 |
VRq$^g
apparent financial solvency 表面偿债能力 <^'{ G
apparent partner 表面合伙人 "2 K|#,%N
application for personal assessment 个人入息课税申请书 5oa]dco
application of fund 资金应用 "j;!_v>=f`
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 [r~~=b7*[
appointed actuary 委任精算师 )XZ,bz*jn
appointed auditor 委任核数师；委任审计师 Ug `
appointed trustee 委任的受托人 P#9-bYNU
appointer 委任人 { 8i}Ow
apportioned pro rata 按比例分摊 %,E7vYjT%
apportionment 分配；分摊 F13%)G(
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 T/3;NXe6E
apportionment formula 分摊方程式 CY\mU_.b
apportionment of estate duty 遗产税的分摊 X)FQ%(H<
appraisal 估价；评估 <sF!]R&4
appreciable growth 可观增长 7dx4~dF
appreciable impact 显着影响 otZ J Y)
appreciable increase 可观增长 ix+x3OCip
appreciation 增值；升值 3g+ \? L-c
appreciation against other currencies 相对其他货币升值 th;]Vo
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ";58B} ki
appreciation tax 增值税 dR
?5$V(
appropriation 拨款；拨用；拨付 "URVX1#(r
appropriation account 拨款帐目 j[ BgP\&,
Appropriation Bill 拨款法案 _4A&%>
appropriation-in-aid system 补助拨款办法 @~Rk^/0
approved assets 核准资产 F .& *D~f
approved basket stock 认可一篮子证券 aGe \.A =
approved budget 核准预算 4>d[qr*<
approved charitable donation 认可慈善捐款 ;+
! xZOmm
approved charitable institution 认可慈善机构 %hrsE5k^,
approved currency 核准货币；认可货币 <`b|
L9
approved estimates 核准预算 Zj5NWzj
X
approved estimates of expenditure 核准开支预算 >EyvdX#v
approved overseas insurer 核准海外保险人 \>_eE Z 5
approved overseas trust company 核准海外信托公司 <4S F~i
approved pooled investment fund 核准汇集投资基金 .|tQ=l@I
approved provident fund scheme 认可公积金计划 ]oo|o1H87
approved provision 核准拨款 g8B&u u #
approved redeemable share 核准可赎回股份 047*gn.b
approved regional stock 认可地区性证券 SlM>";C\
approved retirement scheme 认可退休金计划 NF@i#:
approved subordinated loan 核准附属贷款 I-j(e)P(o_
arbitrage 套戥；套汇；套利 __Vg/C!W
arbitrageur 套戥者；套汇者 ">rsA&hN-
arbitrary amount 临时款项 4 {uJ||!
arrangement 措施；安排；协定 :^C#-O
arrears 欠款 F12S(5Z0%
arrears of pay 欠付薪酬 .kz(V5
arrears of revenue 逾期未收税款；逾期未收的帐项 4j2~"K
articles of association 组织章程；组织细则；组织章程细则 ~l y`u
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 |2tSUOZ
ascertainment of profit 确定利润 HE4`9$kVLr
"Asia Clear" “亚洲结算系统”
