allotment 分配；配股 rl=_ "sd=
allotment notice 股份配售通知；配股通知 '*; rm*n
allotment of shares 股份分配 k5YDqG n'q
allowable 可获宽免；免税的 3 !L)7Z/
allowable business loss 可扣除的营业亏损 48`<{|r{
allowable expenses 可扣税的支出 z wW9>Y
allowance 免税额；津贴；备抵；准备金
*1 n:
allowance for debts 债项的免税额 !
N
p
allowance for depreciation by wear and tear 耗损折旧免税额 \m!."~%
allowance for funeral expenses 殡殓费的免税额 "/" k50%
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =
Yk$Q\c
allowance for repairs and outgoings 修葺及支出方面的免税额 < lrw7 T
allowance to debtor 给债务人的津贴 R YNz TA
alteration of capital 资本更改 5sE}B8
mF
alternate trustee 候补受托人 *79<ypKG$
amalgamation 合并 o<4LL7$A!
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
dp"w=~53
ambit of charges 征税范围；收费范围
#p >PNW-
amended valuation 经修订的估值 m.*+0 NG
American Commodities Exchange 美国商品交易所 qC &<U
American Express Bank Limited 美国运通银行 {UN z UaE
American Stock Exchange 美国证券交易所 );[`rXH_
amortization 摊销 !l|Qyk[
amount due from banks 存放银行同业的款项 67eo~~nUtg
amount due from banks abroad 存放海外银行同业的款项
+!(hd
amount due from holding companies 控股公司欠款 P +SCX#{y
amount due from local banks 存放本港银行同业的款项 "=;&{N~8U
amount due to banks 银行同业的存款 S}E@*t2 h
amount due to banks abroad 海外银行同业的存款
T9^i#8-^
amount due to holding companies 控股公司存款 ')+EW"
e
amount due to local banks 本港银行同业的存款 t-W n@a
amount due to outport banks 外埠银行同业的存款 Q8 n?7JB
amount for note issue 发行纸币的款额 /Kvb$]F+!
amount of bond 担保契据的款额 :U s-^zVr
amount of consideration 代价款额 [ ~3p+
amount of contribution 供款数额 (ni$wjq=z^
amount of indebtedness 负债款额 @b
zrJ 7$
amount of principal of the loan 贷款本金额 WJ*DWyd''
amount of rates chargeable 应征差饷数额 h:;~)= {"X
amount of share capital 股本额 3kMi C$
amount of sums assured 承保款额 &,/T< V
amount of variation 变动幅度 82vx:*Ip!}
amount of vote 拨款数额 bCF63(0
amount payable 应付款额 lVdE xR>H
amount receivable 应收款额 L8fr
uwb
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 weOMYJO;8
analysis 分析 saV ` -#
ancillary risk 附属风险 )
l)5^7=W
annual account 周年帐目；周年帐目报表；年度决算；年结 " J9+~)e^!
annual accounting date 年结日期 MouYZI)
annual allowance 每年免税额；年积金；年度津贴；年津 b}
*cw2
annual balance 年度余额 Fi#t88+1
annual disposable income 每年可动用收入 uFqH_04
annual estimates 周年预算 J}x5Ko@
annual fee 年费 !m;VWGl*
annual general meeting 周年大会 wmIq{CXx,
annual growth rate 年增率；每年增长率 NXx}KF c
annual long-term supplement 长期个案每年补助金 JeA}d
annual pensionable emolument 可供计算退休金的年薪 %lPP1
R
annual report 年报 tL~|/C)d R
Annual Report on the Consumer Price Index 《消费物价指数年报》 F8/@/B
annual return 周年报表；周年申报表；每年报税表格 ~-6;h.x=
Annual Return Rules 《周年报表规则》 ihn M`TpMJ
annual review of consumer prices 每年消费物价回顾 "`S6 1m_
annual roll-forward basis 逐年延展方式 zehF/HBzE
annual salary 年薪
_#_Ab8#
annual statement 年度报表；年度决算表 LP ~$7a
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Cur) |
annuitant 年金受益人 +[ F8>9o&
annuity 年金 Nl+ 2m4
annuity contract 年金合约 =[WccF
annuity on human life 人寿年金 _D:/?=y;e
antecedent debt 先前的债项 Q,$x6YwE
ante-dated cheque 倒填日期支票 efh wbn
anticipated expenditure 预期开支 ,]d}pJ}PX`
anticipated net profit 预期纯利 "$)2|
anticipated revenue 预期收入 S8y4 p0mV
anti-inflation measure 反通货膨胀措施 vV|egmw01
anti-inflationary stance 反通货膨胀立场 4-m%[ D
|W
apparent deficit 表面赤字 l^_X?L@
apparent financial solvency 表面偿债能力 J 4gIkZD
apparent partner 表面合伙人 xQ[YQ!l
application for personal assessment 个人入息课税申请书 YJ9 _cA'A
application of fund 资金应用 0nS6<:
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 jsR1jou6
appointed actuary 委任精算师 ()?)Ybqss
appointed auditor 委任核数师；委任审计师 WO{N@f^
appointed trustee 委任的受托人 z23KSPo
appointer 委任人 mVkn~LD:0
apportioned pro rata 按比例分摊 *<hpq)
apportionment 分配；分摊 v/.2Z(sZ
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8,R]R=
apportionment formula 分摊方程式 {p-%\nO C
apportionment of estate duty 遗产税的分摊 #0R;^#F/
appraisal 估价；评估 YmwVa
s
appreciable growth 可观增长 yZ 9 *oDs
appreciable impact 显着影响 L?P8/]DGp
appreciable increase 可观增长 a'\`Mi@rb
appreciation 增值；升值 rQWft r^
appreciation against other currencies 相对其他货币升值 gk&?h7P"<
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <7p2OPD
appreciation tax 增值税 E,r PM
appropriation 拨款；拨用；拨付 HwcGbbX)
appropriation account 拨款帐目 My
^pQ]@
Appropriation Bill 拨款法案 _CZ* z
appropriation-in-aid system 补助拨款办法 52"/Zr }j
approved assets 核准资产 ]oY~8HW
approved basket stock 认可一篮子证券 LD NpEX~
approved budget 核准预算 nu Q"\ G
approved charitable donation 认可慈善捐款 8(A:XQN"h
approved charitable institution 认可慈善机构 j7W_%Yk|E
approved currency 核准货币；认可货币 1a' JN e$
approved estimates 核准预算 RI`A<*>w
approved estimates of expenditure 核准开支预算 X#o:-FKf
approved overseas insurer 核准海外保险人 #?/.LMn{
approved overseas trust company 核准海外信托公司 x:2_F
oQ
approved pooled investment fund 核准汇集投资基金 -L[K1;Xv"
approved provident fund scheme 认可公积金计划 Y7p#K<y]9
approved provision 核准拨款 brFOQU?
approved redeemable share 核准可赎回股份 j ]P|iL
approved regional stock 认可地区性证券 QZ` <+"a0
approved retirement scheme 认可退休金计划 &
Jn% 2[ ;
approved subordinated loan 核准附属贷款 H!A^ MI
arbitrage 套戥；套汇；套利 ^TjFR*S'E
arbitrageur 套戥者；套汇者 ZibODs=f;
arbitrary amount 临时款项 %>bwpN
arrangement 措施；安排；协定 C
}[ u[)
arrears 欠款 ZDb`]c4(
arrears of pay 欠付薪酬 pif8/e
arrears of revenue 逾期未收税款；逾期未收的帐项 YK- R|z6K
articles of association 组织章程；组织细则；组织章程细则 'FVT"M~
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 w
\M_3}
ascertainment of profit 确定利润 v6r w.
"Asia Clear" “亚洲结算系统”
