allotment 分配；配股 `nCV
O;B
allotment notice 股份配售通知；配股通知 oh0*b h
allotment of shares 股份分配 /:;"rnvq
allowable 可获宽免；免税的 aGAeRF
allowable business loss 可扣除的营业亏损 ,<(0T$o E[
allowable expenses 可扣税的支出 <nk9IAH
allowance 免税额；津贴；备抵；准备金 8w$q4fg0
allowance for debts 债项的免税额 J# DN 2y <
allowance for depreciation by wear and tear 耗损折旧免税额 ,p>@:C/M
allowance for funeral expenses 殡殓费的免税额 JKz]fgOd$
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4ai I&,
allowance for repairs and outgoings 修葺及支出方面的免税额 t-i\gq^
allowance to debtor 给债务人的津贴 :w<Ga8\tZ
alteration of capital 资本更改 vlq L
alternate trustee 候补受托人 l3xI\{jn
amalgamation 合并 5{xK&[wR*
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $DlO<
ambit of charges 征税范围；收费范围 +>ld
amended valuation 经修订的估值 +QEP:#qZw
American Commodities Exchange 美国商品交易所 O)!S[5YI
American Express Bank Limited 美国运通银行 !
%'"l{R
American Stock Exchange 美国证券交易所 m% cwhH_B
amortization 摊销 S}P rgw/
amount due from banks 存放银行同业的款项
jdIAN
amount due from banks abroad 存放海外银行同业的款项 g/ 4ipcG;N
amount due from holding companies 控股公司欠款 hCb2<_3CR
amount due from local banks 存放本港银行同业的款项 ?="? )t[
amount due to banks 银行同业的存款 w|1O-k`
amount due to banks abroad 海外银行同业的存款 0
!b9%I=j
amount due to holding companies 控股公司存款
kIR/.Ij}
amount due to local banks 本港银行同业的存款 [(2XL"4D
amount due to outport banks 外埠银行同业的存款 @\WeI"^F8
amount for note issue 发行纸币的款额 qg2Vmj<H
amount of bond 担保契据的款额 h0?w V5H
amount of consideration 代价款额 #}Hdyl I\}
amount of contribution 供款数额 w! PguP
amount of indebtedness 负债款额 a%2K,.J
amount of principal of the loan 贷款本金额 NRT@"3,1YP
amount of rates chargeable 应征差饷数额 zHKx,]9b
amount of share capital 股本额 F_Gc_eT
amount of sums assured 承保款额 L6"V=^Bq
amount of variation 变动幅度 CiV^bYi
amount of vote 拨款数额 h=4 GSU
amount payable 应付款额 CK#i 6!~r
amount receivable 应收款额 <1#hX(Q
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "Hk7 s+%
analysis 分析 2; K2|G7
ancillary risk 附属风险 3lTnfc&
annual account 周年帐目；周年帐目报表；年度决算；年结 J$U_/b.m k
annual accounting date 年结日期 q8!]x-5$6j
annual allowance 每年免税额；年积金；年度津贴；年津
Ae%AG@L
annual balance 年度余额 i<(~J4} b
annual disposable income 每年可动用收入 nkzH}F=<
annual estimates 周年预算 X
/_
89<&
annual fee 年费 <.2jQ#So
annual general meeting 周年大会 - ykD/
annual growth rate 年增率；每年增长率 ]_j= { 0%
annual long-term supplement 长期个案每年补助金 B3<sSe8L 0
annual pensionable emolument 可供计算退休金的年薪 e$Mvl=NYp\
annual report 年报 ?r{hrAx
Annual Report on the Consumer Price Index 《消费物价指数年报》 s!S_Bt):3
annual return 周年报表；周年申报表；每年报税表格 D/afa8>LQH
Annual Return Rules 《周年报表规则》 xf{ZwS%X
annual review of consumer prices 每年消费物价回顾 S!n?b|_
annual roll-forward basis 逐年延展方式 {.?pl]Zl6
annual salary 年薪 m @ UrFPZ
annual statement 年度报表；年度决算表 K
$W Mrp
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 H>Ucmd;ay
annuitant 年金受益人 BT`g'# O
annuity 年金 J0imWluhQ
annuity contract 年金合约 ~6K.5t7
annuity on human life 人寿年金 cwOa"]t}
antecedent debt 先前的债项
FU(2,Vl
ante-dated cheque 倒填日期支票 B>4/[
YHr;
anticipated expenditure 预期开支 ]57yorc`
anticipated net profit 预期纯利 =ym<yI<
anticipated revenue 预期收入 w:/3% -
anti-inflation measure 反通货膨胀措施 NT EN
anti-inflationary stance 反通货膨胀立场 ~9"c64 q
apparent deficit 表面赤字 & KY!a0s
apparent financial solvency 表面偿债能力 LI rebz
apparent partner 表面合伙人 ~N2=44 e
application for personal assessment 个人入息课税申请书 #h P>IU
application of fund 资金应用 O~v~s
' c&
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 $ U7#3-'
appointed actuary 委任精算师 [RF]
lM]w
appointed auditor 委任核数师；委任审计师 -:kIIK
appointed trustee 委任的受托人
e0#t
appointer 委任人 Y;'SD{On
apportioned pro rata 按比例分摊 fZ&' _
apportionment 分配；分摊 .
:>e"D
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &po !X )
apportionment formula 分摊方程式 nW}
s
apportionment of estate duty 遗产税的分摊 J7qTE8 W=
appraisal 估价；评估 AF8:bk,R
appreciable growth 可观增长 ,p#r; O<O
appreciable impact 显着影响 &r,)4q+
appreciable increase 可观增长
Bnk '
appreciation 增值；升值 n @,.
appreciation against other currencies 相对其他货币升值 y=.bn!u}z
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 u
:f.; ?
appreciation tax 增值税 MTN*{ug2:
appropriation 拨款；拨用；拨付 N!MDD?0
appropriation account 拨款帐目 Yg,;l-1
Appropriation Bill 拨款法案 L|}s Z\2!
appropriation-in-aid system 补助拨款办法 Nu OxEyC
approved assets 核准资产 ?
|#dGk
g
approved basket stock 认可一篮子证券 =
R~zD4{"
approved budget 核准预算 ,QpFVlPU
approved charitable donation 认可慈善捐款 N| Ag8/2
A
approved charitable institution 认可慈善机构 ,tcUJ}l
approved currency 核准货币；认可货币 Yufj
y=!
approved estimates 核准预算 !%D';wQ,/
approved estimates of expenditure 核准开支预算 x(xi%?G
approved overseas insurer 核准海外保险人 ,p OGT71
approved overseas trust company 核准海外信托公司 kN78j
approved pooled investment fund 核准汇集投资基金 Ibu9A wPm
approved provident fund scheme 认可公积金计划 {y a .
approved provision 核准拨款 fm`V 2'Rm
approved redeemable share 核准可赎回股份 #9Jr?K43
approved regional stock 认可地区性证券 9X%:
){
approved retirement scheme 认可退休金计划 : e nR8MS
approved subordinated loan 核准附属贷款 U4^c{KWS
arbitrage 套戥；套汇；套利 dq`{fqGl
arbitrageur 套戥者；套汇者 wwywiFj
arbitrary amount 临时款项 xb<|m2<)H
arrangement 措施；安排；协定 ,[t? $Cy ;
arrears 欠款 AWYlhH4c?t
arrears of pay 欠付薪酬 >Q!}tbg~9
arrears of revenue 逾期未收税款；逾期未收的帐项 zT j ie
articles of association 组织章程；组织细则；组织章程细则 $A-X3d;'\/
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 `}KxzD
ascertainment of profit 确定利润 *U]&a^N
"Asia Clear" “亚洲结算系统”
