allotment 分配；配股 GK/Q]}Q8pZ
allotment notice 股份配售通知；配股通知 j_r7oARL
allotment of shares 股份分配 v 8`)h<:W?
allowable 可获宽免；免税的 M:~/e8Xv
allowable business loss 可扣除的营业亏损 'C9H6)Zq)
allowable expenses 可扣税的支出 aumXidb S
allowance 免税额；津贴；备抵；准备金 7Z;w<b~
allowance for debts 债项的免税额 ;\ $P;- VY
allowance for depreciation by wear and tear 耗损折旧免税额 `=0J:
allowance for funeral expenses 殡殓费的免税额 $.z~bmH"D
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 kH43 T
allowance for repairs and outgoings 修葺及支出方面的免税额 WSY&\8
allowance to debtor 给债务人的津贴 dLS nhZ
alteration of capital 资本更改 '%m0@5|hCD
alternate trustee 候补受托人 /L c=
K<
amalgamation 合并 /~LXY< -(
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $pT%7jV}
ambit of charges 征税范围；收费范围 _uO#0
)l
amended valuation 经修订的估值 elgCPX&:W
American Commodities Exchange 美国商品交易所 ; YaR|)B
American Express Bank Limited 美国运通银行 ;
-RhI_
American Stock Exchange 美国证券交易所 3P onF4
amortization 摊销 q
-.e9eoc\
amount due from banks 存放银行同业的款项 ')9%eBaeK
amount due from banks abroad 存放海外银行同业的款项 4R U1tWQ%
amount due from holding companies 控股公司欠款 @J~y_J{
amount due from local banks 存放本港银行同业的款项 (Jw[}&+
amount due to banks 银行同业的存款 I@=h|GM
amount due to banks abroad 海外银行同业的存款 rI:KZ}GZ
amount due to holding companies 控股公司存款 I~R<}volu
amount due to local banks 本港银行同业的存款 MGO.dRy_
amount due to outport banks 外埠银行同业的存款 {}3kla{
amount for note issue 发行纸币的款额 T$]2U>=<J
amount of bond 担保契据的款额 )Q\ZYCPOr
amount of consideration 代价款额 ."Yub];H
amount of contribution 供款数额 @Y>3 -,o,S
amount of indebtedness 负债款额
r<oI4px
amount of principal of the loan 贷款本金额 k"SmbFn%N0
amount of rates chargeable 应征差饷数额 `~(C\+gUp
amount of share capital 股本额 f*~ 4Kv
amount of sums assured 承保款额 F_~-o,\
amount of variation 变动幅度 Xl6)&
amount of vote 拨款数额 Z"gllpDr$
amount payable 应付款额 fBH&AO$Q
amount receivable 应收款额 ! [5<\
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 HHZ!mYr
analysis 分析 F$ .j|C1a
ancillary risk 附属风险 'w%N(N tq
annual account 周年帐目；周年帐目报表；年度决算；年结 ^ +[o +
annual accounting date 年结日期
F!>K8 q
annual allowance 每年免税额；年积金；年度津贴；年津 E|9 LUPcb
annual balance 年度余额 ` OQ&u
annual disposable income 每年可动用收入 +^+wS`Y
annual estimates 周年预算 Za !c=(5
annual fee 年费 IQ{Xj3;?y
annual general meeting 周年大会 =X X_C nn
annual growth rate 年增率；每年增长率 BHmA*3?
annual long-term supplement 长期个案每年补助金 @` .u"@
annual pensionable emolument 可供计算退休金的年薪 9L#B"lh
annual report 年报 >`NY[Mn
Annual Report on the Consumer Price Index 《消费物价指数年报》 _ 3p:q.
annual return 周年报表；周年申报表；每年报税表格 savz>E &
Annual Return Rules 《周年报表规则》 H>XbqIkL@
annual review of consumer prices 每年消费物价回顾 w=e,gNO
annual roll-forward basis 逐年延展方式 |/fbU_d
annual salary 年薪 %,,h )9
annual statement 年度报表；年度决算表 na']{a 1K
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 8
(^2
annuitant 年金受益人 X}z KV
annuity 年金 s*CK FEb#
annuity contract 年金合约 [bPE?_a,
annuity on human life 人寿年金 H[N&Wiq/|
antecedent debt 先前的债项 H5RHA^p|
ante-dated cheque 倒填日期支票 rF0 zGNH
anticipated expenditure 预期开支 !CBx$1z
anticipated net profit 预期纯利 !v;r3*#Nky
anticipated revenue 预期收入 3/r vSR!
anti-inflation measure 反通货膨胀措施 nv $
anti-inflationary stance 反通货膨胀立场 &< Gq-IN
apparent deficit 表面赤字 h/TPd]
apparent financial solvency 表面偿债能力 'fA D Dh}
apparent partner 表面合伙人 u
F*cS&'Z
application for personal assessment 个人入息课税申请书 1yB;"q&Xd
application of fund 资金应用 [ !R%yD;
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 b "FsT
appointed actuary 委任精算师 <uTsX v
appointed auditor 委任核数师；委任审计师 y]jh*KD[
appointed trustee 委任的受托人 H9)uni
appointer 委任人 @&ZTEznbyt
apportioned pro rata 按比例分摊 )q l?}
apportionment 分配；分摊 Gm2rjpZeq
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 hYd8}BvA
apportionment formula 分摊方程式 :
m5u=:t
apportionment of estate duty 遗产税的分摊 , ;d9uG2
appraisal 估价；评估 O[L8(+Sn
appreciable growth 可观增长 f A,+qs
appreciable impact 显着影响 FY| x<- f
appreciable increase 可观增长 oM7^h 3R
appreciation 增值；升值 G>RYQ{O
appreciation against other currencies 相对其他货币升值 Z],"<[E
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 * Yr-:s9J9
appreciation tax 增值税 @E>^\!
nH
appropriation 拨款；拨用；拨付 YqJIp. Z
appropriation account 拨款帐目 2 @&|hd=-
Appropriation Bill 拨款法案 >(*jbL]p
appropriation-in-aid system 补助拨款办法 ;ZqFrHI M`
approved assets 核准资产 D1 Sl+NOV
approved basket stock 认可一篮子证券 ^n2w
6U0
approved budget 核准预算 w%_BX3GTO
approved charitable donation 认可慈善捐款 |TUpv*pq
approved charitable institution 认可慈善机构 {PVu3 W
approved currency 核准货币；认可货币 "
}ZD)7K
approved estimates 核准预算 j d8 1E
approved estimates of expenditure 核准开支预算 }1W$9 \%
approved overseas insurer 核准海外保险人 rOD KM-7+
approved overseas trust company 核准海外信托公司 UA8!?r-cR
approved pooled investment fund 核准汇集投资基金 >Qx#2x+
approved provident fund scheme 认可公积金计划 |@g1|OWd|
approved provision 核准拨款 .)3 2WD%
approved redeemable share 核准可赎回股份 ;Pa(nUE@
approved regional stock 认可地区性证券 /r%+hS
approved retirement scheme 认可退休金计划 8
KkpXaz
approved subordinated loan 核准附属贷款 $K KaA{ 0-
arbitrage 套戥；套汇；套利 aOD"z7}U
arbitrageur 套戥者；套汇者 $ vjmW!
O
arbitrary amount 临时款项 <M7* N .
arrangement 措施；安排；协定 `l+SJLyJ%
arrears 欠款 []]3"n
arrears of pay 欠付薪酬 _-&.=3\1
arrears of revenue 逾期未收税款；逾期未收的帐项 heKI<[8l
articles of association 组织章程；组织细则；组织章程细则 +n, BD C;
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 % KA/
ascertainment of profit 确定利润 ;gMh]$|"
"Asia Clear" “亚洲结算系统”
