allotment 分配；配股 Zb'a+8[
allotment notice 股份配售通知；配股通知 X0]$Ovq( l
allotment of shares 股份分配 <)Y jVGG
allowable 可获宽免；免税的 A-rj: k!
allowable business loss 可扣除的营业亏损 !\'HKk~V
allowable expenses 可扣税的支出 (CAkzgTfc
allowance 免税额；津贴；备抵；准备金 `P$X`;Sw E
allowance for debts 债项的免税额 ,jl4
W+s
allowance for depreciation by wear and tear 耗损折旧免税额 >\3N#S"PF
allowance for funeral expenses 殡殓费的免税额 7$ 8DMBqq
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 7loWqZ
allowance for repairs and outgoings 修葺及支出方面的免税额 U r8
J G&,
allowance to debtor 给债务人的津贴 E!>MJlA:k6
alteration of capital 资本更改 8m #y>`
alternate trustee 候补受托人 Z>dvth
amalgamation 合并 \XfLTv
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _SH~. Mt_!
ambit of charges 征税范围；收费范围 _ x$\ E
amended valuation 经修订的估值 VZ7E#z+nM#
American Commodities Exchange 美国商品交易所 `BaJ >%|
American Express Bank Limited 美国运通银行 Kk|)N3AV:
American Stock Exchange 美国证券交易所 z f >( Y7M
amortization 摊销 VJ1rU mO~
amount due from banks 存放银行同业的款项 Vl'rO
_?t
amount due from banks abroad 存放海外银行同业的款项 K~fWZT3]
amount due from holding companies 控股公司欠款 -U\s.FI.AR
amount due from local banks 存放本港银行同业的款项 g!)*CP#;
amount due to banks 银行同业的存款 PWO5 R]
amount due to banks abroad 海外银行同业的存款 Ix~rBD9
amount due to holding companies 控股公司存款 LC e6](Z
amount due to local banks 本港银行同业的存款
!FvL2 L
amount due to outport banks 外埠银行同业的存款 J0o,ZH9
amount for note issue 发行纸币的款额 9V;A + d,
amount of bond 担保契据的款额 _:Jma
amount of consideration 代价款额 E
`V?I
o
amount of contribution 供款数额 aY DM)b}
amount of indebtedness 负债款额 H|'n|\{lt
amount of principal of the loan 贷款本金额 z$
Qy<_l
amount of rates chargeable 应征差饷数额 EOS[MjX+J
amount of share capital 股本额 tg9{(_ t/W
amount of sums assured 承保款额 ):n'B` f}z
amount of variation 变动幅度 kZR(0,
W
amount of vote 拨款数额 X + /^s)
amount payable 应付款额 PtGFLM9R
amount receivable 应收款额 q 2 ;CvoF
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 }*vE/W
analysis 分析 :W+%jn
ancillary risk 附属风险 WtXf~ :R
annual account 周年帐目；周年帐目报表；年度决算；年结 aPX'CG4m
annual accounting date 年结日期 UlPGB2B
annual allowance 每年免税额；年积金；年度津贴；年津 } V"A;5j`
annual balance 年度余额 db>"2EE
annual disposable income 每年可动用收入 j@4]0o
annual estimates 周年预算 * o <|^,R
annual fee 年费 &4*f28 s
annual general meeting 周年大会 8:Dkf v
annual growth rate 年增率；每年增长率 4{0vdpo3F
annual long-term supplement 长期个案每年补助金 *z dU
CX
annual pensionable emolument 可供计算退休金的年薪 ^,J>=>,1\
annual report 年报 anORoK.
Annual Report on the Consumer Price Index 《消费物价指数年报》 $F]* B
`
annual return 周年报表；周年申报表；每年报税表格 b27t-p8
Annual Return Rules 《周年报表规则》 mqY= N~/O
annual review of consumer prices 每年消费物价回顾 cs4IO
O $
annual roll-forward basis 逐年延展方式 *9`k$'
annual salary 年薪 _*xY>?Aq
annual statement 年度报表；年度决算表 n>)h9q S
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ^Of\l:q*
annuitant 年金受益人 eu//Q'W
annuity 年金 V}JBv$+ko
annuity contract 年金合约 7lr;S(C
annuity on human life 人寿年金 7UUu1"|a|
antecedent debt 先前的债项 3w/z$bj
ante-dated cheque 倒填日期支票 2<d'!cm
anticipated expenditure 预期开支 ( v$
i
anticipated net profit 预期纯利 _P%PjFQ)
anticipated revenue 预期收入 0;%\L :,O
anti-inflation measure 反通货膨胀措施 2/x~w~3U
anti-inflationary stance 反通货膨胀立场 %~0]o@LW7
apparent deficit 表面赤字 Ft_g~]kZo
apparent financial solvency 表面偿债能力 Vq^b_^
apparent partner 表面合伙人 #(Yd'qKo
application for personal assessment 个人入息课税申请书 Gbv bG
EG
application of fund 资金应用 C%/@U[;
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 N z"
appointed actuary 委任精算师 oq (W|
appointed auditor 委任核数师；委任审计师 SE$l,Z"[*b
appointed trustee 委任的受托人 |_a^+!P
appointer 委任人 CM t$ )
apportioned pro rata 按比例分摊 dE 3M
apportionment 分配；分摊 ZR8y
9mx2"
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]UZP dw1D
apportionment formula 分摊方程式 \#gguq?[
apportionment of estate duty 遗产税的分摊 ft!D2M
appraisal 估价；评估 EWWCh 0
{
appreciable growth 可观增长 e'fo^XQn[
appreciable impact 显着影响 T
^/\Rr
appreciable increase 可观增长 Wq<H sJd/
appreciation 增值；升值 %mOQIXr1s
appreciation against other currencies 相对其他货币升值 u_*y~1^0
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Q{
{ =
appreciation tax 增值税 WJ\,Y} J
appropriation 拨款；拨用；拨付 JYLAu4s6
appropriation account 拨款帐目 drp< f1`l8
Appropriation Bill 拨款法案 Q{~;4+ZD
appropriation-in-aid system 补助拨款办法 )H&ZHaO,_
approved assets 核准资产 9rM#w"E?<
approved basket stock 认可一篮子证券 q{!ft9|K\d
approved budget 核准预算 ;U? 323Z
approved charitable donation 认可慈善捐款 -JclEp
approved charitable institution 认可慈善机构 w ; :{
approved currency 核准货币；认可货币 @J6V ,
approved estimates 核准预算
9
q2 x}
approved estimates of expenditure 核准开支预算 z\K-KD{Ad
approved overseas insurer 核准海外保险人 .AF\[IQ
approved overseas trust company 核准海外信托公司 Io('kCOR;
approved pooled investment fund 核准汇集投资基金 t *-_M G
approved provident fund scheme 认可公积金计划 O`;o"\P<
approved provision 核准拨款 ,X\qlT5C
approved redeemable share 核准可赎回股份 j(c; r>
approved regional stock 认可地区性证券 1WI^R lWd(
approved retirement scheme 认可退休金计划 /5?tXH
"
approved subordinated loan 核准附属贷款 :GM3n
$
arbitrage 套戥；套汇；套利 bc2S?u{
arbitrageur 套戥者；套汇者 j<h0
`v
arbitrary amount 临时款项 R !>SN0
arrangement 措施；安排；协定 "_\77cqpTh
arrears 欠款 6)~7Uf:<v
arrears of pay 欠付薪酬 4v`;D,dIu
arrears of revenue 逾期未收税款；逾期未收的帐项 WKq{g+a
articles of association 组织章程；组织细则；组织章程细则 ayLINpL
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 bq{eu#rQJ
ascertainment of profit 确定利润 :]8!G- Z
"Asia Clear" “亚洲结算系统”
