allotment 分配；配股 |A_ yr/f
allotment notice 股份配售通知；配股通知 a9 =,P
allotment of shares 股份分配 #t
/.fd
allowable 可获宽免；免税的 !b r0s(|
allowable business loss 可扣除的营业亏损 =F2e*?a3
allowable expenses 可扣税的支出 r40#-A$
allowance 免税额；津贴；备抵；准备金 bd[zdL#4K
allowance for debts 债项的免税额 :]%z8,6k
allowance for depreciation by wear and tear 耗损折旧免税额 j_PICv *6
allowance for funeral expenses 殡殓费的免税额 @`<v d@
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 e-;$Iv
allowance for repairs and outgoings 修葺及支出方面的免税额 "R-1 G/
allowance to debtor 给债务人的津贴 lc/q0
alteration of capital 资本更改 ?pdvFM
alternate trustee 候补受托人 k36%n
*4
amalgamation 合并 %\?2W8Qv_J
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Ob+L| FbnN
ambit of charges 征税范围；收费范围 ($^XF: #5
amended valuation 经修订的估值 \HFeEEKH
American Commodities Exchange 美国商品交易所 Ilvz @=
American Express Bank Limited 美国运通银行 ^ g`1SU`
American Stock Exchange 美国证券交易所 O@ jW&-;
amortization 摊销 v KppXm1
amount due from banks 存放银行同业的款项 mBgMu@zt)
amount due from banks abroad 存放海外银行同业的款项 iJ_FJ[ U
amount due from holding companies 控股公司欠款 SS@F:5),
amount due from local banks 存放本港银行同业的款项 y?W8FL
amount due to banks 银行同业的存款 |V{'W-`
|[
amount due to banks abroad 海外银行同业的存款 gCAWRNp
amount due to holding companies 控股公司存款 6
dO )]
amount due to local banks 本港银行同业的存款 Gu Msw*{>
amount due to outport banks 外埠银行同业的存款 ckRWVw
amount for note issue 发行纸币的款额 >IO}}USm
amount of bond 担保契据的款额 Wbc*x
amount of consideration 代价款额 .3k"1I
'\
amount of contribution 供款数额 kB d #=J
amount of indebtedness 负债款额 " FI]l<G&
amount of principal of the loan 贷款本金额 %7q, [g8
amount of rates chargeable 应征差饷数额 T'2(sHk
amount of share capital 股本额 CN0&uyu#4
amount of sums assured 承保款额 yjZxD[
Z
amount of variation 变动幅度 ;3NA ,JA#Y
amount of vote 拨款数额 4`uI)N(}*
amount payable 应付款额 +hg|!SS@5
amount receivable 应收款额 0%.l|~CE&
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 lqe;lWC0Z
analysis 分析 O`-
JKZc
ancillary risk 附属风险 %^}3:0 G
annual account 周年帐目；周年帐目报表；年度决算；年结 :M(%sv</
annual accounting date 年结日期 }./__gJ
annual allowance 每年免税额；年积金；年度津贴；年津 2F+K (
annual balance 年度余额 `V[{(&?,n
annual disposable income 每年可动用收入 Ro`Hm8o/
annual estimates 周年预算 vs g"!y@v
annual fee 年费 ;Ad$Q9)EE
annual general meeting 周年大会 wYZFW'5p
annual growth rate 年增率；每年增长率 :~B Y[")
annual long-term supplement 长期个案每年补助金 g&;:[&% T]
annual pensionable emolument 可供计算退休金的年薪 XPE{]4 g
annual report 年报 n
*|F=fl
Annual Report on the Consumer Price Index 《消费物价指数年报》 x]6OE]]8L
annual return 周年报表；周年申报表；每年报税表格 1I u^+
Annual Return Rules 《周年报表规则》 eZs34${fN
annual review of consumer prices 每年消费物价回顾 75}BI&t3k
annual roll-forward basis 逐年延展方式 hb7H- Z2
annual salary 年薪 O#fGHI<43[
annual statement 年度报表；年度决算表 WP7*Q:5
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 ) 2C`;\/:
annuitant 年金受益人 n\&[^Q#b|
annuity 年金 .0;Z:x_3
annuity contract 年金合约 EX UjdJs"
annuity on human life 人寿年金 mu0ER 3o
antecedent debt 先前的债项 *?%DdVrO@
ante-dated cheque 倒填日期支票 d(zBd=;
anticipated expenditure 预期开支 jD9 ^DzFx
anticipated net profit 预期纯利 +s.r!?49+
anticipated revenue 预期收入 _M=
\s>;G
anti-inflation measure 反通货膨胀措施 0t ?:
anti-inflationary stance 反通货膨胀立场 9/TF #
apparent deficit 表面赤字 Qc- jOl
apparent financial solvency 表面偿债能力 hSE\RX 9
apparent partner 表面合伙人 7 7"'?
application for personal assessment 个人入息课税申请书 $NzD&b$7
application of fund 资金应用 wYK-YY:Q3
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 z/(^E8F
appointed actuary 委任精算师 }2;~':Mklz
appointed auditor 委任核数师；委任审计师 |13UJ
vR
appointed trustee 委任的受托人 |T0jq
appointer 委任人 \&|)?'8rS
apportioned pro rata 按比例分摊 ntE;*F yH
apportionment 分配；分摊 wB}s>o\
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 G
V'Y'
apportionment formula 分摊方程式 v<N7o8
apportionment of estate duty 遗产税的分摊 p me5frM |
appraisal 估价；评估 FP =%e]vJ
appreciable growth 可观增长 =m6;]16 D
appreciable impact 显着影响 :hB/|H*=
appreciable increase 可观增长 <5
G+(vP
appreciation 增值；升值 -R@mnG
5
appreciation against other currencies 相对其他货币升值 `Et)@{iP
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #@Yw]@5M
appreciation tax 增值税 S*<+vIo
appropriation 拨款；拨用；拨付
y}dop1zp
appropriation account 拨款帐目 ^w'y>uFM
Appropriation Bill 拨款法案 6Pc3 ;X~
appropriation-in-aid system 补助拨款办法 :4|u bu
approved assets 核准资产 M q;m+{B
approved basket stock 认可一篮子证券 jFfuT9oId
approved budget 核准预算 Ge=+ 0W)&
approved charitable donation 认可慈善捐款 c. y8 x
approved charitable institution 认可慈善机构 :G\f(2@
approved currency 核准货币；认可货币 [" VUSa
approved estimates 核准预算 #]pFE.o
approved estimates of expenditure 核准开支预算 3(l^{YC+[7
approved overseas insurer 核准海外保险人 /pni_-l*
approved overseas trust company 核准海外信托公司 GF[onfQY7
approved pooled investment fund 核准汇集投资基金 &y"e|aE
approved provident fund scheme 认可公积金计划 57*`y'C W
approved provision 核准拨款 'B0=
"7
approved redeemable share 核准可赎回股份 K9 h{sC
approved regional stock 认可地区性证券 ^6tGj+D9
approved retirement scheme 认可退休金计划 L5 ~wX
approved subordinated loan 核准附属贷款 v8Gm ;~
arbitrage 套戥；套汇；套利 N9 yL(2
arbitrageur 套戥者；套汇者 }_m/3*x_
arbitrary amount 临时款项 < ]#'6'
arrangement 措施；安排；协定 60?/Z2w5
arrears 欠款 eCHT) 35u
arrears of pay 欠付薪酬 jA9&hbQuL
arrears of revenue 逾期未收税款；逾期未收的帐项 luAmq+
articles of association 组织章程；组织细则；组织章程细则 f/Cf2
K
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Ux5pw
ascertainment of profit 确定利润 x %HX0= (
"Asia Clear" “亚洲结算系统”
