allotment 分配；配股 tdHeZv
allotment notice 股份配售通知；配股通知 Tn"@u&P
*
allotment of shares 股份分配 5g%D0_e5
allowable 可获宽免；免税的 $."D OZQ3U
allowable business loss 可扣除的营业亏损 ov<vSc<u
allowable expenses 可扣税的支出 <(t{C8>g%
allowance 免税额；津贴；备抵；准备金 6u'E}hAx|
allowance for debts 债项的免税额 Aj8zFt ]
allowance for depreciation by wear and tear 耗损折旧免税额 2:@,~{`#*
allowance for funeral expenses 殡殓费的免税额
s)jNP\-
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 g"~`\ xhx
allowance for repairs and outgoings 修葺及支出方面的免税额 5)Z:J
allowance to debtor 给债务人的津贴 'l < Oj&E
alteration of capital 资本更改
[b+B"f6
alternate trustee 候补受托人 ^ -L nO%h?
amalgamation 合并 6?ky~ CV
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4p7j "d5
ambit of charges 征税范围；收费范围 )(OGo`4Qz
amended valuation 经修订的估值 l_s#7 .9$
American Commodities Exchange 美国商品交易所 &_q8F,I \<
American Express Bank Limited 美国运通银行 #eF,*
d
American Stock Exchange 美国证券交易所 O=vD6@QI
amortization 摊销 Uw]o9 e0S
amount due from banks 存放银行同业的款项 ~W-l|-eogz
amount due from banks abroad 存放海外银行同业的款项 ykR
d+H-t
amount due from holding companies 控股公司欠款 iGSF5S
amount due from local banks 存放本港银行同业的款项 Ey.%:
O-Dv
amount due to banks 银行同业的存款 ![!,i \x
amount due to banks abroad 海外银行同业的存款 baBPf{<
amount due to holding companies 控股公司存款 .}GOHW)}
amount due to local banks 本港银行同业的存款 GTi=VSGqF
amount due to outport banks 外埠银行同业的存款 @
EURp
amount for note issue 发行纸币的款额 FJq g,
amount of bond 担保契据的款额 EL%P
v1
amount of consideration 代价款额 gu VuO
amount of contribution 供款数额 fRxn,HyV
amount of indebtedness 负债款额 G)?j(El
amount of principal of the loan 贷款本金额 V["'eJA,,
amount of rates chargeable 应征差饷数额 1Q=L/k eP
amount of share capital 股本额 &lID6{7 9Z
amount of sums assured 承保款额 yRi5t{!V
amount of variation 变动幅度 JC`;hY
amount of vote 拨款数额 ~1XC5.*-
amount payable 应付款额 }+}Cl T
amount receivable 应收款额 mE;^B%v
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ( /^?$~m "
analysis 分析 i1X!G|Awfv
ancillary risk 附属风险 p I.~j]*:{
annual account 周年帐目；周年帐目报表；年度决算；年结 q6hH]Q>w*
annual accounting date 年结日期 03A QB;.
annual allowance 每年免税额；年积金；年度津贴；年津 y<*
\D _J
annual balance 年度余额 "!&
o|!2
annual disposable income 每年可动用收入 uP$ i2Cy
annual estimates 周年预算 U\W$^r,
annual fee 年费 nVr V6w
annual general meeting 周年大会 $WE=u 9 m
annual growth rate 年增率；每年增长率 elR1NhB|p
annual long-term supplement 长期个案每年补助金 f'MRC
\
annual pensionable emolument 可供计算退休金的年薪 '"XVe+.O
annual report 年报 fT{jD_Q+3
Annual Report on the Consumer Price Index 《消费物价指数年报》 QCG-CzJ9 l
annual return 周年报表；周年申报表；每年报税表格 Q"Exmn 3p
Annual Return Rules 《周年报表规则》 }8ESp3~e_
annual review of consumer prices 每年消费物价回顾 N?8nlrDQ
annual roll-forward basis 逐年延展方式 4=%,0.y
t
annual salary 年薪 `g
F ]
annual statement 年度报表；年度决算表 i!fk'Yt%
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 aO}p"-'
annuitant 年金受益人 e\O625
annuity 年金 Bio QV47B
annuity contract 年金合约 I. Xbowl
annuity on human life 人寿年金 B
qIN U
antecedent debt 先前的债项 N"0>)tG
ante-dated cheque 倒填日期支票 NG R XNh+
anticipated expenditure 预期开支 ,-kz \N@.
anticipated net profit 预期纯利 Ted tmX$
anticipated revenue 预期收入 $C,` ^n'
anti-inflation measure 反通货膨胀措施 `Ba?4_>k
anti-inflationary stance 反通货膨胀立场 tR 4+]K
apparent deficit 表面赤字 Z%b1B<u$
apparent financial solvency 表面偿债能力 "r8N-
h/P
apparent partner 表面合伙人 qG2P?D R
application for personal assessment 个人入息课税申请书 /XA *:8~!
application of fund 资金应用 \ [M4[Qlq
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 }A[5\V^D*
appointed actuary 委任精算师 *v: .]_;
appointed auditor 委任核数师；委任审计师 8M,z#D
F
appointed trustee 委任的受托人 X{[$4\di{
appointer 委任人 Z#l6BX K
apportioned pro rata 按比例分摊 !HtW~8|:
apportionment 分配；分摊 %tPy]{S ..
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <[T{q
|*
apportionment formula 分摊方程式 BlM(Q/z
apportionment of estate duty 遗产税的分摊 i7rk%q
appraisal 估价；评估 Ji1# >;&
appreciable growth 可观增长 xX0 wn?,~
appreciable impact 显着影响 O2f-{jnTz,
appreciable increase 可观增长 {$ pi};
appreciation 增值；升值 ~0o>B$xJ
appreciation against other currencies 相对其他货币升值 DGw*BN%`
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 b \kA
appreciation tax 增值税 mVN\
appropriation 拨款；拨用；拨付 (]VY==t~
appropriation account 拨款帐目 \4
+HNy3
Appropriation Bill 拨款法案 Z 0v&AD=
appropriation-in-aid system 补助拨款办法 /n:Q>8^n'W
approved assets 核准资产 g&Uu~;jq]
approved basket stock 认可一篮子证券 bA'N2~.,
approved budget 核准预算 x8C
*
approved charitable donation 认可慈善捐款
YN7O Qqa
approved charitable institution 认可慈善机构 !w0=&/Y{R
approved currency 核准货币；认可货币 cXr_,
>k
approved estimates 核准预算 cx FyN ;7
approved estimates of expenditure 核准开支预算 3<[q>7X
approved overseas insurer 核准海外保险人 ;?TM_%>
approved overseas trust company 核准海外信托公司 +D[C.is>]}
approved pooled investment fund 核准汇集投资基金 .$ Yp~
approved provident fund scheme 认可公积金计划 ( ^_I Ny*
approved provision 核准拨款 | Ho}
D ~
approved redeemable share 核准可赎回股份 S)'&+HamI
approved regional stock 认可地区性证券 b`J su! ?{
approved retirement scheme 认可退休金计划 g5x>}@ONq7
approved subordinated loan 核准附属贷款 rt?*eC1b+Z
arbitrage 套戥；套汇；套利 CL?=j| E
a
arbitrageur 套戥者；套汇者 (\wV)c9
arbitrary amount 临时款项 B5R 7geC
arrangement 措施；安排；协定 Z Y5
Pf
1
arrears 欠款 rd24R-6
arrears of pay 欠付薪酬 !9.\A:G
arrears of revenue 逾期未收税款；逾期未收的帐项 "`4M4 `'
articles of association 组织章程；组织细则；组织章程细则 fEt BodA)
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 2^Z"4t4
ascertainment of profit 确定利润 ^gY'^2bzxu
"Asia Clear" “亚洲结算系统”
