allotment 分配；配股 Wdj|
RKw
allotment notice 股份配售通知；配股通知 5EECr
\*
allotment of shares 股份分配 ;U y}(
allowable 可获宽免；免税的 'S&Zq:
allowable business loss 可扣除的营业亏损 :6o|6MC!
allowable expenses 可扣税的支出 z;N`jqo
allowance 免税额；津贴；备抵；准备金 2{oQ
allowance for debts 债项的免税额 Q `-X x
allowance for depreciation by wear and tear 耗损折旧免税额 {
qCFd
allowance for funeral expenses 殡殓费的免税额 \
*g3j
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -q? ,
allowance for repairs and outgoings 修葺及支出方面的免税额 xjrL@LO#
allowance to debtor 给债务人的津贴 Q=#FvsF#z3
alteration of capital 资本更改 #n|eq{fkK
alternate trustee 候补受托人 K&T.~2'
>
amalgamation 合并 nm %7 e!{m
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Z4gn7
'V
ambit of charges 征税范围；收费范围 WQB V~.<Yv
amended valuation 经修订的估值 /`y^z"!
American Commodities Exchange 美国商品交易所 ,<s:*
k
American Express Bank Limited 美国运通银行 Dg}EI^ d
American Stock Exchange 美国证券交易所 -%V~ 1
amortization 摊销 =gZA9@]W2
amount due from banks 存放银行同业的款项 jTW 8mWNk]
amount due from banks abroad 存放海外银行同业的款项 M.EL^;r
amount due from holding companies 控股公司欠款 W q }W )E
amount due from local banks 存放本港银行同业的款项 D^f;X.Qm
amount due to banks 银行同业的存款 38:5 g_
amount due to banks abroad 海外银行同业的存款 4jjo%N
amount due to holding companies 控股公司存款 kD)
]\
amount due to local banks 本港银行同业的存款 \}YAQ'T
amount due to outport banks 外埠银行同业的存款 E, oR.B
amount for note issue 发行纸币的款额 QpS7 nGev
amount of bond 担保契据的款额 $)6M@S
amount of consideration 代价款额 ]AN%#1++U
amount of contribution 供款数额 4Bt)t#0
amount of indebtedness 负债款额 v(,
tu/
amount of principal of the loan 贷款本金额 f=7[GZoD n
amount of rates chargeable 应征差饷数额 w")m]LV
amount of share capital 股本额 4 C *0MV
amount of sums assured 承保款额 Oa M~rze
amount of variation 变动幅度 !lM.1gTTC
amount of vote 拨款数额 b8Hz l!zO
amount payable 应付款额 Ua~8DdW
amount receivable 应收款额 <5G 4|l
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ] 8 <`&~a
analysis 分析 )XoMOz
ancillary risk 附属风险 cu)B!#<!&
annual account 周年帐目；周年帐目报表；年度决算；年结 / neY2D6
annual accounting date 年结日期 19%zcYTe
annual allowance 每年免税额；年积金；年度津贴；年津 DV)NY!
annual balance 年度余额 `v'yGsIV
annual disposable income 每年可动用收入 n_wF_K\h
annual estimates 周年预算 _c(h{ dn
annual fee 年费 ,v?FR
}v
annual general meeting 周年大会 ;*=7>"o'`
annual growth rate 年增率；每年增长率 Rh ) %;
annual long-term supplement 长期个案每年补助金 _!w69>Nj
annual pensionable emolument 可供计算退休金的年薪 V`1x![\
annual report 年报 w>'3}o(nY
Annual Report on the Consumer Price Index 《消费物价指数年报》 tC.etoh
annual return 周年报表；周年申报表；每年报税表格 ^SM5o K
Annual Return Rules 《周年报表规则》 U VW4KUxR
annual review of consumer prices 每年消费物价回顾 NW &2ca
annual roll-forward basis 逐年延展方式 D @]/%;
annual salary 年薪 !"'6$"U\K
annual statement 年度报表；年度决算表 _3#_6>=M
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 #<#-B v
annuitant 年金受益人 Q9;
VSF)
annuity 年金 qt4%=E;[
annuity contract 年金合约 '+c@U~d*7
annuity on human life 人寿年金 Zb'a+8[
antecedent debt 先前的债项 Y)#,6\=U
ante-dated cheque 倒填日期支票 "_= t1U
E
anticipated expenditure 预期开支 F'JT7# eX
anticipated net profit 预期纯利 &MB1'~Q,hq
anticipated revenue 预期收入 #nmh=G?\Sm
anti-inflation measure 反通货膨胀措施 !Fs<r)j
anti-inflationary stance 反通货膨胀立场 (CAkzgTfc
apparent deficit 表面赤字 y
k\/Cf
apparent financial solvency 表面偿债能力 NSq29#
apparent partner 表面合伙人 .z*}%,G
application for personal assessment 个人入息课税申请书 ~ftR:F|9
application of fund 资金应用 -M 4VC^_
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 Tr;&bX5]H
appointed actuary 委任精算师 '?LqVzZI
appointed auditor 委任核数师；委任审计师 6]4=8! J
appointed trustee 委任的受托人 kL <HG Qt
appointer 委任人 o"kL, &
apportioned pro rata 按比例分摊 }%^
3
apportionment 分配；分摊 D z[ ,;
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &!FI!T
-WH
apportionment formula 分摊方程式 VZ7E#z+nM#
apportionment of estate duty 遗产税的分摊 `BaJ >%|
appraisal 估价；评估 Kk|)N3AV:
appreciable growth 可观增长 z f >( Y7M
appreciable impact 显着影响 GgE
38~A4
appreciable increase 可观增长 :8N{;aui
appreciation 增值；升值 kjt(OFh'Y+
appreciation against other currencies 相对其他货币升值 :'[ha$
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 EoS6t
appreciation tax 增值税 y I[kaH"J
appropriation 拨款；拨用；拨付 D r"PS
>.
appropriation account 拨款帐目 =c%gV]>G
Appropriation Bill 拨款法案 ^S)t;t@x
appropriation-in-aid system 补助拨款办法 Z|A+\#'
approved assets 核准资产 Digx#'#jf
approved basket stock 认可一篮子证券 ME.!l6lm\
approved budget 核准预算 _{GD\Ai _W
approved charitable donation 认可慈善捐款 WHu[A/##']
approved charitable institution 认可慈善机构 .&h|r>*|J
approved currency 核准货币；认可货币 Z2-"N B
approved estimates 核准预算 AtqsrYj
approved estimates of expenditure 核准开支预算 O5:[]vIn
approved overseas insurer 核准海外保险人 N(O* "
1b
approved overseas trust company 核准海外信托公司 EOS[MjX+J
approved pooled investment fund 核准汇集投资基金 tg9{(_ t/W
approved provident fund scheme 认可公积金计划 ):n'B` f}z
approved provision 核准拨款 kZR(0,
W
approved redeemable share 核准可赎回股份 X + /^s)
approved regional stock 认可地区性证券 PtGFLM9R
approved retirement scheme 认可退休金计划 q 2 ;CvoF
approved subordinated loan 核准附属贷款 t Q.%f:|
arbitrage 套戥；套汇；套利 .}E@ 7^X
arbitrageur 套戥者；套汇者 t"5ZYa
arbitrary amount 临时款项 w8#j i 1gX
arrangement 措施；安排；协定 V@\u<LO0G
arrears 欠款 KHM,lj*
arrears of pay 欠付薪酬 hE'>8 {
arrears of revenue 逾期未收税款；逾期未收的帐项 08g2? 5w"
articles of association 组织章程；组织细则；组织章程细则 [}}q /7Lp
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 cqcH1aSv
ascertainment of profit 确定利润 f? (g5o*2
"Asia Clear" “亚洲结算系统”
