allotment 分配；配股 _ OcgD<
allotment notice 股份配售通知；配股通知 P1
(8foZA
allotment of shares 股份分配 5S$HDO&
allowable 可获宽免；免税的 {H
$\ ,
allowable business loss 可扣除的营业亏损 6 kT
l(+
allowable expenses 可扣税的支出 f \~e& `PV
allowance 免税额；津贴；备抵；准备金 V{Idj\~Jh
allowance for debts 债项的免税额 h1K
3A5
allowance for depreciation by wear and tear 耗损折旧免税额 ^i-%FY_i5}
allowance for funeral expenses 殡殓费的免税额 )gR14a
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /~7H<^ }
allowance for repairs and outgoings 修葺及支出方面的免税额 nB,FJJ{kb
allowance to debtor 给债务人的津贴 ]02 l!"
alteration of capital 资本更改 #Op fc8pm'
alternate trustee 候补受托人 =JO|m5z8>
amalgamation 合并 ~c?yHpZx%
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 1a4 QWGpq
ambit of charges 征税范围；收费范围 r=L9x/r
amended valuation 经修订的估值 >Fx $R ty
American Commodities Exchange 美国商品交易所 cw"x0 RS
American Express Bank Limited 美国运通银行 DGHX:Ft#
American Stock Exchange 美国证券交易所 (:+IS
W
amortization 摊销 |,dMF2ADc
amount due from banks 存放银行同业的款项 QJdSNkc6
amount due from banks abroad 存放海外银行同业的款项 @aCg1Rm
amount due from holding companies 控股公司欠款 YXI DqTA+
amount due from local banks 存放本港银行同业的款项 mkE*.I0=
amount due to banks 银行同业的存款 nQ$N(2<Fe
amount due to banks abroad 海外银行同业的存款 ;\<?LTp/r
amount due to holding companies 控股公司存款 c_ygwO3.Q
amount due to local banks 本港银行同业的存款 zo} SS[
amount due to outport banks 外埠银行同业的存款 =53LapTPJ
amount for note issue 发行纸币的款额 i+&= "Z@
amount of bond 担保契据的款额 mnmwO(.
amount of consideration 代价款额 3sp*.dk
amount of contribution 供款数额 bq(*r:`"
amount of indebtedness 负债款额 n"FOCcTIs
amount of principal of the loan 贷款本金额
6{ 7O
amount of rates chargeable 应征差饷数额 /WHhwMc!
amount of share capital 股本额 =l7LEkR
amount of sums assured 承保款额 VpV w:Rh>
amount of variation 变动幅度 /0o 2
amount of vote 拨款数额 _L$ )~},cT
amount payable 应付款额 6J|f^W-fs
amount receivable 应收款额 uqQMS&;+,|
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^ w&TTo(
analysis 分析 (ZEVbAY?i
ancillary risk 附属风险 !zJ.rYZ=g`
annual account 周年帐目；周年帐目报表；年度决算；年结 M;iaNL(
annual accounting date 年结日期 3@"VS_;?
annual allowance 每年免税额；年积金；年度津贴；年津 )<^ ~${$U
annual balance 年度余额 t9`NCng
5
annual disposable income 每年可动用收入 ~36c0 =
annual estimates 周年预算 +'n1?^U
annual fee 年费 \pzvoj7{
annual general meeting 周年大会 _r8A
O >
annual growth rate 年增率；每年增长率 |@ldXuYb
annual long-term supplement 长期个案每年补助金 aSF&^/j
annual pensionable emolument 可供计算退休金的年薪 ,o}[q92@w
annual report 年报 -+PPz?0
Annual Report on the Consumer Price Index 《消费物价指数年报》 hPk+vvXtK
annual return 周年报表；周年申报表；每年报税表格 aZ0H)
Annual Return Rules 《周年报表规则》 4Dd9cG,lN
annual review of consumer prices 每年消费物价回顾 ]yIy~V
annual roll-forward basis 逐年延展方式 #TSM#Uqe
annual salary 年薪 }jk^M|Z"Oz
annual statement 年度报表；年度决算表 FN,uD:a
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 7J;.T%4 l
annuitant 年金受益人 hqd
s T
annuity 年金 )xK!i.
annuity contract 年金合约 xeH# )QJt
annuity on human life 人寿年金 Mn S"M[y3
antecedent debt 先前的债项 <n:?WP~U
ante-dated cheque 倒填日期支票 y]+A7|
anticipated expenditure 预期开支 /<2_K4(-{4
anticipated net profit 预期纯利 5 O6MI4:
anticipated revenue 预期收入 LtU+w*Gj
anti-inflation measure 反通货膨胀措施 h /
k`+
anti-inflationary stance 反通货膨胀立场 xD#/@E1'Y
apparent deficit 表面赤字 n^%u9H
apparent financial solvency 表面偿债能力 n$?oZ *;
apparent partner 表面合伙人 TSk6Q'L\v
application for personal assessment 个人入息课税申请书 b7,qzh
application of fund 资金应用 K@,VR3y /
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 SeTU`WLEm
appointed actuary 委任精算师 Tc*PD t0C
appointed auditor 委任核数师；委任审计师 -s 1VlS/
appointed trustee 委任的受托人 tp]|/cx4
appointer 委任人 <@=NDUI3*,
apportioned pro rata 按比例分摊 Bx qCV%9o
apportionment 分配；分摊 I|5OCTu
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \*N1i`99
apportionment formula 分摊方程式 \'KzSkC8
apportionment of estate duty 遗产税的分摊 CMr`n8M
appraisal 估价；评估 QM]^@2rK2
appreciable growth 可观增长 X ,
appreciable impact 显着影响 :
L>d]Hn
appreciable increase 可观增长 |eqDT ,4
appreciation 增值；升值 D 5p2 2WY
appreciation against other currencies 相对其他货币升值 S= 2,jPX2r
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 cjW]Nw
appreciation tax 增值税 !:8!\gE ^P
appropriation 拨款；拨用；拨付 HHYcFoJwYN
appropriation account 拨款帐目 gc=e) j@
Appropriation Bill 拨款法案 P:v y
appropriation-in-aid system 补助拨款办法 0>`69&;g|
approved assets 核准资产 3{l"E(qqZ
approved basket stock 认可一篮子证券 >gE_?%a[
approved budget 核准预算 ;gyE5n-{
approved charitable donation 认可慈善捐款 'FhnSNT(4=
approved charitable institution 认可慈善机构 [ZbK)L+_
approved currency 核准货币；认可货币 -UVWs2W'$
approved estimates 核准预算 uz#9w\="
approved estimates of expenditure 核准开支预算 ;GAYcVB
approved overseas insurer 核准海外保险人 }NXESZYoi
approved overseas trust company 核准海外信托公司 &g!/@*[Nhh
approved pooled investment fund 核准汇集投资基金 9PAp*`J@kr
approved provident fund scheme 认可公积金计划 ;k8}D
*?8
approved provision 核准拨款 OOCeZ3yF(
approved redeemable share 核准可赎回股份 [;I8 ZVE
approved regional stock 认可地区性证券 -ZB"Yg$l
approved retirement scheme 认可退休金计划 D | o@(V
approved subordinated loan 核准附属贷款 =-qsz^^a-
arbitrage 套戥；套汇；套利 L
DsYr]
arbitrageur 套戥者；套汇者
Nt8(
arbitrary amount 临时款项 m
C Ge*V}
arrangement 措施；安排；协定 N z;;X\G
I
arrears 欠款 YYHm0pc
arrears of pay 欠付薪酬 Q\76jD`m\
arrears of revenue 逾期未收税款；逾期未收的帐项 l+6(|"md
articles of association 组织章程；组织细则；组织章程细则 sFQ|lU" n
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ShpnFuH
ascertainment of profit 确定利润 >$DqG$D
"Asia Clear" “亚洲结算系统”
