allotment 分配；配股 F
Jz jS;
allotment notice 股份配售通知；配股通知 4MM# \
allotment of shares 股份分配 eN$~@'w
allowable 可获宽免；免税的 B0Z@ Cf
allowable business loss 可扣除的营业亏损 ;#;X @BhS
allowable expenses 可扣税的支出 |9y &;
3
allowance 免税额；津贴；备抵；准备金
pK3cg|}
allowance for debts 债项的免税额 /90@ 85%r
allowance for depreciation by wear and tear 耗损折旧免税额 0`x<sjG\q
allowance for funeral expenses 殡殓费的免税额 WDZEnauE
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <
W?,n%
allowance for repairs and outgoings 修葺及支出方面的免税额 ~7ArH9k .
allowance to debtor 给债务人的津贴 .,c8cq?
alteration of capital 资本更改 {[$p}#7Y
alternate trustee 候补受托人 gs!{'=4wT
amalgamation 合并 {5to;\.
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0QGl'u{F
ambit of charges 征税范围；收费范围 {*| yU"
amended valuation 经修订的估值 &8;mcM//4
American Commodities Exchange 美国商品交易所 qb! vI3
American Express Bank Limited 美国运通银行 _ ])
1P?.
American Stock Exchange 美国证券交易所 D\k);BU~
amortization 摊销 TqlUe@E
amount due from banks 存放银行同业的款项 %B~`bUHjq
amount due from banks abroad 存放海外银行同业的款项 dWp4|r
amount due from holding companies 控股公司欠款 nyIb8=f
amount due from local banks 存放本港银行同业的款项 J@Li*Ypo
amount due to banks 银行同业的存款 o6q Q zk
amount due to banks abroad 海外银行同业的存款 Z FRKh:|
amount due to holding companies 控股公司存款 #&@&Bl Ie
amount due to local banks 本港银行同业的存款 7.5G4
amount due to outport banks 外埠银行同业的存款 "evLI?
amount for note issue 发行纸币的款额 pG"
4qw
amount of bond 担保契据的款额 H[Qh* pq2
amount of consideration 代价款额 `Q{k
i y
amount of contribution 供款数额 BjB2YO& /
amount of indebtedness 负债款额 GxvVh71zP
amount of principal of the loan 贷款本金额 )ow 3Bl8w
amount of rates chargeable 应征差饷数额 P$!Ht
amount of share capital 股本额 'n=FBu ^
amount of sums assured 承保款额 kh`X92~
amount of variation 变动幅度
ic3qb<2
amount of vote 拨款数额 -<|E bh d3
amount payable 应付款额 :dK%=j*ZK
amount receivable 应收款额 0S' EnmG
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >LW9 $[H
analysis 分析 _gc2h@x1O
ancillary risk 附属风险 i3kI{8h
annual account 周年帐目；周年帐目报表；年度决算；年结 qOng?(I
annual accounting date 年结日期 ^lQej%
annual allowance 每年免税额；年积金；年度津贴；年津 r
p
_G.C
annual balance 年度余额 I\[*vgjm3G
annual disposable income 每年可动用收入 '8}\! i&
annual estimates 周年预算 #a/lt^}C*
annual fee 年费 |5O%@
annual general meeting 周年大会 QJv,@@mu
annual growth rate 年增率；每年增长率 "e_ED*
annual long-term supplement 长期个案每年补助金 YKk%lZ.8
annual pensionable emolument 可供计算退休金的年薪 Jb0]!*tV
annual report 年报 'dx4L }d
Annual Report on the Consumer Price Index 《消费物价指数年报》 6E
annual return 周年报表；周年申报表；每年报税表格 r*WdD/r|
Annual Return Rules 《周年报表规则》 E[$['0
annual review of consumer prices 每年消费物价回顾 BkIvo W_
annual roll-forward basis 逐年延展方式 -5E<B mM
annual salary 年薪 %2 >FSE
annual statement 年度报表；年度决算表 oVLz7Y[JE
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 1pc|]9B
annuitant 年金受益人 6z/8n f +u
annuity 年金 +8~S28"Wg3
annuity contract 年金合约 wv1?v
_4
annuity on human life 人寿年金 <,LeFy\zW
antecedent debt 先前的债项 SBYRN##n_
ante-dated cheque 倒填日期支票 ;aD_^XY
anticipated expenditure 预期开支 (=p}b:Z
anticipated net profit 预期纯利 P{);$e+b~
anticipated revenue 预期收入 |R+=Yk& u
anti-inflation measure 反通货膨胀措施 3lKIEPf6r
anti-inflationary stance 反通货膨胀立场 0ai4%=d-
apparent deficit 表面赤字 E
fqa*, k
apparent financial solvency 表面偿债能力 EK#w: "
apparent partner 表面合伙人 S 46[2-v1
application for personal assessment 个人入息课税申请书
smWA~Aq
application of fund 资金应用 hz Ppw.
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 O
*jNeYA
appointed actuary 委任精算师 L:' Y#VI{
appointed auditor 委任核数师；委任审计师 0}aJCJ9sx=
appointed trustee 委任的受托人 E6n;_{Se/S
appointer 委任人 (s}9N
apportioned pro rata 按比例分摊 v}iJ :'
apportionment 分配；分摊 u_mm*o~)g
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8^M5u>=t;
apportionment formula 分摊方程式 6 0hf)er
apportionment of estate duty 遗产税的分摊 G"J 6X e
appraisal 估价；评估 +[z(N
appreciable growth 可观增长 2Y$==j
appreciable impact 显着影响 Ju:=-5r"'
appreciable increase 可观增长 LxMOs Nv
appreciation 增值；升值 N["(ZSS
appreciation against other currencies 相对其他货币升值 q/]tJ{ FI
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [J:vS
t
appreciation tax 增值税 +L_.XToq-
appropriation 拨款；拨用；拨付 <KJ18/
appropriation account 拨款帐目 p Kp #4Js
Appropriation Bill 拨款法案 7\jH?Zi
appropriation-in-aid system 补助拨款办法 xv1$,|^ts
approved assets 核准资产 |z5olu$gVc
approved basket stock 认可一篮子证券 K<N0%c~
approved budget 核准预算 "ebn0<cZ
approved charitable donation 认可慈善捐款 76c}Rk^
approved charitable institution 认可慈善机构 R4{}ZT
approved currency 核准货币；认可货币 2b !b
-
approved estimates 核准预算 4u:{ PN
approved estimates of expenditure 核准开支预算 &\1Dy}:
approved overseas insurer 核准海外保险人 GTLlQy)'=
approved overseas trust company 核准海外信托公司 6Q\n<&,{
approved pooled investment fund 核准汇集投资基金 O 89BN6p
approved provident fund scheme 认可公积金计划 G|H\(3hHLZ
approved provision 核准拨款 m.lNKIknQ
approved redeemable share 核准可赎回股份 {
qj >
approved regional stock 认可地区性证券 H#6J7\xcS
approved retirement scheme 认可退休金计划 #He:p$43
approved subordinated loan 核准附属贷款 J| 3 CG;+
arbitrage 套戥；套汇；套利 0k3^+# J
arbitrageur 套戥者；套汇者 ))eR
arbitrary amount 临时款项 @Wdnc/o]
arrangement 措施；安排；协定 zu *h9}
arrears 欠款 $|A vT;4
arrears of pay 欠付薪酬 nar=\cs~g
arrears of revenue 逾期未收税款；逾期未收的帐项 =niU6Q}
articles of association 组织章程；组织细则；组织章程细则 CuDU~)`
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 f *)t<1f
ascertainment of profit 确定利润 igz&7U8gg
"Asia Clear" “亚洲结算系统”
