allotment 分配；配股 !pF KC)
allotment notice 股份配售通知；配股通知 Rzn 0-cG
allotment of shares 股份分配 |tolgdj
allowable 可获宽免；免税的 Xoa <r9
allowable business loss 可扣除的营业亏损 2C
8L\
allowable expenses 可扣税的支出 I _ Mqh4];
allowance 免税额；津贴；备抵；准备金 ^0BF2&Zx
allowance for debts 债项的免税额 L;(3u'
allowance for depreciation by wear and tear 耗损折旧免税额 '8kL1
allowance for funeral expenses 殡殓费的免税额 5D02%U2N)G
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 bW 79<T'+
allowance for repairs and outgoings 修葺及支出方面的免税额 %(wsG Nd
allowance to debtor 给债务人的津贴 7HR%rO?'
alteration of capital 资本更改 A)`fD
%+
alternate trustee 候补受托人 "351 s3ff
amalgamation 合并 $ BO}D
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 fAA@ziKg
ambit of charges 征税范围；收费范围 d9e H}#OY
amended valuation 经修订的估值 nH3b<k;S
American Commodities Exchange 美国商品交易所 oT5rX
,8
American Express Bank Limited 美国运通银行 :N'[d e
American Stock Exchange 美国证券交易所 l.W 1$g
amortization 摊销 _tauhwu
amount due from banks 存放银行同业的款项 YaE['a
amount due from banks abroad 存放海外银行同业的款项 J W yoh|
amount due from holding companies 控股公司欠款 n*8RYm)?
amount due from local banks 存放本港银行同业的款项 [ QL<&:s&
amount due to banks 银行同业的存款 %?{2uMfq-f
amount due to banks abroad 海外银行同业的存款 sB1tce
amount due to holding companies 控股公司存款 6s
"bstc{
amount due to local banks 本港银行同业的存款 gt~2Br4
amount due to outport banks 外埠银行同业的存款 )^' B :ic
amount for note issue 发行纸币的款额 =rtA{g$)+
amount of bond 担保契据的款额 Q9'p3"yoE
amount of consideration 代价款额 3b/vyZF
amount of contribution 供款数额 x [uXD
amount of indebtedness 负债款额 l?<z1Acd&
amount of principal of the loan 贷款本金额 (/P&;?j
amount of rates chargeable 应征差饷数额 YV!V9
amount of share capital 股本额 25@j2K (
amount of sums assured 承保款额 ?kxWj(
D
amount of variation 变动幅度 2]3Jb{8FI>
amount of vote 拨款数额 xw p?2,<
amount payable 应付款额 5 nIlG
amount receivable 应收款额 ML"P"&~u6
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 . t%Vx
analysis 分析 N S}`(N
ancillary risk 附属风险 I\6<)2j/L
annual account 周年帐目；周年帐目报表；年度决算；年结 _!
p$4 7
annual accounting date 年结日期 KcF+!
;:
annual allowance 每年免税额；年积金；年度津贴；年津 EuA<{%i
annual balance 年度余额 DN{G$$or
annual disposable income 每年可动用收入 ]TprPU39
annual estimates 周年预算 #]/T9:
annual fee 年费 U jzz`!mz
annual general meeting 周年大会 *pUV-^uo
annual growth rate 年增率；每年增长率 2 3 w{h d
annual long-term supplement 长期个案每年补助金 & +iW:
annual pensionable emolument 可供计算退休金的年薪 O9&: (2'f
annual report 年报
x`l;
;
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^T
uEp$Z=
annual return 周年报表；周年申报表；每年报税表格 la 7QN QW
Annual Return Rules 《周年报表规则》 ryLNMh
annual review of consumer prices 每年消费物价回顾 5kNs@FP
annual roll-forward basis 逐年延展方式 V
*y
annual salary 年薪 B;je|M!d
annual statement 年度报表；年度决算表 `bF;Ew;
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 XB 7^Ka
annuitant 年金受益人 DA@hf
annuity 年金 z5'
nS&x
annuity contract 年金合约 Q8:
ocEhR
annuity on human life 人寿年金 VjM uU"++@
antecedent debt 先前的债项 fG5} '8
ante-dated cheque 倒填日期支票 dV
anticipated expenditure 预期开支 +Z]%@"S?
anticipated net profit 预期纯利 >iJuR.:OO
anticipated revenue 预期收入 Wy )g449
anti-inflation measure 反通货膨胀措施 YcZ4y@6"
anti-inflationary stance 反通货膨胀立场 e/\_F+jyc
apparent deficit 表面赤字 |
%;txD
apparent financial solvency 表面偿债能力 EIm\!'R]
apparent partner 表面合伙人 [
Ulo; #P
application for personal assessment 个人入息课税申请书 %;? 3A#
application of fund 资金应用 +[`%b3N k
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 XjU; oh4:.
appointed actuary 委任精算师 z 59J=?|
appointed auditor 委任核数师；委任审计师 /=} vP ey
appointed trustee 委任的受托人 Tyl"N{
_
appointer 委任人 Z+ 7S,M
apportioned pro rata 按比例分摊 NZP,hAUK,
apportionment 分配；分摊 \M@8# k|
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 J)NpG9iN
apportionment formula 分摊方程式 Ts6X:D4,
apportionment of estate duty 遗产税的分摊
Hm*#HT%#
appraisal 估价；评估 "FS.&&1(
appreciable growth 可观增长 J qZ5DjI:
appreciable impact 显着影响 r%n[PK^ (
appreciable increase 可观增长 _AHVMsz@
appreciation 增值；升值 gK#w$s50
appreciation against other currencies 相对其他货币升值 k 3XtKPO
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 K W<CU'
appreciation tax 增值税 [K- s\
appropriation 拨款；拨用；拨付 DUr1s]+P
appropriation account 拨款帐目 =T]OYk
Appropriation Bill 拨款法案 . 5xM7,
appropriation-in-aid system 补助拨款办法 $n"Llw&)
approved assets 核准资产 }Jfo(j
approved basket stock 认可一篮子证券 ,V?,I9qf
approved budget 核准预算 =
xk @ Q7$
approved charitable donation 认可慈善捐款 |?kH ]Trr
approved charitable institution 认可慈善机构 d]]qy
approved currency 核准货币；认可货币 r
N7"%dx
approved estimates 核准预算 < r~Tj
approved estimates of expenditure 核准开支预算 ,}0pK\Y>$
approved overseas insurer 核准海外保险人 yNL71 >w4
approved overseas trust company 核准海外信托公司 ]u ';zJ.
approved pooled investment fund 核准汇集投资基金 cw\a,>]H
approved provident fund scheme 认可公积金计划 8^l
XM-G-
approved provision 核准拨款 U|nk8 6r
approved redeemable share 核准可赎回股份 )EoG@:[
approved regional stock 认可地区性证券 T2{+fR v N
approved retirement scheme 认可退休金计划 ?x97 q3I+]
approved subordinated loan 核准附属贷款 <
4g^c&
arbitrage 套戥；套汇；套利 TfPx
arbitrageur 套戥者；套汇者 0bE_iu>f'
arbitrary amount 临时款项 ./d ( @@
arrangement 措施；安排；协定 H =jnCGk
arrears 欠款 /L.a:Er$
arrears of pay 欠付薪酬 A?/?9Gr
arrears of revenue 逾期未收税款；逾期未收的帐项 %0 4n,&mg
articles of association 组织章程；组织细则；组织章程细则 xph60T
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 k$UBZ,=iC
ascertainment of profit 确定利润 MYDSkW
"Asia Clear" “亚洲结算系统”
