allotment 分配；配股 iWv
gCm4
allotment notice 股份配售通知；配股通知 2=#O4k.@
allotment of shares 股份分配 ")LF;e
allowable 可获宽免；免税的 Ek 4a
C3
allowable business loss 可扣除的营业亏损 j$Kubg(I5
allowable expenses 可扣税的支出 ];< [Cln%
allowance 免税额；津贴；备抵；准备金 #ucOjdquq
allowance for debts 债项的免税额 u?aq'
"t
allowance for depreciation by wear and tear 耗损折旧免税额 ,+q5e^P
allowance for funeral expenses 殡殓费的免税额 ufm#H#n)#X
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 U %KoG-#
allowance for repairs and outgoings 修葺及支出方面的免税额 KDY~9?}TM
allowance to debtor 给债务人的津贴 N.VzA
6 C
alteration of capital 资本更改 ;hKn$ ' '
alternate trustee 候补受托人 S>'wb{jj!
amalgamation 合并 K_My4>~Il
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .t["kaA
ambit of charges 征税范围；收费范围 2S/^"IM["
amended valuation 经修订的估值 [szwPNQ_
American Commodities Exchange 美国商品交易所 pZWp2hj{X
American Express Bank Limited 美国运通银行 X/.|S57
American Stock Exchange 美国证券交易所 1 ltoLd\{
amortization 摊销 Gud!(5'
amount due from banks 存放银行同业的款项 !867DX3*
amount due from banks abroad 存放海外银行同业的款项 'Oq}BVR&
amount due from holding companies 控股公司欠款 E(S}c*05O
amount due from local banks 存放本港银行同业的款项 jm*v0kNy
amount due to banks 银行同业的存款 Ru
sa
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amount due to banks abroad 海外银行同业的存款 F S20OD
amount due to holding companies 控股公司存款 ?49wq4L;a
amount due to local banks 本港银行同业的存款 zL> nDnL 4
amount due to outport banks 外埠银行同业的存款 ^beW*O!
amount for note issue 发行纸币的款额 >Cf]uiR
amount of bond 担保契据的款额 W`;E-28Dg
amount of consideration 代价款额 y[}BFUy
amount of contribution 供款数额 aoCyYnZD
amount of indebtedness 负债款额 pM4 j=F
amount of principal of the loan 贷款本金额 2
OGg`1XX
amount of rates chargeable 应征差饷数额 tw.%'oJ7
amount of share capital 股本额 3"<{YEj8U
amount of sums assured 承保款额 N-5lILuJJ
amount of variation 变动幅度 ,;{mH ]"s
amount of vote 拨款数额 gzuM>lf*{
amount payable 应付款额 \;g{qM 8
amount receivable 应收款额 Q
}1PPi,
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 bbnAF*7s8
analysis 分析 &18} u~M
ancillary risk 附属风险 %5uuB4P&|$
annual account 周年帐目；周年帐目报表；年度决算；年结 M.t 5,NJ
annual accounting date 年结日期 L1aN"KGMF
annual allowance 每年免税额；年积金；年度津贴；年津 .kBAUkL:
annual balance 年度余额 TpnkJygIm
annual disposable income 每年可动用收入 ME o+S
annual estimates 周年预算 wCkkfTO
annual fee 年费 !ZB|GLpo6
annual general meeting 周年大会 8_ju.h[
annual growth rate 年增率；每年增长率 8mMrGf[Q\
annual long-term supplement 长期个案每年补助金 C~:aol i;
annual pensionable emolument 可供计算退休金的年薪 BV7GzJ2([{
annual report 年报 o{:D
Annual Report on the Consumer Price Index 《消费物价指数年报》 ##FN0|e&
annual return 周年报表；周年申报表；每年报税表格 /TpM#hkq/2
Annual Return Rules 《周年报表规则》 }z[ O_S,X
annual review of consumer prices 每年消费物价回顾 =:#$_qR
annual roll-forward basis 逐年延展方式 _hXadLt
annual salary 年薪 BPC$ v\a
annual statement 年度报表；年度决算表 [5:F
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 S6K aw
annuitant 年金受益人 uD<*g(R
annuity 年金 R` /n sou
annuity contract 年金合约 /(v T49(]
annuity on human life 人寿年金 ZfMJU
antecedent debt 先前的债项 `<[Zs]Fe 4
ante-dated cheque 倒填日期支票 A87Tyk2Pi
anticipated expenditure 预期开支 "I B)= Hc
anticipated net profit 预期纯利 PN<Y&/fB
anticipated revenue 预期收入 Mc{1Cdj
anti-inflation measure 反通货膨胀措施 )%)?M
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anti-inflationary stance 反通货膨胀立场 "< [D1E\
apparent deficit 表面赤字 d<
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apparent financial solvency 表面偿债能力 z07! i@ue~
apparent partner 表面合伙人 )M}bc1 _
application for personal assessment 个人入息课税申请书 ^2Op?J
application of fund 资金应用 Kx#G_N@
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 b7HS 3NYk
appointed actuary 委任精算师 3Wa Yeol`
appointed auditor 委任核数师；委任审计师 A D~\/V&+
appointed trustee 委任的受托人 dpTap<Noby
appointer 委任人 E7y<iaA{~
apportioned pro rata 按比例分摊 R1?g6. Mq
apportionment 分配；分摊 a_FJ N zL
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 011 _(v
apportionment formula 分摊方程式 (}bP`[@rX!
apportionment of estate duty 遗产税的分摊 v%B^\S3)
appraisal 估价；评估 *bwLi h!}H
appreciable growth 可观增长 u},<
On
appreciable impact 显着影响 Z\T H=UA
appreciable increase 可观增长 )|\72Z~eq
appreciation 增值；升值 r?V\X7` +
appreciation against other currencies 相对其他货币升值 6\'v_A
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appreciation of the exchange value of Hong Kong dollar 港元汇值上升 pH) V:BmJ
appreciation tax 增值税 } fSbH
appropriation 拨款；拨用；拨付 #y2="$ V
appropriation account 拨款帐目 4uDz=B+8y
Appropriation Bill 拨款法案 %z1 WdiC
appropriation-in-aid system 补助拨款办法 nwW `Q>+#U
approved assets 核准资产 ^d-`?zb
approved basket stock 认可一篮子证券 ;J
2=6np
approved budget 核准预算 7nfQ=?XNK
approved charitable donation 认可慈善捐款 L
+-B,466
approved charitable institution 认可慈善机构 O!uX:TE|Q
approved currency 核准货币；认可货币 |PTL!>ym2
approved estimates 核准预算
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approved estimates of expenditure 核准开支预算 [+>$'Du
approved overseas insurer 核准海外保险人 BDc*N]m}B1
approved overseas trust company 核准海外信托公司 ] J m9D=
approved pooled investment fund 核准汇集投资基金 Qz[~{-<
approved provident fund scheme 认可公积金计划 JF!!)6!2#
approved provision 核准拨款 6-<,1Q'D
approved redeemable share 核准可赎回股份 pSay^9ZI
approved regional stock 认可地区性证券 e
6#^4Y/+`
approved retirement scheme 认可退休金计划 'szkn0
approved subordinated loan 核准附属贷款 Y{um1 )k
arbitrage 套戥；套汇；套利 >.Q D:_@:
arbitrageur 套戥者；套汇者 #%B1, .A
arbitrary amount 临时款项 aCy2 .Qn
arrangement 措施；安排；协定 W<k) '|
arrears 欠款 zgqe@;{
arrears of pay 欠付薪酬 e-\J!E'1F
arrears of revenue 逾期未收税款；逾期未收的帐项 RG #
articles of association 组织章程；组织细则；组织章程细则 )7[>/2aGd
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 JrS/"QSA
ascertainment of profit 确定利润 ^vJ 08gu_W
"Asia Clear" “亚洲结算系统”
