allotment 分配；配股 &sh5|5EC
allotment notice 股份配售通知；配股通知 y.h2hv]Bc
allotment of shares 股份分配 zx<:1n F,]
allowable 可获宽免；免税的 [ 6+i R
allowable business loss 可扣除的营业亏损 5Ii`|?vg
allowable expenses 可扣税的支出 ybsQ[9_36
allowance 免税额；津贴；备抵；准备金 U$z d3a_(
allowance for debts 债项的免税额 3<Qe'd
^
allowance for depreciation by wear and tear 耗损折旧免税额 +f h@m
h0[
allowance for funeral expenses 殡殓费的免税额 `" BFvF#
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 T!-*; yu
allowance for repairs and outgoings 修葺及支出方面的免税额 25e*W>SLw
allowance to debtor 给债务人的津贴 b)+nNqY|
alteration of capital 资本更改 eBUexxBY
alternate trustee 候补受托人 `^3 N|76Y
amalgamation 合并 N{/):O
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }ST
TDq4
ambit of charges 征税范围；收费范围 Ag[Zs%X
amended valuation 经修订的估值 JATW'HWC|I
American Commodities Exchange 美国商品交易所 "= =fW f
American Express Bank Limited 美国运通银行 ?w^MnK0U)
American Stock Exchange 美国证券交易所 q<Tx'Y a
amortization 摊销 <V[Qs3uo(
amount due from banks 存放银行同业的款项 1f 3c3P J
amount due from banks abroad 存放海外银行同业的款项 i
l8n
K
amount due from holding companies 控股公司欠款 & OO0v*@ {
amount due from local banks 存放本港银行同业的款项 dnEIR5%+.
amount due to banks 银行同业的存款 &m{SWV+
amount due to banks abroad 海外银行同业的存款 /x2-$a:<
amount due to holding companies 控股公司存款 IKaa=r~
amount due to local banks 本港银行同业的存款 nZ tMF%j'
amount due to outport banks 外埠银行同业的存款 ??Lda='
amount for note issue 发行纸币的款额 Gm`#0)VC
amount of bond 担保契据的款额 "2l$} G
amount of consideration 代价款额 g &E3Wc
amount of contribution 供款数额 {C>E*qp}f
amount of indebtedness 负债款额 c{"=p8 F
_
amount of principal of the loan 贷款本金额 'dXGd.V7u
amount of rates chargeable 应征差饷数额 N.~zQVO#R
amount of share capital 股本额 7uUo
DM
amount of sums assured 承保款额 dG8_3 T}i
amount of variation 变动幅度 \v\f' eQ
amount of vote 拨款数额 t,bQ@x{zVC
amount payable 应付款额 & \Ze<u
amount receivable 应收款额 P/!W']OO
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;!~ &-I0l
analysis 分析 )~X.x"}8k
ancillary risk 附属风险 7 \0}
te
annual account 周年帐目；周年帐目报表；年度决算；年结 QsemN7B "<
annual accounting date 年结日期 S4ys)!V1V
annual allowance 每年免税额；年积金；年度津贴；年津 $@Bd} 35 J
annual balance 年度余额 If>bE!_BO
annual disposable income 每年可动用收入 0<3->u K
annual estimates 周年预算 {s7
3(B"
annual fee 年费 !B*l'OJw
annual general meeting 周年大会 gJ=y7yX
annual growth rate 年增率；每年增长率 'w$jVX/
annual long-term supplement 长期个案每年补助金 z=FOymv C
annual pensionable emolument 可供计算退休金的年薪 VY#nSF`
annual report 年报 -){aBMOv3
Annual Report on the Consumer Price Index 《消费物价指数年报》 urb SprdF
annual return 周年报表；周年申报表；每年报税表格 7 :C_{\(
Annual Return Rules 《周年报表规则》 .ZtW
y) U
annual review of consumer prices 每年消费物价回顾 oKMr Pr[`
annual roll-forward basis 逐年延展方式 6
*&$ha}X
annual salary 年薪 Q\W ?qB_
annual statement 年度报表；年度决算表 5:yRFzh qd
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 '.B5CQ
annuitant 年金受益人 Fp&tJ]=B.
annuity 年金 *)Us
annuity contract 年金合约 [4 v1
N
annuity on human life 人寿年金 iSP}kM}
antecedent debt 先前的债项 4 JO[yN
ante-dated cheque 倒填日期支票 Nsf>b 8O
anticipated expenditure 预期开支 j ct|}U
anticipated net profit 预期纯利 91#rP|88;
anticipated revenue 预期收入 X,A]<$ACu%
anti-inflation measure 反通货膨胀措施 Tlm::S
anti-inflationary stance 反通货膨胀立场 11iV{ h
apparent deficit 表面赤字 ]r\FC\n6e
apparent financial solvency 表面偿债能力 J#?` l,
apparent partner 表面合伙人 @|PUet_pb
application for personal assessment 个人入息课税申请书 L$z(&%Nx
application of fund 资金应用 *S<
d`mp[
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ^)p+)5l
appointed actuary 委任精算师 yz<$?G
blz
appointed auditor 委任核数师；委任审计师 dQs>=(|t
appointed trustee 委任的受托人 : i{tqY%
appointer 委任人 ?={S"qK(q
apportioned pro rata 按比例分摊 Nu;?})tF
apportionment 分配；分摊 X> T_Xc
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #LR.1zZ
apportionment formula 分摊方程式 8F
K%7\V
apportionment of estate duty 遗产税的分摊 -
A,UqEt
appraisal 估价；评估 ` 7 P%muY.
appreciable growth 可观增长 eg1Mdg\a
appreciable impact 显着影响 K (,MtY*
appreciable increase 可观增长 w
m|WER*.
appreciation 增值；升值 dczq,evp
appreciation against other currencies 相对其他货币升值 ~p`[z~|
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4YSVy2x
appreciation tax 增值税 Alk+MwjR
appropriation 拨款；拨用；拨付 Ay6]vU
appropriation account 拨款帐目 <{T 5}"e
Appropriation Bill 拨款法案 N9#5 P!
appropriation-in-aid system 补助拨款办法 +bG O"*
approved assets 核准资产 < V*/1{
approved basket stock 认可一篮子证券 -EJj j {
approved budget 核准预算 jcp6-XM
approved charitable donation 认可慈善捐款 _f dD4-2U
approved charitable institution 认可慈善机构 6 j Rewj
approved currency 核准货币；认可货币 BJt]k7ku+
approved estimates 核准预算 t2Px?S ?
approved estimates of expenditure 核准开支预算 kni{1Gr
approved overseas insurer 核准海外保险人 zZW5M^z8
approved overseas trust company 核准海外信托公司 ^Wr L
approved pooled investment fund 核准汇集投资基金 rvacCwI
approved provident fund scheme 认可公积金计划 \S_A e;
approved provision 核准拨款 3Rhoul[S
approved redeemable share 核准可赎回股份 B7wzF"
approved regional stock 认可地区性证券 ,e^~(ITaq
approved retirement scheme 认可退休金计划 8,IQ6Or|-2
approved subordinated loan 核准附属贷款 )3WUyD*UZN
arbitrage 套戥；套汇；套利 x];i?
4
arbitrageur 套戥者；套汇者 "rrw~
arbitrary amount 临时款项 vq+4so
)/S
arrangement 措施；安排；协定 t`Rbn{
arrears 欠款 TBIr^n>Z<k
arrears of pay 欠付薪酬 -, Js2+QZ#
arrears of revenue 逾期未收税款；逾期未收的帐项 3+\Zom4
articles of association 组织章程；组织细则；组织章程细则 $Xh5N3
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 XmP,3KG2{S
ascertainment of profit 确定利润 `oTV)J'~
"Asia Clear" “亚洲结算系统”
