allotment 分配；配股 Hr8$1I$=
allotment notice 股份配售通知；配股通知 ~)_ ?:.Da
allotment of shares 股份分配 nAba
=iW
allowable 可获宽免；免税的 l1|,Lr
allowable business loss 可扣除的营业亏损 xvz5\s|b
allowable expenses 可扣税的支出 re 1k]
allowance 免税额；津贴；备抵；准备金 hhgz =7Y
allowance for debts 债项的免税额 \e Sk
7C
allowance for depreciation by wear and tear 耗损折旧免税额 8UY=}R2C
allowance for funeral expenses 殡殓费的免税额 BQJ`vIa
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <[B[
allowance for repairs and outgoings 修葺及支出方面的免税额 w)y9!li
allowance to debtor 给债务人的津贴 mEc;-b
f
alteration of capital 资本更改 m-KK
{{
alternate trustee 候补受托人 L) nVpqm
amalgamation 合并 O[ (HE 8E
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 uW--
nXMs
ambit of charges 征税范围；收费范围 E<G@LT
amended valuation 经修订的估值 {'Qk>G
s
American Commodities Exchange 美国商品交易所 bZlLiv i
American Express Bank Limited 美国运通银行 g!)
LhE
American Stock Exchange 美国证券交易所 |I^Jn@Mq:
amortization 摊销 )PoI~km
amount due from banks 存放银行同业的款项 eYX_V6c
amount due from banks abroad 存放海外银行同业的款项 pZJQKTCG
amount due from holding companies 控股公司欠款 zam0(^=
amount due from local banks 存放本港银行同业的款项 5Z1Do^
amount due to banks 银行同业的存款 /E
yg*#
amount due to banks abroad 海外银行同业的存款 YU0HySP:
amount due to holding companies 控股公司存款 Y l3[~S
amount due to local banks 本港银行同业的存款 _x|8U'|Ce
amount due to outport banks 外埠银行同业的存款 #vZ]2Ud= 2
amount for note issue 发行纸币的款额 7'/2 :"
amount of bond 担保契据的款额 xS-nO_t 'E
amount of consideration 代价款额 }br<2?y ,
amount of contribution 供款数额 iF_r'+j
amount of indebtedness 负债款额 D.Cs nfJ
amount of principal of the loan 贷款本金额 Pd N\0B `
amount of rates chargeable 应征差饷数额 kk BV;v%a
amount of share capital 股本额 V7'x?
pt
amount of sums assured 承保款额 gsq[ 9
amount of variation 变动幅度 9n\ #s~,
amount of vote 拨款数额 \ui~n:aWJ
amount payable 应付款额 GvtI-\h]
amount receivable 应收款额 l
\n:" *To
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 E9*?G4P{l
analysis 分析 l
)V 43
ancillary risk 附属风险 nu%Nt"~[%
annual account 周年帐目；周年帐目报表；年度决算；年结 AdS_-Cm
annual accounting date 年结日期 xr3PO?:
annual allowance 每年免税额；年积金；年度津贴；年津 #cF8)GC
annual balance 年度余额 H_f2:Za
annual disposable income 每年可动用收入 :yFCp@ &
annual estimates 周年预算 wQS
w&G
annual fee 年费 j L) .B&
annual general meeting 周年大会 Y},GZ ^zqy
annual growth rate 年增率；每年增长率 *rKv`nva5
annual long-term supplement 长期个案每年补助金 <21^{ yt1
annual pensionable emolument 可供计算退休金的年薪 VP[!ji9P
annual report 年报 v%~ViO
gL\
Annual Report on the Consumer Price Index 《消费物价指数年报》 R
.'Gg
annual return 周年报表；周年申报表；每年报税表格 AS"|r
Annual Return Rules 《周年报表规则》 4 ^}PnU7z
annual review of consumer prices 每年消费物价回顾 n.UM+2G
annual roll-forward basis 逐年延展方式 Hwc8i"{9y\
annual salary 年薪 oc%l
e2
annual statement 年度报表；年度决算表 5)NfZN# &
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 CIvT5^}
annuitant 年金受益人 jy|xDQ
annuity 年金 `a-T95IFy
annuity contract 年金合约 #UeU:RJ1
annuity on human life 人寿年金 _7H J '
antecedent debt 先前的债项 959j p85
ante-dated cheque 倒填日期支票 /Z _ [)PTH
anticipated expenditure 预期开支 I2!HXMrp
anticipated net profit 预期纯利 0]0M>vx
u
anticipated revenue 预期收入 G uc^gq}
anti-inflation measure 反通货膨胀措施 >mSl~.I2
anti-inflationary stance 反通货膨胀立场 v86
`\K*0Y
apparent deficit 表面赤字 gCI'YEx
apparent financial solvency 表面偿债能力 /[dAgxL
apparent partner 表面合伙人 :%]R x&08
application for personal assessment 个人入息课税申请书 oDI*\S>
application of fund 资金应用 (Sp~+#XnF
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 U .h PC3
appointed actuary 委任精算师 \eN/fTPm
appointed auditor 委任核数师；委任审计师 5)i0g
appointed trustee 委任的受托人 .u3W]5M|
appointer 委任人 nW*Oo|p~=
apportioned pro rata 按比例分摊 ZP/=R< <
apportionment 分配；分摊 $gK>R5^G>
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 E?o8
'r
apportionment formula 分摊方程式 X_8NW ,
apportionment of estate duty 遗产税的分摊 TL:RB)- <
appraisal 估价；评估 8gm[Q[
appreciable growth 可观增长 t ?'/KL
appreciable impact 显着影响 l Nt o9
appreciable increase 可观增长 )`7h,w
J[1
appreciation 增值；升值 {moNtzE;
appreciation against other currencies 相对其他货币升值 =B %e0M
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 DTVnQC
appreciation tax 增值税 F4gc_>{|
appropriation 拨款；拨用；拨付 Vo8"/]_h
appropriation account 拨款帐目 3iL&;D
Appropriation Bill 拨款法案 gcF><i6
appropriation-in-aid system 补助拨款办法
&" n9,$
approved assets 核准资产 eA^|B zU
approved basket stock 认可一篮子证券 9DKB+ K.1
approved budget 核准预算 !Ve3:OZ.nO
approved charitable donation 认可慈善捐款 -e\56%\~_
approved charitable institution 认可慈善机构 K6hN N$F!
approved currency 核准货币；认可货币 s xa
(
approved estimates 核准预算 #+nv,?@
approved estimates of expenditure 核准开支预算 {u3u%^E;R
approved overseas insurer 核准海外保险人 p4_uY7^6
approved overseas trust company 核准海外信托公司 m q9
&To!
approved pooled investment fund 核准汇集投资基金 j` l
K}
approved provident fund scheme 认可公积金计划 Z] }@#/
n
approved provision 核准拨款 X[ 6 z
approved redeemable share 核准可赎回股份 ^[akB|#\9
approved regional stock 认可地区性证券 7|Y8^T
s
approved retirement scheme 认可退休金计划 v 0H#\p
approved subordinated loan 核准附属贷款 bc - }Qn
arbitrage 套戥；套汇；套利 vkmR
cX:/
arbitrageur 套戥者；套汇者 /% 1l J
D
arbitrary amount 临时款项 XE\bZc
arrangement 措施；安排；协定 <{uIB;P
arrears 欠款 Mq$=z sj
arrears of pay 欠付薪酬 5o #8DIal
arrears of revenue 逾期未收税款；逾期未收的帐项 <0}'#9>O
articles of association 组织章程；组织细则；组织章程细则 H;E{Fnarv
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 hi uP vi}
ascertainment of profit 确定利润 ; oE4,
"Asia Clear" “亚洲结算系统”
