allotment 分配；配股 qb[hKp5K6
allotment notice 股份配售通知；配股通知 @ eJ8wf]
allotment of shares 股份分配 %T]$kF++&
allowable 可获宽免；免税的 A, F~*LXm
allowable business loss 可扣除的营业亏损 v#x`c_
allowable expenses 可扣税的支出 t+a.,$U
allowance 免税额；津贴；备抵；准备金 M z &/.A
allowance for debts 债项的免税额 6FzB-],
allowance for depreciation by wear and tear 耗损折旧免税额 D^4nT,&8
allowance for funeral expenses 殡殓费的免税额 36Lkcda[
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
j{lurb)y
allowance for repairs and outgoings 修葺及支出方面的免税额 ,<IomA:q4
allowance to debtor 给债务人的津贴 :^ywc O
alteration of capital 资本更改 &%
rM|
alternate trustee 候补受托人
2yJ{B
amalgamation 合并 YVc cO~!8
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 n5=U.r
ambit of charges 征税范围；收费范围 \96\!7$@O
amended valuation 经修订的估值 qHZD o[
American Commodities Exchange 美国商品交易所 PcC@}3
American Express Bank Limited 美国运通银行 2 {?]W/&fS
American Stock Exchange 美国证券交易所 ]L~NYe9
amortization 摊销 RiQ ]AsTtl
amount due from banks 存放银行同业的款项 9:p-F+
amount due from banks abroad 存放海外银行同业的款项 P7F"#R 0QB
amount due from holding companies 控股公司欠款 }@q/.Ct! x
amount due from local banks 存放本港银行同业的款项 e' M&Eh
amount due to banks 银行同业的存款 ~5+RK16
amount due to banks abroad 海外银行同业的存款 y7hDMQ c'
amount due to holding companies 控股公司存款 a qEZhMy
amount due to local banks 本港银行同业的存款 )I&.6l!#
amount due to outport banks 外埠银行同业的存款 WnG 2\(U
amount for note issue 发行纸币的款额 J$51z
amount of bond 担保契据的款额 b7>'ARdbzX
amount of consideration 代价款额 Rq}lW.<r
amount of contribution 供款数额 N[@H107`
amount of indebtedness 负债款额 k7iko {5D
amount of principal of the loan 贷款本金额 $6 Q^u r:
amount of rates chargeable 应征差饷数额 o,WjM[e
amount of share capital 股本额 I]C
Y>'
amount of sums assured 承保款额 }O*` I(
amount of variation 变动幅度 qS\#MMsTd
amount of vote 拨款数额 CFh9@Nx
amount payable 应付款额 _;03R {e*
amount receivable 应收款额 bVUIeX'
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |B FzTz,o
analysis 分析 / :F^*]
ancillary risk 附属风险 ?Ujg.xo\
annual account 周年帐目；周年帐目报表；年度决算；年结 ol"|?*3q
annual accounting date 年结日期 J[<Zy^"Y;
annual allowance 每年免税额；年积金；年度津贴；年津 w*6b%h%ww
annual balance 年度余额 14 & KE3`
annual disposable income 每年可动用收入 jM\{*!7b
annual estimates 周年预算 Sy VGm@
annual fee 年费 c9nR&m8(+
annual general meeting 周年大会 bq ED5;d'#
annual growth rate 年增率；每年增长率 VVDN3
annual long-term supplement 长期个案每年补助金 tq5
9w
annual pensionable emolument 可供计算退休金的年薪 bvtpqI QZ
annual report 年报 o=YOn&@%
Annual Report on the Consumer Price Index 《消费物价指数年报》 ZHK>0>;
annual return 周年报表；周年申报表；每年报税表格 WrGA7&!+
Annual Return Rules 《周年报表规则》 dO8 2T3T
annual review of consumer prices 每年消费物价回顾 Z8 v 8@Y
annual roll-forward basis 逐年延展方式
-qj[ck(y
annual salary 年薪 (j'\h/
annual statement 年度报表；年度决算表 %(6IaqJ[
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 F_*']: p
annuitant 年金受益人 V^,gpTyv*
annuity 年金 fF)Q;~_VA
annuity contract 年金合约 N_T5sZ\
annuity on human life 人寿年金 -!XG>Z
antecedent debt 先前的债项 /Q3>w -h
ante-dated cheque 倒填日期支票 V#oz~G MB
anticipated expenditure 预期开支 c;kU|_
anticipated net profit 预期纯利 |H
t5a.
anticipated revenue 预期收入 [8 Pt$5]^
anti-inflation measure 反通货膨胀措施 * Y(59J2
anti-inflationary stance 反通货膨胀立场 J|BElBY
apparent deficit 表面赤字 B2 [f1IMI
apparent financial solvency 表面偿债能力 B!/kC)bF:
apparent partner 表面合伙人 Hi09?AX
application for personal assessment 个人入息课税申请书 57
q=
application of fund 资金应用 t .ulG
*
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 K} CgFBk
appointed actuary 委任精算师 6X
@z(EEL
appointed auditor 委任核数师；委任审计师 zufph S|
appointed trustee 委任的受托人 Vw I
appointer 委任人 6R bDc *
apportioned pro rata 按比例分摊 D;!sH?J@ +
apportionment 分配；分摊 v8-My1toV
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =v<w29P(g
apportionment formula 分摊方程式 3wv@wqx
apportionment of estate duty 遗产税的分摊 ]pvHs iI:
appraisal 估价；评估 h*VDd3[#
appreciable growth 可观增长 "0!h- bQN
appreciable impact 显着影响 U(f @zGV
appreciable increase 可观增长 $L^%*DkM
appreciation 增值；升值 fo,0NxF9
appreciation against other currencies 相对其他货币升值 sL A.bp.O
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 CC=I|/mBM
appreciation tax 增值税 Ln# o:" E
appropriation 拨款；拨用；拨付 Sl8+A+
appropriation account 拨款帐目 ]ltCJq
Appropriation Bill 拨款法案 :Vxt2@p {
appropriation-in-aid system 补助拨款办法 4+ hNP'e
approved assets 核准资产 o:#jvi84F
approved basket stock 认可一篮子证券 b;VIR,2
approved budget 核准预算 J920A^)j!
approved charitable donation 认可慈善捐款 ~Fb@E0 }!
approved charitable institution 认可慈善机构 MQP9^+f)O?
approved currency 核准货币；认可货币 R%3yxnM*
approved estimates 核准预算 7SHllZ
approved estimates of expenditure 核准开支预算 9CS" s_
approved overseas insurer 核准海外保险人 'Kj H|u
approved overseas trust company 核准海外信托公司 d `=
~8`
approved pooled investment fund 核准汇集投资基金 }p?,J8=-
approved provident fund scheme 认可公积金计划 @S3 L%lOH
approved provision 核准拨款 -Hm"Dx
approved redeemable share 核准可赎回股份 ={xRNNUj_
approved regional stock 认可地区性证券 1T#-1n%[k(
approved retirement scheme 认可退休金计划 MpIiHKQ
G9
approved subordinated loan 核准附属贷款 K%Bz6 ~
arbitrage 套戥；套汇；套利 ovDP nf(
arbitrageur 套戥者；套汇者 G!h7 5G20
arbitrary amount 临时款项 :AI%{EV-L
arrangement 措施；安排；协定 XGjFb4Tw7
arrears 欠款 g= ,}j]tl
arrears of pay 欠付薪酬 9b@yDq3hQ
arrears of revenue 逾期未收税款；逾期未收的帐项 ;BKU
_}k=
articles of association 组织章程；组织细则；组织章程细则 ?zbW z=nq
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
`46.!
ascertainment of profit 确定利润 W,_2JqQp
"Asia Clear" “亚洲结算系统”
