allotment 分配；配股 v'tk: Hm1
allotment notice 股份配售通知；配股通知 P_U-R%f
allotment of shares 股份分配 -f=h L7NW
allowable 可获宽免；免税的 CgC wM=!r
allowable business loss 可扣除的营业亏损 |sz9l/,lG
allowable expenses 可扣税的支出 |{T2|iJI
allowance 免税额；津贴；备抵；准备金 J7xmf,76w
allowance for debts 债项的免税额 >^&+,*tsS4
allowance for depreciation by wear and tear 耗损折旧免税额 T^_9R
;
allowance for funeral expenses 殡殓费的免税额 "Cb<~Dy
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 >.|gmo>b
allowance for repairs and outgoings 修葺及支出方面的免税额 *b EsWeP
allowance to debtor 给债务人的津贴 ~@JC1+
alteration of capital 资本更改 {W]
jVh p
alternate trustee 候补受托人 'S" F=)*-
amalgamation 合并 5mU_S\)4:z
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 wG
O)!u 4
ambit of charges 征税范围；收费范围 v &n &i?
amended valuation 经修订的估值 iq$/ 6!t
American Commodities Exchange 美国商品交易所 WmA578|l!
American Express Bank Limited 美国运通银行 Fm "$W^H
American Stock Exchange 美国证券交易所 5oS\ uX|
amortization 摊销 \~PFD%]:3
amount due from banks 存放银行同业的款项 MXb(Z9)]kw
amount due from banks abroad 存放海外银行同业的款项 jTnu! H2o
amount due from holding companies 控股公司欠款 DZue .or
amount due from local banks 存放本港银行同业的款项 ~
4a aJ0
amount due to banks 银行同业的存款 e 3K
amount due to banks abroad 海外银行同业的存款 Cp%|Q.?
amount due to holding companies 控股公司存款 3>+;G4
amount due to local banks 本港银行同业的存款 !_@%/I6
amount due to outport banks 外埠银行同业的存款 /!h W6u5
amount for note issue 发行纸币的款额 (P ?9Jct
amount of bond 担保契据的款额 !T*izMX }
amount of consideration 代价款额 AN@Vos
Cu
amount of contribution 供款数额 '' 6
amount of indebtedness 负债款额 7F.,Xvw&@
amount of principal of the loan 贷款本金额 q`P:PRgM
amount of rates chargeable 应征差饷数额 c,@6MeKHq
amount of share capital 股本额 : R)IaJ6)
amount of sums assured 承保款额 #_d%hr~d
amount of variation 变动幅度 L6m'u6:1{
amount of vote 拨款数额 qb Q> z+c
amount payable 应付款额 ]l%j>Vb!L
amount receivable 应收款额 _D~a4tgS
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~J|0G6H
analysis 分析 Gkl#s7'
ancillary risk 附属风险 PsLCO(26
annual account 周年帐目；周年帐目报表；年度决算；年结 -Q;
w4@
annual accounting date 年结日期 iaB5t<t1r
annual allowance 每年免税额；年积金；年度津贴；年津 DxlX-
annual balance 年度余额 nV ,a|V5Xm
annual disposable income 每年可动用收入 (I$hw"%&
annual estimates 周年预算 gP3[=a"\
annual fee 年费 3r\QLIr L8
annual general meeting 周年大会 g=)@ yZ3>v
annual growth rate 年增率；每年增长率 .NKN2
annual long-term supplement 长期个案每年补助金 b|N EU-oy
annual pensionable emolument 可供计算退休金的年薪 ^N]*Zf~N?
annual report 年报 %9j]N$.V
Annual Report on the Consumer Price Index 《消费物价指数年报》 4t":Wut C
annual return 周年报表；周年申报表；每年报税表格 4T:ZEvdzf
Annual Return Rules 《周年报表规则》 zSu2B6 YU}
annual review of consumer prices 每年消费物价回顾 qVfOf\x.e
annual roll-forward basis 逐年延展方式 y.zW >Mfl
annual salary 年薪 O%Mh
g\#B
annual statement 年度报表；年度决算表 bu]bfnYi9
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 _/Hu'9432
annuitant 年金受益人 +mJAIjH
annuity 年金 0^+W"O
annuity contract 年金合约 S
C#
annuity on human life 人寿年金 F Ekx&9]
antecedent debt 先前的债项 4
QWHGh
"
ante-dated cheque 倒填日期支票 *d=pK*g
anticipated expenditure 预期开支 m\(a{x
anticipated net profit 预期纯利 %\A~w3 E
anticipated revenue 预期收入 i[B%:q:&
anti-inflation measure 反通货膨胀措施 N67m=wRx
anti-inflationary stance 反通货膨胀立场 uZfo[_g0S
apparent deficit 表面赤字 ' G&w[8mqY
apparent financial solvency 表面偿债能力 d$ !ibL#o
apparent partner 表面合伙人 `!i>fo~
application for personal assessment 个人入息课税申请书 ~%]+5^Ka]
application of fund 资金应用 L(.5: &Y=`
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 R7#B_^ $
appointed actuary 委任精算师 p |z W2L
appointed auditor 委任核数师；委任审计师 j9%=^ ZoQj
appointed trustee 委任的受托人 ' `S,d[~
appointer 委任人 j:0z/ gHp$
apportioned pro rata 按比例分摊 ?n}L+|
apportionment 分配；分摊
m 9r
X
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 k{; 2*6b0
apportionment formula 分摊方程式 J( 0c#}d
apportionment of estate duty 遗产税的分摊 .A E(D7d6
appraisal 估价；评估 )/UkJ/}j
appreciable growth 可观增长 d4lEd>Ni
appreciable impact 显着影响 um/iK}O
appreciable increase 可观增长 Ra/S 46$
appreciation 增值；升值 Lx.X#n.]T
appreciation against other currencies 相对其他货币升值 8IO4>CMkv
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _s^sZ{'2_
appreciation tax 增值税 O[!]/qP+.
appropriation 拨款；拨用；拨付 tlj
^ 0
appropriation account 拨款帐目 kxh
$R>
Appropriation Bill 拨款法案 >y5~:L
appropriation-in-aid system 补助拨款办法 |1#*`2j\=9
approved assets 核准资产 ~x2azY2DP
approved basket stock 认可一篮子证券 d;K,2
approved budget 核准预算 {a(TT)d
approved charitable donation 认可慈善捐款 y:m Xv<g
approved charitable institution 认可慈善机构 z hS\|tI
approved currency 核准货币；认可货币 F8q|$[nH
approved estimates 核准预算 XOU
9r (
approved estimates of expenditure 核准开支预算 Wh,p$|vL
approved overseas insurer 核准海外保险人 O9bIo]B
approved overseas trust company 核准海外信托公司 W 5-=,t
approved pooled investment fund 核准汇集投资基金 |Gz(q4
approved provident fund scheme 认可公积金计划 5-*/wKjLz
approved provision 核准拨款 3>ytpXUEGx
approved redeemable share 核准可赎回股份 }5`Kn}rY
approved regional stock 认可地区性证券 *~cq
(PFQ
approved retirement scheme 认可退休金计划 *&XOzaVU
approved subordinated loan 核准附属贷款 ` j9 ;9 ^
arbitrage 套戥；套汇；套利 A \LMmg
arbitrageur 套戥者；套汇者 k*J0K=U|
arbitrary amount 临时款项 r3'0{Nn+
arrangement 措施；安排；协定 umI@ej+D
arrears 欠款 #V@[<S2
arrears of pay 欠付薪酬 Lc=t,=OhGe
arrears of revenue 逾期未收税款；逾期未收的帐项 `Ps&N^[
articles of association 组织章程；组织细则；组织章程细则 L\a G.\
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 eot%T h?[
ascertainment of profit 确定利润 f<<1.4)oSV
"Asia Clear" “亚洲结算系统”
