allotment 分配；配股 Ph7pd
allotment notice 股份配售通知；配股通知 ;:#U 6?=t
allotment of shares 股份分配 f==*"?6 \
allowable 可获宽免；免税的 oo'w-\2]p
allowable business loss 可扣除的营业亏损 :B#EqeI
allowable expenses 可扣税的支出 *Jnh";~b
allowance 免税额；津贴；备抵；准备金 `6 Y33bQ
allowance for debts 债项的免税额 5 Rz/Ri\c=
allowance for depreciation by wear and tear 耗损折旧免税额 R lg#z4m
allowance for funeral expenses 殡殓费的免税额 J6|J Wp
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 I{n; 4?
allowance for repairs and outgoings 修葺及支出方面的免税额 6c\DJ D
allowance to debtor 给债务人的津贴 | 1V2tx
alteration of capital 资本更改 5}< [[}(
alternate trustee 候补受托人 7u%a/ <
amalgamation 合并 Md9l+[@
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 vnsSy 33K
ambit of charges 征税范围；收费范围 Fe= "EDh
amended valuation 经修订的估值 G:+16XCra
American Commodities Exchange 美国商品交易所 GAU!_M5 N
American Express Bank Limited 美国运通银行 huA yjo
American Stock Exchange 美国证券交易所 Z H-5 Qy_
amortization 摊销 _'JRo%{xGX
amount due from banks 存放银行同业的款项 9 y+[o
amount due from banks abroad 存放海外银行同业的款项 w??c1)
amount due from holding companies 控股公司欠款 Yn 1?#%%
amount due from local banks 存放本港银行同业的款项 xURw,
amount due to banks 银行同业的存款 x YT}>#[
amount due to banks abroad 海外银行同业的存款 [-VGArD[k,
amount due to holding companies 控股公司存款 h
PPB45^
amount due to local banks 本港银行同业的存款 V<
-htV
amount due to outport banks 外埠银行同业的存款 T'R,vxP)\
amount for note issue 发行纸币的款额 =x4a~=HX
amount of bond 担保契据的款额 b7'F| h^
amount of consideration 代价款额 3i(J on/p
amount of contribution 供款数额 vXubY@k2
amount of indebtedness 负债款额 F"BL #
g66
amount of principal of the loan 贷款本金额 eUs-5
L
amount of rates chargeable 应征差饷数额 $xcv >
amount of share capital 股本额 F!R2_89iy
amount of sums assured 承保款额 ,I39&;Iq
amount of variation 变动幅度 D Q 5W6W
amount of vote 拨款数额 0#`)Prop6
amount payable 应付款额 Qu}N:P9l?X
amount receivable 应收款额 8*)4"rS
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 E._hg+
(Hi
analysis 分析 ; .0LRWcJ
ancillary risk 附属风险 T&4fBMBp,%
annual account 周年帐目；周年帐目报表；年度决算；年结 WY.5K
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annual accounting date 年结日期 7sguGwg) _
annual allowance 每年免税额；年积金；年度津贴；年津 Gt'/D>FE0
annual balance 年度余额 sy.:T]ZH
annual disposable income 每年可动用收入 cyb(\ fsC
annual estimates 周年预算 YE_6OLW
annual fee 年费 \4@a
annual general meeting 周年大会 82 .HH5Z{
annual growth rate 年增率；每年增长率 &NP6%}bR`
annual long-term supplement 长期个案每年补助金 @WJf)
annual pensionable emolument 可供计算退休金的年薪 u7 u~
annual report 年报 Fv
a]
*5
Annual Report on the Consumer Price Index 《消费物价指数年报》 HqRCjD
annual return 周年报表；周年申报表；每年报税表格 Cg*kN"8q
Annual Return Rules 《周年报表规则》 P,`=]Y*
annual review of consumer prices 每年消费物价回顾 :3gFHBFDj
annual roll-forward basis 逐年延展方式 h {H]xe[Q
annual salary 年薪 /xf.\Z7<
annual statement 年度报表；年度决算表 /'"R Mq
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 [$oM
annuitant 年金受益人 ^@N`e1
annuity 年金 %\l0-RA@<
annuity contract 年金合约 Q6|@N~UeZ
annuity on human life 人寿年金 ZZwBOGVU
antecedent debt 先前的债项 _;V YF s
ante-dated cheque 倒填日期支票 ]eD [4Y\#t
anticipated expenditure 预期开支 :^ .u-bHI
anticipated net profit 预期纯利 kw;wlFU;
anticipated revenue 预期收入 acy"ct*I
anti-inflation measure 反通货膨胀措施 X J
_%!
anti-inflationary stance 反通货膨胀立场 0O^U{#*$I
apparent deficit 表面赤字 R1~ 7F{FW
apparent financial solvency 表面偿债能力 T5V$wmB\W
apparent partner 表面合伙人 JQr36U
application for personal assessment 个人入息课税申请书 S~} +ypV
application of fund 资金应用 G*=H;Upi
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~cg0J
appointed actuary 委任精算师 [@zkv)D6
appointed auditor 委任核数师；委任审计师 >7W"giWP
appointed trustee 委任的受托人 W >Kp\tD
appointer 委任人 6X ZN>#
apportioned pro rata 按比例分摊 0x6@{ 0
apportionment 分配；分摊
rA2qV
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 vevx|<9,
apportionment formula 分摊方程式 EtPgzw[#c9
apportionment of estate duty 遗产税的分摊 ,qYf#fU#7
appraisal 估价；评估 9/^d~ ZO
appreciable growth 可观增长 FmR\`yY_,
appreciable impact 显着影响 &4[<F"W>47
appreciable increase 可观增长 "^!j5f Z
appreciation 增值；升值 n/Or
~@pHD
appreciation against other currencies 相对其他货币升值 x [Hhj'
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 40 rZ~!}
appreciation tax 增值税 YqkA&qL]#;
appropriation 拨款；拨用；拨付 + I?Qg
appropriation account 拨款帐目 %jpH:-8'2
Appropriation Bill 拨款法案 x={kjym L
appropriation-in-aid system 补助拨款办法 Cnk#Ioz
approved assets 核准资产 _%XbxP6rH
approved basket stock 认可一篮子证券 D_ zcOq9
approved budget 核准预算 wX@H
&)<s
approved charitable donation 认可慈善捐款 uTxX`vH@!
approved charitable institution 认可慈善机构 x!Y( Y=i>
approved currency 核准货币；认可货币 7Z9.z 4\
approved estimates 核准预算 '! #On/
approved estimates of expenditure 核准开支预算 0,+EV,
approved overseas insurer 核准海外保险人 u 87=q^$
approved overseas trust company 核准海外信托公司 uF.Q " ,<
approved pooled investment fund 核准汇集投资基金 L)@`58Eil
approved provident fund scheme 认可公积金计划 &`-_)~5]
approved provision 核准拨款 `NTM%# w
approved redeemable share 核准可赎回股份 7O]J^H+7
approved regional stock 认可地区性证券 Bi %Z2/
approved retirement scheme 认可退休金计划 !>?4[|?n<
approved subordinated loan 核准附属贷款 @263)`
9G
arbitrage 套戥；套汇；套利 V}j %gy`
arbitrageur 套戥者；套汇者 Zjw!In|vC
arbitrary amount 临时款项 EolE?g@l8
arrangement 措施；安排；协定 nYo
&x'
arrears 欠款 xn0s`I[
arrears of pay 欠付薪酬 Ka[Sm|-q
arrears of revenue 逾期未收税款；逾期未收的帐项 v/QEu^C
articles of association 组织章程；组织细则；组织章程细则 vQ?MM&6
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &h98.A*&
ascertainment of profit 确定利润 gNG0k$nP
"Asia Clear" “亚洲结算系统”
