allotment 分配；配股 6
V*@
{
allotment notice 股份配售通知；配股通知 `-qSvjX
allotment of shares 股份分配 2W$c%~j$2
allowable 可获宽免；免税的 )}]<o
|'
allowable business loss 可扣除的营业亏损 K>w}(td
allowable expenses 可扣税的支出 Ep.,2H
allowance 免税额；津贴；备抵；准备金 (
y'i{:B
allowance for debts 债项的免税额 :&#hjeltt
allowance for depreciation by wear and tear 耗损折旧免税额 3E y#?
allowance for funeral expenses 殡殓费的免税额 n|yl 3v
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 m:/ nw,
allowance for repairs and outgoings 修葺及支出方面的免税额 yQM7QLbTk
allowance to debtor 给债务人的津贴 uy~5!i&
alteration of capital 资本更改 ubj
~
ULA
alternate trustee 候补受托人 4~ZQsw `
amalgamation 合并 0F
0V JE
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9Rb-QI
ambit of charges 征税范围；收费范围 3@XCP- `
amended valuation 经修订的估值 gE`G3kgn{
American Commodities Exchange 美国商品交易所 t \Fc <
American Express Bank Limited 美国运通银行 X+? *Tw!\
American Stock Exchange 美国证券交易所 $_@~t$
amortization 摊销 ](x
4q
amount due from banks 存放银行同业的款项 3k5M ty
amount due from banks abroad 存放海外银行同业的款项 L!3{ASIN0
amount due from holding companies 控股公司欠款 "z=A=~~<{
amount due from local banks 存放本港银行同业的款项 J=Ak+ J
amount due to banks 银行同业的存款 h"
P4
amount due to banks abroad 海外银行同业的存款 gmj
a2F,
amount due to holding companies 控股公司存款 V`pTl3
amount due to local banks 本港银行同业的存款 DN&ZRA
amount due to outport banks 外埠银行同业的存款 V4l`Alr\L
amount for note issue 发行纸币的款额 !5? #^q
amount of bond 担保契据的款额 r*0a43mC1
amount of consideration 代价款额
OMvwmm
amount of contribution 供款数额 gupB8 .!
amount of indebtedness 负债款额 n-}:D<\7
amount of principal of the loan 贷款本金额 aVz<RS
amount of rates chargeable 应征差饷数额 eW1$;.^
amount of share capital 股本额
S`U Gk
amount of sums assured 承保款额 ^G~W}z?-
amount of variation 变动幅度 ^h1VCyoR*
amount of vote 拨款数额 G|4 v
nI S
amount payable 应付款额 cx _[Y
amount receivable 应收款额 (W5E\hjJ
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 v" F.<Q
analysis 分析 ]^3_eHa^d
ancillary risk 附属风险 H{\tQ->(2
annual account 周年帐目；周年帐目报表；年度决算；年结 5l=B,%s
annual accounting date 年结日期 |n}W^}S5
annual allowance 每年免税额；年积金；年度津贴；年津 SL hki)|
annual balance 年度余额 K.*?\)&
annual disposable income 每年可动用收入 HdJLD+k /
annual estimates 周年预算 ^;6~=@#*C
annual fee 年费 Jk}L+X
vv
annual general meeting 周年大会 Mpk^e_9`<
annual growth rate 年增率；每年增长率 3+E J %
annual long-term supplement 长期个案每年补助金 ,b-wo
annual pensionable emolument 可供计算退休金的年薪 U4 m[@wF
annual report 年报 k {s#wJA
Annual Report on the Consumer Price Index 《消费物价指数年报》 vk5pnCM^3
annual return 周年报表；周年申报表；每年报税表格 [YHvy fk~_
Annual Return Rules 《周年报表规则》 `]
LaX&u
annual review of consumer prices 每年消费物价回顾 o*qEAy ?
annual roll-forward basis 逐年延展方式 8!VjXj"
annual salary 年薪 >-s}1*^=oD
annual statement 年度报表；年度决算表 ' uo `-Y
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 ~BERs;4
annuitant 年金受益人 `RthX\Tof
annuity 年金 Jtd@8fVi
annuity contract 年金合约 1.p?P]
.
annuity on human life 人寿年金 j /)cdP
antecedent debt 先前的债项 $- =aqUU
ante-dated cheque 倒填日期支票 "*RCV6{
anticipated expenditure 预期开支 i>ORCOOU
anticipated net profit 预期纯利 9`4h"
9dO
anticipated revenue 预期收入 7Kk rfJqN
anti-inflation measure 反通货膨胀措施 <j ;HRm
anti-inflationary stance 反通货膨胀立场 D8m?`^Zz
apparent deficit 表面赤字 R>/M>*C
apparent financial solvency 表面偿债能力 3a!/EP
apparent partner 表面合伙人 ~e
6yaX8S
application for personal assessment 个人入息课税申请书 Co[[6pt~
application of fund 资金应用 7 z<!2
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 -fL|e/
appointed actuary 委任精算师 6|T{BOW!d
appointed auditor 委任核数师；委任审计师 UM| GX
appointed trustee 委任的受托人 I;P?P5H
appointer 委任人 E0xUEAO
apportioned pro rata 按比例分摊 q E$ .a[
apportionment 分配；分摊 ~q4DePVE
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 iN`/pW/JE
apportionment formula 分摊方程式 n
'P:
apportionment of estate duty 遗产税的分摊 :]y;t/
appraisal 估价；评估 oxO}m7 ULH
appreciable growth 可观增长 +}m j6 I
appreciable impact 显着影响 AU87cqq
appreciable increase 可观增长 *X niF~M
appreciation 增值；升值 W.MJyem
appreciation against other currencies 相对其他货币升值 & \< RVE
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :vurU$\
appreciation tax 增值税 P%ZWm=lg
appropriation 拨款；拨用；拨付 mKe{y.
appropriation account 拨款帐目 k\ I$ve"*
Appropriation Bill 拨款法案 Zr}`W \
appropriation-in-aid system 补助拨款办法 5Hr(9 )
approved assets 核准资产 *9PS 2*n
approved basket stock 认可一篮子证券 2<ef&?ljk
approved budget 核准预算 YLSG
5vF+
approved charitable donation 认可慈善捐款 MYN1 zYT6j
approved charitable institution 认可慈善机构 B{)Du
:)
approved currency 核准货币；认可货币 h@{@OAu?
approved estimates 核准预算 v|{*y
approved estimates of expenditure 核准开支预算 =;Wkg4\5
approved overseas insurer 核准海外保险人 Y] P}7GZ
approved overseas trust company 核准海外信托公司 Tw!x*
approved pooled investment fund 核准汇集投资基金 / jj!DO#
approved provident fund scheme 认可公积金计划 U}gYZi;;$
approved provision 核准拨款 De>pIN;B>
approved redeemable share 核准可赎回股份 Z
NCq /
approved regional stock 认可地区性证券 yt !K|g
approved retirement scheme 认可退休金计划 l'
"<
approved subordinated loan 核准附属贷款 6bHj<6>MX
arbitrage 套戥；套汇；套利 Rx`0VQ
arbitrageur 套戥者；套汇者 J,7_5V@jJ
arbitrary amount 临时款项 ;A- Ef
arrangement 措施；安排；协定 l;|1C[V
arrears 欠款 8=2)I.
arrears of pay 欠付薪酬 0;XnNz3&
arrears of revenue 逾期未收税款；逾期未收的帐项 } >0UaK
articles of association 组织章程；组织细则；组织章程细则 :$}67b)MO
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 DD~8:\QD
ascertainment of profit 确定利润 .0a$
E`V=D
"Asia Clear" “亚洲结算系统”
