allotment 分配；配股 P9c1
NX\-
allotment notice 股份配售通知；配股通知 8ciLzyrY*
allotment of shares 股份分配 f+d{^-
allowable 可获宽免；免税的 M 3^p,[9r#
allowable business loss 可扣除的营业亏损 ~_K
allowable expenses 可扣税的支出 i
cZQv]
allowance 免税额；津贴；备抵；准备金 1 %*X,E
allowance for debts 债项的免税额 Q_ $AGF
allowance for depreciation by wear and tear 耗损折旧免税额 &Zov9o:gx
allowance for funeral expenses 殡殓费的免税额 9[:nW p^
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 k (Ow.nkb
allowance for repairs and outgoings 修葺及支出方面的免税额 h~dM*yo;
allowance to debtor 给债务人的津贴 [QeKT8
alteration of capital 资本更改 <>-UPRw qI
alternate trustee 候补受托人 ,TL~];J'
amalgamation 合并 `W"-jz5#=
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;DGp7f #9
ambit of charges 征税范围；收费范围 u+{5c5_
amended valuation 经修订的估值 |%$d/<<PZ
American Commodities Exchange 美国商品交易所 y:1?~R
American Express Bank Limited 美国运通银行 |>VHV} 4)<
American Stock Exchange 美国证券交易所 =uD2j9!"7
amortization 摊销
i2y?CI
amount due from banks 存放银行同业的款项 2t_E\W7w+
amount due from banks abroad 存放海外银行同业的款项 }V`Fz' ,lZ
amount due from holding companies 控股公司欠款 9 ) wjVk
amount due from local banks 存放本港银行同业的款项 2PRGw
K/
amount due to banks 银行同业的存款
CvlAn7r,@
amount due to banks abroad 海外银行同业的存款 9gjx!t>`H
amount due to holding companies 控股公司存款 vG<Mz?wr
amount due to local banks 本港银行同业的存款 >5 Ce/P'R
amount due to outport banks 外埠银行同业的存款 _w)0r}{
amount for note issue 发行纸币的款额 xU)~)eK
amount of bond 担保契据的款额 2H4+D)
amount of consideration 代价款额 wjpkh~ qo
amount of contribution 供款数额 LM0 TSB?
amount of indebtedness 负债款额 w:pc5N>we0
amount of principal of the loan 贷款本金额 x!S8'
amount of rates chargeable 应征差饷数额 I_v]^>Xw
amount of share capital 股本额 I4u'b?*
je
amount of sums assured 承保款额 CKj3-rcF(
amount of variation 变动幅度 <;M 6s~
amount of vote 拨款数额 K{HdqmxL.I
amount payable 应付款额 x}72jJ
e`
amount receivable 应收款额 't F<7\!
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 u{8Wu;
analysis 分析 2_U H, n
ancillary risk 附属风险 g=a-zg9LX
annual account 周年帐目；周年帐目报表；年度决算；年结 B,}%1+*
annual accounting date 年结日期 3"%:S_[
annual allowance 每年免税额；年积金；年度津贴；年津 I9B B<~4o
annual balance 年度余额 z.#gpTXD
annual disposable income 每年可动用收入 D,]m7 yFT
annual estimates 周年预算 owQLAV
annual fee 年费 tBdvk>d
annual general meeting 周年大会 8>
Gp #T
annual growth rate 年增率；每年增长率 m_oBV|v{
annual long-term supplement 长期个案每年补助金 ==Ju2D?%
annual pensionable emolument 可供计算退休金的年薪 ^k~{6S,
annual report 年报 k?1cx Y s
Annual Report on the Consumer Price Index 《消费物价指数年报》 <4^a (Zh
annual return 周年报表；周年申报表；每年报税表格 lkBab$ S)
Annual Return Rules 《周年报表规则》 cND2(< jx:
annual review of consumer prices 每年消费物价回顾 %J3#4gG^v
annual roll-forward basis 逐年延展方式 bSBI[S
annual salary 年薪 <#sB ;
annual statement 年度报表；年度决算表 \U p<m>3\
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 bMf +/n
annuitant 年金受益人 1 BVi vEG
annuity 年金 <Eq^r h
annuity contract 年金合约 %/s:G
)
annuity on human life 人寿年金 y%p&g
antecedent debt 先前的债项 =v1s@5 ;~
ante-dated cheque 倒填日期支票 Z
5_MSPm
anticipated expenditure 预期开支 +n1}({7m
anticipated net profit 预期纯利 H<dm
;cU
anticipated revenue 预期收入 Z3"f7 l6
anti-inflation measure 反通货膨胀措施 /\h&t6B1
anti-inflationary stance 反通货膨胀立场 kVZ>Dc2M
apparent deficit 表面赤字 B
+_D*a
apparent financial solvency 表面偿债能力 X=_N7!
apparent partner 表面合伙人 h?fv
:^vSi
application for personal assessment 个人入息课税申请书 oQFpIX;\m
application of fund 资金应用 fytgS(?I'
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 \ /lH]u\x
appointed actuary 委任精算师 {
H"xC~.
appointed auditor 委任核数师；委任审计师 ;w[|IRa
appointed trustee 委任的受托人 ( 8k3z`
appointer 委任人 O zY&^:>
apportioned pro rata 按比例分摊 ?5"~V^L3
apportionment 分配；分摊 A
.*}<
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 dorZ O2Uc
apportionment formula 分摊方程式 : E ]A51
apportionment of estate duty 遗产税的分摊 @I #@%"AW
appraisal 估价；评估 W RL &tz
appreciable growth 可观增长 hZ5h(CQ?"#
appreciable impact 显着影响 3>/Yku )t
appreciable increase 可观增长 &`0heJ
5Yn
appreciation 增值；升值 tJ[Hcx*N
appreciation against other currencies 相对其他货币升值 jcv3ES^
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 cMI QbBM
appreciation tax 增值税 ;&?N uK
appropriation 拨款；拨用；拨付 tb^3-ZUb
appropriation account 拨款帐目 L0_R2E
A
Appropriation Bill 拨款法案 @R(6w {h9
appropriation-in-aid system 补助拨款办法 #2{ } ;)
approved assets 核准资产 G S4!c8>
approved basket stock 认可一篮子证券 ci6j"nKci
approved budget 核准预算 U vxJ _
approved charitable donation 认可慈善捐款 s0
qA8`Yu
approved charitable institution 认可慈善机构 r68'DJ&m3
approved currency 核准货币；认可货币 VO/"
ot
approved estimates 核准预算 dG
TAZ(1W
approved estimates of expenditure 核准开支预算
WwPf z<I
approved overseas insurer 核准海外保险人 ; Rt?&&W
approved overseas trust company 核准海外信托公司 VctAQ|h^
approved pooled investment fund 核准汇集投资基金 dEJ>8e8
approved provident fund scheme 认可公积金计划 XM>ByfD{
approved provision 核准拨款 > & \QLo[5
approved redeemable share 核准可赎回股份 7Oru{BQ">
approved regional stock 认可地区性证券 gNo.&G
[
approved retirement scheme 认可退休金计划 r[J gCj+$&
approved subordinated loan 核准附属贷款 5<Xq7|Jt
arbitrage 套戥；套汇；套利 v.c2(w/P
arbitrageur 套戥者；套汇者 iw1 2x:
arbitrary amount 临时款项 y`! 3Z} 7
arrangement 措施；安排；协定 "#qyX[\
arrears 欠款 C$b$)uI;
arrears of pay 欠付薪酬 zgJ%Z r!~
arrears of revenue 逾期未收税款；逾期未收的帐项 |*e
>hk
articles of association 组织章程；组织细则；组织章程细则 GadQ \>
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 GNT1FR
ascertainment of profit 确定利润 Ck/4 h Z
"Asia Clear" “亚洲结算系统”
