allotment 分配；配股 c>_ti +
allotment notice 股份配售通知；配股通知 nF <K84
allotment of shares 股份分配 hv|a8=U!R
allowable 可获宽免；免税的 ]#)(D-
i
allowable business loss 可扣除的营业亏损 yYA*5
7^A
allowable expenses 可扣税的支出 g"m'
C6;
allowance 免税额；津贴；备抵；准备金 .|
4P
:r
allowance for debts 债项的免税额 $[>{s9E
allowance for depreciation by wear and tear 耗损折旧免税额 .Vbd-jr'M
allowance for funeral expenses 殡殓费的免税额 {dpC;jsW1
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 bC
` <A
allowance for repairs and outgoings 修葺及支出方面的免税额 .~f )4'T 9
allowance to debtor 给债务人的津贴 o5o myMN
alteration of capital 资本更改 (,U|H`
alternate trustee 候补受托人 6]brL.eGj
amalgamation 合并 2/&=:,"t,B
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ba|xf@=&
ambit of charges 征税范围；收费范围 xE:jcA
d$}
amended valuation 经修订的估值 ]<;7ZNG"Y5
American Commodities Exchange 美国商品交易所 7g\v (P
American Express Bank Limited 美国运通银行 ; llPM`)
American Stock Exchange 美国证券交易所 #n> U7j9`O
amortization 摊销 41X`.
amount due from banks 存放银行同业的款项 4&mY-N7A
amount due from banks abroad 存放海外银行同业的款项 V~*Gk! +f
amount due from holding companies 控股公司欠款 FS1\`#Bm)
amount due from local banks 存放本港银行同业的款项 r%U6,7d =)
amount due to banks 银行同业的存款 \sNgs#{7E7
amount due to banks abroad 海外银行同业的存款 @]l|-xGCWn
amount due to holding companies 控股公司存款 NUV">i.(
amount due to local banks 本港银行同业的存款 _J1\c ~ke"
amount due to outport banks 外埠银行同业的存款 )p\`H;7*V4
amount for note issue 发行纸币的款额 rl|'.~mc
amount of bond 担保契据的款额 >v+1 v
amount of consideration 代价款额 Hr?lRaV
amount of contribution 供款数额 QLY;@-jF$
amount of indebtedness 负债款额 N%dY.F k
amount of principal of the loan 贷款本金额 q\EYsN </;
amount of rates chargeable 应征差饷数额 MB)<@.A0
amount of share capital 股本额 J@5iD
amount of sums assured 承保款额 <_Yd N)x
amount of variation 变动幅度 ZmsYRk~@-
amount of vote 拨款数额 Tb i?AJa}
amount payable 应付款额 1&bo D\ 7
amount receivable 应收款额 q} e#L6cM
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %1i:*~g
analysis 分析 D 6bYg `
ancillary risk 附属风险 "\o#YC
annual account 周年帐目；周年帐目报表；年度决算；年结 \s)MN s
annual accounting date 年结日期 hEZvi
annual allowance 每年免税额；年积金；年度津贴；年津 *tqD:hiF
annual balance 年度余额 ]}L'jK
0
annual disposable income 每年可动用收入 <2pp6je\0s
annual estimates 周年预算 wn[)/*(,$(
annual fee 年费 ##jJa SxG
annual general meeting 周年大会 h#YO;m2wd
annual growth rate 年增率；每年增长率 X:W\E eH
annual long-term supplement 长期个案每年补助金 $g>bp<
9v4
annual pensionable emolument 可供计算退休金的年薪 4S26TgY
annual report 年报 JvAXLT
Annual Report on the Consumer Price Index 《消费物价指数年报》 ' [$KG
annual return 周年报表；周年申报表；每年报税表格 # /YS
Annual Return Rules 《周年报表规则》 IBa0O|* 6
annual review of consumer prices 每年消费物价回顾 y0xBNhev
annual roll-forward basis 逐年延展方式 #}^waYAk)
annual salary 年薪 lh;fqn`
annual statement 年度报表；年度决算表 fI` Ez!w0
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 KrGl}|
annuitant 年金受益人 yj:@Fg-3g
annuity 年金 ?}?"m:=
annuity contract 年金合约 5;)^o3X >
annuity on human life 人寿年金 x1 |/
antecedent debt 先前的债项 D6Vd gU|
ante-dated cheque 倒填日期支票 1V2]@VQF
anticipated expenditure 预期开支 .z#eYn% d
anticipated net profit 预期纯利 PNm@mC_fh
anticipated revenue 预期收入 D
tANb^
anti-inflation measure 反通货膨胀措施 HYdM1s6vo
anti-inflationary stance 反通货膨胀立场 (_pw\zk >
apparent deficit 表面赤字 2^'Ec:|f
apparent financial solvency 表面偿债能力 }d. X2?
apparent partner 表面合伙人 XUP{]w`.Z
application for personal assessment 个人入息课税申请书 6{ )pF
application of fund 资金应用 V lx.C~WYn
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 d|R-K7 ~~
appointed actuary 委任精算师 yY8zTWji_
appointed auditor 委任核数师；委任审计师 [5&k{*}}
appointed trustee 委任的受托人 j @4MV^F2c
appointer 委任人 z6` 0 Uv~
apportioned pro rata 按比例分摊 qx#M6\L!
apportionment 分配；分摊 9^/Y7Wp/@
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )c11_1;
apportionment formula 分摊方程式 QT c{7&
apportionment of estate duty 遗产税的分摊 gAq K/9;
appraisal 估价；评估 $#rkvG_w
appreciable growth 可观增长 &PJ;B)b
appreciable impact 显着影响 `N tW+v
appreciable increase 可观增长 Z#.d7B"
appreciation 增值；升值 }#7 l-@{<
appreciation against other currencies 相对其他货币升值 qm_l#
u6
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 znrO~OK
appreciation tax 增值税 6w<rSU d'
appropriation 拨款；拨用；拨付 y]Nk^ga:U6
appropriation account 拨款帐目 N}#Rw2Vl
Appropriation Bill 拨款法案 Q"I(3 tp9[
appropriation-in-aid system 补助拨款办法 uX-^ 9t
approved assets 核准资产 a#]V|
1*O
approved basket stock 认可一篮子证券 .2%t3ul[
approved budget 核准预算 6 /<Hx@r (
approved charitable donation 认可慈善捐款 _*H Hdd5I
approved charitable institution 认可慈善机构 ^}P94( oz
approved currency 核准货币；认可货币 1 iox0
approved estimates 核准预算 J$6WU z:?
approved estimates of expenditure 核准开支预算 H4ie$/[$8
approved overseas insurer 核准海外保险人 n$2oM5<
approved overseas trust company 核准海外信托公司 VJ\q p%
approved pooled investment fund 核准汇集投资基金 >N#Nz
0|(
approved provident fund scheme 认可公积金计划 l 73%
y
approved provision 核准拨款 WVR/0l &bU
approved redeemable share 核准可赎回股份 'xta/@Sq
approved regional stock 认可地区性证券 mo^E8t.
approved retirement scheme 认可退休金计划 e%e.|+
approved subordinated loan 核准附属贷款 c!E{fS P
arbitrage 套戥；套汇；套利 JtO}i{A
arbitrageur 套戥者；套汇者 ?3~ t%Q`
arbitrary amount 临时款项 ) p>
Cf_[.
arrangement 措施；安排；协定
anS ZWQ
arrears 欠款 S${% T$>
arrears of pay 欠付薪酬 R3G\Gchd
arrears of revenue 逾期未收税款；逾期未收的帐项 ;+DEU0|pe
articles of association 组织章程；组织细则；组织章程细则 }Nr6oUn
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ZbC$Fk,,I&
ascertainment of profit 确定利润 }W^@mi
"Asia Clear" “亚洲结算系统”
