allotment 分配；配股 ?JDZ DPVJ)
allotment notice 股份配售通知；配股通知 16)@<7b]J
allotment of shares 股份分配 -}@3
,G
allowable 可获宽免；免税的 $-YS\R\9x
allowable business loss 可扣除的营业亏损 [>::@[
allowable expenses 可扣税的支出 d_ gm'
allowance 免税额；津贴；备抵；准备金 XWZ
*{/u
allowance for debts 债项的免税额 F.ryeOJ
allowance for depreciation by wear and tear 耗损折旧免税额 #ebT$hf30
allowance for funeral expenses 殡殓费的免税额 G*uy @s:
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 B x
0^?>
allowance for repairs and outgoings 修葺及支出方面的免税额 &\4AvaeA8y
allowance to debtor 给债务人的津贴 0*YLFqN
alteration of capital 资本更改 >/nS<y>
alternate trustee 候补受托人 p}_bu@;.Z
amalgamation 合并 ZN-J!e"`
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 . ]0B=w* Z
ambit of charges 征税范围；收费范围 rBa <s
amended valuation 经修订的估值 A>(m}P
American Commodities Exchange 美国商品交易所 lidzs<W-fW
American Express Bank Limited 美国运通银行 o Q I3Yz
American Stock Exchange 美国证券交易所 yZ)GP!cM4c
amortization 摊销 {EGiGwpf
amount due from banks 存放银行同业的款项 K G6k i_
amount due from banks abroad 存放海外银行同业的款项 J!O5 `k*.C
amount due from holding companies 控股公司欠款 o)Kx:l +f
amount due from local banks 存放本港银行同业的款项 )(TaVHJR
amount due to banks 银行同业的存款 3&_O\nD
amount due to banks abroad 海外银行同业的存款 _JOrGVmD
amount due to holding companies 控股公司存款 o1YX^-<[F
amount due to local banks 本港银行同业的存款 ^%-$8sV
amount due to outport banks 外埠银行同业的存款 U(]a(k<r
amount for note issue 发行纸币的款额 &G7JGar
amount of bond 担保契据的款额 f!a[+^RB:
amount of consideration 代价款额 $r *7)/
amount of contribution 供款数额 >Jt,TMMlt
amount of indebtedness 负债款额 Enm#\(j
amount of principal of the loan 贷款本金额 b>=MG8
amount of rates chargeable 应征差饷数额 dX{|-;6vm
amount of share capital 股本额 ]?S\So+
amount of sums assured 承保款额 Pe8W Br;`
amount of variation 变动幅度 `Gzukh
amount of vote 拨款数额 =z'- B~
amount payable 应付款额 y[Zl ,v7
amount receivable 应收款额 z:-a7_
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Or=
[2@Wg
analysis 分析 ' Dv
`Gj
ancillary risk 附属风险 {[hH:
\
annual account 周年帐目；周年帐目报表；年度决算；年结 evNo(U\ C
annual accounting date 年结日期 I>o+INb:
annual allowance 每年免税额；年积金；年度津贴；年津 \{@s@VBx[
annual balance 年度余额 >J^bs &j
annual disposable income 每年可动用收入 `}#(Ze*V:
annual estimates 周年预算 8o#*0d|
annual fee 年费 ty[bIaQi
annual general meeting 周年大会 vBx*bZ
annual growth rate 年增率；每年增长率 V$%%nG uE
annual long-term supplement 长期个案每年补助金 _}R?&yO
annual pensionable emolument 可供计算退休金的年薪 `G&W%CHB
annual report 年报 ]+;1)
Annual Report on the Consumer Price Index 《消费物价指数年报》 7Y sB wo
annual return 周年报表；周年申报表；每年报税表格 H|k! 5W^
Annual Return Rules 《周年报表规则》 zQM3n
=y
annual review of consumer prices 每年消费物价回顾 EGL1[7It`
annual roll-forward basis 逐年延展方式 ]\w0u7}
annual salary 年薪 ^
}Rqe
annual statement 年度报表；年度决算表 }Iz'#I
Xx
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 e}y oy+9
annuitant 年金受益人 0H,1"~,w]
annuity 年金 *`OgwMr)M
annuity contract 年金合约 ,IoPK!5xy
annuity on human life 人寿年金 eB X#^
antecedent debt 先前的债项 .ii9-+_
ante-dated cheque 倒填日期支票 { 2G 9>'
anticipated expenditure 预期开支 Jaz|b`KDj
anticipated net profit 预期纯利 Xd/gvg{??0
anticipated revenue 预期收入 PhW< )B]
anti-inflation measure 反通货膨胀措施 H$TYp
anti-inflationary stance 反通货膨胀立场 n.jF :
apparent deficit 表面赤字 x=Z\c,@O
apparent financial solvency 表面偿债能力 opxVxjTT#
apparent partner 表面合伙人 sc'QNhrW
application for personal assessment 个人入息课税申请书 }VxbO8\b(
application of fund 资金应用 a)=WDRk
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 Cv862k P
appointed actuary 委任精算师 ~L(=-B`Ow
appointed auditor 委任核数师；委任审计师 yep`~``_
appointed trustee 委任的受托人 s8Kf$E^?e.
appointer 委任人 ss6 3/
apportioned pro rata 按比例分摊 x4|> HY<p?
apportionment 分配；分摊 //cj$}Rn!
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 p>4$&-
apportionment formula 分摊方程式 #mwV66'H
apportionment of estate duty 遗产税的分摊 <6
^MVaD
appraisal 估价；评估 y%)5r}S^
appreciable growth 可观增长 P5/K?I~/So
appreciable impact 显着影响 S'M=P_-7
appreciable increase 可观增长 w='1 uV<6
appreciation 增值；升值 q(<#7 spz
appreciation against other currencies 相对其他货币升值 +^tq?PfE
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 yL/EIN
appreciation tax 增值税 Jv1igA21_h
appropriation 拨款；拨用；拨付 !]1X0wo\
appropriation account 拨款帐目 #R$d6N[H
Appropriation Bill 拨款法案 +shT}$cb1
appropriation-in-aid system 补助拨款办法 y;Xb." e~
approved assets 核准资产 ._@Scd
approved basket stock 认可一篮子证券 3|zqEGT*
approved budget 核准预算 j~,7JJ
(y
approved charitable donation 认可慈善捐款 @k:f(c
approved charitable institution 认可慈善机构 IPm
SkK
approved currency 核准货币；认可货币 f D+'{ivN4
approved estimates 核准预算 $G/ h-6+8
approved estimates of expenditure 核准开支预算 <![tn#_
approved overseas insurer 核准海外保险人 YV t#( jl
approved overseas trust company 核准海外信托公司 9Axk- c
approved pooled investment fund 核准汇集投资基金 pFi.?|6"
approved provident fund scheme 认可公积金计划 @w&VI6
approved provision 核准拨款 hZ2!UW4'
approved redeemable share 核准可赎回股份 ,ButNB v
approved regional stock 认可地区性证券 =g4^tIYq
approved retirement scheme 认可退休金计划 RG/M-
approved subordinated loan 核准附属贷款 2KVMQH`B9
arbitrage 套戥；套汇；套利 N) ,bhYS]
arbitrageur 套戥者；套汇者 < >$`vuU
arbitrary amount 临时款项 owL>w
arrangement 措施；安排；协定 WccTR
aq
arrears 欠款 }[ LME Z
arrears of pay 欠付薪酬 ,73 kh
arrears of revenue 逾期未收税款；逾期未收的帐项 WNSf$D{p
articles of association 组织章程；组织细则；组织章程细则 dr0<K[S_
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $z,lq#zzl
ascertainment of profit 确定利润
jL8[;*^G
"Asia Clear" “亚洲结算系统”
