allotment 分配；配股 o'UHStk
allotment notice 股份配售通知；配股通知 !L\'Mk/=A
allotment of shares 股份分配 `1'5j "v
allowable 可获宽免；免税的 -
z C]^Ho@
allowable business loss 可扣除的营业亏损 6 $ e]i|e
allowable expenses 可扣税的支出 fD6GQ*
allowance 免税额；津贴；备抵；准备金 70i H0j )
allowance for debts 债项的免税额 ~
$aTM_4
allowance for depreciation by wear and tear 耗损折旧免税额 ( tn<
VK.
allowance for funeral expenses 殡殓费的免税额 ;L6Xs_L~
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 T_ ^C#>
allowance for repairs and outgoings 修葺及支出方面的免税额 uW[3G
allowance to debtor 给债务人的津贴 |`]oc,1h@
alteration of capital 资本更改 QrS$P09=\
alternate trustee 候补受托人 o~~ 9!\
amalgamation 合并 @ ^. *$E5
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 c f*zejbw
ambit of charges 征税范围；收费范围 <aVfJd/fT
amended valuation 经修订的估值 #<#%>Y ^
American Commodities Exchange 美国商品交易所 HF4Lqh'oco
American Express Bank Limited 美国运通银行 7*'@qjTos
American Stock Exchange 美国证券交易所 nPf' ee
amortization 摊销 /yK"t< p
amount due from banks 存放银行同业的款项 ,ep9V ,+|
amount due from banks abroad 存放海外银行同业的款项 l{EU_|q
amount due from holding companies 控股公司欠款 =~,l4g\
amount due from local banks 存放本港银行同业的款项 C_-E4I
Z)
amount due to banks 银行同业的存款 +qE
']yzm!
amount due to banks abroad 海外银行同业的存款 &z k sRX
amount due to holding companies 控股公司存款 JK^[{1
J I
amount due to local banks 本港银行同业的存款 oyQ0V94j
amount due to outport banks 外埠银行同业的存款 Mo|yv[(K ,
amount for note issue 发行纸币的款额 )0|): g
amount of bond 担保契据的款额 4K,''7N3
amount of consideration 代价款额 6Q$BUL}2?
amount of contribution 供款数额 d pn3 (
amount of indebtedness 负债款额 `vEqj v
amount of principal of the loan 贷款本金额 CK C0{J8g
amount of rates chargeable 应征差饷数额 ay[Z sQC
amount of share capital 股本额 FNJ!IkuR
amount of sums assured 承保款额 kH2oK
:lN
amount of variation 变动幅度 2FT-}w 0;
amount of vote 拨款数额 #~e
9h 9
amount payable 应付款额 + (=I8s/
amount receivable 应收款额 +2yF|/WW#
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5mIXyg 0:
analysis 分析 Oxj(g;}
ancillary risk 附属风险 '>]&r b09|
annual account 周年帐目；周年帐目报表；年度决算；年结 UT;4U;a,m
annual accounting date 年结日期 ,RN|d0dE
annual allowance 每年免税额；年积金；年度津贴；年津 T/Q==Q{W:
annual balance 年度余额 -mC:r&Y>[
annual disposable income 每年可动用收入 K P6PQgc
annual estimates 周年预算 J ";=d4Sd
annual fee 年费 -pX|U~a[
annual general meeting 周年大会 z"qv
annual growth rate 年增率；每年增长率 q\_DJ)q pn
annual long-term supplement 长期个案每年补助金 o'^phlX
annual pensionable emolument 可供计算退休金的年薪 {g@A>
annual report 年报 N x
B+?
Annual Report on the Consumer Price Index 《消费物价指数年报》 fp-m.d:|
annual return 周年报表；周年申报表；每年报税表格
2$)mC9
Annual Return Rules 《周年报表规则》 -$m@*L
annual review of consumer prices 每年消费物价回顾 /.)2d8,
annual roll-forward basis 逐年延展方式 & q L<C
annual salary 年薪 xv&S[=Dt
annual statement 年度报表；年度决算表 q xSs
~Qc
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 i P,v=pS6
annuitant 年金受益人 4JSZ0: O
annuity 年金 /pU|ZA.z'2
annuity contract 年金合约 t .L 4%1OF
annuity on human life 人寿年金 s Sy$(%
antecedent debt 先前的债项 ;YM]K R;
ante-dated cheque 倒填日期支票 R9q0,yQW
anticipated expenditure 预期开支 soxfk+
9
anticipated net profit 预期纯利 +i4P,Lp
anticipated revenue 预期收入 H}a) ^90_
anti-inflation measure 反通货膨胀措施 h-,?a_
anti-inflationary stance 反通货膨胀立场 ~R$[n.Vp k
apparent deficit 表面赤字 p4y6R4kyT
apparent financial solvency 表面偿债能力 ]'6'<S
apparent partner 表面合伙人 R @OSqEnr
application for personal assessment 个人入息课税申请书 hw|t8 ShW
application of fund 资金应用 oL)lyUVT
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 [JZ h*A
appointed actuary 委任精算师 i#tbdx#
appointed auditor 委任核数师；委任审计师 W1;=J^<&1
appointed trustee 委任的受托人 >mew"0Q
appointer 委任人 l_ZO^E~D_
apportioned pro rata 按比例分摊 pqOA/^ar
apportionment 分配；分摊 *afejjW[
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,,Jjr[A_j
apportionment formula 分摊方程式 I}rGx
apportionment of estate duty 遗产税的分摊 oFb\T iLu
appraisal 估价；评估 G~`' E&/
appreciable growth 可观增长 Yu1Q cFuy
appreciable impact 显着影响 f@h2;An$w
appreciable increase 可观增长 dA|Lufy#
appreciation 增值；升值 =>e?l8`%
appreciation against other currencies 相对其他货币升值 OCwW@OC +
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 E`(5UF*>
appreciation tax 增值税 7t`E@dm
appropriation 拨款；拨用；拨付 8F\~Wz 7K
appropriation account 拨款帐目 2'|XtSj
Appropriation Bill 拨款法案 An/>0 5|
appropriation-in-aid system 补助拨款办法 xSx&79Ez<*
approved assets 核准资产 /G{&[X<4U
approved basket stock 认可一篮子证券 g(KK9Unu
approved budget 核准预算 nrI"k2oA@
approved charitable donation 认可慈善捐款 6W] OpM
approved charitable institution 认可慈善机构 FoQ?U=er
approved currency 核准货币；认可货币 >G<4R o"
approved estimates 核准预算 mn(/E/
approved estimates of expenditure 核准开支预算 :a=ro2NH
approved overseas insurer 核准海外保险人 ^M [#^wv,
approved overseas trust company 核准海外信托公司 A\Lr<{Jh
approved pooled investment fund 核准汇集投资基金 y9=t; qH@|
approved provident fund scheme 认可公积金计划 %
N7gT*B:
approved provision 核准拨款 ^dheJ]n=k
approved redeemable share 核准可赎回股份 SgyqmYTvZw
approved regional stock 认可地区性证券 cO8`J&EK
approved retirement scheme 认可退休金计划 >c}:
approved subordinated loan 核准附属贷款 qwL 0~I
arbitrage 套戥；套汇；套利 }Q ,(u
arbitrageur 套戥者；套汇者 wE Z,49
arbitrary amount 临时款项 4u@yJ?U
arrangement 措施；安排；协定 ;_
>s0 rUV
arrears 欠款 0W;q!H[G
arrears of pay 欠付薪酬 ^6ExW>K
arrears of revenue 逾期未收税款；逾期未收的帐项 W]} #\\$z
articles of association 组织章程；组织细则；组织章程细则 r(PJ~8)(=
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 UIO6|*ka
ascertainment of profit 确定利润 0T7M_G'5Q
"Asia Clear" “亚洲结算系统”
