allotment 分配；配股 oND@:>QBF
allotment notice 股份配售通知；配股通知 g0R~& AN!g
allotment of shares 股份分配
HY)-/
allowable 可获宽免；免税的 Gx`L ks
allowable business loss 可扣除的营业亏损 ~t9tnLc$
allowable expenses 可扣税的支出 J '$ >Gk]
allowance 免税额；津贴；备抵；准备金 c\a_VRN>r
allowance for debts 债项的免税额 8YC_3Yi%
allowance for depreciation by wear and tear 耗损折旧免税额 >B]'fUt
5a
allowance for funeral expenses 殡殓费的免税额 iQDx{m 3]
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 jC bV,0)^
allowance for repairs and outgoings 修葺及支出方面的免税额 Po%LE]v,
allowance to debtor 给债务人的津贴 %_ !bRo
alteration of capital 资本更改 ck?YI]q|
alternate trustee 候补受托人 -py@Dz K
amalgamation 合并 sMu]
/'7
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /|*
Y2ETOr
ambit of charges 征税范围；收费范围 T5a*z}L5
amended valuation 经修订的估值 o2<#s)GpY
American Commodities Exchange 美国商品交易所 jv&*uYm
American Express Bank Limited 美国运通银行 M#(+c _(r
American Stock Exchange 美国证券交易所 J8mdoVt
amortization 摊销 "g$IP9?U
amount due from banks 存放银行同业的款项 +$g}4
amount due from banks abroad 存放海外银行同业的款项 n{6G"t:^l
amount due from holding companies 控股公司欠款 5[c^TJ3
amount due from local banks 存放本港银行同业的款项 t+9][Adf
amount due to banks 银行同业的存款 '7XIhN9
amount due to banks abroad 海外银行同业的存款 dqN5]Sb2B
amount due to holding companies 控股公司存款 % Dwk
amount due to local banks 本港银行同业的存款 Y "/]|'p
amount due to outport banks 外埠银行同业的存款 H1}
RWaJ
amount for note issue 发行纸币的款额 Y1]n^
amount of bond 担保契据的款额 /`mks1:pK
amount of consideration 代价款额 s&RVJX>Rt
amount of contribution 供款数额 ?Y@N` S
amount of indebtedness 负债款额 ."9];)2rx
amount of principal of the loan 贷款本金额 N; \' N
ne
amount of rates chargeable 应征差饷数额 U&?v:&c#&n
amount of share capital 股本额 D8$G `~hD
amount of sums assured 承保款额 yU9DSY\m{
amount of variation 变动幅度 G K7![p
amount of vote 拨款数额 )ubiB^g'm
amount payable 应付款额 p6;OL @ \~
amount receivable 应收款额 1fpQLaT
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V,cBk
analysis 分析 >r !|sC
ancillary risk 附属风险 0tXS3+@n =
annual account 周年帐目；周年帐目报表；年度决算；年结 m6w].-D 8
annual accounting date 年结日期 H !$o$}A
annual allowance 每年免税额；年积金；年度津贴；年津 }hh Gu\
annual balance 年度余额 zzX_q(: S
annual disposable income 每年可动用收入 !qWH`[:
annual estimates 周年预算 NxsBX :XDn
annual fee 年费 "
thdPZ
annual general meeting 周年大会 JU)dr4S?
annual growth rate 年增率；每年增长率 >Z'NXha
annual long-term supplement 长期个案每年补助金 (jAg_$6
annual pensionable emolument 可供计算退休金的年薪 ee^{hQi
annual report 年报 $42{HFGq
Annual Report on the Consumer Price Index 《消费物价指数年报》 tP$ <UKtU
annual return 周年报表；周年申报表；每年报税表格 >&}%+r\
Annual Return Rules 《周年报表规则》 TA4!$7b$
annual review of consumer prices 每年消费物价回顾 /w}u3|L$
annual roll-forward basis 逐年延展方式 e]zBf;9 J
annual salary 年薪 $7^o#2
B
annual statement 年度报表；年度决算表 .oe
X"6K
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 ]SLP}Jwy
annuitant 年金受益人 iMDM1}b
annuity 年金 'Wm x)0)
annuity contract 年金合约 2Q yV% wz
annuity on human life 人寿年金 ` 2V19 s]
antecedent debt 先前的债项 *^VRGfpb
ante-dated cheque 倒填日期支票 \D*KGd]M0
anticipated expenditure 预期开支 h eV=)8
anticipated net profit 预期纯利 ddJe=PUb
anticipated revenue 预期收入 k Y-N>E:
anti-inflation measure 反通货膨胀措施 SC)g^ E#
anti-inflationary stance 反通货膨胀立场 ?
i Wi
apparent deficit 表面赤字 wNpTM8rfU#
apparent financial solvency 表面偿债能力 klT@cO-9
apparent partner 表面合伙人 x"~8*V'0
application for personal assessment 个人入息课税申请书 3 cK I
application of fund 资金应用 r rik,qyv6
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 f Sa"% 8%
appointed actuary 委任精算师 l)1r+@) \
appointed auditor 委任核数师；委任审计师 gc-@"wI?
appointed trustee 委任的受托人 vunHNHltW0
appointer 委任人 !Fd~~v
apportioned pro rata 按比例分摊 8c9*\S
apportionment 分配；分摊 T[UN@^DP(
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 H4&lb}
apportionment formula 分摊方程式 0=2@
apportionment of estate duty 遗产税的分摊 R6;=n"Ueb
appraisal 估价；评估 gd`!tRcNY
appreciable growth 可观增长 KBx6NU?;PO
appreciable impact 显着影响 +0nJ
appreciable increase 可观增长 Y 5- F@(
appreciation 增值；升值 vqDu (6!2
appreciation against other currencies 相对其他货币升值 MOQ*]fV:
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &8Cu#^3
appreciation tax 增值税 jCOIuw
appropriation 拨款；拨用；拨付 FKDk +ojw
appropriation account 拨款帐目 Vc\MV0 lr
Appropriation Bill 拨款法案 chM%]|ge y
appropriation-in-aid system 补助拨款办法 1\
o59Y
approved assets 核准资产 -#u=\8
approved basket stock 认可一篮子证券 r1 !@hT
approved budget 核准预算 .WA-&b_
approved charitable donation 认可慈善捐款 K*K ,}W&}
approved charitable institution 认可慈善机构 V5V
bJBpf
approved currency 核准货币；认可货币 S9
]'?|
approved estimates 核准预算 Lo{
E:5q
approved estimates of expenditure 核准开支预算 +hg3I8q:
approved overseas insurer 核准海外保险人 fI ? >+I5
approved overseas trust company 核准海外信托公司 C kOz
approved pooled investment fund 核准汇集投资基金
M ?Y;a5{
approved provident fund scheme 认可公积金计划 #Z?A2r!1
approved provision 核准拨款 {Fe Dvhv
approved redeemable share 核准可赎回股份 A5c%SCq;
approved regional stock 认可地区性证券 s~ a"4~f
approved retirement scheme 认可退休金计划 _.tVSV p
approved subordinated loan 核准附属贷款 naG=Pq <
arbitrage 套戥；套汇；套利 UZ\u ;/}
arbitrageur 套戥者；套汇者 f ph v
arbitrary amount 临时款项 } g yj0
arrangement 措施；安排；协定 9-&Ttbb4)0
arrears 欠款 y-
'$(x
arrears of pay 欠付薪酬 !;q&NHco
arrears of revenue 逾期未收税款；逾期未收的帐项 h \fj BDU^
articles of association 组织章程；组织细则；组织章程细则 +~m46 eI
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ?~BC#B\>o
ascertainment of profit 确定利润 DR5\45v
"Asia Clear" “亚洲结算系统”
