allotment 分配；配股 8Eakif0CO
allotment notice 股份配售通知；配股通知 2_n7=&
allotment of shares 股份分配 G?E oPh^m
allowable 可获宽免；免税的 Gnfd;.
(.
allowable business loss 可扣除的营业亏损 u+'tfFds&
allowable expenses 可扣税的支出 \ ^ZlG.
allowance 免税额；津贴；备抵；准备金 @\|
_
allowance for debts 债项的免税额 y.WEj?E L
allowance for depreciation by wear and tear 耗损折旧免税额 NWM 8[ dI
allowance for funeral expenses 殡殓费的免税额 Pa{%\dsv
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 L XbP 2
allowance for repairs and outgoings 修葺及支出方面的免税额 jUSmq m'
allowance to debtor 给债务人的津贴 K[ (NTp $E
alteration of capital 资本更改 -j73Wz
alternate trustee 候补受托人 Atdl
Z
amalgamation 合并 oASY7k_3
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
k\WR ]
ambit of charges 征税范围；收费范围 f !s=(H;
amended valuation 经修订的估值 x$1]M DAGb
American Commodities Exchange 美国商品交易所 o$w_Es]Ma
American Express Bank Limited 美国运通银行 2^^`n1?'
American Stock Exchange 美国证券交易所 ~(Q)"s\1I
amortization 摊销 *^f<W6xc
amount due from banks 存放银行同业的款项 l-SAC3qhG
amount due from banks abroad 存放海外银行同业的款项 =bHD#o|R
amount due from holding companies 控股公司欠款
c|M6 <}
amount due from local banks 存放本港银行同业的款项 +6';1Nb@
amount due to banks 银行同业的存款 +p R[U4$
amount due to banks abroad 海外银行同业的存款 OY:
,D
amount due to holding companies 控股公司存款 MC<PM6w
amount due to local banks 本港银行同业的存款 T (t+
iv
amount due to outport banks 外埠银行同业的存款 4<% *E{`
amount for note issue 发行纸币的款额 bsB*533
amount of bond 担保契据的款额 `}mcEl
amount of consideration 代价款额 8ELCs<xI
amount of contribution 供款数额 pgO QIzu
amount of indebtedness 负债款额 %kdE un
amount of principal of the loan 贷款本金额 ~nrK>%
amount of rates chargeable 应征差饷数额 A S\F{ !O
amount of share capital 股本额 JKGc3j,+ #
amount of sums assured 承保款额 SzjkI+-$:
amount of variation 变动幅度 S4G^z}{ _
amount of vote 拨款数额 d5oIH
amount payable 应付款额 ig/%zA*Bo
amount receivable 应收款额 S ,Xnzrz
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 E=>FjCsu<-
analysis 分析 Vl:^>jTki
ancillary risk 附属风险 )rekY;
annual account 周年帐目；周年帐目报表；年度决算；年结 S" xKL{5
annual accounting date 年结日期 j!]YNH@
annual allowance 每年免税额；年积金；年度津贴；年津 Z@3 i$8
annual balance 年度余额 | h;0H`
annual disposable income 每年可动用收入 YhD tUt}?
annual estimates 周年预算 Vz
Y8rI
annual fee 年费 a>GyO&+Dkg
annual general meeting 周年大会 3+ @<lVew6
annual growth rate 年增率；每年增长率 i70w rW#k
annual long-term supplement 长期个案每年补助金 h"_MA_]~
annual pensionable emolument 可供计算退休金的年薪 bI:zp!-.
annual report 年报 1`a5C.v
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~zJ?H<>
annual return 周年报表；周年申报表；每年报税表格 ;* :Pw?'
Annual Return Rules 《周年报表规则》 n
p\TlUc
annual review of consumer prices 每年消费物价回顾 6f\Lf?vF
annual roll-forward basis 逐年延展方式
Mdl{}P0)
annual salary 年薪 T3k #VNH
annual statement 年度报表；年度决算表 1+}{8D_F
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 m+ lvl
annuitant 年金受益人 aFS,
GiB
annuity 年金 ><gG8MH0'
annuity contract 年金合约 "
N9 <w U
annuity on human life 人寿年金 (=* cK-3
antecedent debt 先前的债项 0l-Ef 1
ante-dated cheque 倒填日期支票 no<
^f]33
anticipated expenditure 预期开支 aB
7+Tb
anticipated net profit 预期纯利 uf&myV7
anticipated revenue 预期收入 rvnT6Ve
anti-inflation measure 反通货膨胀措施 \lZf< f
anti-inflationary stance 反通货膨胀立场 *a #rM"6P
apparent deficit 表面赤字 L{h%f4Du#
apparent financial solvency 表面偿债能力 e> (<eu~P
apparent partner 表面合伙人 K 95p>E`9e
application for personal assessment 个人入息课税申请书 (Q.waI
application of fund 资金应用 .HkL2m
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Kfh|
appointed actuary 委任精算师 J6L K
appointed auditor 委任核数师；委任审计师 L$ IQuy
appointed trustee 委任的受托人 *# tJM.Z
appointer 委任人 6WU(%
apportioned pro rata 按比例分摊 aVK3?y2
apportionment 分配；分摊 Il=
W,/y
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 il:$sd
apportionment formula 分摊方程式 h-Fn
?
apportionment of estate duty 遗产税的分摊 rL+!
tH
appraisal 估价；评估 l}] t~!X=
appreciable growth 可观增长
Ah k8
appreciable impact 显着影响 Z;:u'=
appreciable increase 可观增长 l zYnw)Pv
appreciation 增值；升值 @8;W \L$~1
appreciation against other currencies 相对其他货币升值 Q
4f/Z
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 J|w \@inQ
appreciation tax 增值税 Yw Z
Z{+n
appropriation 拨款；拨用；拨付 ,!7 H]4Qx
appropriation account 拨款帐目 m0c P (
Appropriation Bill 拨款法案 ( UU(:/
appropriation-in-aid system 补助拨款办法 %2XHNW
approved assets 核准资产 >i 5acuth
approved basket stock 认可一篮子证券 X_$Cb<e
approved budget 核准预算 k;
w- E
approved charitable donation 认可慈善捐款 2ioQ b`=
approved charitable institution 认可慈善机构 {`K m_<Te!
approved currency 核准货币；认可货币 HA2k [F@3^
approved estimates 核准预算 o[cV 1G
approved estimates of expenditure 核准开支预算 N1|$$9G+
approved overseas insurer 核准海外保险人 HmiJ~C_v`:
approved overseas trust company 核准海外信托公司 U2ZD]q
approved pooled investment fund 核准汇集投资基金 3>R#zJf
approved provident fund scheme 认可公积金计划 AO=h
23ZI
approved provision 核准拨款 K)\M5id]
approved redeemable share 核准可赎回股份 8erS t!oM
approved regional stock 认可地区性证券 =
Wu
*+paQ
approved retirement scheme 认可退休金计划 {|1Y:&M?
approved subordinated loan 核准附属贷款 }jVSlCF@t
arbitrage 套戥；套汇；套利 y
p66{o
arbitrageur 套戥者；套汇者 K9OYri^TQ
arbitrary amount 临时款项 ^sVX) %
arrangement 措施；安排；协定 op6CA "w
arrears 欠款 0 0 M@
arrears of pay 欠付薪酬 2U; t(,dn'
arrears of revenue 逾期未收税款；逾期未收的帐项 Qt/ 8r*Oe
articles of association 组织章程；组织细则；组织章程细则 #1c_ev H
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ,B0_MDA +
ascertainment of profit 确定利润 @O[}QB?/fi
"Asia Clear" “亚洲结算系统”
