allotment 分配；配股 AI
yv;}5
allotment notice 股份配售通知；配股通知 QFPx4F7(e
allotment of shares 股份分配 B`aAvD`7
allowable 可获宽免；免税的 NjxW A&[ng
allowable business loss 可扣除的营业亏损 SS~Q ;9o
allowable expenses 可扣税的支出 m { fQL
allowance 免税额；津贴；备抵；准备金 bAiw] xi
allowance for debts 债项的免税额 DE ws+y-*
allowance for depreciation by wear and tear 耗损折旧免税额 ,LZ:y1z'V-
allowance for funeral expenses 殡殓费的免税额 }v, THj
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Y
zS*p~|
allowance for repairs and outgoings 修葺及支出方面的免税额 `[CJtd2\
allowance to debtor 给债务人的津贴 E'8Bw7 Tz
alteration of capital 资本更改 W wha?W>
alternate trustee 候补受托人 }D+8 K
amalgamation 合并 l,FoK76G
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Jf$wBPg
ambit of charges 征税范围；收费范围 O:)IRB3
amended valuation 经修订的估值 BT3O_X`u
American Commodities Exchange 美国商品交易所 Ak T w?v'
American Express Bank Limited 美国运通银行 D3xaR
American Stock Exchange 美国证券交易所 =fG8YZ(
amortization 摊销 oDUMoX%4s
amount due from banks 存放银行同业的款项 ?<' W~Rm6n
amount due from banks abroad 存放海外银行同业的款项 RH Vv}N0
amount due from holding companies 控股公司欠款
%Be[DLtE"
amount due from local banks 存放本港银行同业的款项 ] gksyxn3
amount due to banks 银行同业的存款 Xb* _LZAU
amount due to banks abroad 海外银行同业的存款 ]F;]<_
amount due to holding companies 控股公司存款 b]BA,D 4
amount due to local banks 本港银行同业的存款 =7fh1XnW
amount due to outport banks 外埠银行同业的存款 (dF;Gcw+
amount for note issue 发行纸币的款额 MPn>&28"|K
amount of bond 担保契据的款额 o(/ ia3
amount of consideration 代价款额 sVd_O[
amount of contribution 供款数额 ~iZF~PQ1_
amount of indebtedness 负债款额 *^ 6xt7
amount of principal of the loan 贷款本金额 "v!HKnDT
amount of rates chargeable 应征差饷数额 2 T EeP7
amount of share capital 股本额 uk f\*
amount of sums assured 承保款额 0t?<6-3`/
amount of variation 变动幅度 lhl 0
amount of vote 拨款数额 7 afA'.=
amount payable 应付款额 ddDJXk)!0
amount receivable 应收款额 T1HiHvJ
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &6=ZT:.6Te
analysis 分析 Z 4ov
ancillary risk 附属风险 >5O y^u6Ly
annual account 周年帐目；周年帐目报表；年度决算；年结 a=.db&;vY
annual accounting date 年结日期 x[W]?`W3r~
annual allowance 每年免税额；年积金；年度津贴；年津 hX| UE
annual balance 年度余额 zl
0^EltiU
annual disposable income 每年可动用收入 ( L\G!pP.
annual estimates 周年预算 ysJhP .
annual fee 年费 X]MM7hMuR
annual general meeting 周年大会 ]#q7}Sd
annual growth rate 年增率；每年增长率 +1jqCW
annual long-term supplement 长期个案每年补助金 6XL9
qb~X
annual pensionable emolument 可供计算退休金的年薪 X1[R*a/p
annual report 年报 ioa_AG6B
Annual Report on the Consumer Price Index 《消费物价指数年报》 .N5R?fmD
annual return 周年报表；周年申报表；每年报税表格 C%?D E@k
Annual Return Rules 《周年报表规则》 x ETVt q
annual review of consumer prices 每年消费物价回顾 Bj($_2 M%+
annual roll-forward basis 逐年延展方式 a 8hv .43
annual salary 年薪 zGd*Q5l
annual statement 年度报表；年度决算表 {R!TUQ5
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 il c y/
annuitant 年金受益人 :'rZZeb'
annuity 年金 i -s ?"Fk
annuity contract 年金合约 %802H%+
annuity on human life 人寿年金 G%8)6m'3
antecedent debt 先前的债项 RyQ\5^z
ante-dated cheque 倒填日期支票 1\J1yOL
anticipated expenditure 预期开支 DD6`k*RIk.
anticipated net profit 预期纯利 obc^<ZD]
anticipated revenue 预期收入 %%,hR' +|
anti-inflation measure 反通货膨胀措施 p F *~)e
anti-inflationary stance 反通货膨胀立场 ? CW^*S o
apparent deficit 表面赤字 27 YLg c
apparent financial solvency 表面偿债能力 -5,y
1_M
apparent partner 表面合伙人 2X;0z$
application for personal assessment 个人入息课税申请书 +JAfHQm-
application of fund 资金应用 ^@LhUs>3
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 h-+a;![
appointed actuary 委任精算师 HD8"=7zJk
appointed auditor 委任核数师；委任审计师 "k o?att~
appointed trustee 委任的受托人 O{cGk:
y
appointer 委任人 M=
q~EMH
apportioned pro rata 按比例分摊 0CV sDVA
apportionment 分配；分摊 A"<)(M+kG
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 dYew 7
apportionment formula 分摊方程式 !_z<W~t"
apportionment of estate duty 遗产税的分摊 c;8" vJ
appraisal 估价；评估 GE8D3V;*V
appreciable growth 可观增长 [F V=@NI
appreciable impact 显着影响 L!b0y7yR
appreciable increase 可观增长 pT;
-1c%:
appreciation 增值；升值 g9weJ6@}M
appreciation against other currencies 相对其他货币升值 Gg pQ]rw
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 D7_Hu'y<o
appreciation tax 增值税 >7(~'#x8A"
appropriation 拨款；拨用；拨付 N"
Jtg@w
appropriation account 拨款帐目 V=zM5 MH2
Appropriation Bill 拨款法案
k E#_Pc
appropriation-in-aid system 补助拨款办法 }!yD^:[ 5
approved assets 核准资产 CMxj X
approved basket stock 认可一篮子证券 2*FWIHyf
approved budget 核准预算 ?(NT!es
approved charitable donation 认可慈善捐款 B[/['sD
approved charitable institution 认可慈善机构 SL\y\G aV
approved currency 核准货币；认可货币 z1SMQ Lk
approved estimates 核准预算 71<PEawL
approved estimates of expenditure 核准开支预算 lfpt:5a9&
approved overseas insurer 核准海外保险人 qnk,E-
approved overseas trust company 核准海外信托公司 sg6w7fp >
approved pooled investment fund 核准汇集投资基金 e" s {_V
approved provident fund scheme 认可公积金计划 . 1z$ A
approved provision 核准拨款 ?St r*XA;
approved redeemable share 核准可赎回股份 ^2;(2s
approved regional stock 认可地区性证券 1nlE3Y?AV
approved retirement scheme 认可退休金计划 ({H+ y
9n
approved subordinated loan 核准附属贷款 "U5Ln2X{J
arbitrage 套戥；套汇；套利 F<oc Y0=9p
arbitrageur 套戥者；套汇者 K@j^gF/0B
arbitrary amount 临时款项 mb~=Xy
k&
arrangement 措施；安排；协定 ox\B3U%`p}
arrears 欠款 \BbOljM=
arrears of pay 欠付薪酬 _^xh1=Qr}n
arrears of revenue 逾期未收税款；逾期未收的帐项 )*TW\v`B
articles of association 组织章程；组织细则；组织章程细则 10l1 a4
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &t*8oNwSs
ascertainment of profit 确定利润 rMXOwkE
"Asia Clear" “亚洲结算系统”
