allotment 分配；配股 %*R, ceu I
allotment notice 股份配售通知；配股通知 gv*b`cl
allotment of shares 股份分配 F&d!fEHU
allowable 可获宽免；免税的 -xn-A f!v
allowable business loss 可扣除的营业亏损 i|eX X)$
allowable expenses 可扣税的支出
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allowance 免税额；津贴；备抵；准备金 8 v/H;65
allowance for debts 债项的免税额 B)0/kY7c
allowance for depreciation by wear and tear 耗损折旧免税额 q0.!T0i
allowance for funeral expenses 殡殓费的免税额 x[ 0T$
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 z|#*c5Y9w
allowance for repairs and outgoings 修葺及支出方面的免税额 lc,k-}n
allowance to debtor 给债务人的津贴 |Z:yd}d
alteration of capital 资本更改 x@NfN*?/+i
alternate trustee 候补受托人 { DYY9MG8
amalgamation 合并 UmR)L!QT8
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 vk7IqlEQ
ambit of charges 征税范围；收费范围 de:@/-|
amended valuation 经修订的估值 CFpBosoFt^
American Commodities Exchange 美国商品交易所 " laf:Ty1
American Express Bank Limited 美国运通银行 %\JGDM*m
American Stock Exchange 美国证券交易所 ,r B(WKU
amortization 摊销 L=lSW7R
amount due from banks 存放银行同业的款项 GfONm
6A
amount due from banks abroad 存放海外银行同业的款项 Cl0kR3Y
amount due from holding companies 控股公司欠款 d{fd
5jv;
amount due from local banks 存放本港银行同业的款项 Rw +r1vW:A
amount due to banks 银行同业的存款 KL$ .E!d
amount due to banks abroad 海外银行同业的存款 w B)y@w4k
amount due to holding companies 控股公司存款 tA(oD4H9
amount due to local banks 本港银行同业的存款 9\8ektq} Z
amount due to outport banks 外埠银行同业的存款 T+ Yv5l
amount for note issue 发行纸币的款额
7y
Cf3
amount of bond 担保契据的款额 ~XR ('}5D
amount of consideration 代价款额 [ja ^Bhu
amount of contribution 供款数额 P zJ (Q
amount of indebtedness 负债款额 byM%D$ R
amount of principal of the loan 贷款本金额 Snkb ^Kt
amount of rates chargeable 应征差饷数额 xp|1y ud
amount of share capital 股本额 Xt$qj tVM
amount of sums assured 承保款额 mm>l:M TF
amount of variation 变动幅度 8ZtJvk`
amount of vote 拨款数额 6,q0F*q
amount payable 应付款额 bF _]j/
amount receivable 应收款额 @Ou
H=<YN
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 kFjv'[Y1N
analysis 分析 Y -it3q'Z
ancillary risk 附属风险 m*
3ipI{h
annual account 周年帐目；周年帐目报表；年度决算；年结 {V7mpVTX.
annual accounting date 年结日期 "`M~=RiI
annual allowance 每年免税额；年积金；年度津贴；年津 -r *|N.5c
annual balance 年度余额 qc (e3x
annual disposable income 每年可动用收入 N8 2 6xvA
annual estimates 周年预算 ;1&"]N%
annual fee 年费 SPqJ
[ F
annual general meeting 周年大会 QGN+f)
annual growth rate 年增率；每年增长率 ?s, oH
annual long-term supplement 长期个案每年补助金 &4OOW;,?<
annual pensionable emolument 可供计算退休金的年薪 R+!U. :-yz
annual report 年报 7rD 8
Annual Report on the Consumer Price Index 《消费物价指数年报》 i ;B^I8
annual return 周年报表；周年申报表；每年报税表格 ^_#wo"
Annual Return Rules 《周年报表规则》 HS |Gz3~
annual review of consumer prices 每年消费物价回顾 EMnz;/dMt
annual roll-forward basis 逐年延展方式 >_j(uw?u
annual salary 年薪 <lzC|>BG
annual statement 年度报表；年度决算表 SY
Bp -o
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 %ddH4Q/p
annuitant 年金受益人 {XU!p: x
annuity 年金 QPm[4Fd{G
annuity contract 年金合约 h1S) B|~8
annuity on human life 人寿年金 d'(n/9 K
antecedent debt 先前的债项 -W! M:8
ante-dated cheque 倒填日期支票 /)[-5n{
anticipated expenditure 预期开支 i6yA>#^
anticipated net profit 预期纯利 @PM<pEve
anticipated revenue 预期收入 q:kGJ xfaW
anti-inflation measure 反通货膨胀措施 4L>8RiiQE;
anti-inflationary stance 反通货膨胀立场 Q m
*z
apparent deficit 表面赤字 u^xnOVE
apparent financial solvency 表面偿债能力 )VQ[}iT
apparent partner 表面合伙人 "d<uc j
application for personal assessment 个人入息课税申请书 <,$*(dX)(
application of fund 资金应用 e(w c
[bv
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 z uNm !$
appointed actuary 委任精算师 ~Bl,_?CB r
appointed auditor 委任核数师；委任审计师 A$p& <#
appointed trustee 委任的受托人 }Bv1fbD4U
appointer 委任人 o L9<Fi
apportioned pro rata 按比例分摊 RF*>U
a
apportionment 分配；分摊 L:C/PnIV
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !{ *yWpZ:
apportionment formula 分摊方程式 :.=:N%3[
apportionment of estate duty 遗产税的分摊 62nmm/c
appraisal 估价；评估 !84Lvg0&
appreciable growth 可观增长 yW? -Z[
appreciable impact 显着影响 ^0"^
appreciable increase 可观增长 %UdE2 D'bC
appreciation 增值；升值 X8v)yDtw
appreciation against other currencies 相对其他货币升值 O-[YU%K3?
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 r1F5'?NZ(0
appreciation tax 增值税 G1it
3^*$
appropriation 拨款；拨用；拨付 hpQ #`rhn
appropriation account 拨款帐目 .WSn Y 71
Appropriation Bill 拨款法案 n3?P8m$
appropriation-in-aid system 补助拨款办法 V=fu[#<@Ig
approved assets 核准资产 E
u O:}[
approved basket stock 认可一篮子证券 vE`;1 UA}
approved budget 核准预算 ^5MM<7 3
approved charitable donation 认可慈善捐款 ;Qy Ew5
approved charitable institution 认可慈善机构 xY)eU;*
approved currency 核准货币；认可货币 @[joM*U
approved estimates 核准预算 o#"yFP1
approved estimates of expenditure 核准开支预算 <V U-ja*(J
approved overseas insurer 核准海外保险人 q=e;P;u
approved overseas trust company 核准海外信托公司 K?M~x&Q
approved pooled investment fund 核准汇集投资基金 :$VGqvO12W
approved provident fund scheme 认可公积金计划 /V0Put
approved provision 核准拨款 c|:EMYS
approved redeemable share 核准可赎回股份 -N /n|{+F
approved regional stock 认可地区性证券 ?r
=`Kl
approved retirement scheme 认可退休金计划 fFVQu\
approved subordinated loan 核准附属贷款 7h(
arbitrage 套戥；套汇；套利 [ -Z 6Q zT
arbitrageur 套戥者；套汇者 ug{sQyLN
arbitrary amount 临时款项 f4\F:YT
arrangement 措施；安排；协定 RPMz&/k
arrears 欠款 RF8, qz
arrears of pay 欠付薪酬 aPe*@py3T
arrears of revenue 逾期未收税款；逾期未收的帐项 p-"wY?q
articles of association 组织章程；组织细则；组织章程细则 )6XnxBSH
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Tq* <
J~-
ascertainment of profit 确定利润 D]d! lMK/
"Asia Clear" “亚洲结算系统”
