allotment 分配；配股 Q` AJR$L
allotment notice 股份配售通知；配股通知 $L:g7?)k
allotment of shares 股份分配 Iy|]U&`
allowable 可获宽免；免税的 &}:Hp9n
allowable business loss 可扣除的营业亏损 RXl52#:
allowable expenses 可扣税的支出 1;vn*w`p
allowance 免税额；津贴；备抵；准备金 tPC8/ntP8
allowance for debts 债项的免税额 R\0]\JEc
allowance for depreciation by wear and tear 耗损折旧免税额 0\o0(eHCQz
allowance for funeral expenses 殡殓费的免税额 {U^mL6=&v
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 S:rW}r J
allowance for repairs and outgoings 修葺及支出方面的免税额 c QgmRHZ]
allowance to debtor 给债务人的津贴 L\y,7@1%AT
alteration of capital 资本更改 W.zA1S
alternate trustee 候补受托人 SAThY
$)6
amalgamation 合并 Eto0>YyZ
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 HOykm
x6$
ambit of charges 征税范围；收费范围 *1; <xeVD
amended valuation 经修订的估值 k wGj 7'
American Commodities Exchange 美国商品交易所 vuDp_p*]S
American Express Bank Limited 美国运通银行 ET=q
1t8
American Stock Exchange 美国证券交易所 :8Q6=K87
amortization 摊销 (zJ
TBI'
amount due from banks 存放银行同业的款项 qZ_^#%zO
amount due from banks abroad 存放海外银行同业的款项 -k$r kKHZ(
amount due from holding companies 控股公司欠款 js8 uvZ i
amount due from local banks 存放本港银行同业的款项 _e ~EQ[,
amount due to banks 银行同业的存款 _6=6 b!hD
amount due to banks abroad 海外银行同业的存款 8.Y6r
amount due to holding companies 控股公司存款 w:M faN*
amount due to local banks 本港银行同业的存款 ]0m4esK`
amount due to outport banks 外埠银行同业的存款 ,"j |0Q
amount for note issue 发行纸币的款额 gyI5;il~
amount of bond 担保契据的款额 zUw z[^d<C
amount of consideration 代价款额 VWLou
jB
amount of contribution 供款数额 5f}63as
amount of indebtedness 负债款额 , p$1n;
amount of principal of the loan 贷款本金额 &h4(lM
amount of rates chargeable 应征差饷数额 oh& P Q{
amount of share capital 股本额
dBobVT'
amount of sums assured 承保款额 Gt6$@ji4u
amount of variation 变动幅度 !8 l4H c8
amount of vote 拨款数额 (O& ooM* o
amount payable 应付款额 E@ t~juF!
amount receivable 应收款额 l6l )M
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
] MUuz'<
analysis 分析 '^7Sa
ancillary risk 附属风险 9-bDgzk
annual account 周年帐目；周年帐目报表；年度决算；年结 m{R`1cN=Hg
annual accounting date 年结日期 u
ER c\TZ
annual allowance 每年免税额；年积金；年度津贴；年津 lQ! 6n
annual balance 年度余额 YdE$G>&em
annual disposable income 每年可动用收入 YM1@B`yWE
annual estimates 周年预算 }4 eS B
annual fee 年费 lD
!^MqK
annual general meeting 周年大会 Y#? Sqm(
annual growth rate 年增率；每年增长率
93o}vy->
annual long-term supplement 长期个案每年补助金 E er rIV
annual pensionable emolument 可供计算退休金的年薪 tOp>O oD
annual report 年报 RE *UIh*O
Annual Report on the Consumer Price Index 《消费物价指数年报》 Nv #vfh9}P
annual return 周年报表；周年申报表；每年报税表格 i'`Z$3EF)
Annual Return Rules 《周年报表规则》 ^(UL$cQ>
annual review of consumer prices 每年消费物价回顾 =GnDiI
annual roll-forward basis 逐年延展方式 bS*
"C,b~s
annual salary 年薪 &:'Uh
W-t
annual statement 年度报表；年度决算表 Q !S"=2
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 3&3S*1b -H
annuitant 年金受益人 /0"Y.
@L
annuity 年金 ZIpL4y
=_
annuity contract 年金合约 M@s2T|bQw
annuity on human life 人寿年金 roW8 4x
antecedent debt 先前的债项
4HkOg)a
ante-dated cheque 倒填日期支票 Z$HYXm
anticipated expenditure 预期开支 W~dS8B=<
anticipated net profit 预期纯利 #Q$9Eq8"[
anticipated revenue 预期收入 7M^!t X
anti-inflation measure 反通货膨胀措施 mNcTO0p&
anti-inflationary stance 反通货膨胀立场 v0= ^Hy m
apparent deficit 表面赤字 hQ8/- #LO_
apparent financial solvency 表面偿债能力 FS`{3d2K +
apparent partner 表面合伙人 `C] t2^
application for personal assessment 个人入息课税申请书 kQ{pFFO
application of fund 资金应用 0P%(4t$pd
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 8n);NZ
appointed actuary 委任精算师 9:YiLoz?
appointed auditor 委任核数师；委任审计师 "'I I~/9
appointed trustee 委任的受托人 Tfs7SC8ta
appointer 委任人 *Swb40L^
apportioned pro rata 按比例分摊 l _+s$c
apportionment 分配；分摊 dO rgqz`e
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 V:My1R0
apportionment formula 分摊方程式 3xV
apportionment of estate duty 遗产税的分摊 yv4hH4Io
appraisal 估价；评估 /g@.1z1w
appreciable growth 可观增长 /e#_Yg
appreciable impact 显着影响 duT2:~H2
appreciable increase 可观增长 h"]v+u`!SM
appreciation 增值；升值 /`}C~
appreciation against other currencies 相对其他货币升值 q9ic
j
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 a|T P 2m
appreciation tax 增值税 T4o}5sq}S
appropriation 拨款；拨用；拨付 "fr B5[
appropriation account 拨款帐目 1&Nk
Appropriation Bill 拨款法案 j4+hWalm
appropriation-in-aid system 补助拨款办法 [
ecYpE<
approved assets 核准资产 u|O5ZV-cd
approved basket stock 认可一篮子证券 p>|;fS\`@}
approved budget 核准预算 0@^YxU[YN
approved charitable donation 认可慈善捐款 YNHn# 98\
approved charitable institution 认可慈善机构 SDDs}mV
approved currency 核准货币；认可货币 O^F%ssF8
approved estimates 核准预算 m:II<tv
approved estimates of expenditure 核准开支预算 G5b i,^G7
approved overseas insurer 核准海外保险人 Y@_ i32,r
approved overseas trust company 核准海外信托公司 @M:j~
approved pooled investment fund 核准汇集投资基金 } oj$w?Ex
approved provident fund scheme 认可公积金计划 BLuILE:$
approved provision 核准拨款 mNWm p_c,1
approved redeemable share 核准可赎回股份 u5$\E]+ _
approved regional stock 认可地区性证券 [[oX$0Fp\!
approved retirement scheme 认可退休金计划 )Xl/|YD
approved subordinated loan 核准附属贷款 ]^/:Xsk$
arbitrage 套戥；套汇；套利 n M,m#"AI
arbitrageur 套戥者；套汇者 !`)-seTm
arbitrary amount 临时款项 M+
8!#n
arrangement 措施；安排；协定 H iILJyb
arrears 欠款 #@ 3RYx
arrears of pay 欠付薪酬 `f8{ ^Rau
arrears of revenue 逾期未收税款；逾期未收的帐项 X./8
PK?&
articles of association 组织章程；组织细则；组织章程细则 ce 1KUwo]
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 P/,7CfyPd
ascertainment of profit 确定利润 ?U iwr{Q
"Asia Clear" “亚洲结算系统”
