allotment 分配；配股 z7H[\ 4A!>
allotment notice 股份配售通知；配股通知 fem>WPvG
allotment of shares 股份分配 <Eo; CaaF/
allowable 可获宽免；免税的 8R6!SB
allowable business loss 可扣除的营业亏损 D%0GX Up
allowable expenses 可扣税的支出
5r:SBt|/
allowance 免税额；津贴；备抵；准备金 B0KZdBR
x}
allowance for debts 债项的免税额 <R.5 Ma
allowance for depreciation by wear and tear 耗损折旧免税额 6J|Y+Y$
allowance for funeral expenses 殡殓费的免税额 v_gQCS
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 lF\oEMd*
allowance for repairs and outgoings 修葺及支出方面的免税额 [V5ebj:6w
allowance to debtor 给债务人的津贴 [7~ !M*o9
alteration of capital 资本更改 <E(#;F^y
alternate trustee 候补受托人 H?P:;1A]c
amalgamation 合并 <[H1S@{W
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <Cvlz^K[
ambit of charges 征税范围；收费范围 /l,V0+p
amended valuation 经修订的估值 76\ir<1up
American Commodities Exchange 美国商品交易所 \I@=EF- &
American Express Bank Limited 美国运通银行 A(mU,^
American Stock Exchange 美国证券交易所 wPn#>\/L
amortization 摊销 ;^Vsd\ac0
amount due from banks 存放银行同业的款项 L//Z\xr|
amount due from banks abroad 存放海外银行同业的款项 D! 1oYr
amount due from holding companies 控股公司欠款 @e RR#S
amount due from local banks 存放本港银行同业的款项 >C`b 4xQ
amount due to banks 银行同业的存款 %r0yBK2uOp
amount due to banks abroad 海外银行同业的存款 l)glT]G3+
amount due to holding companies 控股公司存款 m"~^-mJ-
amount due to local banks 本港银行同业的存款 z\,g %u41
amount due to outport banks 外埠银行同业的存款
`5:Wv b>|
amount for note issue 发行纸币的款额 =8r%zLDw
amount of bond 担保契据的款额 LFCcV<~
amount of consideration 代价款额 M%dXy^e
amount of contribution 供款数额 d7y`AS@q6
amount of indebtedness 负债款额 ?* ~W
amount of principal of the loan 贷款本金额 x?:[:Hf
amount of rates chargeable 应征差饷数额 Y.
]FVq
amount of share capital 股本额 2<Tbd"x?
amount of sums assured 承保款额 b8QA>]6A
amount of variation 变动幅度 (KDUX
t.
amount of vote 拨款数额 " r!O9X6
amount payable 应付款额 6uCa iPV
amount receivable 应收款额 x1\,WOrmK
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [lpzUB}<Yp
analysis 分析 Jp
EE'#r|
ancillary risk 附属风险 O+Fu zCWj
annual account 周年帐目；周年帐目报表；年度决算；年结 ,
~-"EQT
annual accounting date 年结日期 6.},y<E
annual allowance 每年免税额；年积金；年度津贴；年津 S ni Ck*T,
annual balance 年度余额 {H+~4XG
annual disposable income 每年可动用收入 0*MY4r|-
annual estimates 周年预算 Fu0 dYN
annual fee 年费 MO +g*N
annual general meeting 周年大会 LMf
_wsp
annual growth rate 年增率；每年增长率 `Nn=6[]
annual long-term supplement 长期个案每年补助金 a b!,
) ^
annual pensionable emolument 可供计算退休金的年薪 wK+%[i&,
annual report 年报 epsh&)5a*
Annual Report on the Consumer Price Index 《消费物价指数年报》 s
l|n]#)
annual return 周年报表；周年申报表；每年报税表格 Y
'&&1 R
Annual Return Rules 《周年报表规则》 EELS-qA
annual review of consumer prices 每年消费物价回顾 %|$h<~
annual roll-forward basis 逐年延展方式 PG<tic<?
annual salary 年薪 3~~Kt H=
annual statement 年度报表；年度决算表 hA.? 19<Z
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 }>I|\Z0I
annuitant 年金受益人 *Ppb;
annuity 年金 79|=y7i#
annuity contract 年金合约 ;Bk?,
g
annuity on human life 人寿年金 7F OG^
antecedent debt 先前的债项 NGIbUH1[
ante-dated cheque 倒填日期支票 A*jU
&3#
anticipated expenditure 预期开支 `LU [+F8<
anticipated net profit 预期纯利 iB;EV8E
anticipated revenue 预期收入 T u>5H`
anti-inflation measure 反通货膨胀措施 nFU'DZ
anti-inflationary stance 反通货膨胀立场 )?#*GMWU
apparent deficit 表面赤字 C?jk#T
apparent financial solvency 表面偿债能力 ]z Ea
tY
apparent partner 表面合伙人 #~l(t_m{
application for personal assessment 个人入息课税申请书 F+mn d,3
application of fund 资金应用 xT7 JGQ[|
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 FES_:?.0
appointed actuary 委任精算师 k%|7H,7
appointed auditor 委任核数师；委任审计师
kH'LG! O
appointed trustee 委任的受托人 0Q? XU.v
appointer 委任人 m2 0:{fld
apportioned pro rata 按比例分摊 @X@?jj&
apportionment 分配；分摊 1 p&e:v
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 K.s\xA5`_
apportionment formula 分摊方程式 -j1?l Y
apportionment of estate duty 遗产税的分摊 7e[3Pu_/X
appraisal 估价；评估 LpwjP4vWJ
appreciable growth 可观增长 U$+EUDFi3_
appreciable impact 显着影响 04ZP \
appreciable increase 可观增长 32nB 9[l
appreciation 增值；升值 S B2R
appreciation against other currencies 相对其他货币升值 "M#A `b
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Y+vG ]?D
appreciation tax 增值税 VfWU-lJ
appropriation 拨款；拨用；拨付 L?_'OwaY
appropriation account 拨款帐目 O@* ^2
, 6
Appropriation Bill 拨款法案 Jg} w{,
appropriation-in-aid system 补助拨款办法 Wz D=Ol
approved assets 核准资产 m'{gO9V
approved basket stock 认可一篮子证券 .S Z ZT0Z
approved budget 核准预算 J bv66)0M
approved charitable donation 认可慈善捐款 {k
BHZ$/
approved charitable institution 认可慈善机构 g R7in!8
approved currency 核准货币；认可货币 7i- G5%w7
approved estimates 核准预算 r<< ]41
approved estimates of expenditure 核准开支预算 n
hT%_se4
approved overseas insurer 核准海外保险人 yW3!V-i A
approved overseas trust company 核准海外信托公司
?'>pfU
approved pooled investment fund 核准汇集投资基金 JZ=ahSi
approved provident fund scheme 认可公积金计划 2F5*C
approved provision 核准拨款 u={A4A#
approved redeemable share 核准可赎回股份 EWz,K] _ '
approved regional stock 认可地区性证券 fca
Uj9qN
approved retirement scheme 认可退休金计划 B^|^hZZ>
approved subordinated loan 核准附属贷款 T S2zzYE6Z
arbitrage 套戥；套汇；套利 `Hlv*" w$
arbitrageur 套戥者；套汇者 fkKk/M> 1
arbitrary amount 临时款项 }Pi}?
41!
arrangement 措施；安排；协定 SZ$~ zT;c
arrears 欠款 s=KK)6T
arrears of pay 欠付薪酬 )gNS%t c*K
arrears of revenue 逾期未收税款；逾期未收的帐项 =:neGqd\_E
articles of association 组织章程；组织细则；组织章程细则 ^ @91BY
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 f
HFy5j0H
ascertainment of profit 确定利润 oU|yBs1
"Asia Clear" “亚洲结算系统”
