allotment 分配；配股 Hj1
EGC A
allotment notice 股份配售通知；配股通知 }5O>EXE0R
allotment of shares 股份分配 wj|x:YZ*
allowable 可获宽免；免税的 Uo_tUp_Q
allowable business loss 可扣除的营业亏损 0ZPV' `KGp
allowable expenses 可扣税的支出 kF V7l
allowance 免税额；津贴；备抵；准备金 jN+N(pIi.o
allowance for debts 债项的免税额 Vjm_F!S
allowance for depreciation by wear and tear 耗损折旧免税额 DV]7.Bm
allowance for funeral expenses 殡殓费的免税额 1GE|W d
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `wTl yS3[
allowance for repairs and outgoings 修葺及支出方面的免税额 ) I@L+
allowance to debtor 给债务人的津贴 r\9TMg`C
alteration of capital 资本更改 I5);jgb
alternate trustee 候补受托人 agOk*wH5
amalgamation 合并 h? yG<>wI
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 baoD(0d
ambit of charges 征税范围；收费范围 l t]B#, '
amended valuation 经修订的估值 :H[\;Z1_
American Commodities Exchange 美国商品交易所 <<|H=![
American Express Bank Limited 美国运通银行 ) 06iV
American Stock Exchange 美国证券交易所 VLg
EX4
amortization 摊销 7yiJ1K<bIt
amount due from banks 存放银行同业的款项 3|@t%K
amount due from banks abroad 存放海外银行同业的款项 / = #~
amount due from holding companies 控股公司欠款 IdRdW{o
amount due from local banks 存放本港银行同业的款项 K,}w]b
amount due to banks 银行同业的存款 W)S jQp6
amount due to banks abroad 海外银行同业的存款 cf[vf!vi
amount due to holding companies 控股公司存款 g "!\\:M
amount due to local banks 本港银行同业的存款 re,.@${H
amount due to outport banks 外埠银行同业的存款 Oz:ZQ M
amount for note issue 发行纸币的款额 JK~ m(o Q
amount of bond 担保契据的款额 vh>{_
#
amount of consideration 代价款额 jlKGXD)Q[
amount of contribution 供款数额 8 ]0:1
{@
amount of indebtedness 负债款额 c! H 9yk
amount of principal of the loan 贷款本金额 mKg@W;0ML
amount of rates chargeable 应征差饷数额 5>ST"l_ca
amount of share capital 股本额 GG'Sp53GE
amount of sums assured 承保款额 tnW;E\cR
amount of variation 变动幅度 JAn 1{<Ky
amount of vote 拨款数额 $-@$i`Kf/
amount payable 应付款额 t&814Uf&\
amount receivable 应收款额 +~|AT+|iI
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 >e8JK*Blz
analysis 分析 nY) .|\|i
ancillary risk 附属风险 FyEDt@J
annual account 周年帐目；周年帐目报表；年度决算；年结 ":d*dl
annual accounting date 年结日期 _Nu` )m
annual allowance 每年免税额；年积金；年度津贴；年津 ,bSVVT-b
annual balance 年度余额 .:;fAJPf
annual disposable income 每年可动用收入 fEu9Jk
annual estimates 周年预算 o|2 87S|$
annual fee 年费 2A$0CUMb
annual general meeting 周年大会 d0C8*ifFO
annual growth rate 年增率；每年增长率 ~B@ }R
annual long-term supplement 长期个案每年补助金 u2`xC4>c
annual pensionable emolument 可供计算退休金的年薪 %9c|%#3
annual report 年报 bBE^^9G=Z
Annual Report on the Consumer Price Index 《消费物价指数年报》 ':;LrTc'K
annual return 周年报表；周年申报表；每年报税表格 T~Y g5J
Annual Return Rules 《周年报表规则》 ~!
Lw1]&
annual review of consumer prices 每年消费物价回顾 u"F;OT\>g
annual roll-forward basis 逐年延展方式 '}O!2W&Y]%
annual salary 年薪 oa9)Dv
annual statement 年度报表；年度决算表 ?\yB)Nd y
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 $k(9 U\y-
annuitant 年金受益人 V}`M<A6:
annuity 年金 Ry%YM ,K3
annuity contract 年金合约 KHJ=$5r)
annuity on human life 人寿年金 |z7dRDU}]
antecedent debt 先前的债项 ti;%BS
ante-dated cheque 倒填日期支票 nJ# XVlHc
anticipated expenditure 预期开支 Kpu<rKP`
anticipated net profit 预期纯利 pB'x_z
anticipated revenue 预期收入 C SL4P)
anti-inflation measure 反通货膨胀措施 ]b\WaS8I
anti-inflationary stance 反通货膨胀立场 Hz4u Z*7\|
apparent deficit 表面赤字 gO{W#%
apparent financial solvency 表面偿债能力 0
e9A+&r
apparent partner 表面合伙人 F> Mr<k=@;
application for personal assessment 个人入息课税申请书 b yj[u!{
application of fund 资金应用 ],V
kp
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 59qnE Ii
appointed actuary 委任精算师 chwh0J;
appointed auditor 委任核数师；委任审计师 'o8\`\'H!
appointed trustee 委任的受托人 ` t\z
appointer 委任人 J:W'cH$cR
apportioned pro rata 按比例分摊 V9$-twhu
apportionment 分配；分摊 fbL!=]A*3
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 'Fzuc^G(d
apportionment formula 分摊方程式 g Np- f
apportionment of estate duty 遗产税的分摊 LsotgQ8
appraisal 估价；评估 & ^!v*=z
appreciable growth 可观增长 {1 HB!@%,(
appreciable impact 显着影响 3z$\&&
BR
appreciable increase 可观增长 9t\
[N/
appreciation 增值；升值 Igiq
FV {
appreciation against other currencies 相对其他货币升值 bf c.rZ
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 fsb=8>}63}
appreciation tax 增值税 { ;' :h
appropriation 拨款；拨用；拨付 |x[$3R1@
appropriation account 拨款帐目 NFM-)Z57
Appropriation Bill 拨款法案 R]fYe#!"
appropriation-in-aid system 补助拨款办法 $:HLRl{2E
approved assets 核准资产 r?XDvU
approved basket stock 认可一篮子证券 9e76 pP(
approved budget 核准预算 Bzm. X=U :
approved charitable donation 认可慈善捐款 k%a?SU<
f
approved charitable institution 认可慈善机构 6 NKF'zh
approved currency 核准货币；认可货币 ~ )!VV)
approved estimates 核准预算 4}PeP ^pj
approved estimates of expenditure 核准开支预算 *kV#)j
approved overseas insurer 核准海外保险人 $u- lo|
approved overseas trust company 核准海外信托公司 |<2JQ []
approved pooled investment fund 核准汇集投资基金 z+2u- jG
approved provident fund scheme 认可公积金计划 oYGUjI
approved provision 核准拨款 :'b%5/ ^q
approved redeemable share 核准可赎回股份 |7Yvq%E
approved regional stock 认可地区性证券 kt5Yg W
approved retirement scheme 认可退休金计划 |<7i|J
approved subordinated loan 核准附属贷款 .k|-Ks |d|
arbitrage 套戥；套汇；套利 %L.rcbg:<c
arbitrageur 套戥者；套汇者 c8!j6\dC*
arbitrary amount 临时款项 Hm<M@ M$aG
arrangement 措施；安排；协定 _fe0,
arrears 欠款 KXDz'9_
arrears of pay 欠付薪酬 rGAFp,}-f
arrears of revenue 逾期未收税款；逾期未收的帐项 3Y=,r!F.h
articles of association 组织章程；组织细则；组织章程细则 k.h^ $f
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 0 12:BZR
ascertainment of profit 确定利润 (h%|;9tF
"Asia Clear" “亚洲结算系统”
