allotment 分配；配股 T4\, b
allotment notice 股份配售通知；配股通知 fE_QB=9 cz
allotment of shares 股份分配 ,|T
allowable 可获宽免；免税的 fdp/c wd
allowable business loss 可扣除的营业亏损 2/>AmVM
allowable expenses 可扣税的支出 VCvuZU{<
allowance 免税额；津贴；备抵；准备金 jOE b1
allowance for debts 债项的免税额 WER
K JA
allowance for depreciation by wear and tear 耗损折旧免税额 &XgB-}^:
allowance for funeral expenses 殡殓费的免税额 J. {[>
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +s_@964
allowance for repairs and outgoings 修葺及支出方面的免税额 Hyq| %\A
allowance to debtor 给债务人的津贴 qZA?M=NT?
alteration of capital 资本更改 hc~--[1c:
alternate trustee 候补受托人 *^" 4 )
amalgamation 合并 46
}/C5
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :5h&f
ambit of charges 征税范围；收费范围 n%Nf \z
amended valuation 经修订的估值 gpE5ua&
American Commodities Exchange 美国商品交易所 N}\$i&Vi
American Express Bank Limited 美国运通银行 gD&%$&q
American Stock Exchange 美国证券交易所 e&]XiV'
amortization 摊销 g-')|0py
amount due from banks 存放银行同业的款项 wf8vKl#Kfw
amount due from banks abroad 存放海外银行同业的款项 s u![S T(
amount due from holding companies 控股公司欠款 wm@1jLjrQ
amount due from local banks 存放本港银行同业的款项 #i:p,5~")
amount due to banks 银行同业的存款 <\Y>y+$3
amount due to banks abroad 海外银行同业的存款 cWh Aj>?_Q
amount due to holding companies 控股公司存款 BflF*-s ^
amount due to local banks 本港银行同业的存款 d \0K 3 =h
amount due to outport banks 外埠银行同业的存款 m}F1sRkdQ
amount for note issue 发行纸币的款额 R2u[IVZW:-
amount of bond 担保契据的款额 "k f7??Z
amount of consideration 代价款额 Zf(ucAhL
amount of contribution 供款数额 iFga==rw
amount of indebtedness 负债款额 i,* DWD+
amount of principal of the loan 贷款本金额 }54\NSj0
amount of rates chargeable 应征差饷数额 ,n&Dg58K
amount of share capital 股本额 @@!t$dD
amount of sums assured 承保款额 %{o5 }TqD
amount of variation 变动幅度 hQHV ]xW
amount of vote 拨款数额 Hhfqb"2on
amount payable 应付款额 3tOnALv
amount receivable 应收款额 nQ /(*d
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 SznNvd <
analysis 分析 )+\e+Ad}H
ancillary risk 附属风险 rQ~%SUM7
annual account 周年帐目；周年帐目报表；年度决算；年结 tEf-BV;\y
annual accounting date 年结日期 CIYD'zR[
2
annual allowance 每年免税额；年积金；年度津贴；年津 HM ^ rk
annual balance 年度余额 FC vR
annual disposable income 每年可动用收入 V&\ZqgDF
annual estimates 周年预算 qK(? \ t$
annual fee 年费 Yxi.A$ g
annual general meeting 周年大会 ,uDB ]
annual growth rate 年增率；每年增长率 E/5w
H/
annual long-term supplement 长期个案每年补助金 !cWKY \lpv
annual pensionable emolument 可供计算退休金的年薪 RZDZ3W(;h
annual report 年报 3 Mk F
Annual Report on the Consumer Price Index 《消费物价指数年报》 dR $@vDm
annual return 周年报表；周年申报表；每年报税表格 o.y4&bC14;
Annual Return Rules 《周年报表规则》 ?t?
!)# X
annual review of consumer prices 每年消费物价回顾 ~-'nEA TE
annual roll-forward basis 逐年延展方式 q#MA A_
annual salary 年薪 V{c
n1Af
annual statement 年度报表；年度决算表 O P``g/x)
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 N V*t
annuitant 年金受益人 5 _] i==M
annuity 年金 =BNmuAY7
annuity contract 年金合约 RHE< QG
annuity on human life 人寿年金 Pu}r`
E_
antecedent debt 先前的债项 $Fr$9 jq&
ante-dated cheque 倒填日期支票 INcJ Xlv
anticipated expenditure 预期开支 FDpNM\SR1l
anticipated net profit 预期纯利 gIRFqEz@o
anticipated revenue 预期收入 :c<C;.
anti-inflation measure 反通货膨胀措施 6VC w>x
anti-inflationary stance 反通货膨胀立场 < qv:7@
apparent deficit 表面赤字 o2F6K*u}
apparent financial solvency 表面偿债能力 cBc6*%ZD
apparent partner 表面合伙人 'B6D&xn'%&
application for personal assessment 个人入息课税申请书 wK|&[m s
application of fund 资金应用 qmJFX nf
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 rS 6iZp,
appointed actuary 委任精算师
tXPS@4F
appointed auditor 委任核数师；委任审计师 5?6 ATP:[
appointed trustee 委任的受托人 /:C"n|P7Z
appointer 委任人 }2JSa8
apportioned pro rata 按比例分摊 h:j-Xd$H+
apportionment 分配；分摊 .B>|>W O
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8Ck:c45v
apportionment formula 分摊方程式 8fZ\})t
apportionment of estate duty 遗产税的分摊 >;0z-;k6
appraisal 估价；评估 N[r@Y{
appreciable growth 可观增长 WYI? M
appreciable impact 显着影响 ZLo3
0*
appreciable increase 可观增长 ]3 Mm"7`
appreciation 增值；升值 S@Jl_`<
appreciation against other currencies 相对其他货币升值 ,!bOzth2>K
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?Tb'J`MO
appreciation tax 增值税 IKAF%0[R|j
appropriation 拨款；拨用；拨付 RI-whA8+
appropriation account 拨款帐目 2t#9
ih"9
Appropriation Bill 拨款法案 *4=Fy:R]O
appropriation-in-aid system 补助拨款办法 9;JU c0%
approved assets 核准资产 sOVaQ&+y
approved basket stock 认可一篮子证券 kD"dZ Qx
approved budget 核准预算 a JIj%Y$
approved charitable donation 认可慈善捐款 =Xud L^GF
approved charitable institution 认可慈善机构 4!iS"QH?;^
approved currency 核准货币；认可货币 :n>:*e@w%
approved estimates 核准预算 <}.)kg${O
approved estimates of expenditure 核准开支预算 @{XN}tWDOp
approved overseas insurer 核准海外保险人 BOfO$J}
approved overseas trust company 核准海外信托公司 u4fTC})4{C
approved pooled investment fund 核准汇集投资基金 =a7m^e7
approved provident fund scheme 认可公积金计划 | ql!@M(p
approved provision 核准拨款 6S ]GSS<
approved redeemable share 核准可赎回股份 yvNYYp2r
approved regional stock 认可地区性证券 P),%S9jP;
approved retirement scheme 认可退休金计划
p 4(-
approved subordinated loan 核准附属贷款 r}03&h~Hc&
arbitrage 套戥；套汇；套利 V}@c5)(j
arbitrageur 套戥者；套汇者 AB + Zc
]
arbitrary amount 临时款项 -7;RPHJs
arrangement 措施；安排；协定 %l3RM*zb
arrears 欠款 7Zr j U {
arrears of pay 欠付薪酬 7|6 5;jm+
arrears of revenue 逾期未收税款；逾期未收的帐项 OM2|c}]ZQ
articles of association 组织章程；组织细则；组织章程细则 0-
FwHDxw
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
=ngu*#?c4
ascertainment of profit 确定利润 WDgp(Av!
"Asia Clear" “亚洲结算系统”
