allotment 分配；配股 Bkdt[qDn5P
allotment notice 股份配售通知；配股通知 c3N,P<#
allotment of shares 股份分配 f\~A72-
allowable 可获宽免；免税的 Y{<SD-ibZ$
allowable business loss 可扣除的营业亏损 U98e=57 N
allowable expenses 可扣税的支出 :z2G
a
allowance 免税额；津贴；备抵；准备金 s} oD?h:T3
allowance for debts 债项的免税额 '
BY|7j~
allowance for depreciation by wear and tear 耗损折旧免税额 AdWP
allowance for funeral expenses 殡殓费的免税额 LzD,]{CC5
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Jm-bE 8b
allowance for repairs and outgoings 修葺及支出方面的免税额 Hu "TEhW(2
allowance to debtor 给债务人的津贴 .Ix[&+LsY
alteration of capital 资本更改 \ Z_29L w=
alternate trustee 候补受托人 /|8/C40aY
amalgamation 合并 k;
ned
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 MLN+ BuS
ambit of charges 征税范围；收费范围 !f G}<6&i
amended valuation 经修订的估值 ;ibOd
~
American Commodities Exchange 美国商品交易所 g1&q6wCg|
American Express Bank Limited 美国运通银行 < mp_[-c
American Stock Exchange 美国证券交易所 VVk8z6 W
amortization 摊销 Amv:d
h
amount due from banks 存放银行同业的款项 '1b4nj|<m
amount due from banks abroad 存放海外银行同业的款项 Ly]J-BTe
amount due from holding companies 控股公司欠款 ! rff/0/x"
amount due from local banks 存放本港银行同业的款项 N]&:xd5
amount due to banks 银行同业的存款 5RR4jX]
amount due to banks abroad 海外银行同业的存款 n W:Bo#
amount due to holding companies 控股公司存款 (1Klj+"p%
amount due to local banks 本港银行同业的存款 TiD|.a8
S
amount due to outport banks 外埠银行同业的存款 jAf
qC@e
amount for note issue 发行纸币的款额 mJ+mTA5
bW
amount of bond 担保契据的款额 @gk{wh>c
amount of consideration 代价款额 _ c,{}sn
amount of contribution 供款数额 )^m"fQ+
amount of indebtedness 负债款额 9S8V`aC
amount of principal of the loan 贷款本金额 w/@ tH
amount of rates chargeable 应征差饷数额 Ym
1; /'
amount of share capital 股本额 41I2t(H @z
amount of sums assured 承保款额 i)7B :uA
amount of variation 变动幅度 ] r>m{"~E
amount of vote 拨款数额 !wH'dsriD
amount payable 应付款额 H H|N~pBJB
amount receivable 应收款额 +Os9}uKf
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &[_D'jm+S0
analysis 分析 _J>!K'Dz
ancillary risk 附属风险 U
P*5M
annual account 周年帐目；周年帐目报表；年度决算；年结 #^xj"}o@
annual accounting date 年结日期 8 j}o\!H
annual allowance 每年免税额；年积金；年度津贴；年津 ]4] AcJj
annual balance 年度余额 x2tcr +o
annual disposable income 每年可动用收入 }B&+KO)
annual estimates 周年预算 uIR/^o
annual fee 年费 EKNmXt1
lE
annual general meeting 周年大会 !%/(a)B$^$
annual growth rate 年增率；每年增长率 h=d FSK?*D
annual long-term supplement 长期个案每年补助金 ~xf uq{L;
annual pensionable emolument 可供计算退休金的年薪 ]:~z#k|2@6
annual report 年报 ^ >#@qMw
Annual Report on the Consumer Price Index 《消费物价指数年报》 [vOk=
annual return 周年报表；周年申报表；每年报税表格 EOo,olklC
Annual Return Rules 《周年报表规则》 *z)+'D*+
annual review of consumer prices 每年消费物价回顾 WM nxN34
annual roll-forward basis 逐年延展方式 lCGEd 3
annual salary 年薪 6yd?xeD
annual statement 年度报表；年度决算表 hQaa "U7[
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 p I(
H7 (
annuitant 年金受益人 qq>Qi (>
annuity 年金 uLrZl0%HT~
annuity contract 年金合约 C#P7@ JE
annuity on human life 人寿年金 1 5R:m:T
antecedent debt 先前的债项 JN3&(t
ante-dated cheque 倒填日期支票 x]vyt}oCmk
anticipated expenditure 预期开支 Yduj3Ht:w
anticipated net profit 预期纯利 qE M,~:lTn
anticipated revenue 预期收入 \ \g Aa-}:
anti-inflation measure 反通货膨胀措施 E6#")2C~
anti-inflationary stance 反通货膨胀立场 .Zr3!N.t
apparent deficit 表面赤字 C;oO=R3r
apparent financial solvency 表面偿债能力 SyI i*dH
apparent partner 表面合伙人 _C@<*L=Q
application for personal assessment 个人入息课税申请书 ()z n8_z
application of fund 资金应用 '}E"M db
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 ,soXX_Y>
appointed actuary 委任精算师 fK+ [r1^
appointed auditor 委任核数师；委任审计师 ]P)
2Q!X
appointed trustee 委任的受托人 oo]g=C$n
appointer 委任人 ek` 6 Uf
apportioned pro rata 按比例分摊 'W/ AYF ^5
apportionment 分配；分摊 X)S4vqf}
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 x/IAc6H~_8
apportionment formula 分摊方程式 60r0O5=|Fl
apportionment of estate duty 遗产税的分摊 D:PrFa
appraisal 估价；评估 B*n_
VBd
appreciable growth 可观增长 .5iXOS0
G
appreciable impact 显着影响 CQ'4 ".7
appreciable increase 可观增长 Za7!n{? 0
appreciation 增值；升值
!qTP
appreciation against other currencies 相对其他货币升值 U\dLq&=V
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,AG k4]
appreciation tax 增值税 +Oc |Oo
appropriation 拨款；拨用；拨付 51`*VR]`K
appropriation account 拨款帐目 h&z(;B!;y.
Appropriation Bill 拨款法案 Y.E]U!i*
appropriation-in-aid system 补助拨款办法 *ch7z|wo.
approved assets 核准资产 a<P?4tbF
approved basket stock 认可一篮子证券 NUX$)c
approved budget 核准预算 T*](oA
@
approved charitable donation 认可慈善捐款 dl+:u}9M$
approved charitable institution 认可慈善机构 =/(R_BFna
approved currency 核准货币；认可货币 h&x;#.SYK
approved estimates 核准预算 2cko
GafG{
approved estimates of expenditure 核准开支预算 2bxW`.fa
approved overseas insurer 核准海外保险人 9''x'E=|
approved overseas trust company 核准海外信托公司 nS]Ih 0( K
approved pooled investment fund 核准汇集投资基金 S&MF; E6
approved provident fund scheme 认可公积金计划 +4V"&S|&
approved provision 核准拨款 E|x t\ *
approved redeemable share 核准可赎回股份 q=;U(,Y
approved regional stock 认可地区性证券 Em/? 4 &
approved retirement scheme 认可退休金计划 3($tD
*!o
approved subordinated loan 核准附属贷款 sDjbvC
0
arbitrage 套戥；套汇；套利 XT{ukE
vDR
arbitrageur 套戥者；套汇者 /, JL \b
arbitrary amount 临时款项 UGQH wz
arrangement 措施；安排；协定 `9 Q O'^)
arrears 欠款 E*VOyH 2[
arrears of pay 欠付薪酬 >!% +)
arrears of revenue 逾期未收税款；逾期未收的帐项 X"S")BQ
q
articles of association 组织章程；组织细则；组织章程细则 i:x<Vi
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 6<{Sb E|G{
ascertainment of profit 确定利润 < [q{0,
"Asia Clear" “亚洲结算系统”
