allotment 分配；配股 [>U'P1@ql
allotment notice 股份配售通知；配股通知 EuOrwmdj
allotment of shares 股份分配 h;u8{t "
allowable 可获宽免；免税的 -iLp3m<ai
allowable business loss 可扣除的营业亏损 F\^9=}b_i
allowable expenses 可扣税的支出 kn:X^mDXC/
allowance 免税额；津贴；备抵；准备金 )! Jo7SR
allowance for debts 债项的免税额 :* 4b,P
allowance for depreciation by wear and tear 耗损折旧免税额 *I : ^g
allowance for funeral expenses 殡殓费的免税额 +fB bW::R^
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 lZCTthr\
allowance for repairs and outgoings 修葺及支出方面的免税额 | :7O
allowance to debtor 给债务人的津贴 z/dpnG X
alteration of capital 资本更改 A NR?An
alternate trustee 候补受托人 _l cx?IV
amalgamation 合并 0hVw=KDO9:
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 JPJ&k( P
ambit of charges 征税范围；收费范围 $ @QF<?i~
amended valuation 经修订的估值 Ha>Hb `
American Commodities Exchange 美国商品交易所 {ss^L
American Express Bank Limited 美国运通银行 2#%@j6
American Stock Exchange 美国证券交易所 I.As{0cc
amortization 摊销 '
5`w5swbc
amount due from banks 存放银行同业的款项 E }LYO:
amount due from banks abroad 存放海外银行同业的款项 VJviX[V?4
amount due from holding companies 控股公司欠款 R~TzZ(Ah]
amount due from local banks 存放本港银行同业的款项 {"k}C2K'r
amount due to banks 银行同业的存款 | >X5@
amount due to banks abroad 海外银行同业的存款 2NMS '"8
amount due to holding companies 控股公司存款 hA 1 _zKZ
amount due to local banks 本港银行同业的存款 !:"$1kh1("
amount due to outport banks 外埠银行同业的存款 G (joamfM
amount for note issue 发行纸币的款额 l
rrNyaFn
amount of bond 担保契据的款额 onqfmQ,3E
amount of consideration 代价款额 *f<+yF{=A
amount of contribution 供款数额 !( 2rU @.
amount of indebtedness 负债款额 {HoeK>rd
amount of principal of the loan 贷款本金额 \zOo[/-<
amount of rates chargeable 应征差饷数额 %+gK5aVab
amount of share capital 股本额 CNU,\>J@$
amount of sums assured 承保款额 sKD sps^$
amount of variation 变动幅度 >(T)9fKF
amount of vote 拨款数额
g }\ G@7Q
amount payable 应付款额 Q AN :
amount receivable 应收款额 3'3E:}o|
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Q1hHK'3w
analysis 分析 qr
dA4S
ancillary risk 附属风险 \; #T.@c5
annual account 周年帐目；周年帐目报表；年度决算；年结 T'C ^,,if
annual accounting date 年结日期 lJly
fN
annual allowance 每年免税额；年积金；年度津贴；年津
dZMf5=tb
annual balance 年度余额 9W5 ~ I9%
annual disposable income 每年可动用收入 1V/?p<A
annual estimates 周年预算 ': fq/k3;&
annual fee 年费 *BdKQ/Dk
annual general meeting 周年大会 =*2_B~`
annual growth rate 年增率；每年增长率 Y8l
8B>
annual long-term supplement 长期个案每年补助金
yn`P:[v
annual pensionable emolument 可供计算退休金的年薪 kz=Ql|@
annual report 年报 nev@ykP6
Annual Report on the Consumer Price Index 《消费物价指数年报》 ) oypl+y
annual return 周年报表；周年申报表；每年报税表格 OQ*BPmS-
Annual Return Rules 《周年报表规则》 yzI`&?
P2
annual review of consumer prices 每年消费物价回顾 gdr"34%vbM
annual roll-forward basis 逐年延展方式 $f>h_8cla
annual salary 年薪 >G#SfE$0
annual statement 年度报表；年度决算表 kfc5ra>&
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 HgY [Q}7s
annuitant 年金受益人 VA D9 mS^~
annuity 年金 xOY
%14%Y
annuity contract 年金合约 GycW3tc]_&
annuity on human life 人寿年金 .R" ;2 f3
antecedent debt 先前的债项 -6KNMk
ante-dated cheque 倒填日期支票 'DeI]IeP
anticipated expenditure 预期开支 3aX/)v.:4
anticipated net profit 预期纯利 =(aA `:Nl
anticipated revenue 预期收入 r3; @
anti-inflation measure 反通货膨胀措施 Sj(5xa[
anti-inflationary stance 反通货膨胀立场 O-uno{Fd*
apparent deficit 表面赤字
c;6[lv
apparent financial solvency 表面偿债能力 #S 4lRVt5
apparent partner 表面合伙人 ,; D$d#\"
application for personal assessment 个人入息课税申请书 f\+ E&p.
application of fund 资金应用 Vf*Z }'
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 F9}j iCom
appointed actuary 委任精算师 -|.Izgc
appointed auditor 委任核数师；委任审计师 \ img
appointed trustee 委任的受托人 od=x?uBVd
appointer 委任人 _-+x zdGvX
apportioned pro rata 按比例分摊 _/c1b>kcso
apportionment 分配；分摊 :z-UnC||j
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 * a ?qV
apportionment formula 分摊方程式 Ea,L 04K
apportionment of estate duty 遗产税的分摊 nhdOo
appraisal 估价；评估 .91 @T.
appreciable growth 可观增长 C0`Bi:Ze
appreciable impact 显着影响 T%N m
appreciable increase 可观增长 ye^*Z>|
appreciation 增值；升值 cfZ$V^ xM
appreciation against other currencies 相对其他货币升值 _uf ,7R-
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2j =i\ B
appreciation tax 增值税 P Y&(ObC
appropriation 拨款；拨用；拨付 kfW"v I+d
appropriation account 拨款帐目 `m")v0n3
Appropriation Bill 拨款法案 ]I
^b&N
appropriation-in-aid system 补助拨款办法 c>b!{e@*
approved assets 核准资产 ,
RKl
approved basket stock 认可一篮子证券 ,
'Sj:l
approved budget 核准预算 0d|DIT#>?
approved charitable donation 认可慈善捐款 $p;<1+!
approved charitable institution 认可慈善机构 =bHS@h8N<
approved currency 核准货币；认可货币 B?gFFU61
approved estimates 核准预算 )W,.xP
approved estimates of expenditure 核准开支预算 (~IoRhp^
approved overseas insurer 核准海外保险人 '>:c:Tewy
approved overseas trust company 核准海外信托公司
?se\?q
approved pooled investment fund 核准汇集投资基金 om oD +
approved provident fund scheme 认可公积金计划 .+ d.~jHX
approved provision 核准拨款 P P-U.
approved redeemable share 核准可赎回股份 "tF#]iQQ
u
approved regional stock 认可地区性证券 VV+gPC
approved retirement scheme 认可退休金计划 S H xD( 6
approved subordinated loan 核准附属贷款 q@=3`yQ
arbitrage 套戥；套汇；套利 3Y O %$
arbitrageur 套戥者；套汇者 sS{!z@\Lf
arbitrary amount 临时款项 [,0[\NC
arrangement 措施；安排；协定 F%ffnEJg
arrears 欠款 1@:BUE;jZ
arrears of pay 欠付薪酬 {A`J0ol<B9
arrears of revenue 逾期未收税款；逾期未收的帐项 =kP|TR!o-
articles of association 组织章程；组织细则；组织章程细则 /UG]hJ-wn
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 6* 6 |R 93
ascertainment of profit 确定利润 HD_ #-M
"Asia Clear" “亚洲结算系统”
