allotment 分配；配股 sQMfU{S /
allotment notice 股份配售通知；配股通知 Nt7z
]F `
allotment of shares 股份分配 \?"kT}..
allowable 可获宽免；免税的 F_nXsKem
allowable business loss 可扣除的营业亏损 :rEZR `
allowable expenses 可扣税的支出 5a2+ 6N
allowance 免税额；津贴；备抵；准备金 8T3Nz8Q7
allowance for debts 债项的免税额 m tVoA8(6
allowance for depreciation by wear and tear 耗损折旧免税额 1i@a? 27|
allowance for funeral expenses 殡殓费的免税额 ] +T$ D
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Fq'Ds[wd5
allowance for repairs and outgoings 修葺及支出方面的免税额 gm7 [m}
allowance to debtor 给债务人的津贴 xtzkgb,0[
alteration of capital 资本更改 SL?YU(a
alternate trustee 候补受托人 QNGp+xUHJ9
amalgamation 合并 B9S@G{`
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 +w8$-eFY
ambit of charges 征税范围；收费范围 JHg
y&/
amended valuation 经修订的估值 jm,c Vo
American Commodities Exchange 美国商品交易所 ?$ M:
4mX
American Express Bank Limited 美国运通银行 @oQ"FLF.
American Stock Exchange 美国证券交易所 a.fdCI]%
amortization 摊销 RSu p _4A
amount due from banks 存放银行同业的款项 G$;cA:p-j
amount due from banks abroad 存放海外银行同业的款项 -{N P3zy
amount due from holding companies 控股公司欠款 !k!1 h%7q
amount due from local banks 存放本港银行同业的款项 hY|- l%2f
amount due to banks 银行同业的存款 /&zlC{:G92
amount due to banks abroad 海外银行同业的存款 Oe lf^&m
amount due to holding companies 控股公司存款 "&@{f:+
amount due to local banks 本港银行同业的存款 !
EGpI@
amount due to outport banks 外埠银行同业的存款 {pC$jd>T
amount for note issue 发行纸币的款额 [I}xR(a@n
amount of bond 担保契据的款额 q$'[&& _
amount of consideration 代价款额 OOnhT
amount of contribution 供款数额 OuyO_DSI
amount of indebtedness 负债款额 hp}JKj@
amount of principal of the loan 贷款本金额 'ji|'x T
amount of rates chargeable 应征差饷数额 3(_: "?x A
amount of share capital 股本额 u4ZOHy_O^
amount of sums assured 承保款额 _=HNcpDA;0
amount of variation 变动幅度 Em(Okr, 0
amount of vote 拨款数额 F[> Y8e<[
amount payable 应付款额 3 5/ s\
amount receivable 应收款额 )C0d*T 0i
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6_>(9&g`zV
analysis 分析 \f@obp
ancillary risk 附属风险 b;5
M$
annual account 周年帐目；周年帐目报表；年度决算；年结 "%#CMCE|f
annual accounting date 年结日期 '~zi~Q7M
annual allowance 每年免税额；年积金；年度津贴；年津 HF*j=qt!
annual balance 年度余额 h;):TFiC
annual disposable income 每年可动用收入 #dQFs]:F
annual estimates 周年预算
I !T=$Um
annual fee 年费 \s7/ `
annual general meeting 周年大会 |q pFR)l
annual growth rate 年增率；每年增长率 */4hFD {
annual long-term supplement 长期个案每年补助金 $4hi D;n
annual pensionable emolument 可供计算退休金的年薪 ^#U[v 7y
annual report 年报 9(lcQuE9
Annual Report on the Consumer Price Index 《消费物价指数年报》 2x~Pq_?y
annual return 周年报表；周年申报表；每年报税表格 #szIYyk
Annual Return Rules 《周年报表规则》 FIx|4[&>S
annual review of consumer prices 每年消费物价回顾 \cK# /;a#
annual roll-forward basis 逐年延展方式 yYdh+ x
annual salary 年薪 sK 8sxy
annual statement 年度报表；年度决算表 IUz`\BO4
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 .9vt<<Kwh
annuitant 年金受益人 ijKQ`}JA
annuity 年金 (,b\"Q
annuity contract 年金合约 yJMo/!DZ
annuity on human life 人寿年金 ?RS4oJz,5g
antecedent debt 先前的债项 w!-MMT4y
ante-dated cheque 倒填日期支票 *'@ sm*
anticipated expenditure 预期开支 "bz]5c~
anticipated net profit 预期纯利 -B #K}xL|x
anticipated revenue 预期收入 . Ctd$
anti-inflation measure 反通货膨胀措施 3AAciMq}
anti-inflationary stance 反通货膨胀立场 oWEzzMRz
apparent deficit 表面赤字 l[C_ vUg
apparent financial solvency 表面偿债能力 Fs S.9
`B
apparent partner 表面合伙人 N_
d{E/
application for personal assessment 个人入息课税申请书 wQa,o l_p
application of fund 资金应用 j1=su~
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 x<PJ5G L
appointed actuary 委任精算师 Pk=0pHH8q
appointed auditor 委任核数师；委任审计师 tToP7q^
appointed trustee 委任的受托人 =MwR)CI#
appointer 委任人 [}l#cG6 k
apportioned pro rata 按比例分摊 y{ 2\T
apportionment 分配；分摊 G!o6Y:1!
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 syCT)}T6z
apportionment formula 分摊方程式 \i\>$'f*z
apportionment of estate duty 遗产税的分摊 {7%(m|(
appraisal 估价；评估 T8d=@8g,%
appreciable growth 可观增长 a)I>Ns)
appreciable impact 显着影响 uvJ &qd8M
appreciable increase 可观增长 Q{CRy-ha
appreciation 增值；升值 Y^ y:N$3$\
appreciation against other currencies 相对其他货币升值 E&f/*V^
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ctx>#uN6
appreciation tax 增值税 f,ZJFb98
appropriation 拨款；拨用；拨付 ZD4aT1|Q7
appropriation account 拨款帐目 3#y`6e=5
Appropriation Bill 拨款法案 E<7$!P=z`
appropriation-in-aid system 补助拨款办法 (LJ7xoJ^
approved assets 核准资产 BCtKxtbS
approved basket stock 认可一篮子证券 4 p%^?L?
approved budget 核准预算 u ?F.%j-
approved charitable donation 认可慈善捐款 i) $ySlEh
approved charitable institution 认可慈善机构 mP's4
approved currency 核准货币；认可货币 .&I!2F
approved estimates 核准预算
uh%
J
approved estimates of expenditure 核准开支预算 Mi\-
9-
approved overseas insurer 核准海外保险人 n )\(\V7
approved overseas trust company 核准海外信托公司 uc}F|O
approved pooled investment fund 核准汇集投资基金 MhJA8| B6|
approved provident fund scheme 认可公积金计划 .`(YCn ?\
approved provision 核准拨款 y=Z[_L!xr
approved redeemable share 核准可赎回股份 .{|SKhXk
approved regional stock 认可地区性证券 GMB3`&qh
approved retirement scheme 认可退休金计划 |*M07Hc x
approved subordinated loan 核准附属贷款 fzO h3FO+
arbitrage 套戥；套汇；套利 %e)? Mem
arbitrageur 套戥者；套汇者 Ya(3Z_f+VZ
arbitrary amount 临时款项 a
<Iikx
arrangement 措施；安排；协定 Z?V vFEt%
arrears 欠款 .gt;:8fw{
arrears of pay 欠付薪酬 z ?F`)}
arrears of revenue 逾期未收税款；逾期未收的帐项 ?* ZQ:jH
articles of association 组织章程；组织细则；组织章程细则 3Tp8t6*nL
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 2EYWX! Bx
ascertainment of profit 确定利润 fRq+pUx U
"Asia Clear" “亚洲结算系统”
