allotment 分配；配股 'LY.7cW
allotment notice 股份配售通知；配股通知 $7%e|0jC
allotment of shares 股份分配 w+<`>
allowable 可获宽免；免税的 G5~ Jp#uA
allowable business loss 可扣除的营业亏损 `8$gaA*
allowable expenses 可扣税的支出 !o
A,^4(
allowance 免税额；津贴；备抵；准备金 !
Ff/RRo
allowance for debts 债项的免税额 L' w
}
allowance for depreciation by wear and tear 耗损折旧免税额 u* /.
allowance for funeral expenses 殡殓费的免税额 <0!/7*;#ZT
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 k!Y7 Rc{"
allowance for repairs and outgoings 修葺及支出方面的免税额 C^>txui8
allowance to debtor 给债务人的津贴 w>M8 FG(4]
alteration of capital 资本更改 G[7Z5 )2B
alternate trustee 候补受托人 /DPD,bA
amalgamation 合并 f,utA3[
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *^cJn*QeL
ambit of charges 征税范围；收费范围 \OMWE/qMy
amended valuation 经修订的估值 hVPSW# .d
American Commodities Exchange 美国商品交易所 A 8bDg:G1i
American Express Bank Limited 美国运通银行 at_~b Ox6X
American Stock Exchange 美国证券交易所 1^<R2x
amortization 摊销 ~3YN;S t-
amount due from banks 存放银行同业的款项 WZkAlg7Z
amount due from banks abroad 存放海外银行同业的款项 +z/_ 'DE
amount due from holding companies 控股公司欠款 RLkP)+
t
amount due from local banks 存放本港银行同业的款项 7V Wq8FH`
amount due to banks 银行同业的存款 u*#j;Xc
amount due to banks abroad 海外银行同业的存款 |7G +O+j
amount due to holding companies 控股公司存款 4N&4TUIM
amount due to local banks 本港银行同业的存款 L[4Su;D
amount due to outport banks 外埠银行同业的存款 :_R[@?c
amount for note issue 发行纸币的款额 34lt?6
%j
amount of bond 担保契据的款额 24u;'i-y5
amount of consideration 代价款额 Qs(WyP #
amount of contribution 供款数额 1an?/j,
amount of indebtedness 负债款额 %J`cYn#
amount of principal of the loan 贷款本金额 G 2L?j
amount of rates chargeable 应征差饷数额 *m_B#~4
amount of share capital 股本额 1t"
amount of sums assured 承保款额 V[&4Km9C
amount of variation 变动幅度 \-A=??@H
amount of vote 拨款数额 C^sHj5 \(
amount payable 应付款额 C( ( 7
amount receivable 应收款额 ROZOX$XM
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 i}C9
analysis 分析 *uJcB | KX
ancillary risk 附属风险 zNe>fZ
annual account 周年帐目；周年帐目报表；年度决算；年结 BJzNh>-#=
annual accounting date 年结日期 4{!7T
annual allowance 每年免税额；年积金；年度津贴；年津 \nQV{J
annual balance 年度余额 Q2wEt
>0a
annual disposable income 每年可动用收入 DQ'yFPE
annual estimates 周年预算 /: -8 ,`
annual fee 年费 :CH?,x^!@
annual general meeting 周年大会 lCmT
m
annual growth rate 年增率；每年增长率 3N8RZt1.b
annual long-term supplement 长期个案每年补助金 B J,U,!
annual pensionable emolument 可供计算退休金的年薪 f=0U&~
annual report 年报 5r#0 /1ym!
Annual Report on the Consumer Price Index 《消费物价指数年报》 #:E}Eby/6I
annual return 周年报表；周年申报表；每年报税表格 B&J;yla6`d
Annual Return Rules 《周年报表规则》 DIx!S
w7EC
annual review of consumer prices 每年消费物价回顾 l ;TWs_N
annual roll-forward basis 逐年延展方式 :_ _z?<?(
annual salary 年薪 tYE\tbCO'
annual statement 年度报表；年度决算表 :by EXe;3
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 mj\]oWS7 d
annuitant 年金受益人 j6zZ! k
annuity 年金 -rC_8.u :
annuity contract 年金合约 Q
a(>$. h
annuity on human life 人寿年金 oqu;
D'8
antecedent debt 先前的债项 ~j}7Fre
ante-dated cheque 倒填日期支票 19.+"H
anticipated expenditure 预期开支 FjUf|
anticipated net profit 预期纯利 MfzSoxCb
anticipated revenue 预期收入 /yRP>CX~
anti-inflation measure 反通货膨胀措施 ANuIPF4NxP
anti-inflationary stance 反通货膨胀立场 O3Jp:.ps
apparent deficit 表面赤字 |3tq.JU
apparent financial solvency 表面偿债能力 {(o$? =
apparent partner 表面合伙人 Qx$C oY
application for personal assessment 个人入息课税申请书 FT0HU<." 1
application of fund 资金应用 J!l/!Z>!cF
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 :el]IH
appointed actuary 委任精算师 3ya
_47D
appointed auditor 委任核数师；委任审计师 :a YbP,mE
appointed trustee 委任的受托人 ko-:) z
appointer 委任人 Yv="oG!xL
apportioned pro rata 按比例分摊 Q};g~b 3
apportionment 分配；分摊 6 w"-&
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $+#Lq. 3,
apportionment formula 分摊方程式 >Q159qZ
apportionment of estate duty 遗产税的分摊 ^zdZ"\x
appraisal 估价；评估 Qyn~Vu43
appreciable growth 可观增长 Q& p'\6~
appreciable impact 显着影响 7WuhY Jbf
appreciable increase 可观增长 tvh)N{j
appreciation 增值；升值 @qC](5|TQ
appreciation against other currencies 相对其他货币升值 K nd2s~S
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 J<[Hw g
appreciation tax 增值税 Tnw0S8M
appropriation 拨款；拨用；拨付 N{6
- rR
appropriation account 拨款帐目 DB1F _! 9
Appropriation Bill 拨款法案 6rBXC <Z
appropriation-in-aid system 补助拨款办法 |&O7F;/_
approved assets 核准资产 >5,nB <
approved basket stock 认可一篮子证券 [QC|Kd^#
approved budget 核准预算 (%`
R{Y
approved charitable donation 认可慈善捐款 Yv}V =O%
approved charitable institution 认可慈善机构 ryk(A m<
approved currency 核准货币；认可货币 5 iz(R:P<
approved estimates 核准预算 XMt5o&U1
approved estimates of expenditure 核准开支预算 %hEhZW{:
approved overseas insurer 核准海外保险人 ~7$NVKE
approved overseas trust company 核准海外信托公司 "oZ $/ap\
approved pooled investment fund 核准汇集投资基金 h]|E,!H
approved provident fund scheme 认可公积金计划 y$J M=f$
approved provision 核准拨款 mW_B|dM"
approved redeemable share 核准可赎回股份 #q[k"x =c
approved regional stock 认可地区性证券 J Iw=Bs
approved retirement scheme 认可退休金计划 U9uy (KOW
approved subordinated loan 核准附属贷款 v61'fQ1Qg!
arbitrage 套戥；套汇；套利 j?5s/
arbitrageur 套戥者；套汇者 *3,Kn}ik
arbitrary amount 临时款项 p3sR>ToJ
arrangement 措施；安排；协定 7hg)R
@OC
arrears 欠款 zjuU* $A4
arrears of pay 欠付薪酬 :$=r^LSH
arrears of revenue 逾期未收税款；逾期未收的帐项 z?9vbx
articles of association 组织章程；组织细则；组织章程细则 y'5
y
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 OPYl#3I
ascertainment of profit 确定利润 =wd=TX/
"Asia Clear" “亚洲结算系统”
