allotment 分配；配股 "``W6W-(
allotment notice 股份配售通知；配股通知 wp A w/-/
allotment of shares 股份分配 `%KpTh
allowable 可获宽免；免税的 bS_y_ 9K
allowable business loss 可扣除的营业亏损 HTR "mQ
allowable expenses 可扣税的支出 ]J8 KCjq@
allowance 免税额；津贴；备抵；准备金 Kx(76_XD
allowance for debts 债项的免税额 V=G b>_d
allowance for depreciation by wear and tear 耗损折旧免税额 f
ho=<|-
allowance for funeral expenses 殡殓费的免税额 H ={O13
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -lJx%9>
allowance for repairs and outgoings 修葺及支出方面的免税额 *%P>x}6w3
allowance to debtor 给债务人的津贴 !V$6+?2
alteration of capital 资本更改 U)O?|
VN^o
alternate trustee 候补受托人 ;Puy A
amalgamation 合并 ZX~>uf\n
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
'7S!6kd?
ambit of charges 征税范围；收费范围 _"
R3N
amended valuation 经修订的估值 4*@G&v?n
American Commodities Exchange 美国商品交易所 e; &{5 0VY
American Express Bank Limited 美国运通银行 Nb|3? c_
American Stock Exchange 美国证券交易所 bIvJs9L
amortization 摊销 t~+{Hr) #y
amount due from banks 存放银行同业的款项 /Bg6z m
amount due from banks abroad 存放海外银行同业的款项 ~u O:tL
amount due from holding companies 控股公司欠款 Ba"^K d`
amount due from local banks 存放本港银行同业的款项 I ?^Q084
amount due to banks 银行同业的存款 Fi?U)T+%+
amount due to banks abroad 海外银行同业的存款 yDu
yMt#
amount due to holding companies 控股公司存款 k;"R y8[k
amount due to local banks 本港银行同业的存款 a2(D!_dZR
amount due to outport banks 外埠银行同业的存款
gQ[ ]
amount for note issue 发行纸币的款额 P3,Z5|
)
amount of bond 担保契据的款额 '$2oSd
amount of consideration 代价款额 2XETQ; 9
amount of contribution 供款数额 b @{%qh ,C
amount of indebtedness 负债款额 -z>Z0viA
amount of principal of the loan 贷款本金额 !0!P.Q8>&
amount of rates chargeable 应征差饷数额 "/ a*[_sV
amount of share capital 股本额 X\c1q4oB[
amount of sums assured 承保款额 CYT uj>Ww
amount of variation 变动幅度 Z=e [
!c
amount of vote 拨款数额 fY)4]= L
amount payable 应付款额 -@gJqoo>
amount receivable 应收款额 O]$*EiO\
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 n6}E4E no
analysis 分析 '0])7jq
ancillary risk 附属风险 R"9 oMaY
annual account 周年帐目；周年帐目报表；年度决算；年结 0~@L
%~
annual accounting date 年结日期 6\)8mK
annual allowance 每年免税额；年积金；年度津贴；年津 lzr>WbM{{p
annual balance 年度余额 a6 #
{2q
annual disposable income 每年可动用收入 P0`>{!r6@
annual estimates 周年预算 s&_IWala
annual fee 年费 "FLD%3 l
annual general meeting 周年大会 <manv8*6
annual growth rate 年增率；每年增长率 FJn~
=h A
annual long-term supplement 长期个案每年补助金 : e0R7sj
annual pensionable emolument 可供计算退休金的年薪 _Gs
annual report 年报 ^cPo{xf
Annual Report on the Consumer Price Index 《消费物价指数年报》 u$Pf.#
annual return 周年报表；周年申报表；每年报税表格 m"?' hR2
Annual Return Rules 《周年报表规则》 /`j K
annual review of consumer prices 每年消费物价回顾 j"D0
nG,
annual roll-forward basis 逐年延展方式 8IT_mjj
annual salary 年薪 C,VqT6E<
annual statement 年度报表；年度决算表 f/IRO33
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 L8?Z!0D/h
annuitant 年金受益人 Chb 4VoE
annuity 年金 Qn'r+X5t
annuity contract 年金合约 5w,YBUp
annuity on human life 人寿年金 5wE !_ng>|
antecedent debt 先前的债项 r=P $iG'&
ante-dated cheque 倒填日期支票 V5hl G =V
anticipated expenditure 预期开支 ]X"i~$T1 S
anticipated net profit 预期纯利 %xbz&'W,
anticipated revenue 预期收入 2'O!~8U
anti-inflation measure 反通货膨胀措施 sGDrMAQt
anti-inflationary stance 反通货膨胀立场 hNR >Hy\
apparent deficit 表面赤字 $S)e"Po~5
apparent financial solvency 表面偿债能力 &]"_pc/>m
apparent partner 表面合伙人 :+gCO!9Y
application for personal assessment 个人入息课税申请书 0=(-8vwd
application of fund 资金应用 9b zYADLI
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 v%l|S{>(
appointed actuary 委任精算师 [pC-{~
appointed auditor 委任核数师；委任审计师 e G*s1uQl
appointed trustee 委任的受托人 %unK8z
appointer 委任人 0t :|l@zB
apportioned pro rata 按比例分摊 iK6<^,]'
apportionment 分配；分摊 %;B(_ht<-w
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 WKYA9BaR
apportionment formula 分摊方程式 ~A:;?A'.
apportionment of estate duty 遗产税的分摊 ?+} E
appraisal 估价；评估 g8iB;%6
appreciable growth 可观增长 ).O2_<&?F
appreciable impact 显着影响 tWX+\ |
appreciable increase 可观增长 6!}m$Dvt~
appreciation 增值；升值 ~i_ R%z:y
appreciation against other currencies 相对其他货币升值 xdTzG4
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 P". qL 5
appreciation tax 增值税 >`,#%MH#
appropriation 拨款；拨用；拨付 b09#+CH?
appropriation account 拨款帐目 m(7_ZiL=
Appropriation Bill 拨款法案 |)P;%Fy9
appropriation-in-aid system 补助拨款办法 DRB YH(
approved assets 核准资产 I` n1M+=%
approved basket stock 认可一篮子证券 tB(X`A.|
approved budget 核准预算 Dk{nOvZu<
approved charitable donation 认可慈善捐款 Lw2Y
P[CR
approved charitable institution 认可慈善机构 3bI|X!
j
approved currency 核准货币；认可货币 *!7SM 7
approved estimates 核准预算 :+Je989\[C
approved estimates of expenditure 核准开支预算 FUT
yx"
approved overseas insurer 核准海外保险人 +[l{C+p
approved overseas trust company 核准海外信托公司
?k7/`g U
approved pooled investment fund 核准汇集投资基金 HjF'~n
approved provident fund scheme 认可公积金计划 ;;"c+
approved provision 核准拨款 Ad N= y8T
approved redeemable share 核准可赎回股份 |sZ9 /G7
approved regional stock 认可地区性证券 D<L{Z[
approved retirement scheme 认可退休金计划 :-'ri
Ry
approved subordinated loan 核准附属贷款 qI%9MI;BV
arbitrage 套戥；套汇；套利 K
v>#
arbitrageur 套戥者；套汇者 MvjwP?J]
arbitrary amount 临时款项 k3|9U'r!c
arrangement 措施；安排；协定 qP .VK?jF|
arrears 欠款 &WWO13\qd
arrears of pay 欠付薪酬 6`$z*C2{
arrears of revenue 逾期未收税款；逾期未收的帐项 > 8HRnCyp/
articles of association 组织章程；组织细则；组织章程细则 b8-^wJH!
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $ YO]IK$
ascertainment of profit 确定利润 K/LaA4
"Asia Clear" “亚洲结算系统”
