allotment 分配；配股
a):Run
allotment notice 股份配售通知；配股通知 JE:n`l/p
allotment of shares 股份分配 yLIj4bf
allowable 可获宽免；免税的 F
C
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allowable business loss 可扣除的营业亏损 $$;2jX"
I
allowable expenses 可扣税的支出 ;gu>; _
allowance 免税额；津贴；备抵；准备金 }GNH)-AG)$
allowance for debts 债项的免税额 7 te!>gUW
allowance for depreciation by wear and tear 耗损折旧免税额 W yJfF=<
allowance for funeral expenses 殡殓费的免税额 [tf^i:2
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 l|tp0[
allowance for repairs and outgoings 修葺及支出方面的免税额 Jz3<yQ -
allowance to debtor 给债务人的津贴 e]B< \i\T
alteration of capital 资本更改 2?7hUaHX
alternate trustee 候补受托人 <7-,`
amalgamation 合并 V7'x?
pt
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Cy> +j{%!
ambit of charges 征税范围；收费范围 9n\ #s~,
amended valuation 经修订的估值 \ui~n:aWJ
American Commodities Exchange 美国商品交易所 GvtI-\h]
American Express Bank Limited 美国运通银行 e4H0<h
}{
American Stock Exchange 美国证券交易所 JOne&{h]J"
amortization 摊销 .O-DVW Cm
amount due from banks 存放银行同业的款项 +PXfr~ 4
amount due from banks abroad 存放海外银行同业的款项 wQuaB6E
amount due from holding companies 控股公司欠款 #
_L&
amount due from local banks 存放本港银行同业的款项 h)RM9813<
amount due to banks 银行同业的存款 E=~WQ13Q
amount due to banks abroad 海外银行同业的存款 WHavz0knf[
amount due to holding companies 控股公司存款 ?,e:c XhE2
amount due to local banks 本港银行同业的存款 ^F0jI5j ).
amount due to outport banks 外埠银行同业的存款 2u H\8A+'f
amount for note issue 发行纸币的款额 3rdxXmx
amount of bond 担保契据的款额 kc']g:*]Y
amount of consideration 代价款额 HPCA$LD
amount of contribution 供款数额 f#Oz("d
amount of indebtedness 负债款额 x]
+KO)I
amount of principal of the loan 贷款本金额 @O0 vh$3t0
amount of rates chargeable 应征差饷数额 iKH T
amount of share capital 股本额 19{?w6G<k
amount of sums assured 承保款额 [Et\~'2w8=
amount of variation 变动幅度 qa`(,iN
amount of vote 拨款数额 ;9 n8on\
amount payable 应付款额 n
ZZQxV,
amount receivable 应收款额 nln[V$
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6}lEeMRW
analysis 分析 WY~[tBi\
ancillary risk 附属风险 +~.Jw#Hq S
annual account 周年帐目；周年帐目报表；年度决算；年结 ly5L-=Xb
annual accounting date 年结日期 Zo ReyY2
annual allowance 每年免税额；年积金；年度津贴；年津 4n )Mx*{
annual balance 年度余额 l8lR 5<
annual disposable income 每年可动用收入 cDyC&} :f
annual estimates 周年预算 #@"rp]1xv
annual fee 年费 x&b-Na 3Xi
annual general meeting 周年大会 !)3Su=*R
annual growth rate 年增率；每年增长率 `;2`H, G'
annual long-term supplement 长期个案每年补助金 {v/6|
annual pensionable emolument 可供计算退休金的年薪 4\WkXwoqQO
annual report 年报 rX}==`#\
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^S2} 0N f
annual return 周年报表；周年申报表；每年报税表格 cU[ pneY
Annual Return Rules 《周年报表规则》 emIbG kH
annual review of consumer prices 每年消费物价回顾 n:)Y'52}
annual roll-forward basis 逐年延展方式 HD|)D5wH|
annual salary 年薪 p5 t#d)
annual statement 年度报表；年度决算表 %b4(wn?n:B
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 r_RT tS#
annuitant 年金受益人 b#j5fEY
annuity 年金 N |L5Ru
annuity contract 年金合约 *heQ@ww
annuity on human life 人寿年金 o[ 6"XJ
antecedent debt 先前的债项 y~1php>2f1
ante-dated cheque 倒填日期支票 dj**,*s
anticipated expenditure 预期开支 u#|Jl|aT
anticipated net profit 预期纯利 - $/{V&?t
anticipated revenue 预期收入 8?pZZtad
anti-inflation measure 反通货膨胀措施 t4f\0`jN
anti-inflationary stance 反通货膨胀立场 YWF <2l.
apparent deficit 表面赤字 rWmi ' niu
apparent financial solvency 表面偿债能力 Hf|:
A(vCx
apparent partner 表面合伙人 >9|+F [Fc
application for personal assessment 个人入息课税申请书 3_/d=ZI\
application of fund 资金应用 UbH=W(%
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 xWV7#Z7
appointed actuary 委任精算师 X/7 49"23
appointed auditor 委任核数师；委任审计师 ZA@"uqa 6b
appointed trustee 委任的受托人 IvH+94 [)
appointer 委任人 t4uxon
apportioned pro rata 按比例分摊 SJ@_eir\o
apportionment 分配；分摊 A*;h} \n
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 j'n= Xh
apportionment formula 分摊方程式 `q*ABsj
apportionment of estate duty 遗产税的分摊 xc3Q7u!|
appraisal 估价；评估 mn` Ae=
appreciable growth 可观增长 ghiEl sBU
appreciable impact 显着影响 8;rS"!qM
appreciable increase 可观增长 v 0H#\p
appreciation 增值；升值 bc - }Qn
appreciation against other currencies 相对其他货币升值 vkmR
cX:/
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /% 1l J
D
appreciation tax 增值税 jX@9 849@
appropriation 拨款；拨用；拨付 4{E =wg^p
appropriation account 拨款帐目 ')<$AMy1
Appropriation Bill 拨款法案 Y
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appropriation-in-aid system 补助拨款办法 (^\i(cfu6Q
approved assets 核准资产 HrxEC)V6#
approved basket stock 认可一篮子证券 w+H=Xh4t
approved budget 核准预算 `#U6`[[
approved charitable donation 认可慈善捐款 1]~} 0;,
approved charitable institution 认可慈善机构 9hU@VPB~
approved currency 核准货币；认可货币
1X RVbQt
approved estimates 核准预算 Q5JeL6t
approved estimates of expenditure 核准开支预算 wS4wED&a
approved overseas insurer 核准海外保险人 |{Q,,<C
approved overseas trust company 核准海外信托公司 =QRZ(2Wq
approved pooled investment fund 核准汇集投资基金 yD"sYT
approved provident fund scheme 认可公积金计划 R)z|("%ec
approved provision 核准拨款 i|Wn*~yFOO
approved redeemable share 核准可赎回股份 Mt>DA k
approved regional stock 认可地区性证券
cPSu!u}D
approved retirement scheme 认可退休金计划 ]W,g>91
m
approved subordinated loan 核准附属贷款 Q<qIlNE
arbitrage 套戥；套汇；套利 _i#Z'4?2E
arbitrageur 套戥者；套汇者 ok'1
arbitrary amount 临时款项 uv!/DX#
arrangement 措施；安排；协定 !$HW UxM;p
arrears 欠款 &-A 7%"
arrears of pay 欠付薪酬 lvlH5Fc
arrears of revenue 逾期未收税款；逾期未收的帐项 7 &Aakl
articles of association 组织章程；组织细则；组织章程细则 ptcU_*Gd
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3-D!Z S&
ascertainment of profit 确定利润 q[lqEc
"Asia Clear" “亚洲结算系统”
