allotment 分配；配股 :?,& u,8
allotment notice 股份配售通知；配股通知 W $y?~2
allotment of shares 股份分配 uBM1;9h
allowable 可获宽免；免税的 6 -o Qs?
allowable business loss 可扣除的营业亏损 W{%M+a[#l
allowable expenses 可扣税的支出 8/=2N
allowance 免税额；津贴；备抵；准备金 |D \ ukml
allowance for debts 债项的免税额 wZ\0<skU
allowance for depreciation by wear and tear 耗损折旧免税额 lm+wjhkN
allowance for funeral expenses 殡殓费的免税额
]2<g"zo0
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
,{%[/#~6
allowance for repairs and outgoings 修葺及支出方面的免税额 |1neCP@ng
allowance to debtor 给债务人的津贴 P++gR@
alteration of capital 资本更改 W uQdz&s>
alternate trustee 候补受托人 4B |f}7%\
amalgamation 合并 XjV7Ew^7
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 N. f Ig
ambit of charges 征税范围；收费范围 5\pizD/17
amended valuation 经修订的估值 V; ChrmE
American Commodities Exchange 美国商品交易所 vt1!|2{
h
American Express Bank Limited 美国运通银行 |i| O9^*%
American Stock Exchange 美国证券交易所 _C##U; e!
amortization 摊销 WA<~M) rb
amount due from banks 存放银行同业的款项 zpY8w#b
amount due from banks abroad 存放海外银行同业的款项 f}fM %0/5
amount due from holding companies 控股公司欠款 y== x
amount due from local banks 存放本港银行同业的款项 Q<M>+U;t
amount due to banks 银行同业的存款 se?nx7~
amount due to banks abroad 海外银行同业的存款 J9o ]$.e
amount due to holding companies 控股公司存款 'rSM6j
amount due to local banks 本港银行同业的存款 my Po&"_ x
amount due to outport banks 外埠银行同业的存款 iM\W"OUl[
amount for note issue 发行纸币的款额 $ (GXlhA
amount of bond 担保契据的款额 y+c+ / L8
amount of consideration 代价款额 9Gy1T3y5"
amount of contribution 供款数额 a{y ;Ub
amount of indebtedness 负债款额 m49)c K?
amount of principal of the loan 贷款本金额 XX+4X*(o
amount of rates chargeable 应征差饷数额 RxAZ<8T_
amount of share capital 股本额 4kI y4x'*
amount of sums assured 承保款额 j_k!9"bt
amount of variation 变动幅度 5YR a2
#d
amount of vote 拨款数额 N ^O. P
amount payable 应付款额 0Rj_l:
d=
amount receivable 应收款额 -ohqw+D
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 wz'D4 B
analysis 分析 7r:!HmRl
ancillary risk 附属风险 vzfWPjpKW
annual account 周年帐目；周年帐目报表；年度决算；年结 iZ& CE5+
annual accounting date 年结日期 {`{U\w5Af
annual allowance 每年免税额；年积金；年度津贴；年津 q>,i ` *
annual balance 年度余额 0PZpE
"$X
annual disposable income 每年可动用收入 d^ w6_
annual estimates 周年预算 O
Qd,.m
annual fee 年费 BYRf MtT@+
annual general meeting 周年大会 P#iBwmwN+.
annual growth rate 年增率；每年增长率 =ove#3
annual long-term supplement 长期个案每年补助金 _/hWzj=q
annual pensionable emolument 可供计算退休金的年薪 "I
u3&mc
annual report 年报 [/'W#x
Annual Report on the Consumer Price Index 《消费物价指数年报》 t X)^$3A
annual return 周年报表；周年申报表；每年报税表格 HG{OkDx]fl
Annual Return Rules 《周年报表规则》 K1jE _]@Z
annual review of consumer prices 每年消费物价回顾 r q>@ 0i
annual roll-forward basis 逐年延展方式 Zhf+u
r
annual salary 年薪 @?TOg{:
annual statement 年度报表；年度决算表 q5Z]Z.%3O
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 J#MUtpPdQ
annuitant 年金受益人 y%f'7YZ4
annuity 年金 usU5q>1
annuity contract 年金合约 A3MVNz$wo"
annuity on human life 人寿年金 jruwdm^
antecedent debt 先前的债项 ca5Ir<mL
ante-dated cheque 倒填日期支票 6
,| !zaeS
anticipated expenditure 预期开支 sZ_+6+ :
anticipated net profit 预期纯利 ',~,
h J0
anticipated revenue 预期收入 `i;f
anti-inflation measure 反通货膨胀措施 kyMWO*>|
anti-inflationary stance 反通货膨胀立场 Ns Pt1_ Y8
apparent deficit 表面赤字 Kx7s
d i
apparent financial solvency 表面偿债能力 TF2'-"2Y
apparent partner 表面合伙人 oUoDj'JN{
application for personal assessment 个人入息课税申请书 -uX): h!
application of fund 资金应用 ogtl
UCUD
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 'Y `or14E
appointed actuary 委任精算师 jhg0H2C8
appointed auditor 委任核数师；委任审计师 s9X?tWuL
appointed trustee 委任的受托人 _ ZMoPEW
appointer 委任人
<<4U :
apportioned pro rata 按比例分摊 8(]*J8/wt
apportionment 分配；分摊 '| WY 2>/(
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {%gMA?b|"
apportionment formula 分摊方程式 l]C#bL>i
apportionment of estate duty 遗产税的分摊 opc`n}Fc
appraisal 估价；评估 5 Sl vCL
appreciable growth 可观增长 b"iPuN!p
appreciable impact 显着影响 DxoW,G W
appreciable increase 可观增长 54r/s#|-3
appreciation 增值；升值 dg-nv] 7
appreciation against other currencies 相对其他货币升值 Yv >kToa\^
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0o7*5| T4
appreciation tax 增值税 JS$ojL^
appropriation 拨款；拨用；拨付 ^ZuwUuuf
appropriation account 拨款帐目 C%H {"
Appropriation Bill 拨款法案 u0p[ltJ,
appropriation-in-aid system 补助拨款办法 P:KS* lOp
approved assets 核准资产 x4v@
o?zW
approved basket stock 认可一篮子证券 bf@H(gCW=
approved budget 核准预算 mBN+c9n/
approved charitable donation 认可慈善捐款 VH M&Y-G
approved charitable institution 认可慈善机构
0i[v,eS
approved currency 核准货币；认可货币 Rq B 8g
approved estimates 核准预算 Q,v/]bXd
approved estimates of expenditure 核准开支预算 P@|
W \
approved overseas insurer 核准海外保险人 W-D{ c U
approved overseas trust company 核准海外信托公司 }l"pxp1K
approved pooled investment fund 核准汇集投资基金 #|8Ia:=s
approved provident fund scheme 认可公积金计划 LT[g
+zGB
approved provision 核准拨款 :<gC7UW
approved redeemable share 核准可赎回股份 G{CK b{
approved regional stock 认可地区性证券 4M*Z1
approved retirement scheme 认可退休金计划 l$ Y*ii
approved subordinated loan 核准附属贷款 p?-qlP l
arbitrage 套戥；套汇；套利 J~}sQ{ 0
arbitrageur 套戥者；套汇者 TAB'oLNp
arbitrary amount 临时款项 18nT
Iz_
arrangement 措施；安排；协定 H
Q :Y:
arrears 欠款 D| |)H
arrears of pay 欠付薪酬 y7^E`LKK
arrears of revenue 逾期未收税款；逾期未收的帐项 z=/&tRe
W
articles of association 组织章程；组织细则；组织章程细则 hg7^#f95u
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 T
_)G 5a
ascertainment of profit 确定利润 };Pdn7;1G:
"Asia Clear" “亚洲结算系统”
