allotment 分配；配股 -jFP7tEv
allotment notice 股份配售通知；配股通知 U4]30B{;H
allotment of shares 股份分配 FzVZs# O
allowable 可获宽免；免税的 g#w`J \iz
allowable business loss 可扣除的营业亏损 ;r3}g"D@
allowable expenses 可扣税的支出 ~H7!MC~K
allowance 免税额；津贴；备抵；准备金 _w
mI(+_
allowance for debts 债项的免税额 emA.{cVr!
allowance for depreciation by wear and tear 耗损折旧免税额 7aV$YuL)X~
allowance for funeral expenses 殡殓费的免税额 , }KwP *:Z
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 |4 Qx
=x
>
allowance for repairs and outgoings 修葺及支出方面的免税额
*- 6?
allowance to debtor 给债务人的津贴 W-1sU g[AN
alteration of capital 资本更改 V n ^)
alternate trustee 候补受托人 3EI]bmi~
amalgamation 合并 eIsT!V" 7
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 w E?CvL
ambit of charges 征税范围；收费范围 ;>8kPG
amended valuation 经修订的估值 -; vT<G3
American Commodities Exchange 美国商品交易所 !W ~QT}
American Express Bank Limited 美国运通银行 g
&*m ozs
American Stock Exchange 美国证券交易所 C!5I?z&
amortization 摊销 EZ/
^nG
amount due from banks 存放银行同业的款项 PYu$1o9+N
amount due from banks abroad 存放海外银行同业的款项 f}2; N
amount due from holding companies 控股公司欠款 `UQEXoB)
amount due from local banks 存放本港银行同业的款项 TU%bOAKF\
amount due to banks 银行同业的存款 7k
'gt/#up
amount due to banks abroad 海外银行同业的存款 *!w25t
amount due to holding companies 控股公司存款 ctHEEFWm
amount due to local banks 本港银行同业的存款 AX;c}0 g
amount due to outport banks 外埠银行同业的存款 O5M2`6|As
amount for note issue 发行纸币的款额 k utJd{68
amount of bond 担保契据的款额 l~ D \;F
amount of consideration 代价款额 or!!s
5[d
amount of contribution 供款数额 hl<y4y &|
amount of indebtedness 负债款额 z0
\N{rP&
amount of principal of the loan 贷款本金额 @D]l
gq[
amount of rates chargeable 应征差饷数额 #|?8~c;RWG
amount of share capital 股本额 zq f[Z3
amount of sums assured 承保款额 ) b0];&hw]
amount of variation 变动幅度 :v)6gz(p
amount of vote 拨款数额 m]P/if7
amount payable 应付款额 VX!hv`E
amount receivable 应收款额 G,|KL" H6
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 + {e`]t>_
analysis 分析 @vt$MiOi
ancillary risk 附属风险 >Nh`rkR2[
annual account 周年帐目；周年帐目报表；年度决算；年结 W-m"@ <Z
annual accounting date 年结日期 $w/E9EJ)3A
annual allowance 每年免税额；年积金；年度津贴；年津 Oy an9~
annual balance 年度余额 >vAN(3Idu
annual disposable income 每年可动用收入 9@'4P
annual estimates 周年预算 P,ydt
annual fee 年费 Nbk K&bz
annual general meeting 周年大会 \0&SI1Yp
annual growth rate 年增率；每年增长率 X!c?CL
annual long-term supplement 长期个案每年补助金 l'uOORI
annual pensionable emolument 可供计算退休金的年薪 `tVy_/3(9
annual report 年报 (\vXA4Oa,
Annual Report on the Consumer Price Index 《消费物价指数年报》 c<tmj{$
annual return 周年报表；周年申报表；每年报税表格 968^ "T#
Annual Return Rules 《周年报表规则》 l% <c6 ;
annual review of consumer prices 每年消费物价回顾 Z,aGtJ.a'9
annual roll-forward basis 逐年延展方式 IG|\:Xz
annual salary 年薪 CQ> ]jQ,2
annual statement 年度报表；年度决算表 wPH+n-&e
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 kl<g;3
annuitant 年金受益人 / O )6iJ
annuity 年金 Vp7b 4n<
annuity contract 年金合约 or.\)(m#(
annuity on human life 人寿年金 EfKntrom[
antecedent debt 先前的债项 yVY
kuO
ante-dated cheque 倒填日期支票 Ja [#[BJ?
anticipated expenditure 预期开支 5hz_P+Q
anticipated net profit 预期纯利 dz,+tR~
anticipated revenue 预期收入 jY+Do:#/wO
anti-inflation measure 反通货膨胀措施 JqEb;NiP)5
anti-inflationary stance 反通货膨胀立场 e=J*Esc@k
apparent deficit 表面赤字 b1 )\Zi
apparent financial solvency 表面偿债能力 ~U%j{8uH
apparent partner 表面合伙人 61,O%lV
application for personal assessment 个人入息课税申请书 VIg \]%qse
application of fund 资金应用 Yb9cW\lr
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 pVz*ZQ[]
appointed actuary 委任精算师 {(0Id !
appointed auditor 委任核数师；委任审计师 {u4i*udG`)
appointed trustee 委任的受托人 Pz1G<eh#{g
appointer 委任人 /.@x
4cdS
apportioned pro rata 按比例分摊 `oXg<tivU
apportionment 分配；分摊 2Fq=jOA)z$
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2@ *<9-9
apportionment formula 分摊方程式 f1\7vEE,
apportionment of estate duty 遗产税的分摊 xT=ySa$|>
appraisal 估价；评估 ^'Y HJEK
appreciable growth 可观增长 }VZM,.w
appreciable impact 显着影响 D6:DrA:
appreciable increase 可观增长 niAZ$w
appreciation 增值；升值 #G~wE*VR$
appreciation against other currencies 相对其他货币升值 3P`WPph
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 nF| Oy0
appreciation tax 增值税 b=G4MZQ
appropriation 拨款；拨用；拨付
!mae^A1
appropriation account 拨款帐目 m{O
Dz :
Appropriation Bill 拨款法案 PJ; .31u
appropriation-in-aid system 补助拨款办法 "u5KbJW
approved assets 核准资产 SdSgn |S
approved basket stock 认可一篮子证券 G g(NGT
approved budget 核准预算 $r):d
approved charitable donation 认可慈善捐款 0}D-KvjyP
approved charitable institution 认可慈善机构 Q-3r}jJe
approved currency 核准货币；认可货币 i)[kubM
approved estimates 核准预算 '(T mV#3
approved estimates of expenditure 核准开支预算
y,V6h*x2
approved overseas insurer 核准海外保险人 d~sJ=)
approved overseas trust company 核准海外信托公司 ot0U- G(
approved pooled investment fund 核准汇集投资基金 @w MQC\Z
approved provident fund scheme 认可公积金计划 #1B}-PGCm
approved provision 核准拨款 e|JIrOnc
approved redeemable share 核准可赎回股份 {wHvE4F2
approved regional stock 认可地区性证券 brj[c>ID
approved retirement scheme 认可退休金计划 8<Xq=*J+
approved subordinated loan 核准附属贷款 5
>'66gZ
arbitrage 套戥；套汇；套利 w"BIv9N
arbitrageur 套戥者；套汇者 lS#7x h
arbitrary amount 临时款项 ;eP_;N5+ J
arrangement 措施；安排；协定 $.``OxJk%
arrears 欠款 LNaeB(z"
arrears of pay 欠付薪酬 |^ ?`Q.|c$
arrears of revenue 逾期未收税款；逾期未收的帐项 lx`q * &E
articles of association 组织章程；组织细则；组织章程细则 (x}A _ i
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 uL
bp.N8
ascertainment of profit 确定利润 xna7kA
"Asia Clear" “亚洲结算系统”
