allotment 分配；配股 C`z;,!58%
allotment notice 股份配售通知；配股通知 >02i8:Tp5K
allotment of shares 股份分配 7dsnv)(v
allowable 可获宽免；免税的 RNl\`>Cz
allowable business loss 可扣除的营业亏损 _4!7
zW^
allowable expenses 可扣税的支出 yqC+P
allowance 免税额；津贴；备抵；准备金 .v$ue`
allowance for debts 债项的免税额 sCL/pb]
allowance for depreciation by wear and tear 耗损折旧免税额 :v''"+\
allowance for funeral expenses 殡殓费的免税额 hE9'F(87a
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 8o%E&Jg:
allowance for repairs and outgoings 修葺及支出方面的免税额 U8C w7u2
allowance to debtor 给债务人的津贴 ~ rQ4n9G
alteration of capital 资本更改 m]
EDuW
alternate trustee 候补受托人 Vl&+/-V
amalgamation 合并 U3(L.8(sA
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 lu<Np9/5<
ambit of charges 征税范围；收费范围 60(}_
%
amended valuation 经修订的估值
zd.1
American Commodities Exchange 美国商品交易所 EgkZ$ah
American Express Bank Limited 美国运通银行 Z&BM%.NZJ
American Stock Exchange 美国证券交易所 ^O N-#
amortization 摊销 L Z3rr-
amount due from banks 存放银行同业的款项 x Q@&W;
amount due from banks abroad 存放海外银行同业的款项 !tm|A`<g#<
amount due from holding companies 控股公司欠款 tP /GDC;
amount due from local banks 存放本港银行同业的款项 LS*{]@8q
amount due to banks 银行同业的存款 $#g #[ /
amount due to banks abroad 海外银行同业的存款 eimA *0Cq
amount due to holding companies 控股公司存款 zDKLo 3:
amount due to local banks 本港银行同业的存款 uQXs>JuD
amount due to outport banks 外埠银行同业的存款 Q';\tGy
amount for note issue 发行纸币的款额 oC ^z_At Z
amount of bond 担保契据的款额 :qt82tbn
amount of consideration 代价款额 Oct\He\.
amount of contribution 供款数额 iA5*
_tK5
amount of indebtedness 负债款额 0 Ax>gj-`
amount of principal of the loan 贷款本金额 4Ub? *
amount of rates chargeable 应征差饷数额 k G_&-b
amount of share capital 股本额 a @yE:HU
amount of sums assured 承保款额 9}? 5p]%
amount of variation 变动幅度 ?w c3 +?\J
amount of vote 拨款数额 tF{{cd
amount payable 应付款额 bdNY 7|j`
amount receivable 应收款额 6i*p
+S?U"
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !nZI? z ;
analysis 分析 vr8J*36{
ancillary risk 附属风险 S5YDS| K
annual account 周年帐目；周年帐目报表；年度决算；年结 :y<Cd[/
annual accounting date 年结日期 UU;Y sj
annual allowance 每年免税额；年积金；年度津贴；年津 D 0,om l
annual balance 年度余额 ^D>/wX \u
annual disposable income 每年可动用收入 vQ9 xG))
annual estimates 周年预算 +dPE!:
annual fee 年费 kV]%Q3t
annual general meeting 周年大会 {HE.mHy
annual growth rate 年增率；每年增长率 Ugee?;]lu
annual long-term supplement 长期个案每年补助金 g,{Ei]$>I
annual pensionable emolument 可供计算退休金的年薪 AVdd?Ew
annual report 年报 reD[j,i&t.
Annual Report on the Consumer Price Index 《消费物价指数年报》 O23]!
S<;
annual return 周年报表；周年申报表；每年报税表格 :IOn`mRYu
Annual Return Rules 《周年报表规则》 7,&3=R <
annual review of consumer prices 每年消费物价回顾 gFH;bZU
annual roll-forward basis 逐年延展方式 v/4X[6(
annual salary 年薪 ta+"lM7A}$
annual statement 年度报表；年度决算表 e!L sc3@
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 CC]@`R5
annuitant 年金受益人 4w3V!K8
annuity 年金 ivDG3>"JG
annuity contract 年金合约 k[^}ld[
annuity on human life 人寿年金 [1 [[$ Dr
antecedent debt 先前的债项 ~
33 @H
ante-dated cheque 倒填日期支票
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anticipated expenditure 预期开支 cl9;2D"Zm!
anticipated net profit 预期纯利 F#3$p$;B$
anticipated revenue 预期收入 - * -zU#2|
anti-inflation measure 反通货膨胀措施 X/?h!Y}
anti-inflationary stance 反通货膨胀立场 ]pucv!
apparent deficit 表面赤字 ^LQ lfd
apparent financial solvency 表面偿债能力 ?\/dfK:!
apparent partner 表面合伙人 n
"`SL<K1
application for personal assessment 个人入息课税申请书 R}K5'`[%ZY
application of fund 资金应用 CUTEp/+
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 RQ$o'U9A
appointed actuary 委任精算师 dwsy(g7
appointed auditor 委任核数师；委任审计师 hPCSLJ
appointed trustee 委任的受托人 XDv7#Tv_wv
appointer 委任人 XxrO:$
apportioned pro rata 按比例分摊 mc[_> [m
apportionment 分配；分摊 ^FpiQF
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 tMs| UC
apportionment formula 分摊方程式 $ SD@D6`lL
apportionment of estate duty 遗产税的分摊 E&Zx]?
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appraisal 估价；评估
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appreciable growth 可观增长 ";!1(xZr
appreciable impact 显着影响 XP
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appreciable increase 可观增长 JOoLHZQ1v
appreciation 增值；升值 1:~m)"?I_^
appreciation against other currencies 相对其他货币升值 / hj9Q!
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @ #O|
appreciation tax 增值税 dA!f v`,6-
appropriation 拨款；拨用；拨付 t$kf'An}/
appropriation account 拨款帐目 MRY)m@*+6
Appropriation Bill 拨款法案 4m g
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appropriation-in-aid system 补助拨款办法 ?@uK s4
approved assets 核准资产 V
IR v
approved basket stock 认可一篮子证券 N*4IxY'vX/
approved budget 核准预算 Ok.DSOT
approved charitable donation 认可慈善捐款 uEi.nSp)S
approved charitable institution 认可慈善机构 W$ d{
approved currency 核准货币；认可货币 bD^ob.c.A
approved estimates 核准预算 e+=G-u 5}-
approved estimates of expenditure 核准开支预算 RSVN(-wIi)
approved overseas insurer 核准海外保险人 _xZb;PbFE
approved overseas trust company 核准海外信托公司 9!/1F !
approved pooled investment fund 核准汇集投资基金 Ph!NY i,
approved provident fund scheme 认可公积金计划 ->#@rF:S
approved provision 核准拨款 l8
2uK"M
approved redeemable share 核准可赎回股份 V%KW
[v<G<
approved regional stock 认可地区性证券 ,EJ [I^
approved retirement scheme 认可退休金计划 wQ/@+$>
approved subordinated loan 核准附属贷款 .$E~.6J %i
arbitrage 套戥；套汇；套利 ]Pl6:FB8%@
arbitrageur 套戥者；套汇者 )-Sl / G
arbitrary amount 临时款项 HFCFEamBMP
arrangement 措施；安排；协定 *V <2\-
arrears 欠款 sT T455h)
arrears of pay 欠付薪酬 ,i(( ;/O 6
arrears of revenue 逾期未收税款；逾期未收的帐项 _ .
articles of association 组织章程；组织细则；组织章程细则 [g
68O*
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 dCJR,},\f
ascertainment of profit 确定利润 B
qiq
"Asia Clear" “亚洲结算系统”
