allotment 分配；配股 Ue U`U
allotment notice 股份配售通知；配股通知 Or :P*l
allotment of shares 股份分配 |"YE_aYu
allowable 可获宽免；免税的 T+4 1,
allowable business loss 可扣除的营业亏损 G{gc]7\=Cd
allowable expenses 可扣税的支出 f0+vk'Z
allowance 免税额；津贴；备抵；准备金 ._T N;tR~'
allowance for debts 债项的免税额 \e~5D
x1
allowance for depreciation by wear and tear 耗损折旧免税额 96i #
allowance for funeral expenses 殡殓费的免税额
bU$M)
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Wv]ODEd
allowance for repairs and outgoings 修葺及支出方面的免税额 aole`PD,l
allowance to debtor 给债务人的津贴 Fhga^.5U&
alteration of capital 资本更改 pyp0SGCM:
alternate trustee 候补受托人 .,\^{.E
amalgamation 合并 $8`"
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 SLda>I(p7&
ambit of charges 征税范围；收费范围 6 tl#AJ-
amended valuation 经修订的估值 H
Nd? '
American Commodities Exchange 美国商品交易所 .+&M,%
x
American Express Bank Limited 美国运通银行 A+hA'0isF@
American Stock Exchange 美国证券交易所 vGwpDu\RgX
amortization 摊销 #@J{ )
amount due from banks 存放银行同业的款项 {\gpXVrn_
amount due from banks abroad 存放海外银行同业的款项 3L9@ELY4
amount due from holding companies 控股公司欠款 5
Q/ yPQN
amount due from local banks 存放本港银行同业的款项 /
xCX. C
amount due to banks 银行同业的存款 j+("4b'
amount due to banks abroad 海外银行同业的存款 #]r'?GN
amount due to holding companies 控股公司存款 .yB{ +
amount due to local banks 本港银行同业的存款 ^w_\D?
amount due to outport banks 外埠银行同业的存款 w9675 D+
amount for note issue 发行纸币的款额 Y(=A HmR
amount of bond 担保契据的款额 [F
24xC+
amount of consideration 代价款额 \|CuTb;0
amount of contribution 供款数额 ATjE8!gO!
amount of indebtedness 负债款额 d&naJ)IoF)
amount of principal of the loan 贷款本金额 *z&hXYm
amount of rates chargeable 应征差饷数额 X'j9l4Ph7
amount of share capital 股本额 o8~<t]Ejw
amount of sums assured 承保款额 kAq#cLprG
amount of variation 变动幅度 -
PTfsQk
amount of vote 拨款数额
KBa0
amount payable 应付款额 f dJ<(i]7W
amount receivable 应收款额 qWD(r q+9
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 B7PdavO#
analysis 分析 3 Scc"9]
ancillary risk 附属风险 Qh+zs^-?
annual account 周年帐目；周年帐目报表；年度决算；年结 a3L-q>h
annual accounting date 年结日期 WZ =$c]gG
annual allowance 每年免税额；年积金；年度津贴；年津 D9!$H!T _
annual balance 年度余额 ~ 1~|/WG
annual disposable income 每年可动用收入 b4 Pa5 w
annual estimates 周年预算 xqfIm%9i}
annual fee 年费 9 dK`
annual general meeting 周年大会 E] rBq_S
annual growth rate 年增率；每年增长率 <u/(7H
annual long-term supplement 长期个案每年补助金 xNjWo*y v
annual pensionable emolument 可供计算退休金的年薪 Re*_ Dt=r
annual report 年报 g} pD%
Annual Report on the Consumer Price Index 《消费物价指数年报》 AWi+xo|
annual return 周年报表；周年申报表；每年报税表格 HSVl$66
Annual Return Rules 《周年报表规则》 }ld^zyL
annual review of consumer prices 每年消费物价回顾 6Ad =#MM
annual roll-forward basis 逐年延展方式 hD{
`j
annual salary 年薪 $laUkD#vz
annual statement 年度报表；年度决算表 J?Oeuk~[D
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
'$ [%x
annuitant 年金受益人 g .\%jDM
annuity 年金 z\$( @:{A
annuity contract 年金合约 5 v^tPGg4
annuity on human life 人寿年金 ja6V*CWb
antecedent debt 先前的债项 W}#n .c4+
ante-dated cheque 倒填日期支票 MaPI<kYQv
anticipated expenditure 预期开支 u:^sEk"Lk'
anticipated net profit 预期纯利 x"r,l/gzy
anticipated revenue 预期收入 3-'3w ,
anti-inflation measure 反通货膨胀措施 6";
ITU^v
anti-inflationary stance 反通货膨胀立场 Hbn78,~ .
apparent deficit 表面赤字 VOIni<9y
apparent financial solvency 表面偿债能力 h/6^>setz
apparent partner 表面合伙人 /f drf
application for personal assessment 个人入息课税申请书 hVAat
n[
application of fund 资金应用 VfozqUf
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 i.\ e/9]f
appointed actuary 委任精算师 v]Aop<KLX
appointed auditor 委任核数师；委任审计师 v7\rW{~Jd&
appointed trustee 委任的受托人 S&Q Xf<v
appointer 委任人 $ Ggnn#
apportioned pro rata 按比例分摊 J57; X=M
apportionment 分配；分摊 `j VRabZ0
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 UmY{2 nzY
apportionment formula 分摊方程式 %> 5>wP
apportionment of estate duty 遗产税的分摊 EWQLLH "h
appraisal 估价；评估 7D1$cmtH
appreciable growth 可观增长 %k~e zn
appreciable impact 显着影响 !q U1RdZ
appreciable increase 可观增长 Y 6Ux*vhK
appreciation 增值；升值 X yiaRW
appreciation against other currencies 相对其他货币升值 q;UGiB^(A
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ` 5!AHQ/
appreciation tax 增值税 .rS.
>d^n
appropriation 拨款；拨用；拨付 :wG
)
appropriation account 拨款帐目 a=`]
L`|N
Appropriation Bill 拨款法案 kW1w;}n$
appropriation-in-aid system 补助拨款办法 crN*eFeW
approved assets 核准资产 _,I
jB/PR(
approved basket stock 认可一篮子证券 "eqzn KT%u
approved budget 核准预算 Gp+\}<^ Z
approved charitable donation 认可慈善捐款 :Z x|=
approved charitable institution 认可慈善机构 /V63yzoY
approved currency 核准货币；认可货币 w` =O
'0d
approved estimates 核准预算 &AWrM{e
approved estimates of expenditure 核准开支预算 -e_o p'`
approved overseas insurer 核准海外保险人 W6_ rSVm
approved overseas trust company 核准海外信托公司 .
FC+
approved pooled investment fund 核准汇集投资基金 >\w]i*%
approved provident fund scheme 认可公积金计划 3
^K#\*P
approved provision 核准拨款 \KzJ NCOT
approved redeemable share 核准可赎回股份 Q J-|zS.W
approved regional stock 认可地区性证券 szb
@2fK
approved retirement scheme 认可退休金计划 0{ ~2mgg h
approved subordinated loan 核准附属贷款 79D~Mau#
arbitrage 套戥；套汇；套利 @0]WMI9B"B
arbitrageur 套戥者；套汇者 d4*
Sf zB
arbitrary amount 临时款项 |xg _z&dX
arrangement 措施；安排；协定 x) GheM^
arrears 欠款 ' O\ y7"a
arrears of pay 欠付薪酬 ar6+n^pi0]
arrears of revenue 逾期未收税款；逾期未收的帐项 OM{ ^F=Ap
articles of association 组织章程；组织细则；组织章程细则 0zkMR Be
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 MtaGv#mJ
ascertainment of profit 确定利润 (CY D]n
"Asia Clear" “亚洲结算系统”
