allotment 分配；配股 ~IS3i'bh
allotment notice 股份配售通知；配股通知 HyJ&;4rf
allotment of shares 股份分配 Y/`*t(/5
allowable 可获宽免；免税的 #RTiWD[o
allowable business loss 可扣除的营业亏损 D`@*udn=
allowable expenses 可扣税的支出 X @^"@
allowance 免税额；津贴；备抵；准备金 V N
>X/
allowance for debts 债项的免税额 ,H:{twc
allowance for depreciation by wear and tear 耗损折旧免税额 h%!N!\
allowance for funeral expenses 殡殓费的免税额 . * c%A^>
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 (a@}J.lL
allowance for repairs and outgoings 修葺及支出方面的免税额 ;0Mg\~T~'
allowance to debtor 给债务人的津贴 a{
!
8T
alteration of capital 资本更改
S1E=E VG
alternate trustee 候补受托人 $?dutbE
amalgamation 合并 BLcsIyq
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 w<G'gi]
ambit of charges 征税范围；收费范围
A9C
amended valuation 经修订的估值 M|\C@,F]8
American Commodities Exchange 美国商品交易所 (7?jjH^4
American Express Bank Limited 美国运通银行 g/jlG%kI}
American Stock Exchange 美国证券交易所 mqKr+
amortization 摊销 FW ,@.CX
amount due from banks 存放银行同业的款项
eh
r,+GX
amount due from banks abroad 存放海外银行同业的款项 p'YNj3&u
amount due from holding companies 控股公司欠款 p WLFJH}N
amount due from local banks 存放本港银行同业的款项 }8?1)l
amount due to banks 银行同业的存款 [LrA_
N
amount due to banks abroad 海外银行同业的存款
50Y^##]&
amount due to holding companies 控股公司存款 \"AzT{l!;
amount due to local banks 本港银行同业的存款 _sI\ ^yZd
amount due to outport banks 外埠银行同业的存款 .h@HAnmE
amount for note issue 发行纸币的款额 I+FQ2\J*H
amount of bond 担保契据的款额 & dvL`
amount of consideration 代价款额 ` '}c-
Q
amount of contribution 供款数额 [y1
x`WOk9
amount of indebtedness 负债款额 Bw8&Amxx :
amount of principal of the loan 贷款本金额 hw B>@r2
amount of rates chargeable 应征差饷数额 F<|x_6a\
amount of share capital 股本额 h0n,WU/Kw
amount of sums assured 承保款额 8[mj*^P
amount of variation 变动幅度 q? 2kD"%$
amount of vote 拨款数额 g9oY K
amount payable 应付款额 Yn1CU
amount receivable 应收款额 ,`;Dre
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Sp^jC
Xu
analysis 分析 t*cVDA&K
ancillary risk 附属风险 EE[JXoke
annual account 周年帐目；周年帐目报表；年度决算；年结 E-XFW]I
annual accounting date 年结日期 >2@ a\
annual allowance 每年免税额；年积金；年度津贴；年津 -3eHJccB
annual balance 年度余额 ;'xd8Jf
annual disposable income 每年可动用收入 7(1UXtT
annual estimates 周年预算 BuIly&qbm<
annual fee 年费 oCR-KR>{Q
annual general meeting 周年大会 6<+ 8[ o
annual growth rate 年增率；每年增长率 # + 6t|
annual long-term supplement 长期个案每年补助金 O a
#m}b
annual pensionable emolument 可供计算退休金的年薪 'k 9dN
\ev
annual report 年报 *d; D~"E<@
Annual Report on the Consumer Price Index 《消费物价指数年报》 1pHt 3Vc(G
annual return 周年报表；周年申报表；每年报税表格 SM@RELA'Lb
Annual Return Rules 《周年报表规则》 2$%E:J+2:$
annual review of consumer prices 每年消费物价回顾 $jtXN E?
annual roll-forward basis 逐年延展方式 "8YXF g
annual salary 年薪 bRb+3au_x
annual statement 年度报表；年度决算表 'q9='TOk
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 >djTJ>dl_u
annuitant 年金受益人 Vs~!
\<?
annuity 年金 L fx$
M
annuity contract 年金合约 GO=3<Q{;
annuity on human life 人寿年金 1X$hwkof
antecedent debt 先前的债项 #I|jFn9
ante-dated cheque 倒填日期支票 6pi^ rpo
anticipated expenditure 预期开支 -)2sR>`A%
anticipated net profit 预期纯利 #}U*gVYe
anticipated revenue 预期收入 \ 4 r?=5v*
anti-inflation measure 反通货膨胀措施 >7^i>si
anti-inflationary stance 反通货膨胀立场 ^J_rb;m43
apparent deficit 表面赤字 \"^ .>+
apparent financial solvency 表面偿债能力 j/Rm
~!q
apparent partner 表面合伙人 !;ipLC;e}
application for personal assessment 个人入息课税申请书 0nV|(M0lu?
application of fund 资金应用 }9,^=g -
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 }xE}I< M
appointed actuary 委任精算师 >:yU bo)
appointed auditor 委任核数师；委任审计师 G,6Zy-Y9
appointed trustee 委任的受托人 KsMC+:`F
appointer 委任人 (aa}0r5
apportioned pro rata 按比例分摊 ON~K( O2g(
apportionment 分配；分摊 S0uEz;cE
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5$C]$o }
apportionment formula 分摊方程式 t)hAD_sf
apportionment of estate duty 遗产税的分摊 { f
kP|d
appraisal 估价；评估 W nL Ma|e
appreciable growth 可观增长 Z}*{4V`R
appreciable impact 显着影响 wqyrs|P
appreciable increase 可观增长 b08s610fk
appreciation 增值；升值 I||4.YT
appreciation against other currencies 相对其他货币升值 -g;cg7O#(
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 rS3* k3
appreciation tax 增值税 a6&+>\o
appropriation 拨款；拨用；拨付 4
`Z8EV
appropriation account 拨款帐目 !<P|:Oo*Dl
Appropriation Bill 拨款法案 _~_E(rTn
appropriation-in-aid system 补助拨款办法 Q
lg~S1D_v
approved assets 核准资产 ]sf1 +3
approved basket stock 认可一篮子证券 u:FFZ
approved budget 核准预算 0n b QKoF
approved charitable donation 认可慈善捐款 ozr82
approved charitable institution 认可慈善机构 >Tq Mb8e_
approved currency 核准货币；认可货币 jQc.@^#+x
approved estimates 核准预算 8^FAeV#
approved estimates of expenditure 核准开支预算 n6f
approved overseas insurer 核准海外保险人 8A 3
pYW-
approved overseas trust company 核准海外信托公司 6]*~!al?
approved pooled investment fund 核准汇集投资基金 ;}
BDEBl
approved provident fund scheme 认可公积金计划 :J{| /"==
approved provision 核准拨款 +g6t)Gl
approved redeemable share 核准可赎回股份 P b(XR+
approved regional stock 认可地区性证券 fEB>3hI
approved retirement scheme 认可退休金计划 Bh\>2]~@a
approved subordinated loan 核准附属贷款 #kt3l59Ty
arbitrage 套戥；套汇；套利 =oPc\VYW
arbitrageur 套戥者；套汇者 ^XIVWf#` H
arbitrary amount 临时款项 }wh
sZ
arrangement 措施；安排；协定 xc HG5bg |
arrears 欠款 ic4mD:-up
arrears of pay 欠付薪酬 3Wl,T5}{
arrears of revenue 逾期未收税款；逾期未收的帐项 I|#1u7X%]
articles of association 组织章程；组织细则；组织章程细则 RTgR>qI&)
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 U0Y;*_>4
ascertainment of profit 确定利润 :{ }]$+|)\
"Asia Clear" “亚洲结算系统”
