allotment 分配；配股 xHMFYt+0$G
allotment notice 股份配售通知；配股通知 L7hRFf-o
allotment of shares 股份分配 T +^c=[W
allowable 可获宽免；免税的 bf|ePGW?
allowable business loss 可扣除的营业亏损 NBHpM}1xtU
allowable expenses 可扣税的支出 v2_` iwE
allowance 免税额；津贴；备抵；准备金 uFha N\S
allowance for debts 债项的免税额 F WA?mde
allowance for depreciation by wear and tear 耗损折旧免税额 t1]/Bw`j/
allowance for funeral expenses 殡殓费的免税额 L$BV`JWPw
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 K_@?Q@#YhR
allowance for repairs and outgoings 修葺及支出方面的免税额 2,wwI<=E'
allowance to debtor 给债务人的津贴 ()48 > ||
alteration of capital 资本更改 _ OC@J*4.
alternate trustee 候补受托人 S*$?~4{R
amalgamation 合并 X'-Yz7J?o
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 aL%E#
ambit of charges 征税范围；收费范围 fbU3-L?
amended valuation 经修订的估值 0Ni{UV?
k
American Commodities Exchange 美国商品交易所 =YTcWB
American Express Bank Limited 美国运通银行 Q n,6s% n
American Stock Exchange 美国证券交易所 y pyKRsx
amortization 摊销 #=={h?UDT
amount due from banks 存放银行同业的款项 Z XGi> E
amount due from banks abroad 存放海外银行同业的款项 [iEz?1.,
amount due from holding companies 控股公司欠款 g4 e W<
amount due from local banks 存放本港银行同业的款项 6y~F'/ww
amount due to banks 银行同业的存款 O`Gq7=X
amount due to banks abroad 海外银行同业的存款 ddyX+.LMk
amount due to holding companies 控股公司存款 ? *%_:fB
amount due to local banks 本港银行同业的存款 U3N9O.VC
amount due to outport banks 外埠银行同业的存款 <l $ d>,
amount for note issue 发行纸币的款额 c(e>Rmh
amount of bond 担保契据的款额 y?3. W
amount of consideration 代价款额 //_H _ue$
amount of contribution 供款数额 z V\+za,
amount of indebtedness 负债款额 - X71JU
amount of principal of the loan 贷款本金额 q;")
amount of rates chargeable 应征差饷数额 O U"
%,&J
amount of share capital 股本额 ZGDT
6,
amount of sums assured 承保款额 0=#>w_B
amount of variation 变动幅度 l6&\~Z(
amount of vote 拨款数额 ]Ob|!L(
amount payable 应付款额 s0^(yEcq
amount receivable 应收款额 ?) y^ [9
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4] uj+J
analysis 分析 a9z#l}IQ
ancillary risk 附属风险 ANy*'/f
annual account 周年帐目；周年帐目报表；年度决算；年结 %KXiB6<4
annual accounting date 年结日期 IF|6iKCE
annual allowance 每年免税额；年积金；年度津贴；年津 'Vo8|?.WhX
annual balance 年度余额 Pp s-,*m
annual disposable income 每年可动用收入 `X}:(O ^GO
annual estimates 周年预算 C=/B\G/.9
annual fee 年费 1J4Pnl+hN
annual general meeting 周年大会 +ti ?7|bK<
annual growth rate 年增率；每年增长率 k(l2`I 4V
annual long-term supplement 长期个案每年补助金 E5d$n*A
annual pensionable emolument 可供计算退休金的年薪 jb -kg</A
annual report 年报 /N"3kK,N
Annual Report on the Consumer Price Index 《消费物价指数年报》 )&Oc7\J,
annual return 周年报表；周年申报表；每年报税表格 Y8\ P"q b
Annual Return Rules 《周年报表规则》 L meP J
annual review of consumer prices 每年消费物价回顾 1!~c PD'F
annual roll-forward basis 逐年延展方式 ?
T6K]~g
annual salary 年薪 6t6Z&0$h~
annual statement 年度报表；年度决算表 kkF)Tro\
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 B6Vlc{c5SO
annuitant 年金受益人 _!R$a -
annuity 年金 W(`QbNJ
annuity contract 年金合约 l9I r@.m
annuity on human life 人寿年金 b} 3"v(
antecedent debt 先前的债项 hTr5Q33y>
ante-dated cheque 倒填日期支票 _*fNa!@hY
anticipated expenditure 预期开支 8w&-O~M
anticipated net profit 预期纯利 Ki\.w~Qs
anticipated revenue 预期收入 ~ELMLwn.
anti-inflation measure 反通货膨胀措施 s9;6&{@%wO
anti-inflationary stance 反通货膨胀立场 d9#Vq=H /
apparent deficit 表面赤字 fkBL`[v)4
apparent financial solvency 表面偿债能力 aa`(2%(:
apparent partner 表面合伙人 < Ep L<K%
application for personal assessment 个人入息课税申请书 bf"'xn9
application of fund 资金应用 `}}:9d
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 _\}'5nmw\
appointed actuary 委任精算师 l@4_D;b3o"
appointed auditor 委任核数师；委任审计师 sU ZA!sv
appointed trustee 委任的受托人 -
{ cHp
appointer 委任人 z1PwupXt1
apportioned pro rata 按比例分摊 f"
QiVJq
apportionment 分配；分摊 V&M*,#(?
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Ey&H?OFiP
apportionment formula 分摊方程式 /SD}`GxH
apportionment of estate duty 遗产税的分摊 ,^ UqE {
appraisal 估价；评估 `6D? te
appreciable growth 可观增长 $ J`O-"M
appreciable impact 显着影响 s [yWBew
appreciable increase 可观增长 HTJ 2D@h
appreciation 增值；升值 Wwq:\C
appreciation against other currencies 相对其他货币升值 5i!Q55Yv=,
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 jwDlz.sW!
appreciation tax 增值税 =
xO03|T;6
appropriation 拨款；拨用；拨付 Oj5UG*
appropriation account 拨款帐目 Gk, Bx1y
Appropriation Bill 拨款法案 U(#<D7}
appropriation-in-aid system 补助拨款办法 J7
+G"_)'
approved assets 核准资产 &S,D;uhF
approved basket stock 认可一篮子证券 0bg"Q4
approved budget 核准预算 b(H{i} {]
approved charitable donation 认可慈善捐款 cO ~<iy
approved charitable institution 认可慈善机构 { mi}3/
approved currency 核准货币；认可货币 1 em,/> "
approved estimates 核准预算 ]gk1q{Ql<
approved estimates of expenditure 核准开支预算 `8:)? 0Ez
approved overseas insurer 核准海外保险人 :Ha/^cC/3
approved overseas trust company 核准海外信托公司 'cW^ S7
approved pooled investment fund 核准汇集投资基金 " O& 93#8
approved provident fund scheme 认可公积金计划 ,fkvvM{mq
approved provision 核准拨款 Kc MzY
approved redeemable share 核准可赎回股份 '
wND
approved regional stock 认可地区性证券 Xn6#q3;^|
approved retirement scheme 认可退休金计划 [XfR`@
approved subordinated loan 核准附属贷款 3Vb4z
Zsl
arbitrage 套戥；套汇；套利 oL<#9)+2*
arbitrageur 套戥者；套汇者 m&.LJ*uM\K
arbitrary amount 临时款项 9wgB J Jl7
arrangement 措施；安排；协定 4T@:_G2b
arrears 欠款 u6qK4*eAD
arrears of pay 欠付薪酬 p4'
.1.@
arrears of revenue 逾期未收税款；逾期未收的帐项 ej
ROJXB
articles of association 组织章程；组织细则；组织章程细则 LW %AZkAx
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 YG "Ta|@5
ascertainment of profit 确定利润 $~/2!T_
"Asia Clear" “亚洲结算系统”
