allotment 分配；配股 YTUZo
W2
allotment notice 股份配售通知；配股通知 s T}. v*
allotment of shares 股份分配 vH :LQ!2
allowable 可获宽免；免税的 WE: 24b6
allowable business loss 可扣除的营业亏损 CEX " D`
allowable expenses 可扣税的支出 =A83W/4
allowance 免税额；津贴；备抵；准备金 z=q3Zo
allowance for debts 债项的免税额 cj$[E]B3V*
allowance for depreciation by wear and tear 耗损折旧免税额 @$[?z9ck"
allowance for funeral expenses 殡殓费的免税额 i3 @)W4{
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2AT5
allowance for repairs and outgoings 修葺及支出方面的免税额 ^")Q YE
allowance to debtor 给债务人的津贴 <
t,zaIi
alteration of capital 资本更改 >n'o*gZM
alternate trustee 候补受托人 [XEkz#{
amalgamation 合并 : y%d
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 j +
$rj
ambit of charges 征税范围；收费范围 r]:(Vk]| F
amended valuation 经修订的估值 ;:\<gVi:
American Commodities Exchange 美国商品交易所 #49kjv@
American Express Bank Limited 美国运通银行 '>-gi}z7
American Stock Exchange 美国证券交易所 -zOdU}91Ao
amortization 摊销 Ya3C#=
amount due from banks 存放银行同业的款项 A kC1z73<
amount due from banks abroad 存放海外银行同业的款项 %A1o.{H
amount due from holding companies 控股公司欠款 dfKF%27
amount due from local banks 存放本港银行同业的款项 F \KjEl0
amount due to banks 银行同业的存款 _K l_61k
amount due to banks abroad 海外银行同业的存款 QdF5Cwf4
amount due to holding companies 控股公司存款 7z JRJ*NB
amount due to local banks 本港银行同业的存款 !dyXJ Q
amount due to outport banks 外埠银行同业的存款 4|riKo)
amount for note issue 发行纸币的款额 v%+:/m1
amount of bond 担保契据的款额 J8uLJ
amount of consideration 代价款额 J?? -j
amount of contribution 供款数额 WrQD X3
amount of indebtedness 负债款额 u0|8Tgf
amount of principal of the loan 贷款本金额 s4A43i'g!h
amount of rates chargeable 应征差饷数额 k/#&qC>]
amount of share capital 股本额 _(%d( E2?
amount of sums assured 承保款额 0D\#Pq
v
amount of variation 变动幅度 Pg,b-W?n*
amount of vote 拨款数额 CZud&
<
amount payable 应付款额 \^L`7cBL
amount receivable 应收款额 SUCM b8
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 JTO~9>$ B
analysis 分析 ORe(]I `Z
ancillary risk 附属风险 52:HNA\E/
annual account 周年帐目；周年帐目报表；年度决算；年结 ]O+Ma}dxz:
annual accounting date 年结日期 ($au:'kU
annual allowance 每年免税额；年积金；年度津贴；年津 [$0p+1
annual balance 年度余额 Qu?R8+" KS
annual disposable income 每年可动用收入 ~.{/0T
annual estimates 周年预算 5na~@-9p
annual fee 年费 y"bByd| 6
annual general meeting 周年大会 xST8|H
annual growth rate 年增率；每年增长率 6&
e3Nt
annual long-term supplement 长期个案每年补助金 <*16(!k0
annual pensionable emolument 可供计算退休金的年薪 Uzz'.K(Mv|
annual report 年报 *"?l ]d
Annual Report on the Consumer Price Index 《消费物价指数年报》 zM bN;t u
annual return 周年报表；周年申报表；每年报税表格 I4/8 _)b^
Annual Return Rules 《周年报表规则》 27
]':A4_
annual review of consumer prices 每年消费物价回顾 U `R5 'Tf;
annual roll-forward basis 逐年延展方式 1O/+8yw
annual salary 年薪 @e(o1 29
annual statement 年度报表；年度决算表 `eE& 5.
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 2|3)S`WZl
annuitant 年金受益人 %HGD;_b
hI
annuity 年金 Sj]T
annuity contract 年金合约 5]KW^ sL
annuity on human life 人寿年金 diJLZikk
antecedent debt 先前的债项 qkt0**\
ante-dated cheque 倒填日期支票 EYtL_hNp}I
anticipated expenditure 预期开支 t2/#&J]
anticipated net profit 预期纯利 w~(1%p/
anticipated revenue 预期收入 |L%Z,:yO
anti-inflation measure 反通货膨胀措施 kpJ @M%46
anti-inflationary stance 反通货膨胀立场 f[<m<I
apparent deficit 表面赤字 )WRLBFi3
apparent financial solvency 表面偿债能力 R<\
F:9
apparent partner 表面合伙人 [B+yy Btx
application for personal assessment 个人入息课税申请书 zMj#KA1
application of fund 资金应用 "$#xK | t
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 xf<at - >
appointed actuary 委任精算师 7&t-pv92*
appointed auditor 委任核数师；委任审计师 rM
`X?>iT+
appointed trustee 委任的受托人 $bW3_rl% X
appointer 委任人 `IP/d
apportioned pro rata 按比例分摊 l1T m`7}
apportionment 分配；分摊 Q\^O64ge D
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (U&tt]|
apportionment formula 分摊方程式 *@Lp`thq
apportionment of estate duty 遗产税的分摊 'qZW,],5
appraisal 估价；评估 wT;0w3.Z
appreciable growth 可观增长 wN@oYFoL
appreciable impact 显着影响 j/R[<47
appreciable increase 可观增长 < Wfx+F
appreciation 增值；升值 DgUT5t1
appreciation against other currencies 相对其他货币升值 _wTOmz%|R
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }Ga\wV
appreciation tax 增值税 (61EDKNd9
appropriation 拨款；拨用；拨付 ,5i ` -OI
appropriation account 拨款帐目 f$+,HB
Appropriation Bill 拨款法案 #r#1JtT
appropriation-in-aid system 补助拨款办法
3L< wQ(
approved assets 核准资产 HBy[FYa4
approved basket stock 认可一篮子证券 v4u5yy_;(
approved budget 核准预算 wG~`[>y (
approved charitable donation 认可慈善捐款 k3u "A_"c
approved charitable institution 认可慈善机构 J3e 96t~u
approved currency 核准货币；认可货币 1Yq?X:
approved estimates 核准预算 _y),J'W^3u
approved estimates of expenditure 核准开支预算 uD}2<$PP
approved overseas insurer 核准海外保险人 d6'{r je(
approved overseas trust company 核准海外信托公司 \#f <!R4
approved pooled investment fund 核准汇集投资基金 ZI f
approved provident fund scheme 认可公积金计划 OBMTgZHxv
approved provision 核准拨款 &,}j #3<
approved redeemable share 核准可赎回股份 G}:w@}h/
approved regional stock 认可地区性证券 +1uF !G&l
approved retirement scheme 认可退休金计划 D>HOn^
approved subordinated loan 核准附属贷款 zDw5]*R
arbitrage 套戥；套汇；套利 Fpm|_f7
arbitrageur 套戥者；套汇者 x}_]A$nV
arbitrary amount 临时款项 O #F
arrangement 措施；安排；协定 419x+3>}
arrears 欠款 GNgKo]u
arrears of pay 欠付薪酬 R@/"B8H
arrears of revenue 逾期未收税款；逾期未收的帐项 ).Fpgxs
articles of association 组织章程；组织细则；组织章程细则 >OL 3H$F
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 v>$'iT~ l
ascertainment of profit 确定利润 :# .<[
"Asia Clear" “亚洲结算系统”
