allotment 分配；配股 D9+a"2|3<
allotment notice 股份配售通知；配股通知 a |
allotment of shares 股份分配 .0r5=
allowable 可获宽免；免税的 l&^9<th
allowable business loss 可扣除的营业亏损 F;}?O==H;
allowable expenses 可扣税的支出 /%=p-By<V
allowance 免税额；津贴；备抵；准备金 1D N,
allowance for debts 债项的免税额 I?Hj,lN
allowance for depreciation by wear and tear 耗损折旧免税额 :Dw;RcZQ
allowance for funeral expenses 殡殓费的免税额 Xo;J1
H
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 v93+<@ Z
allowance for repairs and outgoings 修葺及支出方面的免税额 Y:ZI9JK?
allowance to debtor 给债务人的津贴 lT DF5.aE
alteration of capital 资本更改 hnmFhJ !g
alternate trustee 候补受托人 av&dG
sFP
amalgamation 合并 lD _
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ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 x.<^L] "
ambit of charges 征税范围；收费范围 76
#
amended valuation 经修订的估值 Wi'BX#xCB
American Commodities Exchange 美国商品交易所 M\DUx5d J,
American Express Bank Limited 美国运通银行 !D7 [R'RgY
American Stock Exchange 美国证券交易所 tlA4oVII
amortization 摊销 RT F9;]Ti
amount due from banks 存放银行同业的款项 mAX ]m 1s
amount due from banks abroad 存放海外银行同业的款项 JOx 75}
amount due from holding companies 控股公司欠款 Cx}
Yp-
amount due from local banks 存放本港银行同业的款项 hJrxb<9@Y0
amount due to banks 银行同业的存款 ph<Z/wlz
amount due to banks abroad 海外银行同业的存款 H 7H'0C
amount due to holding companies 控股公司存款 Z : &"Ax
amount due to local banks 本港银行同业的存款 -!I.:97 N
amount due to outport banks 外埠银行同业的存款 VQ$=F8ivG
amount for note issue 发行纸币的款额 7'xT)~*$4
amount of bond 担保契据的款额 A!ba
_14
amount of consideration 代价款额 jgs kK
amount of contribution 供款数额 "mSDL:$
amount of indebtedness 负债款额 ZL+ {?1&-
amount of principal of the loan 贷款本金额 ,D
[
amount of rates chargeable 应征差饷数额 Q{Jz;6"
amount of share capital 股本额 Cc1sZWvz
amount of sums assured 承保款额 44
o5I:
amount of variation 变动幅度 :2
n5;fp
amount of vote 拨款数额 KQN SYI7a
amount payable 应付款额 vpMNulXb,
amount receivable 应收款额 )Mi
#{5z
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (|I0C 'Ki
analysis 分析 OV;Ho
ancillary risk 附属风险 "a? k #!E
annual account 周年帐目；周年帐目报表；年度决算；年结 %Jq(,u
annual accounting date 年结日期 KJ.ra\
F
annual allowance 每年免税额；年积金；年度津贴；年津 AA^3P?iD
annual balance 年度余额 5 lxC**NA
annual disposable income 每年可动用收入
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annual estimates 周年预算 3
r%I *
annual fee 年费 \Nb6E&+
annual general meeting 周年大会 OE}L}) "
annual growth rate 年增率；每年增长率 XqyfeY5t
annual long-term supplement 长期个案每年补助金 RC
ND|X
annual pensionable emolument 可供计算退休金的年薪 +VAfT\G 2
annual report 年报 oYup*@t
Annual Report on the Consumer Price Index 《消费物价指数年报》 LZX-am`%
annual return 周年报表；周年申报表；每年报税表格 nR!qolh
Annual Return Rules 《周年报表规则》 c 5mv4 MC
annual review of consumer prices 每年消费物价回顾 O8[dPm W
annual roll-forward basis 逐年延展方式 IgLP=mqcWK
annual salary 年薪 h7~&r Wb
annual statement 年度报表；年度决算表 7>9/bB +TL
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 IgptiZ7~!
annuitant 年金受益人 $_S^Aw?
annuity 年金 Rdwr?:y(]
annuity contract 年金合约 :c!7rh7O
annuity on human life 人寿年金 pE^L Qi
antecedent debt 先前的债项 5u~Ik c~
ante-dated cheque 倒填日期支票 rw
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anticipated expenditure 预期开支 GNZQj8
anticipated net profit 预期纯利 3-h u'xSU
anticipated revenue 预期收入 v )%EG
anti-inflation measure 反通货膨胀措施 .^,fw=T|1
anti-inflationary stance 反通货膨胀立场 CImB,AXS
apparent deficit 表面赤字 H q
cXP2
apparent financial solvency 表面偿债能力 .: 87B=
apparent partner 表面合伙人 :1hp_XfJb
application for personal assessment 个人入息课税申请书 |uj1T=ZY
application of fund 资金应用 r\'3q '7 p
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 ]^8:"Ky'
appointed actuary 委任精算师 ;}.jRmnJ
appointed auditor 委任核数师；委任审计师 ag:#82C
appointed trustee 委任的受托人 !CPv{c`|qg
appointer 委任人 0aQNdi)b
apportioned pro rata 按比例分摊 AWh{dM
apportionment 分配；分摊 M GN*i9CE
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `axNeqM
apportionment formula 分摊方程式 |>j=#2
apportionment of estate duty 遗产税的分摊 D7sw;{ns
appraisal 估价；评估 >| .jG_s
appreciable growth 可观增长 44kY[jhf
appreciable impact 显着影响 :*0k:
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appreciable increase 可观增长 e}(. u1
appreciation 增值；升值 m-
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appreciation against other currencies 相对其他货币升值 unSF;S<
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 q>]v~
appreciation tax 增值税 IR5 S -vO
appropriation 拨款；拨用；拨付 9oKRu6]D-
appropriation account 拨款帐目 K4,VSy1byI
Appropriation Bill 拨款法案 qf4|!UR{
appropriation-in-aid system 补助拨款办法 v:JFUn}
approved assets 核准资产 +\"@2mOH{+
approved basket stock 认可一篮子证券 jM2gu~
approved budget 核准预算 B&-;w_K
approved charitable donation 认可慈善捐款 <2}"Y(zwKl
approved charitable institution 认可慈善机构 |I)Ms NF
approved currency 核准货币；认可货币 N^%[
B9D
approved estimates 核准预算 D;BFl(l
approved estimates of expenditure 核准开支预算 hCQ{D|/
approved overseas insurer 核准海外保险人 #)my)}o\p
approved overseas trust company 核准海外信托公司 nUd(@ @%m
approved pooled investment fund 核准汇集投资基金 :3Ty%W&&
approved provident fund scheme 认可公积金计划 by>,h4
approved provision 核准拨款 m4>v S
approved redeemable share 核准可赎回股份 i T
4H@
approved regional stock 认可地区性证券 XfViLBY(
>
approved retirement scheme 认可退休金计划 G 1$DV Go
approved subordinated loan 核准附属贷款 'ZL)-kbI
arbitrage 套戥；套汇；套利 "O9uz$
arbitrageur 套戥者；套汇者 5IVASqY
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arbitrary amount 临时款项 "N7C7`izc
arrangement 措施；安排；协定 %#/7Tl:
arrears 欠款 x*Z"~'DI
arrears of pay 欠付薪酬 B7?784{x,
arrears of revenue 逾期未收税款；逾期未收的帐项 3zs~ Y3M?i
articles of association 组织章程；组织细则；组织章程细则 Ev*HH+:b>
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Z|' tw^0e5
ascertainment of profit 确定利润 "84.qgYaG
"Asia Clear" “亚洲结算系统”
