allotment 分配；配股 r
6<}S(
allotment notice 股份配售通知；配股通知 sIe(;%[`
allotment of shares 股份分配 DO;
2)ZQ%
allowable 可获宽免；免税的 w0SgF/"@
allowable business loss 可扣除的营业亏损 +g&W 423k_
allowable expenses 可扣税的支出 N\$6R-L
allowance 免税额；津贴；备抵；准备金 )i>KgX
allowance for debts 债项的免税额 u jedvw;sO
allowance for depreciation by wear and tear 耗损折旧免税额 L|Iq#QX|
allowance for funeral expenses 殡殓费的免税额 I_Qnq4Sk(
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 pe-d7Ou
P
allowance for repairs and outgoings 修葺及支出方面的免税额 =nl,5^
allowance to debtor 给债务人的津贴 7y3; F7V
alteration of capital 资本更改 {,ljIhc,
alternate trustee 候补受托人 {DR+sE
amalgamation 合并 9#7z jrB
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,v+SD\7|
ambit of charges 征税范围；收费范围 fy eS )
amended valuation 经修订的估值 [z9i v~
American Commodities Exchange 美国商品交易所 TMrmyvv
American Express Bank Limited 美国运通银行 pOXEM1"2A
American Stock Exchange 美国证券交易所 195(Kr<5$
amortization 摊销 ]S I`fja/
amount due from banks 存放银行同业的款项 bYfcn ]N
amount due from banks abroad 存放海外银行同业的款项 Syb:i(Y
amount due from holding companies 控股公司欠款 M vCBgLN
amount due from local banks 存放本港银行同业的款项 * gnL0\*
amount due to banks 银行同业的存款 ~[{| s' )
amount due to banks abroad 海外银行同业的存款 e0P1FD<@
amount due to holding companies 控股公司存款 OR O~(%-(e
amount due to local banks 本港银行同业的存款 Z J
qmD
amount due to outport banks 外埠银行同业的存款 h7{W-AtM7_
amount for note issue 发行纸币的款额 hI
yfF
amount of bond 担保契据的款额 BeRn9[
amount of consideration 代价款额 )Z#7%, o
amount of contribution 供款数额 0; 9 LIL5
amount of indebtedness 负债款额 AMr 9rB d
amount of principal of the loan 贷款本金额 s QkP@Y
amount of rates chargeable 应征差饷数额 NTC,Vr\A
amount of share capital 股本额 { !w]t?h
amount of sums assured 承保款额 |[ge ,MO:
amount of variation 变动幅度 `'/8ifKz
amount of vote 拨款数额 8`D_"3j3g\
amount payable 应付款额 eP)RP6ON{
amount receivable 应收款额 |7 argk+
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 vc<8ApK3V
analysis 分析 9 }=Fdt
ancillary risk 附属风险 G8SJ<\?
annual account 周年帐目；周年帐目报表；年度决算；年结 GM5::M]fS
annual accounting date 年结日期 Y<B| e91C
annual allowance 每年免税额；年积金；年度津贴；年津 n1QO/1}
:
annual balance 年度余额 1~+w7Ar =(
annual disposable income 每年可动用收入 fu`oDi
annual estimates 周年预算 o{qbbJBC
annual fee 年费 ojaZC,}
annual general meeting 周年大会 r`=d4dK-
annual growth rate 年增率；每年增长率 |qBo*OcO
annual long-term supplement 长期个案每年补助金 K
\O ,
AE
annual pensionable emolument 可供计算退休金的年薪 09Fr1PL
annual report 年报 \Tc$P#
Annual Report on the Consumer Price Index 《消费物价指数年报》 =hA/;
annual return 周年报表；周年申报表；每年报税表格 8WAg{lVs
Annual Return Rules 《周年报表规则》 iZ{D_uxq
annual review of consumer prices 每年消费物价回顾 )Z62xK2
annual roll-forward basis 逐年延展方式 j8lbn |.
annual salary 年薪 - kJ`gdS
annual statement 年度报表；年度决算表 NTV0DkX
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 *+ b[v7
annuitant 年金受益人 DV. m ({?
annuity 年金 de"*<+
annuity contract 年金合约 n@*NQ`(_
annuity on human life 人寿年金 WPPmh~:
antecedent debt 先前的债项 Eq|_> f@@8
ante-dated cheque 倒填日期支票 Yc Ik{_N3
anticipated expenditure 预期开支 t ({:TQ
anticipated net profit 预期纯利 :5ji.g* 0
anticipated revenue 预期收入 :wIbKs .r
anti-inflation measure 反通货膨胀措施 NJ| 8##Z>
anti-inflationary stance 反通货膨胀立场 6`4= !ZfI
apparent deficit 表面赤字 $
ED<:[3N
apparent financial solvency 表面偿债能力 RJ0w3T]7
apparent partner 表面合伙人 #q%& ,;4
application for personal assessment 个人入息课税申请书 Gv <K#@9T
application of fund 资金应用 3o z ]
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 =|H/[",gg
appointed actuary 委任精算师 y0 Ag px
appointed auditor 委任核数师；委任审计师 d8av `m
appointed trustee 委任的受托人 "BK&C6 ]
appointer 委任人 ^)X^Pcx
apportioned pro rata 按比例分摊 0%v
p'v
apportionment 分配；分摊 u{HB5QqK
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 aaLT%
apportionment formula 分摊方程式 q$K^E
apportionment of estate duty 遗产税的分摊 Z(Xu>ap
appraisal 估价；评估 B&"fPi
appreciable growth 可观增长 #\fAp RL
appreciable impact 显着影响 q" )}vN
appreciable increase 可观增长 gg933TLu(Q
appreciation 增值；升值 Z x3m$.8
appreciation against other currencies 相对其他货币升值 R`Q9|yF\
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 r6"t`M
appreciation tax 增值税 z1s9[5
appropriation 拨款；拨用；拨付 z[l17+v
appropriation account 拨款帐目 nNf/$h#;O
Appropriation Bill 拨款法案 68d(6?OgW
appropriation-in-aid system 补助拨款办法 |NL$? %I
approved assets 核准资产 ZVViu4]?y
approved basket stock 认可一篮子证券 >wZ!1Jq
approved budget 核准预算 zcDVvP
approved charitable donation 认可慈善捐款 uYF _sf
approved charitable institution 认可慈善机构 Y!}BmRLh2
approved currency 核准货币；认可货币 D.X%wJ8
approved estimates 核准预算 &vo]l~
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approved estimates of expenditure 核准开支预算 8
"|')f#
approved overseas insurer 核准海外保险人 8M V=?
approved overseas trust company 核准海外信托公司 D}Z].c@ E
approved pooled investment fund 核准汇集投资基金 flnoK%wi
approved provident fund scheme 认可公积金计划 ur"cku G!9
approved provision 核准拨款 Xrc0RWXB8
approved redeemable share 核准可赎回股份 A6=
Um%T
approved regional stock 认可地区性证券 hK3?m.> "g
approved retirement scheme 认可退休金计划 &?v^
xAr?B
approved subordinated loan 核准附属贷款 Y ~xcJH
arbitrage 套戥；套汇；套利 u<:R Sg
arbitrageur 套戥者；套汇者 S+7>Y? B!
arbitrary amount 临时款项 UJ2T j+
arrangement 措施；安排；协定
nz~3o
arrears 欠款 !'[f!vsyM{
arrears of pay 欠付薪酬 :voQ#f=
arrears of revenue 逾期未收税款；逾期未收的帐项 * ix&"|h
articles of association 组织章程；组织细则；组织章程细则 b1R%JY7/S
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 z1*8 5?
ascertainment of profit 确定利润 5f j m r
"Asia Clear" “亚洲结算系统”
