allotment 分配；配股 Hi, _qlc+
allotment notice 股份配售通知；配股通知 7 g
allotment of shares 股份分配 #mk#&i3"k
allowable 可获宽免；免税的 +**H7: bO
allowable business loss 可扣除的营业亏损 0Hff/~J
allowable expenses 可扣税的支出 b1nw,(hLY
allowance 免税额；津贴；备抵；准备金 U6jlv3
allowance for debts 债项的免税额 O4 \ GL
allowance for depreciation by wear and tear 耗损折旧免税额 ef f6=DP
allowance for funeral expenses 殡殓费的免税额 S,G =MI"
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 cp0>Euco=
allowance for repairs and outgoings 修葺及支出方面的免税额 R!*UU'se
allowance to debtor 给债务人的津贴 Fd m7k){A
alteration of capital 资本更改 H$(%FWzQ%
alternate trustee 候补受托人 1_7x'5GdA
amalgamation 合并 UQ'D-e
K
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }= s@y"["
ambit of charges 征税范围；收费范围 b[GZ sXD-
amended valuation 经修订的估值 *3S,XMS{O
American Commodities Exchange 美国商品交易所 7<IrN\@U
American Express Bank Limited 美国运通银行 4mNL;O
American Stock Exchange 美国证券交易所 S.t+HwVodO
amortization 摊销 4{CVBowi
amount due from banks 存放银行同业的款项 MyCX6+Ci)
amount due from banks abroad 存放海外银行同业的款项 fhMtnh:
amount due from holding companies 控股公司欠款 T QE 3/I L
amount due from local banks 存放本港银行同业的款项 T*k
K-@.i
amount due to banks 银行同业的存款 ;?= ] ffa{
amount due to banks abroad 海外银行同业的存款 q$:T<mFK$
amount due to holding companies 控股公司存款 /
DeI s
amount due to local banks 本港银行同业的存款 d";+8S
amount due to outport banks 外埠银行同业的存款 %
eW>IN]5
amount for note issue 发行纸币的款额 hP3I_I[qF}
amount of bond 担保契据的款额 S$BwOx3QF
amount of consideration 代价款额 NjYpNd? g
amount of contribution 供款数额 B964#4&
9
amount of indebtedness 负债款额 ecA0z
c~
amount of principal of the loan 贷款本金额 jl3RE|M\<
amount of rates chargeable 应征差饷数额 u;!CQ w/
amount of share capital 股本额 }k \a~<'X
amount of sums assured 承保款额 Pk~P
amount of variation 变动幅度 sb4
r\[?
amount of vote 拨款数额 +s1+;VUs3
amount payable 应付款额 -$dnUXFsj[
amount receivable 应收款额 FK @rZP
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Wf0ui1 @
analysis 分析 `o /tpuI
ancillary risk 附属风险 D'Byl,W$
annual account 周年帐目；周年帐目报表；年度决算；年结 n U$Lp`
annual accounting date 年结日期 f
IQ$a >
annual allowance 每年免税额；年积金；年度津贴；年津 WZ 6!VE {
annual balance 年度余额 :!g|0CF_
annual disposable income 每年可动用收入 e#FaK^V
annual estimates 周年预算 :o zHuHJ #
annual fee 年费 qO &:J\d
annual general meeting 周年大会 >9<h?F%S
annual growth rate 年增率；每年增长率 +r4US or
annual long-term supplement 长期个案每年补助金 9zi/z_G
annual pensionable emolument 可供计算退休金的年薪 lQi2ym?
annual report 年报
EvTdwX.H
Annual Report on the Consumer Price Index 《消费物价指数年报》 xx!o]D-}
annual return 周年报表；周年申报表；每年报税表格 Gp; [WY\
Annual Return Rules 《周年报表规则》 0/{-X[z
annual review of consumer prices 每年消费物价回顾 v SHb\V#
annual roll-forward basis 逐年延展方式 /A|ofAr)
annual salary 年薪 Qs# v/r
annual statement 年度报表；年度决算表 2}~1poyi>
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 D rHMlk5
annuitant 年金受益人 VI" ,E}
annuity 年金 >@ h0@ N
annuity contract 年金合约 7lR(6ka&/
annuity on human life 人寿年金 #vLDN R
antecedent debt 先前的债项 N 7+K$)3
ante-dated cheque 倒填日期支票 2$qeNy
anticipated expenditure 预期开支 cO)GiWE
anticipated net profit 预期纯利 2ZIf@C{P .
anticipated revenue 预期收入 &rcr])jg[
anti-inflation measure 反通货膨胀措施 d/P$q MD
anti-inflationary stance 反通货膨胀立场 AGK+~EjL@
apparent deficit 表面赤字 ik7#Og~ 3
apparent financial solvency 表面偿债能力 Ujq)h:`
apparent partner 表面合伙人 <C#
s0UX
application for personal assessment 个人入息课税申请书 6st(s @>
application of fund 资金应用 5A ~w_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 T_v
appointed actuary 委任精算师 kJJQcjAP:
appointed auditor 委任核数师；委任审计师
F_YZV)q!W
appointed trustee 委任的受托人 {:S{a+
9~
appointer 委任人 g>OGh o
apportioned pro rata 按比例分摊 -_>c P
apportionment 分配；分摊 %b@>riR(y
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 asPD>j c
apportionment formula 分摊方程式 cpu +"/\
apportionment of estate duty 遗产税的分摊 8V=I[UF.1?
appraisal 估价；评估 L P=!u~?
appreciable growth 可观增长 /~g M,*
appreciable impact 显着影响 iO<O2A. F
appreciable increase 可观增长 Qbt
fKn95
appreciation 增值；升值 IK~ur\3
appreciation against other currencies 相对其他货币升值 d@8_?G }
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 zx#d _SVi
appreciation tax 增值税 ' ["Y;/>
appropriation 拨款；拨用；拨付 Y <a/(`
appropriation account 拨款帐目 O!Mm~@Mo A
Appropriation Bill 拨款法案 '
nf"u
appropriation-in-aid system 补助拨款办法 YwB 5Zqr
approved assets 核准资产 -W+dsZ Sv8
approved basket stock 认可一篮子证券 e<iTU?eJM
approved budget 核准预算 bsqoR8
approved charitable donation 认可慈善捐款 (:-DuUt
approved charitable institution 认可慈善机构 zx=A3I%7 A
approved currency 核准货币；认可货币 2R<1 ^
approved estimates 核准预算 Pvbw>k;
approved estimates of expenditure 核准开支预算 .!)7x3| $[
approved overseas insurer 核准海外保险人 w:z_EV!&
approved overseas trust company 核准海外信托公司 K{ q(/>:
approved pooled investment fund 核准汇集投资基金 szmjp{g0
approved provident fund scheme 认可公积金计划 nqiy)ZN#R
approved provision 核准拨款 BtU,1`El5
approved redeemable share 核准可赎回股份 u"C`S<c
approved regional stock 认可地区性证券 tC|5;'m.2
approved retirement scheme 认可退休金计划 R8":1 #&
approved subordinated loan 核准附属贷款 G@,qO#5&
arbitrage 套戥；套汇；套利 pjjs'A*y
arbitrageur 套戥者；套汇者 ':.
d,x)
arbitrary amount 临时款项 ='soSnT
arrangement 措施；安排；协定 pC#Z]_k
arrears 欠款 W%vh7>.
arrears of pay 欠付薪酬 "uZ'oN
arrears of revenue 逾期未收税款；逾期未收的帐项 xu&
v(C9
articles of association 组织章程；组织细则；组织章程细则 eYsO%y\I
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 0FEb[+N
ascertainment of profit 确定利润 {(xNC#
"Asia Clear" “亚洲结算系统”
