allotment 分配；配股 {$3j /b
allotment notice 股份配售通知；配股通知 xa'
nJ"f;
allotment of shares 股份分配 m&,b C)}
allowable 可获宽免；免税的 "h QV9 [2\
allowable business loss 可扣除的营业亏损 HKM~BL
"X
allowable expenses 可扣税的支出 Jm%mm SYK
allowance 免税额；津贴；备抵；准备金 a (P^e)<
allowance for debts 债项的免税额 ]DGGcUk7
allowance for depreciation by wear and tear 耗损折旧免税额 _F3KFQ4,S-
allowance for funeral expenses 殡殓费的免税额 SHy tyd
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 5FZ47m ~{Z
allowance for repairs and outgoings 修葺及支出方面的免税额 lGl[^
0
allowance to debtor 给债务人的津贴 iJEB ?y
alteration of capital 资本更改 zUNH8=U
alternate trustee 候补受托人 uAc@ Z-
amalgamation 合并 }7-7
t{G
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
,0BR-#
ambit of charges 征税范围；收费范围 / *AJ+K._
amended valuation 经修订的估值 C{Dlc Z<
American Commodities Exchange 美国商品交易所 RfD{g"]y
American Express Bank Limited 美国运通银行 Oi6f 8*,
American Stock Exchange 美国证券交易所 IkiQ Ok
amortization 摊销 <>SR 4
amount due from banks 存放银行同业的款项 xq# U 4
E
amount due from banks abroad 存放海外银行同业的款项 @Q/x &BV
amount due from holding companies 控股公司欠款 44Q6vb?
amount due from local banks 存放本港银行同业的款项 a|8| @,
amount due to banks 银行同业的存款 (s
5<
amount due to banks abroad 海外银行同业的存款 ]z+*?cc
amount due to holding companies 控股公司存款 ?s1u#'aO
amount due to local banks 本港银行同业的存款 '.=Wk^,
Ua
amount due to outport banks 外埠银行同业的存款 lb -S0plw
amount for note issue 发行纸币的款额 20$F$YYuk
amount of bond 担保契据的款额 A Z ]P+v
amount of consideration 代价款额 V h
Z=,m
amount of contribution 供款数额 0m] ~J_
amount of indebtedness 负债款额 N>Vacc_[
amount of principal of the loan 贷款本金额 c Bg,k[,
amount of rates chargeable 应征差饷数额 a v'd%LZP
amount of share capital 股本额 zJz82jMm
amount of sums assured 承保款额 hO5K\QnRL
amount of variation 变动幅度 V"w`!
amount of vote 拨款数额 S PfD2%jjC
amount payable 应付款额 LDT'FwMjy
amount receivable 应收款额 #> 7')G
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 k&MlQ2'!<
analysis 分析 EC^Ev|PB\u
ancillary risk 附属风险 7(
yXsVq
annual account 周年帐目；周年帐目报表；年度决算；年结 L 2[Ei|9_
annual accounting date 年结日期 A/ 7r:yO
annual allowance 每年免税额；年积金；年度津贴；年津 #H'sZv
annual balance 年度余额 |WD,\=J2
annual disposable income 每年可动用收入 )?!vJb"
annual estimates 周年预算 +io;K]C
annual fee 年费 04I6 -}6
annual general meeting 周年大会 #
[gcg]6c
annual growth rate 年增率；每年增长率 ipx@pNW;"
annual long-term supplement 长期个案每年补助金 l9M#]*{
annual pensionable emolument 可供计算退休金的年薪 0 C lX
annual report 年报 9\AEyaJFZ
Annual Report on the Consumer Price Index 《消费物价指数年报》 n Q:ml
annual return 周年报表；周年申报表；每年报税表格 mXxZM;P[
Annual Return Rules 《周年报表规则》 FBR$,j
;Y
annual review of consumer prices 每年消费物价回顾
I>A^5nk
annual roll-forward basis 逐年延展方式 w/ lXZg
annual salary 年薪 `ENlV9
annual statement 年度报表；年度决算表 2(+
RIu0d
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 !L &=?CX
annuitant 年金受益人 QV n O
annuity 年金 K[ iY {
annuity contract 年金合约 d[s;a.
annuity on human life 人寿年金 nU=f<] S =
antecedent debt 先前的债项 n ;-x !Gs
ante-dated cheque 倒填日期支票 +Fu@I{"A
anticipated expenditure 预期开支 }V1DyLg :
anticipated net profit 预期纯利 sh ',"S#=@
anticipated revenue 预期收入 ^BF@j4*~
anti-inflation measure 反通货膨胀措施 XA&tTpfJE
anti-inflationary stance 反通货膨胀立场 DBj;P|L_
apparent deficit 表面赤字 W+ #}~2&Dv
apparent financial solvency 表面偿债能力 7i-W*Mb :
apparent partner 表面合伙人 ^yn[QWFO
application for personal assessment 个人入息课税申请书 }vXA`)Ns
application of fund 资金应用 0Zc*Yd
H
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 {u(}ED#p
appointed actuary 委任精算师 zPX=
MfF
appointed auditor 委任核数师；委任审计师 q3 ,P|&T
appointed trustee 委任的受托人 "<cB73tY
appointer 委任人 cc2d/<:
apportioned pro rata 按比例分摊 xWC\ 954
apportionment 分配；分摊 -(4E
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `@u
+u0
apportionment formula 分摊方程式 /o<}]]YBF
apportionment of estate duty 遗产税的分摊 *tq|x[<
appraisal 估价；评估 >.!5M L\
appreciable growth 可观增长 F8|5_214'
appreciable impact 显着影响 6nY
)D6$JG
appreciable increase 可观增长 [I+)Ak5
appreciation 增值；升值 bWX[<rh'
appreciation against other currencies 相对其他货币升值 >6.[i@RmWU
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Y\z^\k
appreciation tax 增值税 H
'WFORso[
appropriation 拨款；拨用；拨付 !T#8N7J>
appropriation account 拨款帐目 I:uQB!
Appropriation Bill 拨款法案 2;Y@3d:z
appropriation-in-aid system 补助拨款办法 Ovaj":L
approved assets 核准资产 a0V8
L+v(
approved basket stock 认可一篮子证券 g|GvJ)VX
approved budget 核准预算 "lv:hz
approved charitable donation 认可慈善捐款 'y+bx?3Z
approved charitable institution 认可慈善机构 1A`? y&
Ll
approved currency 核准货币；认可货币 Qq ;m"M /
approved estimates 核准预算 O5G<O(,\
approved estimates of expenditure 核准开支预算 vUo.BA#;.b
approved overseas insurer 核准海外保险人 3zA 8pI w
approved overseas trust company 核准海外信托公司 ery?G-
approved pooled investment fund 核准汇集投资基金 s0`|G|.}
approved provident fund scheme 认可公积金计划 bG?WB,1
approved provision 核准拨款 Mu_mm/U_
approved redeemable share 核准可赎回股份 Pt PGi^
approved regional stock 认可地区性证券 Ul$X%
approved retirement scheme 认可退休金计划 Ads<-.R
approved subordinated loan 核准附属贷款 Zgy2Pot
arbitrage 套戥；套汇；套利 zP{<0o
arbitrageur 套戥者；套汇者 0? 5%
arbitrary amount 临时款项 },n,P&M\`
arrangement 措施；安排；协定 JT.\f,z&
arrears 欠款 }(g+: ]p-
arrears of pay 欠付薪酬 9GtVI^]
arrears of revenue 逾期未收税款；逾期未收的帐项 ,
/w852|ub
articles of association 组织章程；组织细则；组织章程细则 @T,H.#bL
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 -NflaV~
ascertainment of profit 确定利润 l_Y
dIUl
"Asia Clear" “亚洲结算系统”
