allotment 分配；配股 > ' BU*
allotment notice 股份配售通知；配股通知 ]l9,t5Y
allotment of shares 股份分配 PprQq_j
allowable 可获宽免；免税的 s8/ozaeo
allowable business loss 可扣除的营业亏损 9;m#>a@Y
allowable expenses 可扣税的支出 6x`\
J2x
allowance 免税额；津贴；备抵；准备金 Q{(,/}kA-
allowance for debts 债项的免税额 u|:UFz^p
allowance for depreciation by wear and tear 耗损折旧免税额 ^D>/wX \u
allowance for funeral expenses 殡殓费的免税额 @k#z &@ b
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 &km d<
allowance for repairs and outgoings 修葺及支出方面的免税额 /cn/[O9
allowance to debtor 给债务人的津贴 n57c^/A*
alteration of capital 资本更改 .q~,.yI&j
alternate trustee 候补受托人 =1uj1.h
amalgamation 合并 'T #<OR
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 g,{Ei]$>I
ambit of charges 征税范围；收费范围 hx2!YNx !
amended valuation 经修订的估值 sf|_2sI
American Commodities Exchange 美国商品交易所 JXRmu~ W~l
American Express Bank Limited 美国运通银行 /3"e3{u y
American Stock Exchange 美国证券交易所 b ?=
amortization 摊销 */fs.G:P
amount due from banks 存放银行同业的款项 $bM# \2'
amount due from banks abroad 存放海外银行同业的款项 #Fb0;H9`
amount due from holding companies 控股公司欠款 H/ B^N,oi
amount due from local banks 存放本港银行同业的款项 ZJ{+_ax0K
amount due to banks 银行同业的存款 1^Y:XJ73
amount due to banks abroad 海外银行同业的存款 cZ7F1H~
amount due to holding companies 控股公司存款 2#Q"@
amount due to local banks 本港银行同业的存款 "O"^\f
amount due to outport banks 外埠银行同业的存款 !W 6
amount for note issue 发行纸币的款额 f;qKrw
amount of bond 担保契据的款额 5y
'ycTjY
amount of consideration 代价款额 r4z}yt+
amount of contribution 供款数额 O!@KM;
amount of indebtedness 负债款额 da7x 1n$D
amount of principal of the loan 贷款本金额 {f6A[ZO; J
amount of rates chargeable 应征差饷数额 n"Z,-./m
amount of share capital 股本额 }lQn] q
amount of sums assured 承保款额 o*5e14W(:
amount of variation 变动幅度 S+bW D7
amount of vote 拨款数额 LTlC}3c28f
amount payable 应付款额 P^d . ,
amount receivable 应收款额 ^ZViQ$a"h;
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 rym\5
`)
analysis 分析 bvxxE/?Ni
ancillary risk 附属风险 3M>FU4Ug2
annual account 周年帐目；周年帐目报表；年度决算；年结 ^FpiQF
annual accounting date 年结日期 tMs| UC
annual allowance 每年免税额；年积金；年度津贴；年津 $ SD@D6`lL
annual balance 年度余额 hdNZ" :1s
annual disposable income 每年可动用收入 @bVh?T0~F,
annual estimates 周年预算 4UX]S\X
annual fee 年费 p~{ %f#V
annual general meeting 周年大会 '~vSH9nx/
annual growth rate 年增率；每年增长率 4s+J-l
annual long-term supplement 长期个案每年补助金 My43\p
annual pensionable emolument 可供计算退休金的年薪 ]Rys=. !
annual report 年报 d . lu
Annual Report on the Consumer Price Index 《消费物价指数年报》 L"zgBB?K6
annual return 周年报表；周年申报表；每年报税表格 HS7
G_
Annual Return Rules 《周年报表规则》 ]ge^J3az$u
annual review of consumer prices 每年消费物价回顾 &rtz&}ZB;
annual roll-forward basis 逐年延展方式
&4$43\(D
annual salary 年薪 [3 ;Y:&D
annual statement 年度报表；年度决算表 '/]A af@U8
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 eV NBhR}HS
annuitant 年金受益人 m{=~| I
annuity 年金 `O pC-Z&
annuity contract 年金合约 W0 ,"V'C
annuity on human life 人寿年金 _ZE$\5>-
antecedent debt 先前的债项 QH?
2v
ante-dated cheque 倒填日期支票 zdQu%q
anticipated expenditure 预期开支 y0y;1N'KK
anticipated net profit 预期纯利 DB?PS^
-2
anticipated revenue 预期收入 d=u%"3 6y
anti-inflation measure 反通货膨胀措施 K d|l\k!
anti-inflationary stance 反通货膨胀立场 22(] x }`
apparent deficit 表面赤字 BtBt>r(*
apparent financial solvency 表面偿债能力 fw ~%^*
apparent partner 表面合伙人 \iTP Jcb5
application for personal assessment 个人入息课税申请书 . R8W<
application of fund 资金应用 @42lp reT
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 4lo}-@j
appointed actuary 委任精算师 !z6/.>QJ~
appointed auditor 委任核数师；委任审计师 If I$
appointed trustee 委任的受托人 ba:du
|Ec
appointer 委任人 ,i(( ;/O 6
apportioned pro rata 按比例分摊 0$dNrq
apportionment 分配；分摊 ^xu)~:} i
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Q~8&pP8 I!
apportionment formula 分摊方程式 VH1c)FI
apportionment of estate duty 遗产税的分摊 #i#.tc
appraisal 估价；评估 dZ81\jd Yv
appreciable growth 可观增长 )(
jNd&H
appreciable impact 显着影响 RB ojT
appreciable increase 可观增长 9(gOk
appreciation 增值；升值 :usBeho
appreciation against other currencies 相对其他货币升值 f(ec/0W
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 q9Opa2
appreciation tax 增值税 Ku\#Wj|YrP
appropriation 拨款；拨用；拨付 :zy'hu;
appropriation account 拨款帐目 HC, 0" W
Appropriation Bill 拨款法案 k |aOUW
appropriation-in-aid system 补助拨款办法 ? fX8WRdh
approved assets 核准资产 G Z[5m[
approved basket stock 认可一篮子证券 Vy*Z"k
approved budget 核准预算 S{|)9EKw
approved charitable donation 认可慈善捐款 H
{Wpf9_
K
approved charitable institution 认可慈善机构 OL+40 J
approved currency 核准货币；认可货币 I
6 Q_A
approved estimates 核准预算 wI]>0g
eb*
approved estimates of expenditure 核准开支预算 :s9 85sEv
approved overseas insurer 核准海外保险人 ;,hoX6D$
approved overseas trust company 核准海外信托公司 ${:$jX [
approved pooled investment fund 核准汇集投资基金 :1
approved provident fund scheme 认可公积金计划 G:s:NXy^
approved provision 核准拨款 e<wj5:M|
approved redeemable share 核准可赎回股份 3 AF]en
approved regional stock 认可地区性证券 Qvg"5_26v
approved retirement scheme 认可退休金计划 lNPbU ~k
approved subordinated loan 核准附属贷款
2Ab#uPBn
arbitrage 套戥；套汇；套利
gMMd=
arbitrageur 套戥者；套汇者 H<Taf%J T
arbitrary amount 临时款项 gQt@xNO
arrangement 措施；安排；协定 H/I`c>Zn
arrears 欠款 c|a|z}(/J
arrears of pay 欠付薪酬 $?Mz[X
arrears of revenue 逾期未收税款；逾期未收的帐项 \ } Szb2
articles of association 组织章程；组织细则；组织章程细则 &H>dE]Hq,
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 cf3c+.o
ascertainment of profit 确定利润 u(a&x|WY
"Asia Clear" “亚洲结算系统”
