allotment 分配；配股 -z`%x@F<&L
allotment notice 股份配售通知；配股通知 ;9
z|rWsF
allotment of shares 股份分配 3Sfd|0^
allowable 可获宽免；免税的 J "I ,]
allowable business loss 可扣除的营业亏损 2QaE&8vW
allowable expenses 可扣税的支出 L/:l>Ko>7
allowance 免税额；津贴；备抵；准备金 +I3V fv
allowance for debts 债项的免税额 o664b$5nsI
allowance for depreciation by wear and tear 耗损折旧免税额 B.G6vx4yp
allowance for funeral expenses 殡殓费的免税额 pL{oVk#,
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 !2!Zhw2u
allowance for repairs and outgoings 修葺及支出方面的免税额 ~7ZZb*].(
allowance to debtor 给债务人的津贴 Bz } n P 9
alteration of capital 资本更改 o^2MfFS
alternate trustee 候补受托人 2 @tnOs(*
amalgamation 合并 kMVr[q,MEq
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 sn:VM HrOT
ambit of charges 征税范围；收费范围 P y
v>
amended valuation 经修订的估值 hb; Cp
A
American Commodities Exchange 美国商品交易所 _"
9 q(1
American Express Bank Limited 美国运通银行 b+qd'
,.Z
American Stock Exchange 美国证券交易所 nU j`#%
amortization 摊销 Un K7&Uo
amount due from banks 存放银行同业的款项 bI
;I<Qa
amount due from banks abroad 存放海外银行同业的款项 UPGUJ>2Z
amount due from holding companies 控股公司欠款 i24k
]F
amount due from local banks 存放本港银行同业的款项 D{J jSky
amount due to banks 银行同业的存款 aH. "|
*.
amount due to banks abroad 海外银行同业的存款 tNFw 1&
amount due to holding companies 控股公司存款 L/
rf5||@
amount due to local banks 本港银行同业的存款 rB ". !b
amount due to outport banks 外埠银行同业的存款 vgy.fP"@
amount for note issue 发行纸币的款额 D-{*3?x
amount of bond 担保契据的款额 *S*49Hq7c
amount of consideration 代价款额 x,mt}>
amount of contribution 供款数额 ."ZG
0Zg
amount of indebtedness 负债款额 ^ELZ35=qZ
amount of principal of the loan 贷款本金额 E:8*o 7
amount of rates chargeable 应征差饷数额 Qq:}Z7
H
amount of share capital 股本额 #l}Fk)dj
amount of sums assured 承保款额 q~> +x?30
amount of variation 变动幅度 Ni>Ns=n
amount of vote 拨款数额 >gp53\
amount payable 应付款额 wIi(\]Q
amount receivable 应收款额 "B: FSWM_-
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 KE,.Evyu=
analysis 分析 v Z] j%c@
ancillary risk 附属风险 eXKEx4rU
annual account 周年帐目；周年帐目报表；年度决算；年结
]+Whv%M
annual accounting date 年结日期 129\H<
m
annual allowance 每年免税额；年积金；年度津贴；年津 K[iAN;QCe%
annual balance 年度余额 }T$BU>z33N
annual disposable income 每年可动用收入 GU> j8 .
annual estimates 周年预算 7<WUj K|
annual fee 年费 Ee}|!n>
annual general meeting 周年大会 H Y5R
annual growth rate 年增率；每年增长率 #,z-Pj?O!
annual long-term supplement 长期个案每年补助金 fCUx93,>z
annual pensionable emolument 可供计算退休金的年薪 [;ZCq!)>
annual report 年报 ]^"Lc~w8&
Annual Report on the Consumer Price Index 《消费物价指数年报》 [w<_Wj
annual return 周年报表；周年申报表；每年报税表格 [z!m
Annual Return Rules 《周年报表规则》 ^|Z'}p|&
annual review of consumer prices 每年消费物价回顾 RI8*'~ix]
annual roll-forward basis 逐年延展方式 8gNTW7W/
annual salary 年薪 GkU _01C
annual statement 年度报表；年度决算表 q`p0ul,n
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 O W.CU=XU
annuitant 年金受益人 L[2N zw O
annuity 年金 Fb1<Ic#
annuity contract 年金合约 i ed 1+H
annuity on human life 人寿年金 .pPuBJL]<
antecedent debt 先前的债项 =aB +|E
ante-dated cheque 倒填日期支票 ?{ '_4n3O
anticipated expenditure 预期开支 % WDTnEm
anticipated net profit 预期纯利 ?n{m2.H
anticipated revenue 预期收入 MuWZf2C
anti-inflation measure 反通货膨胀措施 1f+A_k/@
anti-inflationary stance 反通货膨胀立场 7HW:;2dL
apparent deficit 表面赤字 _k]R6V:
apparent financial solvency 表面偿债能力 bxYSZCo*
apparent partner 表面合伙人 xKE=$SV(
application for personal assessment 个人入息课税申请书 BC!) g+8
application of fund 资金应用 c &bhb[
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 uT=r*p(v
appointed actuary 委任精算师 r rfJs
appointed auditor 委任核数师；委任审计师 "Q+wO+}6
appointed trustee 委任的受托人 @#hQ0F8
appointer 委任人 ]* zG*.C
apportioned pro rata 按比例分摊 95IP_ 1}?
apportionment 分配；分摊 ? <.a>"!
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ! xM=7Q
k
apportionment formula 分摊方程式 k'%yvlv
apportionment of estate duty 遗产税的分摊 [nHN@ p|
appraisal 估价；评估 aw R !=\
appreciable growth 可观增长 n eu<zSS
appreciable impact 显着影响 8!35
K
appreciable increase 可观增长 rNhS\1 -
appreciation 增值；升值 i
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appreciation against other currencies 相对其他货币升值 L
*\[;.mk
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 H2|'JA#v
appreciation tax 增值税 %|+aI?
appropriation 拨款；拨用；拨付 Dn<3#V
appropriation account 拨款帐目 4r_*: $g
Appropriation Bill 拨款法案 Jq)k5X>&Sj
appropriation-in-aid system 补助拨款办法 X,+a 6F
approved assets 核准资产 ~6t<`&f
approved basket stock 认可一篮子证券 tt-ci,X+
approved budget 核准预算 MPnMLUB
$\
approved charitable donation 认可慈善捐款 -flcB|I`
approved charitable institution 认可慈善机构 vbJdhaf
approved currency 核准货币；认可货币 #Q
sJr_=
approved estimates 核准预算 "uuM#@h
approved estimates of expenditure 核准开支预算 Z0H_l/g
approved overseas insurer 核准海外保险人 bx2<WdLy T
approved overseas trust company 核准海外信托公司 > a*dI_XE
approved pooled investment fund 核准汇集投资基金 fcp_<2KH
approved provident fund scheme 认可公积金计划 f9UDH8X
approved provision 核准拨款 #*9 | \
approved redeemable share 核准可赎回股份 ;yqHt! N
approved regional stock 认可地区性证券 c/.s`hz
approved retirement scheme 认可退休金计划 XBX`L"0
approved subordinated loan 核准附属贷款 k;<@ 2C
arbitrage 套戥；套汇；套利 QsKnaRT
arbitrageur 套戥者；套汇者 H/`@6, j
arbitrary amount 临时款项 !oi
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arrangement 措施；安排；协定 Z2*?a|3
arrears 欠款 R#Yj%$E1
arrears of pay 欠付薪酬 NApy(e 5%
arrears of revenue 逾期未收税款；逾期未收的帐项 ]O:u9If
articles of association 组织章程；组织细则；组织章程细则 DuAix)#FN9
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 I_?R(V[9
ascertainment of profit 确定利润 f2KH&j>~r
"Asia Clear" “亚洲结算系统”
