allotment 分配；配股 s/^= WV
allotment notice 股份配售通知；配股通知 (X' K)*G#
allotment of shares 股份分配 F+-MafN7Y
allowable 可获宽免；免税的 cJ{
P,K
allowable business loss 可扣除的营业亏损 -* j;
allowable expenses 可扣税的支出 ]@]"bF!Dn
allowance 免税额；津贴；备抵；准备金 @,$HqJ
allowance for debts 债项的免税额 iv`-)UsE
allowance for depreciation by wear and tear 耗损折旧免税额 1fp&
"K:yR
allowance for funeral expenses 殡殓费的免税额 jo:p*Q "F
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 w8Vzx 8
allowance for repairs and outgoings 修葺及支出方面的免税额 ~2 ;y4%K
allowance to debtor 给债务人的津贴 n!orM5=:O
alteration of capital 资本更改 oYm"NDS_.
alternate trustee 候补受托人 3VgH* vAU}
amalgamation 合并 ~a)2 0
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 t?&ajh
ambit of charges 征税范围；收费范围 YWd(xm "4
amended valuation 经修订的估值 !aoO,P#j
American Commodities Exchange 美国商品交易所 !}m 8]&
American Express Bank Limited 美国运通银行 KA[Su0
American Stock Exchange 美国证券交易所 7En~~J3
amortization 摊销 :{i mRa-
amount due from banks 存放银行同业的款项 j}M
pc;XOc
amount due from banks abroad 存放海外银行同业的款项 ~. SU$
amount due from holding companies 控股公司欠款 ~$ Yuxo
amount due from local banks 存放本港银行同业的款项 a[#BlH
amount due to banks 银行同业的存款 Q'LU?>N)/
amount due to banks abroad 海外银行同业的存款 ]z@]Fi33Y
amount due to holding companies 控股公司存款 RT 9|E80
amount due to local banks 本港银行同业的存款 \EqO;A%<
amount due to outport banks 外埠银行同业的存款 32 J
amount for note issue 发行纸币的款额 ku=q:ry O
amount of bond 担保契据的款额 8 ;bOw
amount of consideration 代价款额
eVJL|uI|
amount of contribution 供款数额 A]slssE+
amount of indebtedness 负债款额 V6o,}o&-
amount of principal of the loan 贷款本金额 {< Zqw]
amount of rates chargeable 应征差饷数额 w%"q =V
amount of share capital 股本额 B W1O1zIh\
amount of sums assured 承保款额 hTq JDP"&F
amount of variation 变动幅度 HKf 3eC
amount of vote 拨款数额 HxAa,+k
amount payable 应付款额 #6 nA^K}
amount receivable 应收款额 E_#&L({|@
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 B! lw>rUMQ
analysis 分析 gNBI?xs`p
ancillary risk 附属风险 R 1\] Y
annual account 周年帐目；周年帐目报表；年度决算；年结 !ym5' h
annual accounting date 年结日期 0_) \ e
annual allowance 每年免税额；年积金；年度津贴；年津 : DP
{YL|x
annual balance 年度余额 )o CF|
2qc
annual disposable income 每年可动用收入 Z H*?~ #
annual estimates 周年预算 xr -scdh2
annual fee 年费 \^D`H v
g
annual general meeting 周年大会 $~l :l[Zs
annual growth rate 年增率；每年增长率 0J B"@U&-
annual long-term supplement 长期个案每年补助金 (["u
"m%
annual pensionable emolument 可供计算退休金的年薪 CK% W +";
annual report 年报 q1j[eru
Annual Report on the Consumer Price Index 《消费物价指数年报》 owB) +
annual return 周年报表；周年申报表；每年报税表格 GQQ6 t
Annual Return Rules 《周年报表规则》 fNumY|%3
annual review of consumer prices 每年消费物价回顾 gfHlY Q]
annual roll-forward basis 逐年延展方式 :>u{BG;=79
annual salary 年薪 xFh}%mwpt[
annual statement 年度报表；年度决算表 ^YV[1~O
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 g>{=R|uO5
annuitant 年金受益人 j(hC't-
annuity 年金 o@-cT`HP
annuity contract 年金合约 QS_xOQ
'
annuity on human life 人寿年金 5, 3h'\ "!
antecedent debt 先前的债项 Uk#1PcPd
ante-dated cheque 倒填日期支票 S
r0mA M
anticipated expenditure 预期开支 scmb DaOn
anticipated net profit 预期纯利 j
jQ=
anticipated revenue 预期收入 o>h
>#! e
anti-inflation measure 反通货膨胀措施 1{qg@xlj
anti-inflationary stance 反通货膨胀立场 sT ONkd
apparent deficit 表面赤字 01b0;|
apparent financial solvency 表面偿债能力 p;HZA}p \
apparent partner 表面合伙人 K} @ q+
application for personal assessment 个人入息课税申请书 n$8A"'.M
application of fund 资金应用 ~PHG5?X
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 &+p07
appointed actuary 委任精算师 ~EymD *
appointed auditor 委任核数师；委任审计师 GOjri
appointed trustee 委任的受托人 idQr^{
appointer 委任人 aE}u5L$#
apportioned pro rata 按比例分摊 i@6 kI C
apportionment 分配；分摊 E ^G=
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4 3YusUv
apportionment formula 分摊方程式 x$t=6@<]
apportionment of estate duty 遗产税的分摊 ^"I!+Teb
appraisal 估价；评估 4
0eNgm^
appreciable growth 可观增长 H'0S;A+Y6
appreciable impact 显着影响 I[/u5V_b'
appreciable increase 可观增长 _XN sDW4|
appreciation 增值；升值 !
d(,t[cV
appreciation against other currencies 相对其他货币升值 Ogb !YF#e
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;iWCV& >w
appreciation tax 增值税 b@k3y9 &
appropriation 拨款；拨用；拨付 ]#; JPO#*
appropriation account 拨款帐目 o_S8fHqjt
Appropriation Bill 拨款法案 W/+0gh7`,(
appropriation-in-aid system 补助拨款办法 #
F
kdcY
approved assets 核准资产 K(hf)1q
approved basket stock 认可一篮子证券 5E] I
approved budget 核准预算 S ;
>_9
approved charitable donation 认可慈善捐款 is,_r(S
approved charitable institution 认可慈善机构 Yd9y8Tq J
approved currency 核准货币；认可货币 2X:n75()
approved estimates 核准预算 3Dy.mt P
approved estimates of expenditure 核准开支预算 `R \0g\
approved overseas insurer 核准海外保险人 4r %NtX Aa
approved overseas trust company 核准海外信托公司 F C"d Q
approved pooled investment fund 核准汇集投资基金 BX?Si1c
approved provident fund scheme 认可公积金计划 I 2b[
approved provision 核准拨款 Q[ IaA"
approved redeemable share 核准可赎回股份 My)/d]a
approved regional stock 认可地区性证券 9tJiIr8i
approved retirement scheme 认可退休金计划 3OT
SLF/
approved subordinated loan 核准附属贷款 D`+'#%%x
arbitrage 套戥；套汇；套利 :jA~zHO
arbitrageur 套戥者；套汇者 dS-l2 $n
arbitrary amount 临时款项 0YKG`W
arrangement 措施；安排；协定 7yKadM~)
arrears 欠款 aX~7Nsl R
arrears of pay 欠付薪酬 XWk^$ "
arrears of revenue 逾期未收税款；逾期未收的帐项 yZ K j>P1
articles of association 组织章程；组织细则；组织章程细则 '_2~8 w
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ;Q ]bV52
ascertainment of profit 确定利润 =2<
>dM#`
"Asia Clear" “亚洲结算系统”
