allotment 分配；配股 sD8 m<
allotment notice 股份配售通知；配股通知 ]A72) 1
allotment of shares 股份分配 'd #\7J>d
allowable 可获宽免；免税的 \c~{o+UD-
allowable business loss 可扣除的营业亏损 5!F\ h'E
allowable expenses 可扣税的支出 C`n9/[ ,#
allowance 免税额；津贴；备抵；准备金 HCG@#W<wc
allowance for debts 债项的免税额 pp]_/46nN
allowance for depreciation by wear and tear 耗损折旧免税额 wD ],{ y
allowance for funeral expenses 殡殓费的免税额 #)0Tt>d6
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 B w<zc =%
allowance for repairs and outgoings 修葺及支出方面的免税额 $54=gRo^
allowance to debtor 给债务人的津贴 Sf&?3a+f
alteration of capital 资本更改 T5S g2a1&
alternate trustee 候补受托人 ;DD>k bd
amalgamation 合并 >u5g?y zw
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /Y[o=Uyl
ambit of charges 征税范围；收费范围 B9e.-Xaf
amended valuation 经修订的估值 3XwU6M$5g
American Commodities Exchange 美国商品交易所 *el(+ib%
American Express Bank Limited 美国运通银行 'Z.OF5|eGT
American Stock Exchange 美国证券交易所 0^9:KZ.!
amortization 摊销 |vfujzRZ
amount due from banks 存放银行同业的款项 DVl[t8K!
amount due from banks abroad 存放海外银行同业的款项 3G%wZ,)
C
amount due from holding companies 控股公司欠款 z0 2}&^Zzk
amount due from local banks 存放本港银行同业的款项 mT6q}``vtG
amount due to banks 银行同业的存款 Ty3CBR{6
amount due to banks abroad 海外银行同业的存款 0aC 2 Pym^
amount due to holding companies 控股公司存款 ^+*GbY$'
amount due to local banks 本港银行同业的存款 Qq T/1^imS
amount due to outport banks 外埠银行同业的存款 C[xJ U 6z
amount for note issue 发行纸币的款额 i)7n c
amount of bond 担保契据的款额 `u#;MUg
amount of consideration 代价款额 4r1<,{gCS
amount of contribution 供款数额 O
xT}I
amount of indebtedness 负债款额 3 +(yI 4
amount of principal of the loan 贷款本金额 r+{ d!CHq}
amount of rates chargeable 应征差饷数额 *#lBQ BH|.
amount of share capital 股本额 gT(th9'+z
amount of sums assured 承保款额 =Y &9
qt
amount of variation 变动幅度 QSHJmk 6L
amount of vote 拨款数额 jVad)2D
amount payable 应付款额 SqXy;S@
amount receivable 应收款额 [J)/Et
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 q]"2hLq
analysis 分析 Ao
zm
O
ancillary risk 附属风险 X-kXg)!Bg
annual account 周年帐目；周年帐目报表；年度决算；年结 m7r j >X Y
annual accounting date 年结日期 6|
*(dE2x(
annual allowance 每年免税额；年积金；年度津贴；年津 nTys4 R
annual balance 年度余额 g.I(WJX0
annual disposable income 每年可动用收入 5^i.;>(b
annual estimates 周年预算 =[]x\&@t
annual fee 年费 ?}'N_n ys
annual general meeting 周年大会 }_{y|NW
annual growth rate 年增率；每年增长率 ]}z'X!v_@
annual long-term supplement 长期个案每年补助金 K,f* SXM
annual pensionable emolument 可供计算退休金的年薪 9ZDVy7m\i-
annual report 年报 >vWEUE[
Annual Report on the Consumer Price Index 《消费物价指数年报》 n1QEu"~Zj
annual return 周年报表；周年申报表；每年报税表格 C-llq`(d
Annual Return Rules 《周年报表规则》 l`@0zw+
annual review of consumer prices 每年消费物价回顾 j)jCu ;`
annual roll-forward basis 逐年延展方式 lSH ZV
Fd
annual salary 年薪 tJ=3'?T_k
annual statement 年度报表；年度决算表 8P,l>HA
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 MV:W@)rg
annuitant 年金受益人 )|y#O ZHR
annuity 年金 CO-Iar
annuity contract 年金合约 i@P 9EU
annuity on human life 人寿年金 ;>NP.pnA)
antecedent debt 先前的债项 JX H",""bq
ante-dated cheque 倒填日期支票 -Q6(+(7_|
anticipated expenditure 预期开支 (tep mcf
anticipated net profit 预期纯利 N83!C=X'
anticipated revenue 预期收入 }FrEF\}]_7
anti-inflation measure 反通货膨胀措施 /@VsqD
anti-inflationary stance 反通货膨胀立场 Pp ,Um(
apparent deficit 表面赤字 ?RHn @$g8M
apparent financial solvency 表面偿债能力 1\/{# c
apparent partner 表面合伙人 vX ?aB!nkw
application for personal assessment 个人入息课税申请书 >-b& v $
application of fund 资金应用 G\R*#4cF
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 Q| ?'(J+
appointed actuary 委任精算师
7%
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appointed auditor 委任核数师；委任审计师 ;AKwx|I$g
appointed trustee 委任的受托人 >?z:2@Q)B
appointer 委任人 le.anJAr
apportioned pro rata 按比例分摊 e,(a6X
apportionment 分配；分摊 I?
B,sl_w
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6
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apportionment formula 分摊方程式 Pb#P`L7OB
apportionment of estate duty 遗产税的分摊 +p9-
.YM
appraisal 估价；评估 6D
|p Qs
appreciable growth 可观增长
Jn Y$fs*"
appreciable impact 显着影响 (~JwLe@a
appreciable increase 可观增长 _Bbv
hWN&+
appreciation 增值；升值 ["u#{>(X
appreciation against other currencies 相对其他货币升值 '3^Q14`R
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %,0%NjK
appreciation tax 增值税 =~&VdPZ
appropriation 拨款；拨用；拨付 S<"oUdkz
appropriation account 拨款帐目 /,!<Va;~
Appropriation Bill 拨款法案 Hfh!l2P
appropriation-in-aid system 补助拨款办法 "tU wo(K[
approved assets 核准资产 V43TO
approved basket stock 认可一篮子证券 {? Od{d9
approved budget 核准预算 6#U^< `
approved charitable donation 认可慈善捐款 !scD|ti
approved charitable institution 认可慈善机构 w9MoT.kI}
approved currency 核准货币；认可货币 \Wr,<Y
approved estimates 核准预算 kO1}?dWpa
approved estimates of expenditure 核准开支预算 nq1
'F
approved overseas insurer 核准海外保险人 /& r| ec5
approved overseas trust company 核准海外信托公司 yI&9\fn
approved pooled investment fund 核准汇集投资基金 \w%@?Qik
approved provident fund scheme 认可公积金计划 Tg0CE60"
approved provision 核准拨款 O#)jr-vXdV
approved redeemable share 核准可赎回股份 A
(okv
approved regional stock 认可地区性证券 BgM%+b8u
approved retirement scheme 认可退休金计划 iPvuz7j=h
approved subordinated loan 核准附属贷款 H]&gW/=
arbitrage 套戥；套汇；套利 4 j X3lq|
arbitrageur 套戥者；套汇者 L
0L2Ns
arbitrary amount 临时款项 ygzxCn|#
arrangement 措施；安排；协定 py
@(
<
arrears 欠款 ?{6s58Q{
arrears of pay 欠付薪酬 &l m #
arrears of revenue 逾期未收税款；逾期未收的帐项 XRxj W
articles of association 组织章程；组织细则；组织章程细则 :QPf~\w?
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 (5a1P;_Y
ascertainment of profit 确定利润 1y(UgEg
"Asia Clear" “亚洲结算系统”
