allotment 分配；配股 JGis
" e
allotment notice 股份配售通知；配股通知 N'QqJe7Z
allotment of shares 股份分配 QD$Gw-U-l=
allowable 可获宽免；免税的
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allowable business loss 可扣除的营业亏损 lI6W$V\,
allowable expenses 可扣税的支出 m'bi\1Q
allowance 免税额；津贴；备抵；准备金 Wo!;K|~P
allowance for debts 债项的免税额 gfN2/TDC]P
allowance for depreciation by wear and tear 耗损折旧免税额 t"|DWC*
allowance for funeral expenses 殡殓费的免税额
JRY_ nX
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [9AM\n>g
allowance for repairs and outgoings 修葺及支出方面的免税额 \J3 /keL
allowance to debtor 给债务人的津贴 0e16Ow6\!1
alteration of capital 资本更改 DZk1ZLz
alternate trustee 候补受托人 E{% SR
amalgamation 合并 g*J@[y;
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &I/qG`W
ambit of charges 征税范围；收费范围 I3(d<+M
amended valuation 经修订的估值 gi$XB}L+X
American Commodities Exchange 美国商品交易所 64um u l
American Express Bank Limited 美国运通银行 9->q| E4
American Stock Exchange 美国证券交易所 +D`*\d1
amortization 摊销 ~KPv7WfG
amount due from banks 存放银行同业的款项 ) ,` 8eQC
amount due from banks abroad 存放海外银行同业的款项 R,,Qt
TGB
amount due from holding companies 控股公司欠款 2+Yb
7 uI,
amount due from local banks 存放本港银行同业的款项 Oaa"T8t
amount due to banks 银行同业的存款 u R:rO^
amount due to banks abroad 海外银行同业的存款 <cj{Qk
amount due to holding companies 控股公司存款 ~*-qX$gr
amount due to local banks 本港银行同业的存款 /iG7MC\ `
amount due to outport banks 外埠银行同业的存款 9:8|)a(1
amount for note issue 发行纸币的款额 2 hq\n<
amount of bond 担保契据的款额 >{nH v)
amount of consideration 代价款额 jDX>izg;V
amount of contribution 供款数额 0BK5qz
amount of indebtedness 负债款额 x)oRSsv!Tr
amount of principal of the loan 贷款本金额 [_.n$ p-
amount of rates chargeable 应征差饷数额 9]7u _
amount of share capital 股本额 1m)M
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amount of sums assured 承保款额 `]<`$71w
amount of variation 变动幅度 ]
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amount of vote 拨款数额 N'?u1P4G
amount payable 应付款额 *x(Jq?5O7X
amount receivable 应收款额 8@eOT zm
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
3+U]?7t
analysis 分析 f<=Fe:1.
ancillary risk 附属风险 U>Gg0`>
annual account 周年帐目；周年帐目报表；年度决算；年结 \Y5W!.(%w
annual accounting date 年结日期 Md&WJ
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annual allowance 每年免税额；年积金；年度津贴；年津 Ow/@Z7~
annual balance 年度余额 >5ChcefH
annual disposable income 每年可动用收入 tj5giQ3DG)
annual estimates 周年预算 sn{tra
annual fee 年费 {HrZ4xQnpV
annual general meeting 周年大会 N$#\Xdo
annual growth rate 年增率；每年增长率 27#5y_
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annual long-term supplement 长期个案每年补助金 t'(1I|7
annual pensionable emolument 可供计算退休金的年薪 goZ V.,w
annual report 年报 4 b,N8
Annual Report on the Consumer Price Index 《消费物价指数年报》 #g9
ZX16}
annual return 周年报表；周年申报表；每年报税表格 Gquuy7[&
Annual Return Rules 《周年报表规则》 d%ME@6K)
annual review of consumer prices 每年消费物价回顾 Ed-M7#wY
annual roll-forward basis 逐年延展方式 <+ tD z (
annual salary 年薪 s([dGD$i
annual statement 年度报表；年度决算表 &JhX +'U
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 $kPHxD!"
annuitant 年金受益人 ]Kh2;>=
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annuity 年金 ,D=fFp n
annuity contract 年金合约 $>q@SJ1q
annuity on human life 人寿年金 bw S*]!*
antecedent debt 先前的债项 46No
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ante-dated cheque 倒填日期支票 &c%Y<1e`%
anticipated expenditure 预期开支 (K<9h L+X
anticipated net profit 预期纯利 VaLs`q&3>
anticipated revenue 预期收入 ?Bx./t><
anti-inflation measure 反通货膨胀措施 ~Xv =9@,h
anti-inflationary stance 反通货膨胀立场 `I;F $ `\
apparent deficit 表面赤字 HdX2YPYn;
apparent financial solvency 表面偿债能力 S Xr%kndS
apparent partner 表面合伙人 GbZ;#^S
application for personal assessment 个人入息课税申请书 Q[u6|jRt
application of fund 资金应用 2A:,;~UH
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 ^@6q
appointed actuary 委任精算师 )!W45"l-3M
appointed auditor 委任核数师；委任审计师 @g-Tk
appointed trustee 委任的受托人 i$^ ZTb^
appointer 委任人 .~D>5 JnEk
apportioned pro rata 按比例分摊 kOrl\_!z 3
apportionment 分配；分摊 p,W_'?
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Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /X*oS & -M
apportionment formula 分摊方程式 0L-!!
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apportionment of estate duty 遗产税的分摊 ftbpqp'
appraisal 估价；评估 WF2- $`x
appreciable growth 可观增长 lB;FUck9
appreciable impact 显着影响 U1R4x!ym4
appreciable increase 可观增长 {2KFD\i\
appreciation 增值；升值 AMCyj`Ur
appreciation against other currencies 相对其他货币升值 9pSUIl9|j
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3 HC
appreciation tax 增值税 pdVQ*=c?M
appropriation 拨款；拨用；拨付 uGP(R=H
appropriation account 拨款帐目 Y %aWK~O
Appropriation Bill 拨款法案 KY9n2u&4
appropriation-in-aid system 补助拨款办法 5Fw - d
approved assets 核准资产 NL"G2
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approved basket stock 认可一篮子证券 CI7A#
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approved budget 核准预算 _^ |2}t
approved charitable donation 认可慈善捐款 E/b"RUv}h
approved charitable institution 认可慈善机构 0 p uY"[c
approved currency 核准货币；认可货币 dA~
3>f*b_
approved estimates 核准预算 S?0$? w?
approved estimates of expenditure 核准开支预算 z Go
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approved overseas insurer 核准海外保险人 ^QX bJJ
approved overseas trust company 核准海外信托公司 lS5 ny
approved pooled investment fund 核准汇集投资基金 ^TdZ*($5
approved provident fund scheme 认可公积金计划 P:xT0g
tt
approved provision 核准拨款 mTDVlw0dh
approved redeemable share 核准可赎回股份 zTm]AG|0
approved regional stock 认可地区性证券 y/_XgPfWU
approved retirement scheme 认可退休金计划 dY!Z
approved subordinated loan 核准附属贷款 !nf-}z e{
arbitrage 套戥；套汇；套利 Kq6jw/T
arbitrageur 套戥者；套汇者 /bRg?Q
arbitrary amount 临时款项 L:&k (YOBA
arrangement 措施；安排；协定 ?h8{xa5b
arrears 欠款 YA]5~ ZE\
arrears of pay 欠付薪酬 I:j 3sy
arrears of revenue 逾期未收税款；逾期未收的帐项 (R}ii}&
articles of association 组织章程；组织细则；组织章程细则 R{hf9R ,
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 fxQN+6;
ascertainment of profit 确定利润 E /<lGm:.
"Asia Clear" “亚洲结算系统”
