allotment 分配；配股 33'lZ ubV
allotment notice 股份配售通知；配股通知 g)?g7{&?>?
allotment of shares 股份分配 D>b5Uwt
allowable 可获宽免；免税的 56S
S
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allowable business loss 可扣除的营业亏损 N^( lUba
allowable expenses 可扣税的支出
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allowance 免税额；津贴；备抵；准备金 FEZ"\|I|
allowance for debts 债项的免税额 h` h> H
X
allowance for depreciation by wear and tear 耗损折旧免税额 66@3$P%1p
allowance for funeral expenses 殡殓费的免税额 _OU.JrqC
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 W({ TC
allowance for repairs and outgoings 修葺及支出方面的免税额 wEnuUC4j
allowance to debtor 给债务人的津贴 ~/jxB)t
alteration of capital 资本更改 dEd ]U49u
alternate trustee 候补受托人 ' q<EZ {
amalgamation 合并 YG 5Z8@kH
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 AOlt,MNpQ
ambit of charges 征税范围；收费范围 }pE~85h4M
amended valuation 经修订的估值 =PFR{=F
American Commodities Exchange 美国商品交易所 C7 ]DJn
American Express Bank Limited 美国运通银行 Vx6? @R
American Stock Exchange 美国证券交易所 n^pZXb;Y
amortization 摊销
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amount due from banks 存放银行同业的款项 me:|!lI7YU
amount due from banks abroad 存放海外银行同业的款项 CI!Eq&D,
amount due from holding companies 控股公司欠款 ?7kV+{.
amount due from local banks 存放本港银行同业的款项 Bq~hV;9nf
amount due to banks 银行同业的存款 -M:hlwha
amount due to banks abroad 海外银行同业的存款 5Hwo)S]r
amount due to holding companies 控股公司存款 ..q63d r
amount due to local banks 本港银行同业的存款 / }nrF4S
amount due to outport banks 外埠银行同业的存款 |ON&._ `LH
amount for note issue 发行纸币的款额 OS"{"P
amount of bond 担保契据的款额 6i]Nr@1C
amount of consideration 代价款额 o
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amount of contribution 供款数额 (lN
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amount of indebtedness 负债款额 Fo e>}6~{?
amount of principal of the loan 贷款本金额 $K?T=a;z
amount of rates chargeable 应征差饷数额 ^)OZ`u8
amount of share capital 股本额 ~[zFQ)([
amount of sums assured 承保款额 `& u<aLA
amount of variation 变动幅度 Z(Eke
amount of vote 拨款数额 lk[G;=K:.
amount payable 应付款额 (}{_]X|e
amount receivable 应收款额
Hz]4A S
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 h"u<E\g
analysis 分析 }{&l n
ancillary risk 附属风险 f`hy Yp`d5
annual account 周年帐目；周年帐目报表；年度决算；年结 PG6[l
Hmi
annual accounting date 年结日期 }z%OnP
annual allowance 每年免税额；年积金；年度津贴；年津 W&+y(Z-t
annual balance 年度余额 TsaW5ho<p
annual disposable income 每年可动用收入 |;A9A's
annual estimates 周年预算 3:[!t%Yb
annual fee 年费 =PNdP
annual general meeting 周年大会 6kt]`H`cfJ
annual growth rate 年增率；每年增长率 %bIsrQ~B
annual long-term supplement 长期个案每年补助金 _m9 ~*
annual pensionable emolument 可供计算退休金的年薪 p!+L
annual report 年报 ^oQekga\l
Annual Report on the Consumer Price Index 《消费物价指数年报》 y#S1c)vU
annual return 周年报表；周年申报表；每年报税表格 W\it+/
Annual Return Rules 《周年报表规则》 F+f fl^BQ
annual review of consumer prices 每年消费物价回顾 t a&Q4v&-
annual roll-forward basis 逐年延展方式 CN.6E<9'kK
annual salary 年薪 \f(Y:}9
annual statement 年度报表；年度决算表 {
EA2
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 sS,
z zx<
annuitant 年金受益人 {]
&R8?%
annuity 年金 CE ~r4
annuity contract 年金合约 Bu7A{DRf
annuity on human life 人寿年金 89zuL18V
antecedent debt 先前的债项 S?*^>Y-e;
ante-dated cheque 倒填日期支票 C/F@ ]_y
anticipated expenditure 预期开支 9c#lLKrzG
anticipated net profit 预期纯利 A)8rk_92Q
anticipated revenue 预期收入 &&; ex9
anti-inflation measure 反通货膨胀措施 a*Rz<08
anti-inflationary stance 反通货膨胀立场 fO*)LPen.z
apparent deficit 表面赤字 Q> kiVvc
apparent financial solvency 表面偿债能力 kr^ 0% A
apparent partner 表面合伙人 5B%w]n
application for personal assessment 个人入息课税申请书 csYy7uzi
application of fund 资金应用 YVo ao#!
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 4Mk8Cpz
appointed actuary 委任精算师 avlqDi1l
appointed auditor 委任核数师；委任审计师 [!W5}=^H
appointed trustee 委任的受托人 ! ?jK1{E3
appointer 委任人 .+OB!'dDK^
apportioned pro rata 按比例分摊 aZ$/<|y~:_
apportionment 分配；分摊 SGt5~T xj
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 R0{ Qy*YQ`
apportionment formula 分摊方程式 G c wt7~
apportionment of estate duty 遗产税的分摊 wY/bA}%
appraisal 估价；评估 > 84e`aGE
appreciable growth 可观增长 Qe_+r(3)k
appreciable impact 显着影响 q$F) !&
appreciable increase 可观增长 0} B?sNr
appreciation 增值；升值 h{I`7X
appreciation against other currencies 相对其他货币升值 mKM,kY
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
/^Y[*5
appreciation tax 增值税 :W VSJ,. !
appropriation 拨款；拨用；拨付 YV-j/U{&
appropriation account 拨款帐目 ( (qGh>*
Appropriation Bill 拨款法案 sJOV2#r
appropriation-in-aid system 补助拨款办法 ?H`j>]%&
approved assets 核准资产 {#N%Bq}
approved basket stock 认可一篮子证券 ? z3]
approved budget 核准预算 . @@an;C
approved charitable donation 认可慈善捐款 [P{a_(
approved charitable institution 认可慈善机构 e^zHw^js
approved currency 核准货币；认可货币 tj[ c#@[B
approved estimates 核准预算 K U $`!h
approved estimates of expenditure 核准开支预算 E4=q h1d
approved overseas insurer 核准海外保险人 19p8B&
approved overseas trust company 核准海外信托公司 Ls1B \Aw _
approved pooled investment fund 核准汇集投资基金 G{+2x N
a(
approved provident fund scheme 认可公积金计划 #ra*f~G
approved provision 核准拨款 2 L:$aZ
approved redeemable share 核准可赎回股份 GV5qdD(
approved regional stock 认可地区性证券 t{zBC?c R
approved retirement scheme 认可退休金计划 >k;p.Pay%
approved subordinated loan 核准附属贷款 <[ZI.+_Wt
arbitrage 套戥；套汇；套利 J'e]x[Y
arbitrageur 套戥者；套汇者 _%B/!)v
arbitrary amount 临时款项 2e59Ez%k6
arrangement 措施；安排；协定 wx*1*KZ
arrears 欠款 B$?^wo
arrears of pay 欠付薪酬 O[FZq47
arrears of revenue 逾期未收税款；逾期未收的帐项 \x(^]/@
articles of association 组织章程；组织细则；组织章程细则 {~_ Y _-
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 x#r<,uNn,
ascertainment of profit 确定利润 5$%XvM
"Asia Clear" “亚洲结算系统”
