allotment 分配；配股 T956L'.+G
allotment notice 股份配售通知；配股通知 ?CT^Zegmr
allotment of shares 股份分配 $?/Xk%d+
allowable 可获宽免；免税的 \_I)loPc8
allowable business loss 可扣除的营业亏损 5%Fn^u:
allowable expenses 可扣税的支出
Fzld0p9=
allowance 免税额；津贴；备抵；准备金 Q~w G(0'8
allowance for debts 债项的免税额 M ly z><
allowance for depreciation by wear and tear 耗损折旧免税额 {DXZ}7w:v
allowance for funeral expenses 殡殓费的免税额 A_(+r
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,m?UFRi
allowance for repairs and outgoings 修葺及支出方面的免税额 d-N"m I-
allowance to debtor 给债务人的津贴 4 _U,-%/
alteration of capital 资本更改 }DUDA%U
alternate trustee 候补受托人 ad$Qs3)6o
amalgamation 合并 /o1)ZC$
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 d a?th
ambit of charges 征税范围；收费范围 CF} Nom)
amended valuation 经修订的估值 @X6#$ex
American Commodities Exchange 美国商品交易所 DCt :EhC
American Express Bank Limited 美国运通银行 \ ]`(xxt1
American Stock Exchange 美国证券交易所 55\X\>
0C7
amortization 摊销 j3[OY
amount due from banks 存放银行同业的款项 B]KLn?zt5
amount due from banks abroad 存放海外银行同业的款项 ^n45N&91
6
amount due from holding companies 控股公司欠款 ^Lfn3.M
amount due from local banks 存放本港银行同业的款项 + $a:X
amount due to banks 银行同业的存款 7SY->-H8
amount due to banks abroad 海外银行同业的存款 !VJa$>,
amount due to holding companies 控股公司存款 /L|}Y242
amount due to local banks 本港银行同业的存款 K7O? {/
amount due to outport banks 外埠银行同业的存款 +81+ 4{*
amount for note issue 发行纸币的款额 !U b?eJp
amount of bond 担保契据的款额 9c;lTl^4;
amount of consideration 代价款额 ? jn6Op
amount of contribution 供款数额 NdSxWrD`m
amount of indebtedness 负债款额 13&>w{S}
amount of principal of the loan 贷款本金额 "g:&Ge*X
amount of rates chargeable 应征差饷数额 W7[ S7kd
amount of share capital 股本额 '
bw , K*
amount of sums assured 承保款额 (Nlm4*{ h
amount of variation 变动幅度 |16BidWi
amount of vote 拨款数额 IV)W| /.
amount payable 应付款额 +e]b,9.sR
amount receivable 应收款额 ]ifHA# z`~
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 T17LYHIT
analysis 分析 h7]]F{r5
ancillary risk 附属风险 E)_!Hi0<s
annual account 周年帐目；周年帐目报表；年度决算；年结 qCkg\)Ks5I
annual accounting date 年结日期 "A1yqK
annual allowance 每年免税额；年积金；年度津贴；年津 iCSM1W3
annual balance 年度余额 C m}UWX
annual disposable income 每年可动用收入 GN;XB b]w
annual estimates 周年预算 Rw{ v"n
annual fee 年费 e/Oj T
annual general meeting 周年大会 ~m |?! ]n
annual growth rate 年增率；每年增长率 l/UG+7
annual long-term supplement 长期个案每年补助金 0o=)&%G
annual pensionable emolument 可供计算退休金的年薪 fG$.DvJuK
annual report 年报 JHZo:Ad -&
Annual Report on the Consumer Price Index 《消费物价指数年报》 3cFLU^
annual return 周年报表；周年申报表；每年报税表格 5'-9?-S"
Annual Return Rules 《周年报表规则》 bfI -!,
annual review of consumer prices 每年消费物价回顾 f -nC+
annual roll-forward basis 逐年延展方式 r~2@#gTbl
annual salary 年薪 3L]^x9Cu)
annual statement 年度报表；年度决算表 kGq f@
I+
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 f EiEfu
annuitant 年金受益人 eC`f8=V
annuity 年金 r= | |sZs
annuity contract 年金合约 zPkPC}f(O
annuity on human life 人寿年金 /"{ ,m!
antecedent debt 先前的债项 Odtck9L
ante-dated cheque 倒填日期支票 JI,hy
<3l0
anticipated expenditure 预期开支 > ,Bu^] C
anticipated net profit 预期纯利 ~+n SI-L
anticipated revenue 预期收入 hPpXB:(-0
anti-inflation measure 反通货膨胀措施 >T^v4A
anti-inflationary stance 反通货膨胀立场 E=*Q\3G~
apparent deficit 表面赤字 i@^`~ vj
apparent financial solvency 表面偿债能力 ye7&y4v+
apparent partner 表面合伙人 GWZXRUc
application for personal assessment 个人入息课税申请书 ~wg^>!E
application of fund 资金应用 (g:W|hS
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 (a!,)
appointed actuary 委任精算师 mT~>4xi0
appointed auditor 委任核数师；委任审计师 |M>k &p,B-
appointed trustee 委任的受托人 uBkn y;
appointer 委任人 _NnO mwK7
apportioned pro rata 按比例分摊 }t-|^mY>
apportionment 分配；分摊 )t ch>.EQ_
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 B[|/wHMsT}
apportionment formula 分摊方程式 ZxPAu% Y
apportionment of estate duty 遗产税的分摊 BmF>IQ`M?
appraisal 估价；评估 c qyh#uWe
appreciable growth 可观增长 :|N bk58
appreciable impact 显着影响 F X2`p_
appreciable increase 可观增长 Ol[I C
appreciation 增值；升值 =F[,-B~
appreciation against other currencies 相对其他货币升值 Zs|sPatV<
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 H=RV M
appreciation tax 增值税 X*"O'XCA
appropriation 拨款；拨用；拨付 L^s;kkB
appropriation account 拨款帐目 r8 >?-P
Appropriation Bill 拨款法案 :uDB3jN[
appropriation-in-aid system 补助拨款办法 w>Sz^_ h
approved assets 核准资产 \^LR5S&
approved basket stock 认可一篮子证券 R_&z2 I
approved budget 核准预算 |?=1tS{iT
approved charitable donation 认可慈善捐款 Cjk AQ(9
approved charitable institution 认可慈善机构 /n7,B}
approved currency 核准货币；认可货币 *~^^A9C8
approved estimates 核准预算 o
A@^N4PD
approved estimates of expenditure 核准开支预算 X6 '&X
approved overseas insurer 核准海外保险人 B[X6A Qj}d
approved overseas trust company 核准海外信托公司 %~2m$#)
approved pooled investment fund 核准汇集投资基金 +[[gU;U"v
approved provident fund scheme 认可公积金计划 5c7a\J9>
approved provision 核准拨款 :+!b8[?Z
approved redeemable share 核准可赎回股份 ra2q. H
approved regional stock 认可地区性证券 xyz86r ^u
approved retirement scheme 认可退休金计划 Qf]!K6eR
approved subordinated loan 核准附属贷款 iH0c1}<k$
arbitrage 套戥；套汇；套利 dD<kNa}2
arbitrageur 套戥者；套汇者 BIyG[y?qO
arbitrary amount 临时款项 E/;YhFb[
arrangement 措施；安排；协定 !:{_< C"D
arrears 欠款 V%= t2+
arrears of pay 欠付薪酬 -h`0v
arrears of revenue 逾期未收税款；逾期未收的帐项 )^sfEYoA
articles of association 组织章程；组织细则；组织章程细则 * ?fBmq[j
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 iL1so+di
ascertainment of profit 确定利润 a<.@ +sj{
"Asia Clear" “亚洲结算系统”
