allotment 分配；配股 e 1XKlgl
allotment notice 股份配售通知；配股通知 .
WKJ37od
allotment of shares 股份分配 :ILpf+`yY
allowable 可获宽免；免税的 ym5@SBqIx
allowable business loss 可扣除的营业亏损 .aO6Y+Y
allowable expenses 可扣税的支出 ~x(|'`
allowance 免税额；津贴；备抵；准备金 @+t
|Aa^g
allowance for debts 债项的免税额 g%= K
rO
allowance for depreciation by wear and tear 耗损折旧免税额 muXP5MO
allowance for funeral expenses 殡殓费的免税额 ? ,7!kTRH
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 _O}U4aGMTC
allowance for repairs and outgoings 修葺及支出方面的免税额 i/*)1;xsk
allowance to debtor 给债务人的津贴 W8QP6 ^lY
alteration of capital 资本更改 !S&/Z p
alternate trustee 候补受托人 L/ Kb\\f
amalgamation 合并 s@$0!8sxm
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Y [)mHs2
ambit of charges 征税范围；收费范围 rAtC
G1Vr
amended valuation 经修订的估值 s@&3;{F6D
American Commodities Exchange 美国商品交易所 jMBM qQNU
American Express Bank Limited 美国运通银行 rb@[ Edj
American Stock Exchange 美国证券交易所 ::{\O\w
amortization 摊销 0x Dn!
amount due from banks 存放银行同业的款项 3mofp`e
amount due from banks abroad 存放海外银行同业的款项 6 8n ;#-X
amount due from holding companies 控股公司欠款 UTE6U6
amount due from local banks 存放本港银行同业的款项 5JaLE 5-
amount due to banks 银行同业的存款 ~Y
f8, m
amount due to banks abroad 海外银行同业的存款 $k )K}U
amount due to holding companies 控股公司存款 h/
A\QW8Sd
amount due to local banks 本港银行同业的存款 >lM/\HO2
amount due to outport banks 外埠银行同业的存款 pHb,*C</
amount for note issue 发行纸币的款额 |L
Jv*
amount of bond 担保契据的款额 Wn 6m$ =
amount of consideration 代价款额 uSYI
X
amount of contribution 供款数额 E>
pr})^w
amount of indebtedness 负债款额 l'[;q '
amount of principal of the loan 贷款本金额 k@% 5P-e}
amount of rates chargeable 应征差饷数额 nLAwo
3
amount of share capital 股本额 q p}2
amount of sums assured 承保款额 1P*GIt2L
amount of variation 变动幅度 3 }g>/F ~
amount of vote 拨款数额 6oQ7u90z*
amount payable 应付款额 hj"JmF$m
amount receivable 应收款额 K M )MUPr
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Q)4[zSt R#
analysis 分析 bA 0H
ancillary risk 附属风险 uP
cx6X3]
annual account 周年帐目；周年帐目报表；年度决算；年结 {?^ES*5
annual accounting date 年结日期 jTqJ (M}L
annual allowance 每年免税额；年积金；年度津贴；年津 X}
V]3
annual balance 年度余额 < ,p$eQ)T%
annual disposable income 每年可动用收入 %!-t7K^mFq
annual estimates 周年预算 WwoT~O8R
annual fee 年费 ([a;id
annual general meeting 周年大会 -">Tvi4
annual growth rate 年增率；每年增长率 ?>ZrdfTwz,
annual long-term supplement 长期个案每年补助金 /|NyO+Io
annual pensionable emolument 可供计算退休金的年薪 Z %ZOAu&p
annual report 年报 `}P9[HP
Annual Report on the Consumer Price Index 《消费物价指数年报》 ubZuvWZ
annual return 周年报表；周年申报表；每年报税表格 "i&n;8?Y
Annual Return Rules 《周年报表规则》 RB*z."
annual review of consumer prices 每年消费物价回顾 `lm '_~=`&
annual roll-forward basis 逐年延展方式 'bZw-t!M@
annual salary 年薪
h8p{
annual statement 年度报表；年度决算表 [-#1;!k
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 , 0HID:&
annuitant 年金受益人 1Zk1!> ?
annuity 年金 SZ4y\I
annuity contract 年金合约
\Qv:7;?
annuity on human life 人寿年金 n&]J-^Tx
antecedent debt 先前的债项 M7Z&t'=
ante-dated cheque 倒填日期支票 ZR3sz/ulLd
anticipated expenditure 预期开支 SK/}bZ;f
anticipated net profit 预期纯利 f]2gjQHM
anticipated revenue 预期收入 S+6YD0
anti-inflation measure 反通货膨胀措施 g&B7Y|Es
anti-inflationary stance 反通货膨胀立场 [Z'4YX S
apparent deficit 表面赤字 K4 Nz I9@
apparent financial solvency 表面偿债能力 H.n|zGQT B
apparent partner 表面合伙人 gBI ?dw
application for personal assessment 个人入息课税申请书 u
U$/4{
application of fund 资金应用 ZA_~o
#0%
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 ;CL
^2{
appointed actuary 委任精算师 uVZm9Sp
appointed auditor 委任核数师；委任审计师 z-0
N/?x1
appointed trustee 委任的受托人 # 6?2 2Os
appointer 委任人 26_PFHQu4
apportioned pro rata 按比例分摊 Z^mIGy}
apportionment 分配；分摊 FDFVhcr
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]Zay9jD}c-
apportionment formula 分摊方程式 )('{q}JxV
apportionment of estate duty 遗产税的分摊 3!*` hQ; s
appraisal 估价；评估 h9c7P@ 29
appreciable growth 可观增长 Z'^.H3YvL
appreciable impact 显着影响 ?~}8^~3
appreciable increase 可观增长 RvVF^~u
appreciation 增值；升值 {![
E)~
appreciation against other currencies 相对其他货币升值
JZyEyN
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Y\1& Uk
appreciation tax 增值税 S +73 /Vs
appropriation 拨款；拨用；拨付 + C`vO5 \0
appropriation account 拨款帐目 TxkvHi
q2
Appropriation Bill 拨款法案 u4=ulgi
appropriation-in-aid system 补助拨款办法 -Vg 0J6x
approved assets 核准资产 n
n8N 9w
approved basket stock 认可一篮子证券 /xA`VyHO
approved budget 核准预算 eBECY(QMQ
approved charitable donation 认可慈善捐款 ,tBc%&.f
approved charitable institution 认可慈善机构 ac4dIW{$3
approved currency 核准货币；认可货币 r_a1oO:
approved estimates 核准预算 :e_yOT}}
approved estimates of expenditure 核准开支预算 l_q1h]/
approved overseas insurer 核准海外保险人 2)^T[zHe
approved overseas trust company 核准海外信托公司 [ z} $G:s
approved pooled investment fund 核准汇集投资基金 TlQ5'0&I
approved provident fund scheme 认可公积金计划 q=BAYZ
\`
approved provision 核准拨款 P/9|mYmsq
approved redeemable share 核准可赎回股份 79lG~
BGE
approved regional stock 认可地区性证券 #0qMYe> Y
approved retirement scheme 认可退休金计划 97 !VH> MX
approved subordinated loan 核准附属贷款 G! ryW4
arbitrage 套戥；套汇；套利 6ozB U^n
arbitrageur 套戥者；套汇者 ?= Z0N&}[
arbitrary amount 临时款项 q*>|EJR^Rw
arrangement 措施；安排；协定 }W]k1Bsx
arrears 欠款 a<D ]Gz^h
arrears of pay 欠付薪酬 ##Now O
arrears of revenue 逾期未收税款；逾期未收的帐项
+7)/SQM5
articles of association 组织章程；组织细则；组织章程细则 l>>, ~
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 b WZ X
ascertainment of profit 确定利润 b zMs\rj\
"Asia Clear" “亚洲结算系统”
