allotment 分配；配股
9qvKg`YSh
allotment notice 股份配售通知；配股通知 V Bv |7S
allotment of shares 股份分配 *9O@DF&*6
allowable 可获宽免；免税的 h 1REL^!c
allowable business loss 可扣除的营业亏损 ,zVS}!jRhy
allowable expenses 可扣税的支出 ^2)<H7p
allowance 免税额；津贴；备抵；准备金 q)PLc{N
O
allowance for debts 债项的免税额 c%@<
h6
allowance for depreciation by wear and tear 耗损折旧免税额 iV2v<ap.n
allowance for funeral expenses 殡殓费的免税额 vMYL( ]e
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 5D xNHEuS
allowance for repairs and outgoings 修葺及支出方面的免税额 <e'/z3TbRW
allowance to debtor 给债务人的津贴 n5>OZ3 E@
alteration of capital 资本更改 +LwwI*;b
alternate trustee 候补受托人 s&7TARd
amalgamation 合并
WiiAIv&
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :e rfs}I
ambit of charges 征税范围；收费范围 ^aR^M\38
amended valuation 经修订的估值 D A_ }pS"
American Commodities Exchange 美国商品交易所 =
M`Xu#eRk
American Express Bank Limited 美国运通银行 y/>IF|aX
American Stock Exchange 美国证券交易所 /^hc8X
amortization 摊销 9oQ$w?=#$
amount due from banks 存放银行同业的款项 xVN( It7g
amount due from banks abroad 存放海外银行同业的款项 7.FD16
amount due from holding companies 控股公司欠款 . oH)eD
amount due from local banks 存放本港银行同业的款项 i
+ICgMcd
amount due to banks 银行同业的存款 }?^]-`b
amount due to banks abroad 海外银行同业的存款 P
"f4`q
amount due to holding companies 控股公司存款 ToR@XL!%rP
amount due to local banks 本港银行同业的存款 {R8)DK
amount due to outport banks 外埠银行同业的存款 l/-qVAd !q
amount for note issue 发行纸币的款额 S\L^ZH?[2
amount of bond 担保契据的款额 W$xW9u8@+(
amount of consideration 代价款额 o@sL/5,
amount of contribution 供款数额 crQ_@@X?<
amount of indebtedness 负债款额 (lg~}Jw
q
amount of principal of the loan 贷款本金额 Qv6-,6<
amount of rates chargeable 应征差饷数额 )~-r&Q5d
amount of share capital 股本额 Y^tUcBm\
amount of sums assured 承保款额 L @"&s#~=3
amount of variation 变动幅度 Qz4Do6#y
amount of vote 拨款数额 [\-)c[
/
amount payable 应付款额 Y_nl9}&+C0
amount receivable 应收款额 o1R:1!"2
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :!yPR
analysis 分析 uj: 1_&g
ancillary risk 附属风险 bT15jNa
annual account 周年帐目；周年帐目报表；年度决算；年结 d <RJH
annual accounting date 年结日期 J
p)I9k,Ez
annual allowance 每年免税额；年积金；年度津贴；年津 \+j:d
9?
annual balance 年度余额 *$Y_ %
}
annual disposable income 每年可动用收入 P!dSJ1'oC
annual estimates 周年预算 !v.
<H]s)
annual fee 年费 S!66t?vHB
annual general meeting 周年大会 <
:4b4Nl
annual growth rate 年增率；每年增长率 I%l2_hs0V
annual long-term supplement 长期个案每年补助金 tMH 2
annual pensionable emolument 可供计算退休金的年薪 xnxNc5$oE
annual report 年报 jo'
V.]\
Annual Report on the Consumer Price Index 《消费物价指数年报》 XhUVDmeUMb
annual return 周年报表；周年申报表；每年报税表格 ;FJFr*PM
Annual Return Rules 《周年报表规则》 QB3er]y0%
annual review of consumer prices 每年消费物价回顾 =q}Z2 OoYh
annual roll-forward basis 逐年延展方式 4%#q.qI
annual salary 年薪 n0Qp:_2z
annual statement 年度报表；年度决算表 t;V^OGflv
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
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annuitant 年金受益人 De2$:?
annuity 年金 @r=,:
'Mt
annuity contract 年金合约 hP}-yW6]
annuity on human life 人寿年金 T: SqENV
antecedent debt 先前的债项 TE: |w
Xe
ante-dated cheque 倒填日期支票 Pkv+^[(4
anticipated expenditure 预期开支 4~Y?*|G]m
anticipated net profit 预期纯利 s|I$c;>
anticipated revenue 预期收入 "U/yq
anti-inflation measure 反通货膨胀措施 @z^7*#vQv
anti-inflationary stance 反通货膨胀立场 3YG%YhevO
apparent deficit 表面赤字 =b, m3 1
apparent financial solvency 表面偿债能力 NQA2usb
apparent partner 表面合伙人 f@2F!
application for personal assessment 个人入息课税申请书 ~n$\[rQ
application of fund 资金应用 kbo9nY1k
g
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 v
6s]X*l?
appointed actuary 委任精算师 izzX$O[=:
appointed auditor 委任核数师；委任审计师 my0iE:
appointed trustee 委任的受托人 J9MA nYd)i
appointer 委任人 "'C5B>qO
apportioned pro rata 按比例分摊 WL?qulC}h1
apportionment 分配；分摊 #r/5! *3
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [8Fn0A
apportionment formula 分摊方程式 Ww"]3
apportionment of estate duty 遗产税的分摊 kj6H+@
{
appraisal 估价；评估
vR&b2G7o
appreciable growth 可观增长 7 Ck3L6J#
appreciable impact 显着影响 > `mV^QD
appreciable increase 可观增长 *Nfot v
appreciation 增值；升值 vqZBDQ0
appreciation against other currencies 相对其他货币升值 M2\c0^R
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 F]fXS-@ c
appreciation tax 增值税 {u+=K-Bj
appropriation 拨款；拨用；拨付 -{q'Tmst
appropriation account 拨款帐目 4;Vi@(G)
Appropriation Bill 拨款法案 %w?C)$Kn
\
appropriation-in-aid system 补助拨款办法 T0~~0G)k
approved assets 核准资产 1 e]D=2y
approved basket stock 认可一篮子证券 W23Q>x&S
approved budget 核准预算 &;~?\>?I
approved charitable donation 认可慈善捐款 Zl{9G?abCT
approved charitable institution 认可慈善机构 *(qj!U43
approved currency 核准货币；认可货币 x6^Y&,y9kU
approved estimates 核准预算 K
r[oP3
approved estimates of expenditure 核准开支预算
(>A Q\
approved overseas insurer 核准海外保险人 O8cZl1C3
approved overseas trust company 核准海外信托公司
*;xGH
approved pooled investment fund 核准汇集投资基金 uEf=
Vj}G
approved provident fund scheme 认可公积金计划 /='Q-`?9
approved provision 核准拨款 7 &D)+ {g
approved redeemable share 核准可赎回股份 @biU@
[D
approved regional stock 认可地区性证券 K7@| 2;e
approved retirement scheme 认可退休金计划 #kh:GAp]
approved subordinated loan 核准附属贷款 rxqSi0p
arbitrage 套戥；套汇；套利 t\}_WygN
arbitrageur 套戥者；套汇者 3=^)=yOd
arbitrary amount 临时款项 ~$C}?y^ a
arrangement 措施；安排；协定 dPb n[*
:
arrears 欠款 O=*,
arrears of pay 欠付薪酬 ,L lYRj 5
arrears of revenue 逾期未收税款；逾期未收的帐项 z>\l%_w
articles of association 组织章程；组织细则；组织章程细则 cGR ) $:
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
H^54o$5
ascertainment of profit 确定利润 a
9{:ot8,
"Asia Clear" “亚洲结算系统”
