allotment 分配；配股 LyUn!zV$(
allotment notice 股份配售通知；配股通知 #kg`rrF r
allotment of shares 股份分配 SpH|<L3
allowable 可获宽免；免税的 tz1@s nes
allowable business loss 可扣除的营业亏损 fBO/0u W
allowable expenses 可扣税的支出 P{L=u74b{x
allowance 免税额；津贴；备抵；准备金 fV:15!S[
allowance for debts 债项的免税额 c0U
g5Vr
allowance for depreciation by wear and tear 耗损折旧免税额 )W@u g,y
allowance for funeral expenses 殡殓费的免税额 Y~ ~Dg?e
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 -K"'F`;W
allowance for repairs and outgoings 修葺及支出方面的免税额 GqFx^dY4*
allowance to debtor 给债务人的津贴 U}v`~' K
alteration of capital 资本更改 bT,:eA
alternate trustee 候补受托人 FU|brS t
amalgamation 合并 : } J x
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *0WVrM06?
ambit of charges 征税范围；收费范围 K2 m>D=w
amended valuation 经修订的估值 }A 9#3Y|F
American Commodities Exchange 美国商品交易所 jiI=tg;
American Express Bank Limited 美国运通银行 I-v}
DuM
American Stock Exchange 美国证券交易所 EIi<g2pM(
amortization 摊销 #ydold{ F
amount due from banks 存放银行同业的款项 ~G@NWF?7
amount due from banks abroad 存放海外银行同业的款项 pP\Cwo #,
amount due from holding companies 控股公司欠款 \u=d`} E
amount due from local banks 存放本港银行同业的款项 4^_6~ YP7
amount due to banks 银行同业的存款 l![M ,8
amount due to banks abroad 海外银行同业的存款 C* ` WMP*
amount due to holding companies 控股公司存款 *MJm :
amount due to local banks 本港银行同业的存款 $+e e E
amount due to outport banks 外埠银行同业的存款 1- RY5R}VR
amount for note issue 发行纸币的款额 G
hM
amount of bond 担保契据的款额 t Zxx#v`
amount of consideration 代价款额 D{9a'0J
amount of contribution 供款数额 s"L&y <?)
amount of indebtedness 负债款额 7T [~~V^x
amount of principal of the loan 贷款本金额 YMGy-]!o
amount of rates chargeable 应征差饷数额 .j6udiv5
amount of share capital 股本额 zI88IM7 /
amount of sums assured 承保款额 g` EZLDjt
amount of variation 变动幅度 .=y=Fv6X
amount of vote 拨款数额 ,f03TBD}
amount payable 应付款额 =g% L$b<i
amount receivable 应收款额 +cpb!YEAb
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ET*A0rt
analysis 分析 fif;n[<
ancillary risk 附属风险 "tEp8 m
annual account 周年帐目；周年帐目报表；年度决算；年结 " +DA)K
annual accounting date 年结日期 B =Hd:P|
annual allowance 每年免税额；年积金；年度津贴；年津
Z'o0::k
annual balance 年度余额 g 2Fg
annual disposable income 每年可动用收入 f5}afPk
annual estimates 周年预算 z zG =!JR
annual fee 年费 7uB
x
annual general meeting 周年大会 #83
annual growth rate 年增率；每年增长率 z :'m50'
annual long-term supplement 长期个案每年补助金 -:}vf?
annual pensionable emolument 可供计算退休金的年薪 l;$F[/3a
annual report 年报 B'/U#>/
Annual Report on the Consumer Price Index 《消费物价指数年报》 3
9 8)\3o
annual return 周年报表；周年申报表；每年报税表格 !G%!zNA S
Annual Return Rules 《周年报表规则》 8 Ku9;V
Ek
annual review of consumer prices 每年消费物价回顾 \F
_1 C=
annual roll-forward basis 逐年延展方式 2 BY|Cp4R
annual salary 年薪 deVd87;@7[
annual statement 年度报表；年度决算表 88 Pt"[{1
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 j /V_h'}
annuitant 年金受益人 3 s\UU2yr
annuity 年金 %PW-E($o<
annuity contract 年金合约 b[vE!lJEq
annuity on human life 人寿年金 ui]iO
p
antecedent debt 先前的债项 2%/F`_XbP
ante-dated cheque 倒填日期支票 hB?#b`i ^
anticipated expenditure 预期开支 '! >9j,BJ
anticipated net profit 预期纯利 z$<=8ox8e
anticipated revenue 预期收入 #rHMf%0
anti-inflation measure 反通货膨胀措施 <5Vf3KoC&
anti-inflationary stance 反通货膨胀立场 a-5UG#o
apparent deficit 表面赤字 +=WBH'
apparent financial solvency 表面偿债能力 UG vIH m
apparent partner 表面合伙人 ,7nu;fOT[
application for personal assessment 个人入息课税申请书 >iyNZ]."\
application of fund 资金应用 \Y x G
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件
e]<Syrk
appointed actuary 委任精算师 @Y
~gd
K
appointed auditor 委任核数师；委任审计师 /cS8@ )e4
appointed trustee 委任的受托人 ]H`wE_2tu
appointer 委任人 V``|<`!gd
apportioned pro rata 按比例分摊 b~;:[ #
apportionment 分配；分摊 M]8>5Zx.
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /.:1Da
apportionment formula 分摊方程式 e.\>GwM
apportionment of estate duty 遗产税的分摊 h]zok}$
appraisal 估价；评估 kn#?+Q
appreciable growth 可观增长 fWP]{z `
appreciable impact 显着影响 1@ Ba7>%'
appreciable increase 可观增长 dcKpsX
appreciation 增值；升值 ;&lXgC^*
appreciation against other currencies 相对其他货币升值 6>?qBWW
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \ :'GAByy
appreciation tax 增值税 v9T 3=
appropriation 拨款；拨用；拨付 c{ 'Z.mut
appropriation account 拨款帐目 M:O*_>KF
Appropriation Bill 拨款法案 #kQ! GMZH
appropriation-in-aid system 补助拨款办法 R0M>'V ?e
approved assets 核准资产 /G5KNSi
approved basket stock 认可一篮子证券 G-CL \G\n
approved budget 核准预算 .J.}}"+U
approved charitable donation 认可慈善捐款 f}dlQkZ(
approved charitable institution 认可慈善机构 CW;zviH5
approved currency 核准货币；认可货币 X&Oo[Z
approved estimates 核准预算 Ioe.[&o6B
approved estimates of expenditure 核准开支预算 S5|7D[*
approved overseas insurer 核准海外保险人 pyf'
_
approved overseas trust company 核准海外信托公司 <mX5VGY9^
approved pooled investment fund 核准汇集投资基金 #h u d_
approved provident fund scheme 认可公积金计划 t{,$?}
approved provision 核准拨款 JP!e'oWxi
approved redeemable share 核准可赎回股份 nA Nl9;G
approved regional stock 认可地区性证券 do`'K3a"
approved retirement scheme 认可退休金计划 u%L6@ M2
approved subordinated loan 核准附属贷款 I'D 3~UI f
arbitrage 套戥；套汇；套利 qX&+
arbitrageur 套戥者；套汇者 `+=Zq
:0
arbitrary amount 临时款项 oVqx)@$K
arrangement 措施；安排；协定 [\F:NLjiUy
arrears 欠款 l[ko)%7V
arrears of pay 欠付薪酬 bLT X_
R
arrears of revenue 逾期未收税款；逾期未收的帐项 +:m)BLA4l
articles of association 组织章程；组织细则；组织章程细则 !yg &zzP*
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ks$5$,^T2o
ascertainment of profit 确定利润 Cpzd k~+H
"Asia Clear" “亚洲结算系统”
