allotment 分配；配股 `Cb$8;)z
allotment notice 股份配售通知；配股通知 \64(`6>
allotment of shares 股份分配 fnXl60C%
allowable 可获宽免；免税的 } B]FHpi
allowable business loss 可扣除的营业亏损 \SM H",u
allowable expenses 可扣税的支出 %Z}dY~:
allowance 免税额；津贴；备抵；准备金 )}6:Ke)
allowance for debts 债项的免税额 Ezml LFp.
allowance for depreciation by wear and tear 耗损折旧免税额 -R\}
Q"
allowance for funeral expenses 殡殓费的免税额 [ PQG]"
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 >#8`Zy:/Y
allowance for repairs and outgoings 修葺及支出方面的免税额 *tP,Ol
allowance to debtor 给债务人的津贴 b,K1EEJ
alteration of capital 资本更改 C6, B qlio
alternate trustee 候补受托人 mybDK'EW
amalgamation 合并 95(VY)_6#A
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ev+N KUi=
ambit of charges 征税范围；收费范围 f<zh-Gq
amended valuation 经修订的估值 Xi|v!^IT
American Commodities Exchange 美国商品交易所 ]_-$
American Express Bank Limited 美国运通银行 LLU>c]a
American Stock Exchange 美国证券交易所 *&AK.n_
amortization 摊销 nl?|X2?C
amount due from banks 存放银行同业的款项 {@3=vBl%O+
amount due from banks abroad 存放海外银行同业的款项 (
NiuAy
amount due from holding companies 控股公司欠款 0\ gE^=o[
amount due from local banks 存放本港银行同业的款项 i>w>UA*t
amount due to banks 银行同业的存款 )<Yy.Z_:DC
amount due to banks abroad 海外银行同业的存款 KztF#[64W^
amount due to holding companies 控股公司存款 Y< M
}'t
amount due to local banks 本港银行同业的存款 x'
amount due to outport banks 外埠银行同业的存款 yBr{nFOgdY
amount for note issue 发行纸币的款额 82w< q(
amount of bond 担保契据的款额 g6*}& .&
amount of consideration 代价款额 e%f8|3<6
amount of contribution 供款数额 }- +;{u
amount of indebtedness 负债款额 <4>6k7 W
amount of principal of the loan 贷款本金额 2
na8G
amount of rates chargeable 应征差饷数额 t71 0sWh{
amount of share capital 股本额 }k ,Si9O
amount of sums assured 承保款额 ?dTz?C.w
amount of variation 变动幅度 Lh. L~M1X
amount of vote 拨款数额 O0Z'vbFG
amount payable 应付款额 #p [= iP
amount receivable 应收款额
Lv5AtZl}
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 koi
e
analysis 分析 Vj:PNt[
ancillary risk 附属风险 p<J/J.E
annual account 周年帐目；周年帐目报表；年度决算；年结 %Ajf|Go0/G
annual accounting date 年结日期 I4") ;T3
annual allowance 每年免税额；年积金；年度津贴；年津 ]9x30UXLwD
annual balance 年度余额 8.A ;
I<
annual disposable income 每年可动用收入 r2hm`]\8M
annual estimates 周年预算 @cXY"hP`
annual fee 年费 $MR{3-
annual general meeting 周年大会 ?}Mv5SO
annual growth rate 年增率；每年增长率 ( d~'H{q
annual long-term supplement 长期个案每年补助金 xAoozDj
annual pensionable emolument 可供计算退休金的年薪 G
N{.R7
annual report 年报 8p!PR^OM@
Annual Report on the Consumer Price Index 《消费物价指数年报》 S ":-5S6
annual return 周年报表；周年申报表；每年报税表格 >uUbWKn3
Annual Return Rules 《周年报表规则》 %b_zUFHPp
annual review of consumer prices 每年消费物价回顾 lvFHr}W
annual roll-forward basis 逐年延展方式 MW&;{m?2(
annual salary 年薪 EoY570PN
annual statement 年度报表；年度决算表 1o$<pZZ
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 U}{r.MryFG
annuitant 年金受益人 u4Xrvfb,
annuity 年金 'Y-c*q
annuity contract 年金合约 `rM-b'D
annuity on human life 人寿年金 dFS+O;
zE\
antecedent debt 先前的债项 T[7- 3[w<)
ante-dated cheque 倒填日期支票 7sFjO/a*
anticipated expenditure 预期开支 ?^6RFbke+
anticipated net profit 预期纯利 vUCU%>F
anticipated revenue 预期收入 S]9xqiJ W
anti-inflation measure 反通货膨胀措施 3|~(9b{+
anti-inflationary stance 反通货膨胀立场 +^%F8GB
apparent deficit 表面赤字 N(IUNL
apparent financial solvency 表面偿债能力 ;=E3f ^'s
apparent partner 表面合伙人 IYrO;
GQ
application for personal assessment 个人入息课税申请书 PmTA3aH
application of fund 资金应用 %RJW @~!
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 "%sW/ph
appointed actuary 委任精算师 <4VUzgX2
appointed auditor 委任核数师；委任审计师 &-&6ARb7o
appointed trustee 委任的受托人 dpE+[O_
appointer 委任人 19lx;^b
apportioned pro rata 按比例分摊 &yP9vp="
apportionment 分配；分摊 \?}ZXKuJj
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 iaR'):TD
apportionment formula 分摊方程式 g{nu3F}8){
apportionment of estate duty 遗产税的分摊 iveWau292
appraisal 估价；评估 _@HMk"A
appreciable growth 可观增长 rfK%%-
appreciable impact 显着影响 |D<~a(0
appreciable increase 可观增长 z:acrQwJ?1
appreciation 增值；升值 8S)k]$ wf%
appreciation against other currencies 相对其他货币升值 ty " k
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 d_OHQ pfK
appreciation tax 增值税 p;C`n )7P7
appropriation 拨款；拨用；拨付 9oN b= .
appropriation account 拨款帐目 F 02Nn F
Appropriation Bill 拨款法案 o05) I2
appropriation-in-aid system 补助拨款办法 d*!,McBn
approved assets 核准资产 N
L~}
approved basket stock 认可一篮子证券 F+}MW/ra@
approved budget 核准预算 \.}* s] 6
approved charitable donation 认可慈善捐款 VdYu| w ;v
approved charitable institution 认可慈善机构 9GCxF`OB
approved currency 核准货币；认可货币 TMq\}k-I5
approved estimates 核准预算 i)eub`uMy
approved estimates of expenditure 核准开支预算 =0O`V Sb
approved overseas insurer 核准海外保险人 ?z ?
IEj}
approved overseas trust company 核准海外信托公司 *)"`
v]
approved pooled investment fund 核准汇集投资基金 )<!y_;$A
approved provident fund scheme 认可公积金计划 VF
RUiz/C
approved provision 核准拨款 6\ (\
approved redeemable share 核准可赎回股份 (?$
}Vp
approved regional stock 认可地区性证券 )=2 iGEVW
approved retirement scheme 认可退休金计划 (L
q^C=
approved subordinated loan 核准附属贷款 M$|^?U>cm
arbitrage 套戥；套汇；套利 A5 /Q:8b
arbitrageur 套戥者；套汇者 [1l ,I
[
arbitrary amount 临时款项 R ]HHbD&;
arrangement 措施；安排；协定 vJK0>":G
arrears 欠款 `
a
arrears of pay 欠付薪酬 U
Tw\_s
arrears of revenue 逾期未收税款；逾期未收的帐项 ix 6j =5{
articles of association 组织章程；组织细则；组织章程细则 8NA2C.gOZ
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +Z /Pj_.o
ascertainment of profit 确定利润 t13wQ t
"Asia Clear" “亚洲结算系统”
