allotment 分配；配股 4[ "$}O5
allotment notice 股份配售通知；配股通知 g%4-QCZ,
allotment of shares 股份分配 :05>~bn>pC
allowable 可获宽免；免税的 2(\~z@g
allowable business loss 可扣除的营业亏损 y LW iY~Fd
allowable expenses 可扣税的支出 Y@Lv>p
allowance 免税额；津贴；备抵；准备金 0N;Pb(%7UU
allowance for debts 债项的免税额 !BIq>pO%Ui
allowance for depreciation by wear and tear 耗损折旧免税额
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allowance for funeral expenses 殡殓费的免税额 lo,?mj%M
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 51*o& :eim
allowance for repairs and outgoings 修葺及支出方面的免税额 3G~ T_J &
allowance to debtor 给债务人的津贴 JY"<b6C^
alteration of capital 资本更改 2w $o;zz1
alternate trustee 候补受托人 JrQd7
amalgamation 合并 %A,4vLe~6
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &\ F`M|c
ambit of charges 征税范围；收费范围
[@e
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amended valuation 经修订的估值 ` 9(TqcE
American Commodities Exchange 美国商品交易所 1Yo9Wf;vP
American Express Bank Limited 美国运通银行 1,p7Sl^h
American Stock Exchange 美国证券交易所
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amortization 摊销 4l@*x^F
amount due from banks 存放银行同业的款项 ^.
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amount due from banks abroad 存放海外银行同业的款项
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amount due from holding companies 控股公司欠款 _bHmcK
amount due from local banks 存放本港银行同业的款项 V44IA[
amount due to banks 银行同业的存款 "]f0wLzh
amount due to banks abroad 海外银行同业的存款 V)mRG`L
amount due to holding companies 控股公司存款 1[
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amount due to local banks 本港银行同业的存款 nAZuA]p}S]
amount due to outport banks 外埠银行同业的存款 G +o)s
amount for note issue 发行纸币的款额 6 wYd)MDLL
amount of bond 担保契据的款额 <T>C}DGw
amount of consideration 代价款额 ,P3 nZ
amount of contribution 供款数额 |bk. gh
amount of indebtedness 负债款额 2ro4{^(_
amount of principal of the loan 贷款本金额 uLD%M av
amount of rates chargeable 应征差饷数额 }oIA*:5
amount of share capital 股本额 V*@pmO hz
amount of sums assured 承保款额 :EJ+#
amount of variation 变动幅度 _ n,Ye&m
amount of vote 拨款数额 %G1kkcdH<
amount payable 应付款额 Y,RBTH
amount receivable 应收款额 ycg5S
rg
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 EJ;:O1,6H
analysis 分析 +/'3=!oyd
ancillary risk 附属风险 x6d+`4
annual account 周年帐目；周年帐目报表；年度决算；年结 `f,SY
annual accounting date 年结日期 @ " UoQ_h%
annual allowance 每年免税额；年积金；年度津贴；年津 2%y}El^+_
annual balance 年度余额 9+)5 #!0
annual disposable income 每年可动用收入 \Bg;}\8
X
annual estimates 周年预算 _w/w~;7
annual fee 年费
k_
9 gMO
annual general meeting 周年大会 p&/}0eL y
annual growth rate 年增率；每年增长率 CvW*/d
q
annual long-term supplement 长期个案每年补助金 9YS &RBJu
annual pensionable emolument 可供计算退休金的年薪 LE %3..
!
annual report 年报 ~L)9XK^15
Annual Report on the Consumer Price Index 《消费物价指数年报》 BUqe~E|I
annual return 周年报表；周年申报表；每年报税表格 yANk(
Annual Return Rules 《周年报表规则》 S
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annual review of consumer prices 每年消费物价回顾 ln-+ = jk
annual roll-forward basis 逐年延展方式 '!>LF 1W=
annual salary 年薪 w#_/CU L
annual statement 年度报表；年度决算表 h W\q
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 tn&~~G~#
annuitant 年金受益人 -$WU -7`
annuity 年金 >0z(+}]3z
annuity contract 年金合约 ^ "WrE(3
annuity on human life 人寿年金 p0U4#dD 6
antecedent debt 先前的债项 G9J+D?' hH
ante-dated cheque 倒填日期支票 jHBzZ!<
anticipated expenditure 预期开支 [LDsn]{
anticipated net profit 预期纯利 ?s /]k#H
anticipated revenue 预期收入 =:OS"qD3l
anti-inflation measure 反通货膨胀措施 sDA&U9;
anti-inflationary stance 反通货膨胀立场 't'~p#$,F
apparent deficit 表面赤字 [}Vne ;V
apparent financial solvency 表面偿债能力 ejP273*ah
apparent partner 表面合伙人 = s^KZV
application for personal assessment 个人入息课税申请书 ltRvNXx+]
application of fund 资金应用 VX0q !Q
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
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appointed actuary 委任精算师 GY@(% ^
appointed auditor 委任核数师；委任审计师 y ,e# e`
appointed trustee 委任的受托人 .21[3.bp/q
appointer 委任人 Gxx:<`[ON
apportioned pro rata 按比例分摊 L6S!?t.{Yv
apportionment 分配；分摊 >Z@^R7_W
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ',`GdfAsH
apportionment formula 分摊方程式 3
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apportionment of estate duty 遗产税的分摊 's#"~<L^e
appraisal 估价；评估 fR[kjwX)<1
appreciable growth 可观增长 F*Lm=^:
appreciable impact 显着影响
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appreciable increase 可观增长 OtK=UtVI
appreciation 增值；升值 aF2
vw{wT}
appreciation against other currencies 相对其他货币升值 zQvp <IUq
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 7J?`gl&C
appreciation tax 增值税 O%f eB e
appropriation 拨款；拨用；拨付 8Ac5 K!
appropriation account 拨款帐目 u XD?s3Wv
Appropriation Bill 拨款法案 rBR,lS$4
appropriation-in-aid system 补助拨款办法 $]O;D~
approved assets 核准资产 4E\Jk 5co,
approved basket stock 认可一篮子证券 8~Avg6,
approved budget 核准预算 -:Up$6PR
approved charitable donation 认可慈善捐款 G1K72M}CW
approved charitable institution 认可慈善机构 \ H
<k
approved currency 核准货币；认可货币 "W!Uxc
approved estimates 核准预算 }s i{
approved estimates of expenditure 核准开支预算 rZ}y'A
approved overseas insurer 核准海外保险人 M;s r1C
approved overseas trust company 核准海外信托公司 !5 8j xh
approved pooled investment fund 核准汇集投资基金 ]7 W !
approved provident fund scheme 认可公积金计划 Wl!|+ -
approved provision 核准拨款 `x%(
n@ g
approved redeemable share 核准可赎回股份 8)n 799<.
approved regional stock 认可地区性证券 Z : 51Q
approved retirement scheme 认可退休金计划 |j3fS[.$
approved subordinated loan 核准附属贷款 `yiw<
9yp2
arbitrage 套戥；套汇；套利 7Uy49cs,
arbitrageur 套戥者；套汇者 I I(7U3
arbitrary amount 临时款项 &,vPZ,7l
arrangement 措施；安排；协定 +"8AmN4
arrears 欠款 ME'hN->c
arrears of pay 欠付薪酬 ks{y=@ <,
arrears of revenue 逾期未收税款；逾期未收的帐项 jvGGIb"&1
articles of association 组织章程；组织细则；组织章程细则 EtVRnI@
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 jN. '%5Q?H
ascertainment of profit 确定利润 K 7o!,['W
"Asia Clear" “亚洲结算系统”
