allotment 分配；配股 )\
`AD#
allotment notice 股份配售通知；配股通知 Fgx{ s%&-
allotment of shares 股份分配
+-DF3(
allowable 可获宽免；免税的 (=2-*((&(A
allowable business loss 可扣除的营业亏损 eGwO!Lv}B
allowable expenses 可扣税的支出 scf.> K2
allowance 免税额；津贴；备抵；准备金 1JRM@ !x
allowance for debts 债项的免税额 jL
}bG D
allowance for depreciation by wear and tear 耗损折旧免税额 <>n-+Kr
allowance for funeral expenses 殡殓费的免税额 9H~2
iW,Q;
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 5r&bk`
allowance for repairs and outgoings 修葺及支出方面的免税额 ? Uq;>
allowance to debtor 给债务人的津贴 _d|C O
alteration of capital 资本更改 7U9*-9
alternate trustee 候补受托人 (yx^zW7
amalgamation 合并 'YKzs ;y$
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )8cb @N
ambit of charges 征税范围；收费范围 |r U?
amended valuation 经修订的估值 &$$o=Y g,
American Commodities Exchange 美国商品交易所 Fy;
sVB
American Express Bank Limited 美国运通银行 ty"|yA
American Stock Exchange 美国证券交易所 lm;Dy*|<
amortization 摊销 D6$*#D3U
amount due from banks 存放银行同业的款项 5 NR@<FE
amount due from banks abroad 存放海外银行同业的款项 ?*zDsQ
amount due from holding companies 控股公司欠款 \aN*x
amount due from local banks 存放本港银行同业的款项 NmuzAZr
amount due to banks 银行同业的存款 _%@d lT?
amount due to banks abroad 海外银行同业的存款 (-no`j
amount due to holding companies 控股公司存款 "t.Jv%0=
amount due to local banks 本港银行同业的存款 %.h&W;
amount due to outport banks 外埠银行同业的存款 mn].8 F
amount for note issue 发行纸币的款额 x>cl$41!W
amount of bond 担保契据的款额 xekU2u}WE
amount of consideration 代价款额 eh39"s
amount of contribution 供款数额 tD~
n PbbB
amount of indebtedness 负债款额 dwpE(G y6c
amount of principal of the loan 贷款本金额 Sx0/Dm
amount of rates chargeable 应征差饷数额 C09rgEB\B
amount of share capital 股本额 EV'i/*v}\
amount of sums assured 承保款额 Ke;eI+P[
amount of variation 变动幅度 Ao U Pq
amount of vote 拨款数额 lR
>p
amount payable 应付款额 $a01">q&y
amount receivable 应收款额 O#do\:(b
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )n&6= Li
analysis 分析 r)
u@,P
ancillary risk 附属风险 '8yC wk
annual account 周年帐目；周年帐目报表；年度决算；年结 k-N}tk/5
annual accounting date 年结日期 M
ZAz= )-
annual allowance 每年免税额；年积金；年度津贴；年津 _f1;Hhoa
annual balance 年度余额 O**~ Tj
annual disposable income 每年可动用收入 Nz77"
kC
annual estimates 周年预算 kz*6%Cg*~
annual fee 年费
5SMV3~*P
annual general meeting 周年大会 SDc8\ms
annual growth rate 年增率；每年增长率 !(F?Np Am
annual long-term supplement 长期个案每年补助金 .iC!Ttr
annual pensionable emolument 可供计算退休金的年薪 Eq?U$eE
annual report 年报 s&4&\Aq}x#
Annual Report on the Consumer Price Index 《消费物价指数年报》 A+MG?k>yg
annual return 周年报表；周年申报表；每年报税表格 .k-t5d
Annual Return Rules 《周年报表规则》 x[y}{ T
annual review of consumer prices 每年消费物价回顾 '~9w<dSB!r
annual roll-forward basis 逐年延展方式 3L CT-rp
annual salary 年薪 B k*Rz4Oa
annual statement 年度报表；年度决算表 DDq?
4
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 ? Rk[P
cX<
annuitant 年金受益人 _o T+x%i
annuity 年金 mKqXB\<
annuity contract 年金合约 4?fpk9c{2
annuity on human life 人寿年金 /iEQ}
antecedent debt 先前的债项 vqAEF^HYry
ante-dated cheque 倒填日期支票 ~:
fSD0
anticipated expenditure 预期开支 >V>`}TIH
anticipated net profit 预期纯利 M>Q3 ;s
anticipated revenue 预期收入 m1e Sn |)7
anti-inflation measure 反通货膨胀措施 6M
;lD5(>
anti-inflationary stance 反通货膨胀立场 D/ VEl{ba-
apparent deficit 表面赤字 ]8htL#C
apparent financial solvency 表面偿债能力 4T TrHs
apparent partner 表面合伙人 H _JE)a:+
application for personal assessment 个人入息课税申请书 i6f42]Jy
application of fund 资金应用 "D'r
sEh
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 o`Af6C;Q
appointed actuary 委任精算师 {r~=mQ
appointed auditor 委任核数师；委任审计师 Dkx}}E:<
appointed trustee 委任的受托人 \:g\?[
appointer 委任人 %^d<go^
apportioned pro rata 按比例分摊 UpPl-jeT
apportionment 分配；分摊 k 1a?yH)=
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 h;#04 6-7
apportionment formula 分摊方程式 &Dt=[yqeG
apportionment of estate duty 遗产税的分摊 }Q*J!OH
appraisal 估价；评估 ZXN `8!]&
appreciable growth 可观增长 %JH/|mA&|
appreciable impact 显着影响 X`3_ yeQ c
appreciable increase 可观增长 OFBEJacy
appreciation 增值；升值 3 l}9'j
appreciation against other currencies 相对其他货币升值 ($!uBF-b
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 o:&8H>(hn]
appreciation tax 增值税 ;B;@MD, B
appropriation 拨款；拨用；拨付 %wXj P`#
appropriation account 拨款帐目 c&P/v#U_
Appropriation Bill 拨款法案 S?6 -I,]h
appropriation-in-aid system 补助拨款办法 Td|u-9OM
approved assets 核准资产 8#HnV%|N
approved basket stock 认可一篮子证券 Caz5q|Oo
approved budget 核准预算 pY[b [ezb
approved charitable donation 认可慈善捐款 )o~/yB7
approved charitable institution 认可慈善机构 m+(g.mvK>
approved currency 核准货币；认可货币
XjCx`bX^<
approved estimates 核准预算 'sXrtl7{^
approved estimates of expenditure 核准开支预算 mr/ ?w0(C
approved overseas insurer 核准海外保险人 +$#<gp"
approved overseas trust company 核准海外信托公司 B'Jf&v
approved pooled investment fund 核准汇集投资基金 /qJC p![X
approved provident fund scheme 认可公积金计划 B=;kC#Emtf
approved provision 核准拨款 xMNQT.A
approved redeemable share 核准可赎回股份 n.qT7d(
approved regional stock 认可地区性证券 M> |ZBEK
approved retirement scheme 认可退休金计划 0% <
hj
approved subordinated loan 核准附属贷款 `"}).{N]C
arbitrage 套戥；套汇；套利 ,
*dLE
arbitrageur 套戥者；套汇者 m ?4hEwQxf
arbitrary amount 临时款项 |/H?\]7
arrangement 措施；安排；协定 UGd\`*
Cj
arrears 欠款 M)!"R [V
arrears of pay 欠付薪酬 ~Kt1%&3{a?
arrears of revenue 逾期未收税款；逾期未收的帐项 -.y 1]
4
articles of association 组织章程；组织细则；组织章程细则 ,}]v7DD
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :*
&c'
ascertainment of profit 确定利润 i-w$-2w
"Asia Clear" “亚洲结算系统”
