allotment 分配；配股 J>hl&J
allotment notice 股份配售通知；配股通知 L$@RSKYp
allotment of shares 股份分配 $Ae/NwIlc
allowable 可获宽免；免税的 K<Yh' RvTD
allowable business loss 可扣除的营业亏损 BAoqO
Xv
allowable expenses 可扣税的支出 2Y 6/,W
allowance 免税额；津贴；备抵；准备金 lt, x(2
allowance for debts 债项的免税额 !3yR?Xem}
allowance for depreciation by wear and tear 耗损折旧免税额 ,iSs2&$ m
allowance for funeral expenses 殡殓费的免税额 \,p)
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Kn\Oj=4
allowance for repairs and outgoings 修葺及支出方面的免税额 G-"#3{~2
allowance to debtor 给债务人的津贴 #" i}wS
alteration of capital 资本更改 -iH/~a
alternate trustee 候补受托人 0pkU1t~9
amalgamation 合并 r) X?H
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @gxO%@ @
ambit of charges 征税范围；收费范围 X$JKEW;0BP
amended valuation 经修订的估值 "]MF =-v
American Commodities Exchange 美国商品交易所 ctt5 t
American Express Bank Limited 美国运通银行 %HYC-TF#
American Stock Exchange 美国证券交易所 8(Z*Vz uu
amortization 摊销 ) 3Y E$,
amount due from banks 存放银行同业的款项 ?r'
b
Z~
amount due from banks abroad 存放海外银行同业的款项 )%,bog(x
amount due from holding companies 控股公司欠款 !EpP-bq'*
amount due from local banks 存放本港银行同业的款项 |":^ 3
amount due to banks 银行同业的存款 -pqShDar|
amount due to banks abroad 海外银行同业的存款 m"U\;Mw?
amount due to holding companies 控股公司存款 vj{h*~
amount due to local banks 本港银行同业的存款 ;Kkn7&'F
amount due to outport banks 外埠银行同业的存款 zKiKda%)
amount for note issue 发行纸币的款额 mi97$Cr 2
amount of bond 担保契据的款额 NRoi`
IIj
amount of consideration 代价款额 FpW{=4 y k
amount of contribution 供款数额 Lk3@E u)
amount of indebtedness 负债款额 /}M@
@W
amount of principal of the loan 贷款本金额 I[[rVts
amount of rates chargeable 应征差饷数额 TC R(
amount of share capital 股本额 zhN'@Wj' _
amount of sums assured 承保款额 4s"8e]q
=
amount of variation 变动幅度 I9>1WT<Yy
amount of vote 拨款数额 .`)ICX
amount payable 应付款额 u1]5qtg"
amount receivable 应收款额 (5G^"Srw
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5vP*oD
analysis 分析 5,?9#n\E,
ancillary risk 附属风险 xTAC&OCk^[
annual account 周年帐目；周年帐目报表；年度决算；年结 "F %cn@l
annual accounting date 年结日期 d(v )SS
annual allowance 每年免税额；年积金；年度津贴；年津 fep#Kb%"e
annual balance 年度余额 vaK$j!%FE
annual disposable income 每年可动用收入 +(|T\%$DT
annual estimates 周年预算 n$b/@hp$z
annual fee 年费 }GG FJ"
annual general meeting 周年大会 O 6A:0yM4
annual growth rate 年增率；每年增长率 ?J<4IvL/
annual long-term supplement 长期个案每年补助金 \W1?Qc1]
annual pensionable emolument 可供计算退休金的年薪 UTs0=:+,t
annual report 年报 A h)7A|0rT
Annual Report on the Consumer Price Index 《消费物价指数年报》 r ."Dc
annual return 周年报表；周年申报表；每年报税表格 _/MKU!\l
Annual Return Rules 《周年报表规则》 #;^.&2Lt
annual review of consumer prices 每年消费物价回顾 O' idS`
annual roll-forward basis 逐年延展方式 VK ?,8Y
annual salary 年薪 z),l&7
annual statement 年度报表；年度决算表 *y N,e.t
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 !T
@|9PCp
annuitant 年金受益人 T R: D
annuity 年金 4H1s"mP<
annuity contract 年金合约 WVwNjQ2PM
annuity on human life 人寿年金 ,"}'NH@
antecedent debt 先前的债项 I{1w8m 4O6
ante-dated cheque 倒填日期支票 bLNQ%=FjO
anticipated expenditure 预期开支 [#2= w
anticipated net profit 预期纯利 ?,s{M^sj^
anticipated revenue 预期收入 /{qr~7k,oQ
anti-inflation measure 反通货膨胀措施 NrL%]dl3/
anti-inflationary stance 反通货膨胀立场 -M[5K/[
apparent deficit 表面赤字 ~yO.R)4v
apparent financial solvency 表面偿债能力 //6m2a
apparent partner 表面合伙人 ;J?!D x
application for personal assessment 个人入息课税申请书 cQ+V 4cW
Z
application of fund 资金应用 [_ H9l)
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 K<|eZhp~
appointed actuary 委任精算师 GbNVcP.ocP
appointed auditor 委任核数师；委任审计师 x$M[/ ID0
appointed trustee 委任的受托人 e1+
%c9UQ
appointer 委任人 *(r85lEou)
apportioned pro rata 按比例分摊 E[_Z%zd^
apportionment 分配；分摊 D;:lw]
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _G'. VSGH
apportionment formula 分摊方程式 MK=:L
apportionment of estate duty 遗产税的分摊 ]HC t%5
appraisal 估价；评估 x28B z*O
appreciable growth 可观增长 Iem* 'r
appreciable impact 显着影响 9 -TFyZYU
appreciable increase 可观增长 Q$RP2&
appreciation 增值；升值 $'[(
DwLS
appreciation against other currencies 相对其他货币升值 rU'&o) a^
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
y)(@
appreciation tax 增值税 >GZF \ER
appropriation 拨款；拨用；拨付 :Eob"WH
appropriation account 拨款帐目 ;l?>+m@H
Appropriation Bill 拨款法案 Bpqq-_@
appropriation-in-aid system 补助拨款办法 VY![Vn HsB
approved assets 核准资产 flmcY7ZV
approved basket stock 认可一篮子证券 =#>P !
approved budget 核准预算 \> jK\ j
approved charitable donation 认可慈善捐款 8I~ H1
approved charitable institution 认可慈善机构 H[6d@m- Z
approved currency 核准货币；认可货币 + ^~n09
approved estimates 核准预算 {`1zVT p[<
approved estimates of expenditure 核准开支预算 !0 zM@p
approved overseas insurer 核准海外保险人 4NbC V)Dm
approved overseas trust company 核准海外信托公司 ;N4mR6
approved pooled investment fund 核准汇集投资基金 ~%sDQt\S
approved provident fund scheme 认可公积金计划 9N
u;0
approved provision 核准拨款 Q2k\8i
approved redeemable share 核准可赎回股份 j&#p& `B
approved regional stock 认可地区性证券 ]n!pn#Q
approved retirement scheme 认可退休金计划
ozGK
-$
approved subordinated loan 核准附属贷款 H)(Jjk-O
arbitrage 套戥；套汇；套利 y 6G[-?"/Q
arbitrageur 套戥者；套汇者 1M<'^(t3d
arbitrary amount 临时款项 az19-QIcg
arrangement 措施；安排；协定 _s=[z$EN&
arrears 欠款 | pJ.73
arrears of pay 欠付薪酬 ^TB%| yZ _
arrears of revenue 逾期未收税款；逾期未收的帐项 [ 9$>N
articles of association 组织章程；组织细则；组织章程细则 [%bshaY:
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &Cdd
ascertainment of profit 确定利润 BfhOe~+i
"Asia Clear" “亚洲结算系统”
