allotment 分配；配股 O'a
S rjl
allotment notice 股份配售通知；配股通知 n$i}r\
so
allotment of shares 股份分配 h(*!s`1
allowable 可获宽免；免税的 )/A If
H
allowable business loss 可扣除的营业亏损 t>:2F,0K9
allowable expenses 可扣税的支出 C(qqGK{
allowance 免税额；津贴；备抵；准备金 R s_bM@
allowance for debts 债项的免税额 tQ=M=BPZ
allowance for depreciation by wear and tear 耗损折旧免税额 BuII|j
allowance for funeral expenses 殡殓费的免税额 jl YnV/ ]
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 W7r1!/ccj
allowance for repairs and outgoings 修葺及支出方面的免税额 q^ lx03
allowance to debtor 给债务人的津贴
K6d9[;F
alteration of capital 资本更改 xj~5/)XX|X
alternate trustee 候补受托人 *J&XM[t
amalgamation 合并 {
p@u H<)
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~vgm; O
ambit of charges 征税范围；收费范围 t= J WD2
amended valuation 经修订的估值 eAR]~
NiW
American Commodities Exchange 美国商品交易所 3eX;T +|o
American Express Bank Limited 美国运通银行 aVcQ
American Stock Exchange 美国证券交易所 "$#X [ .
amortization 摊销 7m3|
2Qv
amount due from banks 存放银行同业的款项 s_xWvx8?4.
amount due from banks abroad 存放海外银行同业的款项 /ZlPEs)
amount due from holding companies 控股公司欠款 ?$ T! = e"
amount due from local banks 存放本港银行同业的款项 6fV%[. RR
amount due to banks 银行同业的存款 |d =1|C %,
amount due to banks abroad 海外银行同业的存款 X;25G
amount due to holding companies 控股公司存款 o
Vk *G
amount due to local banks 本港银行同业的存款 R%B"Gtl)
amount due to outport banks 外埠银行同业的存款 JsAl;w
amount for note issue 发行纸币的款额 ,5J-C!C
amount of bond 担保契据的款额 .4DX/~F
amount of consideration 代价款额
^|-*amh
amount of contribution 供款数额 jSNUU.lur
amount of indebtedness 负债款额 S3EM6 `q'
amount of principal of the loan 贷款本金额 /
cM<
amount of rates chargeable 应征差饷数额 +s?0yH-%p
amount of share capital 股本额 )* 5R /oy,
amount of sums assured 承保款额 Rrh?0qWs
amount of variation 变动幅度 mkH {%7n
amount of vote 拨款数额 R+,eX jz"
amount payable 应付款额 )pEL Ck
amount receivable 应收款额 KZ_d..l*W
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 xdw"JS}
analysis 分析 V8AF;1c?-'
ancillary risk 附属风险 Sz4G,c
annual account 周年帐目；周年帐目报表；年度决算；年结 ]gI>ay"\QA
annual accounting date 年结日期 Teq1VK3Hr
annual allowance 每年免税额；年积金；年度津贴；年津 MR:GH .uM:
annual balance 年度余额 1UG5Q-
annual disposable income 每年可动用收入 U^+xCX<
annual estimates 周年预算 bV|(V >
annual fee 年费 ]*b}^PQ
M^
annual general meeting 周年大会 P>q"P1&{
annual growth rate 年增率；每年增长率 "A\.` *6
annual long-term supplement 长期个案每年补助金 |Yq0zc!
annual pensionable emolument 可供计算退休金的年薪 L,G{ t^j
annual report 年报 \z 'A6@
Annual Report on the Consumer Price Index 《消费物价指数年报》 RW19I,d
annual return 周年报表；周年申报表；每年报税表格 %@JNX}Y'
Annual Return Rules 《周年报表规则》 1NJ,If]
annual review of consumer prices 每年消费物价回顾 f44b=,Lry5
annual roll-forward basis 逐年延展方式 UykOQ-2-n
annual salary 年薪 fT)u`voE,
annual statement 年度报表；年度决算表 {c5%.<O
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 #m 2Ss
annuitant 年金受益人 AL*P 2 \8
annuity 年金 l"9. zPvT<
annuity contract 年金合约 Fh t$7V
annuity on human life 人寿年金 %tx~ CD
antecedent debt 先前的债项 ?1%/G<
ante-dated cheque 倒填日期支票 :5 XNV6^|
anticipated expenditure 预期开支 0V{a{>+
anticipated net profit 预期纯利 r zmd`)g
anticipated revenue 预期收入 7 +^9"k7
anti-inflation measure 反通货膨胀措施 =apcMW(zn
anti-inflationary stance 反通货膨胀立场 g -B~" tp
apparent deficit 表面赤字 X; $ g7A
apparent financial solvency 表面偿债能力 iaShxo IV
apparent partner 表面合伙人 #XSs.i{
application for personal assessment 个人入息课税申请书 jY^wqQls
application of fund 资金应用 oq00)I1
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 A4!IbJD,0
appointed actuary 委任精算师 )
xRm
appointed auditor 委任核数师；委任审计师 :|%dV}j
appointed trustee 委任的受托人 r2:n
wlG
appointer 委任人 L0ZgxG3:g
apportioned pro rata 按比例分摊 eK]g FXk
apportionment 分配；分摊 4 yL C
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 m( Hb! RT
apportionment formula 分摊方程式 ~` J/618
apportionment of estate duty 遗产税的分摊 G)qNu }
appraisal 估价；评估 ?,Z[)5 ZN
appreciable growth 可观增长 ;qM
I3 wF
appreciable impact 显着影响 ~lB im$o
appreciable increase 可观增长 M7D@Uj&xx(
appreciation 增值；升值 GE+ %V7
appreciation against other currencies 相对其他货币升值 B+e$S
%HV
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 V=#L@ws
appreciation tax 增值税 z\i z6-\&y
appropriation 拨款；拨用；拨付 Z0yy<9q]2
appropriation account 拨款帐目 z}XmRc_Ko
Appropriation Bill 拨款法案 X6_m&~}15
appropriation-in-aid system 补助拨款办法 z'cK,psq(
approved assets 核准资产 7D5;lM[_
approved basket stock 认可一篮子证券
w&6c`az8
approved budget 核准预算 #ma#oWqF }
approved charitable donation 认可慈善捐款 \5g7_3,3W
approved charitable institution 认可慈善机构 g? 7%
approved currency 核准货币；认可货币 8)(<U/
approved estimates 核准预算 R RYm.dMIw
approved estimates of expenditure 核准开支预算 B o@B9/ABv
approved overseas insurer 核准海外保险人 ` oBlv
approved overseas trust company 核准海外信托公司 A 0L&p(i
approved pooled investment fund 核准汇集投资基金 8;'fWV?
U
approved provident fund scheme 认可公积金计划 dV{N,;z
approved provision 核准拨款 ZY%]F,Y
approved redeemable share 核准可赎回股份 6.]x@=Wm
approved regional stock 认可地区性证券 XhF7%KR
approved retirement scheme 认可退休金计划 yc|j]?
approved subordinated loan 核准附属贷款 mDn*v(
f
arbitrage 套戥；套汇；套利 5)=XzO0
arbitrageur 套戥者；套汇者 Vf
Jpiv1
arbitrary amount 临时款项 >s\ j/yM
arrangement 措施；安排；协定 Ift @/A
arrears 欠款 oBVYgv)
arrears of pay 欠付薪酬 L2v
j)(
arrears of revenue 逾期未收税款；逾期未收的帐项 WM8
Ce0E
articles of association 组织章程；组织细则；组织章程细则 GyE-fB4C
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 _ZgIm3p0A
ascertainment of profit 确定利润 .SdHFWx
"Asia Clear" “亚洲结算系统”
