allotment 分配；配股 Ng<oz*>U
allotment notice 股份配售通知；配股通知 AG<TY<nqL
allotment of shares 股份分配 D,;6$Pvg^
allowable 可获宽免；免税的 ,zH\&D $>u
allowable business loss 可扣除的营业亏损 ,L7:3W
allowable expenses 可扣税的支出 %(n^re uP
allowance 免税额；津贴；备抵；准备金 I r;Z+}4>Y
allowance for debts 债项的免税额 -&_;x&k
/
allowance for depreciation by wear and tear 耗损折旧免税额 E,:E u<
allowance for funeral expenses 殡殓费的免税额 u}IQ)Ma
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3D"?|rd~
allowance for repairs and outgoings 修葺及支出方面的免税额 Z%O>|ozpq
allowance to debtor 给债务人的津贴 sD`OHV:
alteration of capital 资本更改 Z?tw#n[T
alternate trustee 候补受托人 \{ M/Do:
amalgamation 合并 O_ /|Wx
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @c#M^:9Dc
ambit of charges 征税范围；收费范围 $79-)4;z
4
amended valuation 经修订的估值 9jTm g%
American Commodities Exchange 美国商品交易所 qx\P(d
OUf
American Express Bank Limited 美国运通银行 s~MC t|a
American Stock Exchange 美国证券交易所 7`Bwo*Y
amortization 摊销 .LHzaeJCX
amount due from banks 存放银行同业的款项 Y!L<&
sl
amount due from banks abroad 存放海外银行同业的款项 Luu.p <
amount due from holding companies 控股公司欠款
XP!7@:
amount due from local banks 存放本港银行同业的款项 WL/9r
*jW
amount due to banks 银行同业的存款 {oc7Chv=/H
amount due to banks abroad 海外银行同业的存款 8 ORr
amount due to holding companies 控股公司存款
_a~-B@2g
amount due to local banks 本港银行同业的存款 \Z ms
amount due to outport banks 外埠银行同业的存款 &26H
amount for note issue 发行纸币的款额 \mp5G&+/Q
amount of bond 担保契据的款额 &C7HG^;W9
amount of consideration 代价款额 @&M$oI$4*
amount of contribution 供款数额 GLIP;)h1
amount of indebtedness 负债款额 G@;I^_
gN
amount of principal of the loan 贷款本金额 [E/}-m6g
amount of rates chargeable 应征差饷数额 ^L;k
amount of share capital 股本额 f.y~ Sew
amount of sums assured 承保款额 O:3DIT1# >
amount of variation 变动幅度 8cyC\Rs
amount of vote 拨款数额 "sU ~|
amount payable 应付款额 mMRdnf!Uid
amount receivable 应收款额 <FFaaGiE>
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 SR\F2@u
analysis 分析 [e+$jsPl
ancillary risk 附属风险 ``4lomz>
annual account 周年帐目；周年帐目报表；年度决算；年结 6$^
dOJ_"
annual accounting date 年结日期 '+{dr\nJ
annual allowance 每年免税额；年积金；年度津贴；年津 E)7ODRVbl
annual balance 年度余额 'U'#_mYG
annual disposable income 每年可动用收入 *X4$'LSx1
annual estimates 周年预算 +O,h<* y
annual fee 年费 Bpw <{U
annual general meeting 周年大会 k_<8SG+`
annual growth rate 年增率；每年增长率 hu+% X.F4
annual long-term supplement 长期个案每年补助金 ^ M4-O~
annual pensionable emolument 可供计算退休金的年薪 B 8ycr~
annual report 年报 Ho:X.
Z9A^
Annual Report on the Consumer Price Index 《消费物价指数年报》 #UpxF ?A(
annual return 周年报表；周年申报表；每年报税表格 vz_ZXy9Z
Annual Return Rules 《周年报表规则》 L7lRh=D
annual review of consumer prices 每年消费物价回顾 b_JW3l
annual roll-forward basis 逐年延展方式 %d\|a~p:
annual salary 年薪 xz$S5tgDQK
annual statement 年度报表；年度决算表 pD>^Dfd
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 d@72z r
annuitant 年金受益人 N JglONO
annuity 年金 )4P5i
b
annuity contract 年金合约 TGJ\f
annuity on human life 人寿年金 GI:$( <
antecedent debt 先前的债项 ?w[M{
ante-dated cheque 倒填日期支票 g6. =(je
anticipated expenditure 预期开支 >O{/%(9
anticipated net profit 预期纯利 Ag!#epi{0
anticipated revenue 预期收入 @GiR~bKZ
anti-inflation measure 反通货膨胀措施 S3k>34_%9
anti-inflationary stance 反通货膨胀立场 >%D=#}8l@
apparent deficit 表面赤字 Hf'yRKACj
apparent financial solvency 表面偿债能力 hoQ?8}r:
apparent partner 表面合伙人 5E+k}S]M$
application for personal assessment 个人入息课税申请书 r2*'5jk_
application of fund 资金应用 %Jpb& CEY
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 *G{Zo*2<
i
appointed actuary 委任精算师 '0xJp|[xVP
appointed auditor 委任核数师；委任审计师 &Tf R].
appointed trustee 委任的受托人 [,|Z<
appointer 委任人 H?
=D,
apportioned pro rata 按比例分摊 oEWx9c{~$
apportionment 分配；分摊 ew
n/@;E
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 YTc
o;5/
apportionment formula 分摊方程式 PUN.n
t
apportionment of estate duty 遗产税的分摊 -0)
So
appraisal 估价；评估 'd" \h#
appreciable growth 可观增长 [i '\d}
appreciable impact 显着影响 "p\XaClpz
appreciable increase 可观增长 p ? HODwZ
appreciation 增值；升值 .F~EQ %
appreciation against other currencies 相对其他货币升值 Lu~e^Ul
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 sKX%<n$
appreciation tax 增值税 %V$ujun`
appropriation 拨款；拨用；拨付 I k#>6
appropriation account 拨款帐目 8bX\^&N
Appropriation Bill 拨款法案 n]B)\D+V^
appropriation-in-aid system 补助拨款办法 Kup-O
u,
approved assets 核准资产 uK?T <3]'
approved basket stock 认可一篮子证券 [)gvP'
approved budget 核准预算 f-\l<o(
approved charitable donation 认可慈善捐款 tc{23Rf%
approved charitable institution 认可慈善机构 "z }bgy
approved currency 核准货币；认可货币 c3lfmTT6^
approved estimates 核准预算 Kg@9kJB
approved estimates of expenditure 核准开支预算 qvOBvUR}
approved overseas insurer 核准海外保险人 MjI}fs<
approved overseas trust company 核准海外信托公司 J<_&f_K0]
approved pooled investment fund 核准汇集投资基金 q\[31$i$
approved provident fund scheme 认可公积金计划 @T1 >%oi
approved provision 核准拨款 na
FZ<'t>&
approved redeemable share 核准可赎回股份 )`rC"N)
approved regional stock 认可地区性证券 %a/O7s 6
approved retirement scheme 认可退休金计划 Iw"?%k\U
approved subordinated loan 核准附属贷款 2|~& x~
arbitrage 套戥；套汇；套利 `bZ_=UAb
arbitrageur 套戥者；套汇者 q_f
v1U3
arbitrary amount 临时款项 {\t:{.F
A
arrangement 措施；安排；协定 #k=! >%+E
arrears 欠款 nWZrB s
_
arrears of pay 欠付薪酬 "0L@cOy
G
arrears of revenue 逾期未收税款；逾期未收的帐项 [j um q1
articles of association 组织章程；组织细则；组织章程细则 4PUM.%
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ? =IbiT
ascertainment of profit 确定利润 Us Qv!Cwu^
"Asia Clear" “亚洲结算系统”
