allotment 分配；配股 Qz#By V:
allotment notice 股份配售通知；配股通知 ?_Z -} f
allotment of shares 股份分配 }^ ,D~b-nB
allowable 可获宽免；免税的 E5M/XW \E6
allowable business loss 可扣除的营业亏损 o5NmNOXm
allowable expenses 可扣税的支出 dnU-v7k,{
allowance 免税额；津贴；备抵；准备金 C49\'1\6
allowance for debts 债项的免税额 9F fam#
allowance for depreciation by wear and tear 耗损折旧免税额 iae NY;T
allowance for funeral expenses 殡殓费的免税额 Zd>sdS`#r
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 fe98 Y-e
allowance for repairs and outgoings 修葺及支出方面的免税额 K4<"XF1A:
allowance to debtor 给债务人的津贴 #]tDxZ]
6
alteration of capital 资本更改 h%ys: :\zF
alternate trustee 候补受托人 ] h(Iun
amalgamation 合并 R^o535pozc
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4oiE@y&{4
ambit of charges 征税范围；收费范围 :VZS7$5
amended valuation 经修订的估值 jg IG";:Q
American Commodities Exchange 美国商品交易所 pka^7OWyN
American Express Bank Limited 美国运通银行 rSJ!vQo
Cb
American Stock Exchange 美国证券交易所 n-cI~Ax+4
amortization 摊销 *YvtT (Gt
amount due from banks 存放银行同业的款项 az0=jou<Zl
amount due from banks abroad 存放海外银行同业的款项 $) "\N
amount due from holding companies 控股公司欠款
< KU 0K
amount due from local banks 存放本港银行同业的款项 eTvjo(Lvx
amount due to banks 银行同业的存款 vjx'yh|
amount due to banks abroad 海外银行同业的存款 jc
Mn
amount due to holding companies 控股公司存款
6dr 'nP
amount due to local banks 本港银行同业的存款 Y $v #>w_M
amount due to outport banks 外埠银行同业的存款 p7;K] AW
amount for note issue 发行纸币的款额 c-XO}\?
amount of bond 担保契据的款额 ZY `9
amount of consideration 代价款额 |7c],SHm
amount of contribution 供款数额 E2>{ se Z
amount of indebtedness 负债款额 {] ]%0!n\
amount of principal of the loan 贷款本金额 C78g|n{
amount of rates chargeable 应征差饷数额 DPxx9lN_rx
amount of share capital 股本额 pxTtV g.
amount of sums assured 承保款额 e72Fz#<q
amount of variation 变动幅度 bTimJp
[b
amount of vote 拨款数额 ,5;M(f t#
amount payable 应付款额 hHJvLs>^
amount receivable 应收款额 +d\o|}c
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 `~)?OTzU#
analysis 分析 <PDCM8
ancillary risk 附属风险 :a;F3N J
annual account 周年帐目；周年帐目报表；年度决算；年结 0 q"4\#4l
annual accounting date 年结日期 q< q IT
annual allowance 每年免税额；年积金；年度津贴；年津 D r(0w{5
annual balance 年度余额 JT0j2_*Rr
annual disposable income 每年可动用收入 )
~=pt&+
annual estimates 周年预算 lOVcXAe}
annual fee 年费 q@bye4Ry%W
annual general meeting 周年大会 V_J0I*Qa4
annual growth rate 年增率；每年增长率 azv173XZ
annual long-term supplement 长期个案每年补助金 _D {A ` z
annual pensionable emolument 可供计算退休金的年薪 Gku qe3
annual report 年报 G|Et'k.F4
Annual Report on the Consumer Price Index 《消费物价指数年报》 V*\hGNV
annual return 周年报表；周年申报表；每年报税表格 I sI5c
Annual Return Rules 《周年报表规则》 .4%z$(+6
annual review of consumer prices 每年消费物价回顾 D}y W:Pi'
annual roll-forward basis 逐年延展方式 EO)J MV?6
annual salary 年薪 90W= v*
annual statement 年度报表；年度决算表 vK)'3
%
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 yk?bz
annuitant 年金受益人 aJ(/r.1G
annuity 年金 C;m"W5+
annuity contract 年金合约 gW~T{+ f
annuity on human life 人寿年金 qBBC nT
antecedent debt 先前的债项 {FvFah
ante-dated cheque 倒填日期支票 rt*x[5<
anticipated expenditure 预期开支 b&[".ibN1
anticipated net profit 预期纯利 CHKhJ v3+4
anticipated revenue 预期收入 .
|[{$&B
anti-inflation measure 反通货膨胀措施 &B(z**+9
anti-inflationary stance 反通货膨胀立场 ~
q-Z-MA
apparent deficit 表面赤字 r=n{3o+
apparent financial solvency 表面偿债能力 6o#/[T
z
apparent partner 表面合伙人 ?3BcjD0
application for personal assessment 个人入息课税申请书 5]Rbzg2t
application of fund 资金应用 >b2!&dm
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 }X{rE|@
appointed actuary 委任精算师 o664b$5nsI
appointed auditor 委任核数师；委任审计师 8C3oi&av/{
appointed trustee 委任的受托人 BQ Pmo1B
appointer 委任人 uluAqDz`
apportioned pro rata 按比例分摊 fVn4=d6X
apportionment 分配；分摊 LMoZ
I0)x
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 F@Sk=l(
apportionment formula 分摊方程式 2 @tnOs(*
apportionment of estate duty 遗产税的分摊 5T#v &
appraisal 估价；评估 O`
y3H lc
appreciable growth 可观增长
M99ku'
appreciable impact 显着影响 %htI!b+"@
appreciable increase 可观增长 N
0S^{ j,i
appreciation 增值；升值 0`S
{>G
appreciation against other currencies 相对其他货币升值 Qg/FFn^Kg*
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 DehjV6t
appreciation tax 增值税 f1aZnl
appropriation 拨款；拨用；拨付 o.!o4&W H
appropriation account 拨款帐目 MBt\"b# t
Appropriation Bill 拨款法案 As46:< !2
appropriation-in-aid system 补助拨款办法 W_M#Gi/ AL
approved assets 核准资产 &qg6^&
approved basket stock 认可一篮子证券 aH. "|
*.
approved budget 核准预算 gV.? Myy
approved charitable donation 认可慈善捐款 rB ". !b
approved charitable institution 认可慈善机构 GxzO|vFQ
approved currency 核准货币；认可货币 2ul
8]=
approved estimates 核准预算
x$-kw{N
approved estimates of expenditure 核准开支预算 Cl&mz1Y;]1
approved overseas insurer 核准海外保险人 bss2<mqlH
approved overseas trust company 核准海外信托公司 cS%dTrfo
approved pooled investment fund 核准汇集投资基金 [voZ=+/
approved provident fund scheme 认可公积金计划 '/xynk%)xw
approved provision 核准拨款 F62 uDyY
approved redeemable share 核准可赎回股份 qj _0
td$
approved regional stock 认可地区性证券 }
TU
r96
approved retirement scheme 认可退休金计划 v ) O0i2
approved subordinated loan 核准附属贷款 F 6sQeU
arbitrage 套戥；套汇；套利 KE,.Evyu=
arbitrageur 套戥者；套汇者 =i vlS
arbitrary amount 临时款项
n}a`|Nbk
arrangement 措施；安排；协定 @LOfqQ$FE
arrears 欠款 ftRFG
arrears of pay 欠付薪酬
U3&GRY|##
arrears of revenue 逾期未收税款；逾期未收的帐项 |c0^7vrC
articles of association 组织章程；组织细则；组织章程细则 ~B{08%|oK
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 t >"`rc
g
ascertainment of profit 确定利润 8:& ! F`o
"Asia Clear" “亚洲结算系统”
