allotment 分配；配股 o# xg:m_py
allotment notice 股份配售通知；配股通知 ~ n^G<iXLp
allotment of shares 股份分配 #(
sNk,^Ax
allowable 可获宽免；免税的 DME?kh>7
allowable business loss 可扣除的营业亏损 {z /^X<T
allowable expenses 可扣税的支出 nV3
7`
I
allowance 免税额；津贴；备抵；准备金 .4<U*X
kt
allowance for debts 债项的免税额 1Wk
EPj,
allowance for depreciation by wear and tear 耗损折旧免税额 9ET+k(wI@
allowance for funeral expenses 殡殓费的免税额 <aaDW
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ?=!XhU
.
allowance for repairs and outgoings 修葺及支出方面的免税额 %^=!s
allowance to debtor 给债务人的津贴 P\4tK<P|
alteration of capital 资本更改 ^<\} Y
alternate trustee 候补受托人 3DAGW"F
amalgamation 合并 J,G9m4Z7
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 b8Rh|"J)d
ambit of charges 征税范围；收费范围 % Z [/U
amended valuation 经修订的估值 cIvYfgIo9
American Commodities Exchange 美国商品交易所 TucAs 0-bF
American Express Bank Limited 美国运通银行 Ig3(|{R
American Stock Exchange 美国证券交易所 {[5L96RH%
amortization 摊销 CQ
Hp4
_
amount due from banks 存放银行同业的款项 d
?M!acB
amount due from banks abroad 存放海外银行同业的款项 +;* (a3 Gp
amount due from holding companies 控股公司欠款 0BB @ E(*
amount due from local banks 存放本港银行同业的款项 %s2"W~
amount due to banks 银行同业的存款 $U1 kP?pR
amount due to banks abroad 海外银行同业的存款 mBZ Dl4 '
amount due to holding companies 控股公司存款 DRW.NL o
amount due to local banks 本港银行同业的存款 $SzCVWS
amount due to outport banks 外埠银行同业的存款 @zynq
h
amount for note issue 发行纸币的款额 Zng` oFD
amount of bond 担保契据的款额 SxZ^ "\H
amount of consideration 代价款额 I?Jii8|W9
amount of contribution 供款数额 GHJ=-9{YL
amount of indebtedness 负债款额 Ui |a}`c
amount of principal of the loan 贷款本金额 fuD1U}c
amount of rates chargeable 应征差饷数额 ^ wF@6e7/&
amount of share capital 股本额 cL)rjty2
amount of sums assured 承保款额 [du>ff
amount of variation 变动幅度 !@Sf>DM "
amount of vote 拨款数额 to!W={S<ol
amount payable 应付款额 <,pLW~2-"
amount receivable 应收款额 re M
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 PyT}}UKj:
analysis 分析 X c2B 2c
ancillary risk 附属风险 aY[ 0A_
annual account 周年帐目；周年帐目报表；年度决算；年结 i9\\evJs
annual accounting date 年结日期 jqGo-C~
annual allowance 每年免税额；年积金；年度津贴；年津 ^?X ^+
annual balance 年度余额 @ oz&
annual disposable income 每年可动用收入 Q)6wk Y+!
annual estimates 周年预算 sL7`=a .&T
annual fee 年费 C *s0r;
annual general meeting 周年大会 sM fFm@\ N
annual growth rate 年增率；每年增长率 { 1@4}R4
annual long-term supplement 长期个案每年补助金 'hlB;z|T
annual pensionable emolument 可供计算退休金的年薪 o;VkoYV
annual report 年报 {|5$1v
Annual Report on the Consumer Price Index 《消费物价指数年报》 {{]=zt|69
annual return 周年报表；周年申报表；每年报税表格 cUZ! ;
*
Annual Return Rules 《周年报表规则》 o ?va#/fk
annual review of consumer prices 每年消费物价回顾 1&% d
annual roll-forward basis 逐年延展方式 ^KZAYB9C
annual salary 年薪 dx13vZ 3[U
annual statement 年度报表；年度决算表 }&(E#*>x
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 3
8U5^`
annuitant 年金受益人 XJJ[F|k~
annuity 年金 |.8d,!5w}
annuity contract 年金合约 GIC"-l1\
annuity on human life 人寿年金 urrO1
antecedent debt 先前的债项 \ L9?69B~
ante-dated cheque 倒填日期支票 #U$ YZ#B
anticipated expenditure 预期开支 Y*kh$E%<#
anticipated net profit 预期纯利 !k:z Ljtp
anticipated revenue 预期收入 ?K4.L?D#J
anti-inflation measure 反通货膨胀措施 vz yN c'
anti-inflationary stance 反通货膨胀立场 P )t]b S
apparent deficit 表面赤字 [/AdeR
apparent financial solvency 表面偿债能力 EFRZ% Y
apparent partner 表面合伙人 co<2e#p;
application for personal assessment 个人入息课税申请书 ) 'j_D<
application of fund 资金应用 7#Uz*G\iZ
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 [>$\s=` h
appointed actuary 委任精算师 r;cI}'
appointed auditor 委任核数师；委任审计师 )
]/i
appointed trustee 委任的受托人 u+mjguIv
appointer 委任人 8Fd1;
G6
apportioned pro rata 按比例分摊 +H
[}T ]
apportionment 分配；分摊 s<Ex" +
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^I(oy.6?=p
apportionment formula 分摊方程式 %Ye)8+-
apportionment of estate duty 遗产税的分摊 *`+<x
appraisal 估价；评估 L876$
appreciable growth 可观增长 {WYu 0J@
appreciable impact 显着影响 6z9R1 & ~%
appreciable increase 可观增长 <OR.q
appreciation 增值；升值 &547`*
appreciation against other currencies 相对其他货币升值 K-2o9No?j`
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]k'#g Z$
appreciation tax 增值税 <pTQpU
appropriation 拨款；拨用；拨付 ch0oFc$
appropriation account 拨款帐目 aPD?Bh>JU
Appropriation Bill 拨款法案 ~t{D5#LVHa
appropriation-in-aid system 补助拨款办法 ]5} -y3
approved assets 核准资产 3}> :
approved basket stock 认可一篮子证券 t4f
(Y,v
approved budget 核准预算 z'?7]C2b
approved charitable donation 认可慈善捐款 Mvy6"Q:
approved charitable institution 认可慈善机构 iUeV5cB
approved currency 核准货币；认可货币 C<[d
approved estimates 核准预算 0kU3my]
approved estimates of expenditure 核准开支预算 OwG6i|q
approved overseas insurer 核准海外保险人 G0I~&?nDa
approved overseas trust company 核准海外信托公司 yxaT7Oqh%
approved pooled investment fund 核准汇集投资基金 x[vp oB+c
approved provident fund scheme 认可公积金计划 <O \tC81
approved provision 核准拨款 & K5C= ]4
approved redeemable share 核准可赎回股份 ki;!WhF~
approved regional stock 认可地区性证券 iE iu%T>
approved retirement scheme 认可退休金计划 M|/oFV
approved subordinated loan 核准附属贷款 Z"6 2#VM
arbitrage 套戥；套汇；套利 rQ`\JE&`
arbitrageur 套戥者；套汇者 A# v|@sul
arbitrary amount 临时款项 ZhhI@_sz
arrangement 措施；安排；协定 &_"ORqn &
arrears 欠款 ad" 'O]
arrears of pay 欠付薪酬 FX % t
arrears of revenue 逾期未收税款；逾期未收的帐项 ~hS3*\^~M
articles of association 组织章程；组织细则；组织章程细则 %==G+S{
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 %*$5!;
ascertainment of profit 确定利润 bH'S.RWp=
"Asia Clear" “亚洲结算系统”
