allotment 分配；配股 *y $CDv
allotment notice 股份配售通知；配股通知 /zr)9LQY0
allotment of shares 股份分配 +}:2DXy@
allowable 可获宽免；免税的 fZ^ad1 o
allowable business loss 可扣除的营业亏损 m9 ]Ge]
allowable expenses 可扣税的支出 c0w1
N]+Ne
allowance 免税额；津贴；备抵；准备金 Hw6 2'%
allowance for debts 债项的免税额 ZS`Kj(D
allowance for depreciation by wear and tear 耗损折旧免税额 QIJ/'72
allowance for funeral expenses 殡殓费的免税额 ^upd:q
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @x;(yqOb
allowance for repairs and outgoings 修葺及支出方面的免税额 {<#b@=G
allowance to debtor 给债务人的津贴
8-cuaa
alteration of capital 资本更改 c ` .BN(
alternate trustee 候补受托人 FIu^Qd
amalgamation 合并 : )kHXOb.
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 n-,mC /4
ambit of charges 征税范围；收费范围 {M= *>P]E
amended valuation 经修订的估值 v yt|x 5
American Commodities Exchange 美国商品交易所 OKk" S_`
American Express Bank Limited 美国运通银行 tCA0H\' ;
American Stock Exchange 美国证券交易所 Vock19P
amortization 摊销 bQ&%6'ck
amount due from banks 存放银行同业的款项 C~. T[Mlu
amount due from banks abroad 存放海外银行同业的款项
AsvH@\\
amount due from holding companies 控股公司欠款 Md8<IFi9]Q
amount due from local banks 存放本港银行同业的款项 0F%?< :
&
amount due to banks 银行同业的存款 `tXd?E/e
amount due to banks abroad 海外银行同业的存款 8U7d d[
amount due to holding companies 控股公司存款 z\?<j%e!t
amount due to local banks 本港银行同业的存款 /}iBrMD{[
amount due to outport banks 外埠银行同业的存款 ]v?
jfy
amount for note issue 发行纸币的款额 " " _B3'
amount of bond 担保契据的款额 `0MQL@B
amount of consideration 代价款额 7@m+ y
amount of contribution 供款数额 koE]\B2A6
amount of indebtedness 负债款额 SUW=-M
amount of principal of the loan 贷款本金额 Q
(" 4R
amount of rates chargeable 应征差饷数额 '$J M2 u
amount of share capital 股本额 5g$>J)Ry
amount of sums assured 承保款额 vo2G Fo
amount of variation 变动幅度 H$pgz
NL
amount of vote 拨款数额 EWv[Sp
amount payable 应付款额 @D `j
amount receivable 应收款额 WT3g31
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4^d).{&X
analysis 分析 _}T )\o
ancillary risk 附属风险 U6y`:G; .
annual account 周年帐目；周年帐目报表；年度决算；年结 [F(iV[n%
annual accounting date 年结日期 #h MkajG
annual allowance 每年免税额；年积金；年度津贴；年津 |2rOV&@l9
annual balance 年度余额 B7 'yc`)H
annual disposable income 每年可动用收入 z<0/#OP'
annual estimates 周年预算 ]!a? Lr
annual fee 年费 6BM$u v4
annual general meeting 周年大会 K@
&;f( Y
annual growth rate 年增率；每年增长率 Pf?15POg&B
annual long-term supplement 长期个案每年补助金 aygK$.wos
annual pensionable emolument 可供计算退休金的年薪 E\ cX
annual report 年报 `R -?+76?
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^62I 5k/u
annual return 周年报表；周年申报表；每年报税表格 >J_ P[v
Annual Return Rules 《周年报表规则》 Q0,eE:
annual review of consumer prices 每年消费物价回顾 T=@Ygj k
annual roll-forward basis 逐年延展方式 I:YgKs)[
annual salary 年薪 #v9+9X`1L
annual statement 年度报表；年度决算表 {K?e6-N(z
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 ?FV%e
annuitant 年金受益人 mG0_&'"YIG
annuity 年金 `>)pqI%L[g
annuity contract 年金合约 P:3o}CB1I
annuity on human life 人寿年金 #uCfXJ-
antecedent debt 先前的债项 "}H2dn2n
ante-dated cheque 倒填日期支票 >B*zz j
anticipated expenditure 预期开支 `0!% jz=
anticipated net profit 预期纯利 Ai5+ ;8z+
anticipated revenue 预期收入 )e6sg]#
anti-inflation measure 反通货膨胀措施 q9a6s {,
anti-inflationary stance 反通货膨胀立场 Bq A_C W
apparent deficit 表面赤字 FT-=^VA\
apparent financial solvency 表面偿债能力 =En1?3?
apparent partner 表面合伙人 &!M6{O=~
application for personal assessment 个人入息课税申请书 #YK3Ogb,
application of fund 资金应用 3*(><<ZC
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 HEhBOER?
appointed actuary 委任精算师 &n0Ag]$P
appointed auditor 委任核数师；委任审计师 ?U1Nm~'UZ
appointed trustee 委任的受托人 >$=l;jO`n
appointer 委任人 eIN0
T;1T
apportioned pro rata 按比例分摊 aH8]$e8_,\
apportionment 分配；分摊 p1mAoVxR
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +RkXe;
q
apportionment formula 分摊方程式 yT='V1
apportionment of estate duty 遗产税的分摊 :C,}DyZy
appraisal 估价；评估 Fzy#!^9Nu
appreciable growth 可观增长 =U8+1b
appreciable impact 显着影响 =ReS
lt
appreciable increase 可观增长 pqju@FD *
appreciation 增值；升值 * !3qO^b?
appreciation against other currencies 相对其他货币升值 k5+ Fxf
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 HNlW.y"
appreciation tax 增值税 [ UB*39D7
appropriation 拨款；拨用；拨付 nHp$5|r<
appropriation account 拨款帐目 'SrDc'?
Appropriation Bill 拨款法案 Xh/BVg7$
appropriation-in-aid system 补助拨款办法 t"e %'dFv
approved assets 核准资产 ];N/KHeZ
approved basket stock 认可一篮子证券 Z
J1@z.
approved budget 核准预算 ZW@cw }
approved charitable donation 认可慈善捐款 _?$w8 S%
approved charitable institution 认可慈善机构 cjd-B :l
approved currency 核准货币；认可货币 M &H,`gm
approved estimates 核准预算 }ov>b2H#<
approved estimates of expenditure 核准开支预算 G{Uqp'=G
approved overseas insurer 核准海外保险人 LCq1F(q
approved overseas trust company 核准海外信托公司 mC?}:W M@
approved pooled investment fund 核准汇集投资基金 F"3'~ 6
approved provident fund scheme 认可公积金计划 fGe"1MfU
approved provision 核准拨款 h,b_8g{!
approved redeemable share 核准可赎回股份 w"O;: `|n
approved regional stock 认可地区性证券 5~E {bW$
approved retirement scheme 认可退休金计划 (|3?wX'2U
approved subordinated loan 核准附属贷款
`A o"fRv#
arbitrage 套戥；套汇；套利 w]V684[>
arbitrageur 套戥者；套汇者 ejbtdU8N<
arbitrary amount 临时款项 "1%k"+&
arrangement 措施；安排；协定 Ea0EG> Y
arrears 欠款 Y/pK
arrears of pay 欠付薪酬 u
bZ`Y$
arrears of revenue 逾期未收税款；逾期未收的帐项 6 wXy;!2
articles of association 组织章程；组织细则；组织章程细则 ) M(//jX
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 aQzmobleep
ascertainment of profit 确定利润 G(t &(t`[
"Asia Clear" “亚洲结算系统”
