allotment 分配；配股 m7^f% <l
allotment notice 股份配售通知；配股通知 6{6hz 8
allotment of shares 股份分配 k L DpZ{
allowable 可获宽免；免税的 _d 6'f8[&
allowable business loss 可扣除的营业亏损 CcQc!`YC
allowable expenses 可扣税的支出 t4oD> =,92
allowance 免税额；津贴；备抵；准备金 Z@s[8wrmPl
allowance for debts 债项的免税额 Ar<5UnT
allowance for depreciation by wear and tear 耗损折旧免税额 a3 }V/MY
allowance for funeral expenses 殡殓费的免税额 f2e;N[D
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 SJ]6_4=y*
allowance for repairs and outgoings 修葺及支出方面的免税额 9"#C%~ = +
allowance to debtor 给债务人的津贴 ,7d/KJ^ 7
alteration of capital 资本更改
lie ,A
alternate trustee 候补受托人 v>keZZOs
amalgamation 合并 b-ss^UL
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3)Wf BvG
ambit of charges 征税范围；收费范围 lTC0kh
amended valuation 经修订的估值 {py%-W
American Commodities Exchange 美国商品交易所 %SC Jmn2
American Express Bank Limited 美国运通银行 xt|^~~ /
American Stock Exchange 美国证券交易所 LDQ,SS,
amortization 摊销 u\ _yjv#
amount due from banks 存放银行同业的款项 X P)^81i|
amount due from banks abroad 存放海外银行同业的款项 c F
5|Pf
amount due from holding companies 控股公司欠款 e,|gr"$/
amount due from local banks 存放本港银行同业的款项 uH*6@aYPo
amount due to banks 银行同业的存款 >@7$=Y>D
amount due to banks abroad 海外银行同业的存款 ].s;Yxz
amount due to holding companies 控股公司存款 H=@KlSC ^
amount due to local banks 本港银行同业的存款 x=cucZ
amount due to outport banks 外埠银行同业的存款 hJ(vDv%
amount for note issue 发行纸币的款额 U~D~C~\2;
amount of bond 担保契据的款额 W yM
1s+@
amount of consideration 代价款额 q= pRe-{
amount of contribution 供款数额 y"yo\IDW
amount of indebtedness 负债款额 JOuyEPy
amount of principal of the loan 贷款本金额 =!t ;e~^8]
amount of rates chargeable 应征差饷数额 P4@`C{F5m
amount of share capital 股本额 ?9t4>xKn
amount of sums assured 承保款额 1
tO slP@
amount of variation 变动幅度 J$}]p
amount of vote 拨款数额 H^|TV]^;N
amount payable 应付款额 yx
Om =V
amount receivable 应收款额 4Kch=jt4#
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 x/?ET1iGt
analysis 分析 KRL.TLgq)
ancillary risk 附属风险 ?K gb-bXB
annual account 周年帐目；周年帐目报表；年度决算；年结 TVcA%]y{;
annual accounting date 年结日期 ?# w} S%
annual allowance 每年免税额；年积金；年度津贴；年津 HF0G=U}i
annual balance 年度余额 Go{,<
gm
annual disposable income 每年可动用收入 |RL#BKC`
annual estimates 周年预算 Jw _>I
annual fee 年费 a
U\|ZCH\]
annual general meeting 周年大会 %>$<s<y
annual growth rate 年增率；每年增长率 _Z(t**Zh6y
annual long-term supplement 长期个案每年补助金 Wh i#Ii~
annual pensionable emolument 可供计算退休金的年薪 (ODwd N7;
annual report 年报 !p+54w\ 2
Annual Report on the Consumer Price Index 《消费物价指数年报》 KAnV%j
annual return 周年报表；周年申报表；每年报税表格 s $Vv
Annual Return Rules 《周年报表规则》 ]qqg EZ1!Y
annual review of consumer prices 每年消费物价回顾 ?=9'?K/~a
annual roll-forward basis 逐年延展方式 %g@?.YxjT
annual salary 年薪 k QmkS^R
annual statement 年度报表；年度决算表 =sk[I0W
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# E&,^@M
annuitant 年金受益人 =dPokLXn
annuity 年金 vS\ 2zwb}
annuity contract 年金合约 vu0Ue
annuity on human life 人寿年金 Ms|c" ?se
antecedent debt 先前的债项 ketp9}u
ante-dated cheque 倒填日期支票 ES4Wtc)&
anticipated expenditure 预期开支 At J{ d^
anticipated net profit 预期纯利 Ysu\CZGX
anticipated revenue 预期收入 [eD0L7 1[
anti-inflation measure 反通货膨胀措施 #V rIU8Q7'
anti-inflationary stance 反通货膨胀立场 At \(/Z y
apparent deficit 表面赤字 EQ
273sdK
apparent financial solvency 表面偿债能力 o{y}c->
apparent partner 表面合伙人 67iI wY*8'
application for personal assessment 个人入息课税申请书 ~uc7R/3ss
application of fund 资金应用 / -p!|T}w
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~+9/;n
appointed actuary 委任精算师 MoFM'a9
appointed auditor 委任核数师；委任审计师 2yK">xYY@
appointed trustee 委任的受托人 Y]SF0 :v!n
appointer 委任人 qf( mJlU
apportioned pro rata 按比例分摊 @F 5Af/
apportionment 分配；分摊 ;+wB!/k,
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _H]^7`;
apportionment formula 分摊方程式 hiS|&5
#
apportionment of estate duty 遗产税的分摊 ]$ "eGHX
appraisal 估价；评估 ` sKyvPtG
appreciable growth 可观增长 M,fL(b; 2
appreciable impact 显着影响 ) bF l-
appreciable increase 可观增长 (j'\h/
appreciation 增值；升值 %(6IaqJ[
appreciation against other currencies 相对其他货币升值 F_*']: p
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 V^,gpTyv*
appreciation tax 增值税 fF)Q;~_VA
appropriation 拨款；拨用；拨付 /i"hViCrlG
appropriation account 拨款帐目 '<o3x$6
*
Appropriation Bill 拨款法案 /Q3>w -h
appropriation-in-aid system 补助拨款办法 =#u4^%i)
approved assets 核准资产 Q !P%duO
approved basket stock 认可一篮子证券 n>}Y@{<]/
approved budget 核准预算 ==[(Mn,%d
approved charitable donation 认可慈善捐款 b11I $b
#
approved charitable institution 认可慈善机构 NVb}uH*i
approved currency 核准货币；认可货币 eS!].
.%y
approved estimates 核准预算 OV]xo8a;
approved estimates of expenditure 核准开支预算
RU ~na/3
approved overseas insurer 核准海外保险人 2?~nA2+vm
approved overseas trust company 核准海外信托公司 8@rYT5e3c
approved pooled investment fund 核准汇集投资基金 bJ_rU35s>
approved provident fund scheme 认可公积金计划 NwF"Zh5eMW
approved provision 核准拨款 m ~&
approved redeemable share 核准可赎回股份 t,9+G<)>H
approved regional stock 认可地区性证券 v8-My1toV
approved retirement scheme 认可退休金计划 >B{qPrm I
approved subordinated loan 核准附属贷款 XKTDBaON
arbitrage 套戥；套汇；套利 qO"QSSbZqQ
arbitrageur 套戥者；套汇者 ~5HT _B U=
arbitrary amount 临时款项 "IU}>y>J
arrangement 措施；安排；协定 t +KW=eW
arrears 欠款 uJ2ZHrJ
arrears of pay 欠付薪酬 y
tY\ &m
arrears of revenue 逾期未收税款；逾期未收的帐项 9&*
7+!
articles of association 组织章程；组织细则；组织章程细则 zdwQpB,+^
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 U:*rlA@_.
ascertainment of profit 确定利润 4C`RxQJM
"Asia Clear" “亚洲结算系统”
