allotment 分配；配股 vxo iPqo
allotment notice 股份配售通知；配股通知 t$Z#zx X
allotment of shares 股份分配 g 9 ;}?h
allowable 可获宽免；免税的 9)QvJ87e@7
allowable business loss 可扣除的营业亏损 <Ep-aRI
allowable expenses 可扣税的支出 fD<3Tl8U0
allowance 免税额；津贴；备抵；准备金 4+`<' t]Q
allowance for debts 债项的免税额 56m|gZcC
allowance for depreciation by wear and tear 耗损折旧免税额 e}e\* BL
allowance for funeral expenses 殡殓费的免税额 ts Z r n
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 W<3nF5!
allowance for repairs and outgoings 修葺及支出方面的免税额 m(8t |~S
allowance to debtor 给债务人的津贴 QP?Z +P<
alteration of capital 资本更改 l
49)Cv/
alternate trustee 候补受托人 !_cT_
WHty
amalgamation 合并 cV5Lp4wY?
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 U&/Jh^Yy
ambit of charges 征税范围；收费范围 t HPC
amended valuation 经修订的估值 ? /~7\ '|Z
American Commodities Exchange 美国商品交易所 8_ns^6XK5p
American Express Bank Limited 美国运通银行 Kl$!_ $
American Stock Exchange 美国证券交易所 928szUo:
amortization 摊销 EpCUL@+
amount due from banks 存放银行同业的款项 d 7u"Z5 t
amount due from banks abroad 存放海外银行同业的款项 mD)_quz.sk
amount due from holding companies 控股公司欠款 $_ l@k=
amount due from local banks 存放本港银行同业的款项 1HBch]J
amount due to banks 银行同业的存款 ?(!$vqS`f(
amount due to banks abroad 海外银行同业的存款 2|#3rF
amount due to holding companies 控股公司存款 >"S'R 9t
amount due to local banks 本港银行同业的存款 Mx-,:a9}
amount due to outport banks 外埠银行同业的存款 Sj}@5 X6 C
amount for note issue 发行纸币的款额 oG5JJpLT
amount of bond 担保契据的款额 ab'
f:
amount of consideration 代价款额 }yU,
_:
amount of contribution 供款数额 Ni GK| Z
amount of indebtedness 负债款额
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amount of principal of the loan 贷款本金额 jpaY:fcF
amount of rates chargeable 应征差饷数额 z$`=7 afp
amount of share capital 股本额
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amount of sums assured 承保款额 kN;l@>
amount of variation 变动幅度 V D.p"F(]
amount of vote 拨款数额 }
CJQC
amount payable 应付款额 Zi 2 NgVF
amount receivable 应收款额 gNzQ"W=
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )D@1V=9,
analysis 分析 z8= Gc$w!
ancillary risk 附属风险 '\ dFhYs{*
annual account 周年帐目；周年帐目报表；年度决算；年结 *#frbV?;
annual accounting date 年结日期 p(~>u'c
annual allowance 每年免税额；年积金；年度津贴；年津 =[?2'riI
annual balance 年度余额 >&aFSL,f
annual disposable income 每年可动用收入 "a6
wd
annual estimates 周年预算 2:/'
annual fee 年费 ~c :e0
}
annual general meeting 周年大会 |z|5j!Nfh
annual growth rate 年增率；每年增长率 JQE^ bcr
annual long-term supplement 长期个案每年补助金 F1)Q#ThF\
annual pensionable emolument 可供计算退休金的年薪 mhp5}
annual report 年报 Uz\B^"i|
Annual Report on the Consumer Price Index 《消费物价指数年报》 FymA_Eq
annual return 周年报表；周年申报表；每年报税表格 Ot F{=7
Annual Return Rules 《周年报表规则》
z(> {"t<C
annual review of consumer prices 每年消费物价回顾 Yk:fV &]
annual roll-forward basis 逐年延展方式 0;3;Rs
annual salary 年薪 }vxb, [#
annual statement 年度报表；年度决算表 $ah, $B
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 }
` Q'!_`
annuitant 年金受益人 9.lS F
annuity 年金 } !& w<wR
annuity contract 年金合约 hn.9j "
annuity on human life 人寿年金 naXo < B
antecedent debt 先前的债项 z>
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ante-dated cheque 倒填日期支票 RV^2[Gdi
anticipated expenditure 预期开支 zV4%F"-
anticipated net profit 预期纯利 <=
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anticipated revenue 预期收入 LlR vm/
anti-inflation measure 反通货膨胀措施 }`IN5NdYp
anti-inflationary stance 反通货膨胀立场
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apparent deficit 表面赤字 q!""pr<n
apparent financial solvency 表面偿债能力 /pFg<
apparent partner 表面合伙人 LZM[Wg#
application for personal assessment 个人入息课税申请书 5
cx A,T
application of fund 资金应用 u$& 7fmZ
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 phbdV8$L
appointed actuary 委任精算师 Vs8os+
appointed auditor 委任核数师；委任审计师 :{LVS
nG
appointed trustee 委任的受托人 sG0cN;I]t
appointer 委任人 mh.0%
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apportioned pro rata 按比例分摊 _"a(vfl#
apportionment 分配；分摊 }&rf'E9
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "a5?cX;
apportionment formula 分摊方程式 {.H}+ @0
apportionment of estate duty 遗产税的分摊 T!pWU*aB
appraisal 估价；评估 [ G[HQ)A
appreciable growth 可观增长 W}WGg|ug
appreciable impact 显着影响 2[9hl@=%
appreciable increase 可观增长 w^p
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appreciation 增值；升值 qp
appreciation against other currencies 相对其他货币升值 {NKDmeg:D
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 E^1uZI\z
appreciation tax 增值税 /%Rz`}
appropriation 拨款；拨用；拨付 VV?+q)
appropriation account 拨款帐目 Y$Js5K@F
Appropriation Bill 拨款法案 A7+eWg{
appropriation-in-aid system 补助拨款办法 -q( ,}/Xf
approved assets 核准资产 i layU
approved basket stock 认可一篮子证券 > g8;x#
approved budget 核准预算 ^%#v
A S
approved charitable donation 认可慈善捐款 2y
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approved charitable institution 认可慈善机构 rA8neO)
approved currency 核准货币；认可货币 k2<VUeW5
approved estimates 核准预算
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approved estimates of expenditure 核准开支预算 ',kYZ ay
approved overseas insurer 核准海外保险人 (IIOKx _
approved overseas trust company 核准海外信托公司 f Nm
Sx
approved pooled investment fund 核准汇集投资基金 /Kwo^Q{
approved provident fund scheme 认可公积金计划 L;fhJ~ r
approved provision 核准拨款 AJ^9[j }
approved redeemable share 核准可赎回股份 b,KQG|k
approved regional stock 认可地区性证券 kIrME:
approved retirement scheme 认可退休金计划 m, Q<4'
approved subordinated loan 核准附属贷款 F FR_1V f
arbitrage 套戥；套汇；套利 GL nj& Ve
arbitrageur 套戥者；套汇者 V2i*PK
X
arbitrary amount 临时款项 o8
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arrangement 措施；安排；协定 '<>pz<c
arrears 欠款 ]#j ]yGV
arrears of pay 欠付薪酬 *1ku2e]z
arrears of revenue 逾期未收税款；逾期未收的帐项 u{ JAC!
articles of association 组织章程；组织细则；组织章程细则 {/XzIO O;b
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]*%0CDY6`N
ascertainment of profit 确定利润 7$Bq.Lc#z
"Asia Clear" “亚洲结算系统”
