allotment 分配；配股 Z/e[$xT <
allotment notice 股份配售通知；配股通知 J
p0j
allotment of shares 股份分配 RAxp2uif
allowable 可获宽免；免税的 U\"FYTC
allowable business loss 可扣除的营业亏损 *Oh]I|?
allowable expenses 可扣税的支出 z&.F YGq}
allowance 免税额；津贴；备抵；准备金 lB G"
COu
allowance for debts 债项的免税额 ,esUls'nz'
allowance for depreciation by wear and tear 耗损折旧免税额 W)odaab7
allowance for funeral expenses 殡殓费的免税额 >
H]|R }h
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *!}bU`
allowance for repairs and outgoings 修葺及支出方面的免税额 )u=a+T
allowance to debtor 给债务人的津贴 ,e*WJh8k[
alteration of capital 资本更改 u$(XZ;Jg
alternate trustee 候补受托人 ~8lB#NuN
amalgamation 合并 t8 ~isuiK
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 H+N6 VVnO
ambit of charges 征税范围；收费范围 , #(k|Zztc
amended valuation 经修订的估值 R)]+>M-.
American Commodities Exchange 美国商品交易所 mk3,ke8
American Express Bank Limited 美国运通银行 Okd7ua-f
American Stock Exchange 美国证券交易所 IG8I<+< o
amortization 摊销 f(c#1AJE53
amount due from banks 存放银行同业的款项 42PA?^xPw
amount due from banks abroad 存放海外银行同业的款项 }I~)o!N%7
amount due from holding companies 控股公司欠款 R& HkWe
amount due from local banks 存放本港银行同业的款项 ~HUO$*U4<
amount due to banks 银行同业的存款 zi+NQOhR
amount due to banks abroad 海外银行同业的存款 |u ^~Z-.
amount due to holding companies 控股公司存款 \~>7n'd ]
amount due to local banks 本港银行同业的存款 GrM`\MIO
amount due to outport banks 外埠银行同业的存款 S@WT;Q2Z
amount for note issue 发行纸币的款额 !<5Wi)*
amount of bond 担保契据的款额 <im<0;i&e
amount of consideration 代价款额 f;3k Yh^4
amount of contribution 供款数额 %$+bO/f
amount of indebtedness 负债款额 yO J|t#
amount of principal of the loan 贷款本金额 4{ED~w|
amount of rates chargeable 应征差饷数额
4{D^ 4G
amount of share capital 股本额 eeOG(@@o(
amount of sums assured 承保款额 ,+'VQa"]
amount of variation 变动幅度 VO7&<Y}{x
amount of vote 拨款数额 %u*H No
amount payable 应付款额 5Ln !>,
amount receivable 应收款额 I=4G+h5p
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 T $o;PJc
analysis 分析 &v/R-pz
ancillary risk 附属风险 U %aDkC+M
annual account 周年帐目；周年帐目报表；年度决算；年结 ce1U}">11
annual accounting date 年结日期 V`"Cd?R0 Z
annual allowance 每年免税额；年积金；年度津贴；年津 xc1-( $Q,
annual balance 年度余额 'F^"+Xi
annual disposable income 每年可动用收入 J L2g!n=
K
annual estimates 周年预算 HurF4IsHk
annual fee 年费 m=D9V-P
annual general meeting 周年大会 m/aA
q8
annual growth rate 年增率；每年增长率 cwI3
ANV
annual long-term supplement 长期个案每年补助金 S1_ ):JvV
annual pensionable emolument 可供计算退休金的年薪 &bCk`]j:
annual report 年报 ~4`3p= $
Annual Report on the Consumer Price Index 《消费物价指数年报》
lN[ #+n
annual return 周年报表；周年申报表；每年报税表格 g"X!&$ &
Annual Return Rules 《周年报表规则》 Q6%Pp_$k
annual review of consumer prices 每年消费物价回顾 O|0,=
5
annual roll-forward basis 逐年延展方式 Jr,**,wA
annual salary 年薪 '],G!U(
annual statement 年度报表；年度决算表 C9nCSbGMY{
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 !+3nlG4cw
annuitant 年金受益人 (Cbm*VL
annuity 年金 (*V
:{_r
annuity contract 年金合约 ?2Sm
f
annuity on human life 人寿年金 c^}DBvG,
antecedent debt 先前的债项 - @mcu{&
ante-dated cheque 倒填日期支票 OBnvY2)Ri
anticipated expenditure 预期开支 8 >!-|VSn
anticipated net profit 预期纯利 !~ZAm3GwL
anticipated revenue 预期收入 OT}P0
~4s
anti-inflation measure 反通货膨胀措施 @6{F4
anti-inflationary stance 反通货膨胀立场 hU 5_ dV
apparent deficit 表面赤字 3ZX#6*(}2
apparent financial solvency 表面偿债能力 3F {R$M}
apparent partner 表面合伙人 >$;,1N $bd
application for personal assessment 个人入息课税申请书 *4[P$k$7
application of fund 资金应用
{R5_=M G
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 rVDOco+w
appointed actuary 委任精算师 + pbP;zu
appointed auditor 委任核数师；委任审计师 DWk2=cO
appointed trustee 委任的受托人 g ~>nT>
6
appointer 委任人 muIJeQ.C
apportioned pro rata 按比例分摊 FdS'0#$
apportionment 分配；分摊 D
#C\| E:
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8l>YpS*S^
apportionment formula 分摊方程式 Z#s-(wf
apportionment of estate duty 遗产税的分摊 6'jgjWEe3&
appraisal 估价；评估 4'H)h'#C
appreciable growth 可观增长 $~'G<YYF4
appreciable impact 显着影响 D1Q]Z63,
appreciable increase 可观增长 (%*~5% l\
appreciation 增值；升值 km6O3> p5r
appreciation against other currencies 相对其他货币升值 qDjH^f
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^6PKSEba
appreciation tax 增值税 G C p90
appropriation 拨款；拨用；拨付 IgKrcpK#}?
appropriation account 拨款帐目
K,H xe;-
Appropriation Bill 拨款法案 (FSa>
appropriation-in-aid system 补助拨款办法 /_tN&[
approved assets 核准资产 mN 'sJ1L-
approved basket stock 认可一篮子证券 -;GB Xq
approved budget 核准预算 qex:: Qf
approved charitable donation 认可慈善捐款 yUg'^SEbLk
approved charitable institution 认可慈善机构 kf_*=ER
approved currency 核准货币；认可货币 @Zfg]L{Lr
approved estimates 核准预算 FES0lw{G#
approved estimates of expenditure 核准开支预算 >* ]B4Q
approved overseas insurer 核准海外保险人 j.KV :zJU
approved overseas trust company 核准海外信托公司 P7;q^jlB
approved pooled investment fund 核准汇集投资基金 kvam`8SeL
approved provident fund scheme 认可公积金计划
S
vW{1
approved provision 核准拨款 #kAk
d-QY6
approved redeemable share 核准可赎回股份 o
X?~
approved regional stock 认可地区性证券 `6{4?v
approved retirement scheme 认可退休金计划 M&0U@ r -
approved subordinated loan 核准附属贷款 "cDc~~3/@
arbitrage 套戥；套汇；套利 /5Xt<7vm8
arbitrageur 套戥者；套汇者 "2`/mt Mon
arbitrary amount 临时款项 gX/?
arrangement 措施；安排；协定 ._`?ZJ
arrears 欠款 &8hW~G>(m
arrears of pay 欠付薪酬 gf lO0$i
arrears of revenue 逾期未收税款；逾期未收的帐项 6V-JyTcxGI
articles of association 组织章程；组织细则；组织章程细则 B'D~
Q
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 dSbz$Fc t
ascertainment of profit 确定利润 ^aY,Wq
"Asia Clear" “亚洲结算系统”
