allotment 分配；配股 !J
")TP=
allotment notice 股份配售通知；配股通知 z VleJ!d
allotment of shares 股份分配 ,aS6|~ac4
allowable 可获宽免；免税的 m@o/ W
allowable business loss 可扣除的营业亏损 FNlzpCT~L
allowable expenses 可扣税的支出 v,w /g|
allowance 免税额；津贴；备抵；准备金 lot
7S XvK
allowance for debts 债项的免税额 \y?
V ou/
allowance for depreciation by wear and tear 耗损折旧免税额 5|Yp
kY
allowance for funeral expenses 殡殓费的免税额 QCkPua9
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 e$>.x<
Eq
allowance for repairs and outgoings 修葺及支出方面的免税额
td-2[Sy
allowance to debtor 给债务人的津贴 b nBnE[y<'
alteration of capital 资本更改 yQb^]|XG
alternate trustee 候补受托人 Unev[!
amalgamation 合并 :9H=D^J
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 HN,E+ dQ
ambit of charges 征税范围；收费范围 oLVy?M%{P
amended valuation 经修订的估值 2\&uO
American Commodities Exchange 美国商品交易所 HV'xDy [)
American Express Bank Limited 美国运通银行 [*zB
vj}G
American Stock Exchange 美国证券交易所 A-<\?13uW
amortization 摊销 i/;Ql, gm
amount due from banks 存放银行同业的款项 ],ioY
*4G
amount due from banks abroad 存放海外银行同业的款项 vU&I,:72
H
amount due from holding companies 控股公司欠款 _?Zg$7 VJ
amount due from local banks 存放本港银行同业的款项 ZrJAfd \5c
amount due to banks 银行同业的存款 bmN'{09@
amount due to banks abroad 海外银行同业的存款 $/</J]2`;
amount due to holding companies 控股公司存款 j4H]HGHv
amount due to local banks 本港银行同业的存款 _r+2o-ZR
amount due to outport banks 外埠银行同业的存款 \C;
cs&\Q
amount for note issue 发行纸币的款额 {HP Kp&kl
amount of bond 担保契据的款额 !4zSE,1
amount of consideration 代价款额 MHo(j%I1E
amount of contribution 供款数额 c?oNKqPzg
amount of indebtedness 负债款额 #7/;d=
amount of principal of the loan 贷款本金额 71`)@y,Z,
amount of rates chargeable 应征差饷数额 L+y}hb
r
amount of share capital 股本额 -[A4B)
amount of sums assured 承保款额 M:V'vme)+
amount of variation 变动幅度 0NlC|5ma)
amount of vote 拨款数额 Vg 9n b
amount payable 应付款额 Htd-E^/
amount receivable 应收款额 A*tG[)
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 yT<6b)&*&
analysis 分析 `7<4]#b^o
ancillary risk 附属风险 5tUp[/]pl
annual account 周年帐目；周年帐目报表；年度决算；年结 -_&"Q4FR;+
annual accounting date 年结日期 ST'M<G%4E
annual allowance 每年免税额；年积金；年度津贴；年津 {RFpTh7f:
annual balance 年度余额 =\mAvVe
annual disposable income 每年可动用收入 nojJGeW%
annual estimates 周年预算 fWo}gH~
annual fee 年费 _7df(+.{<A
annual general meeting 周年大会 1 FC'DH!
annual growth rate 年增率；每年增长率 eZpyDw C{
annual long-term supplement 长期个案每年补助金 ( )K,~
annual pensionable emolument 可供计算退休金的年薪 =+24jHs
annual report 年报 :l~^un|<2Y
Annual Report on the Consumer Price Index 《消费物价指数年报》 "b)Y 5[nW
annual return 周年报表；周年申报表；每年报税表格 &&Ruy(&]I
Annual Return Rules 《周年报表规则》 KLVkPix;$
annual review of consumer prices 每年消费物价回顾 c^ $_
epc*
annual roll-forward basis 逐年延展方式 /'KCW_Q
annual salary 年薪 [-}LEH1[p
annual statement 年度报表；年度决算表 0X6
|pC~
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 i*-[-hn-V
annuitant 年金受益人 cm`Jr#kl{
annuity 年金 epw*P
x
annuity contract 年金合约 y(gL.08<
annuity on human life 人寿年金 YC(7k7
antecedent debt 先前的债项 "9
W] TG
ante-dated cheque 倒填日期支票 mO];+=3v8
anticipated expenditure 预期开支 s|*0cK!K^
anticipated net profit 预期纯利 N|t!G^rP
anticipated revenue 预期收入 88%7
anti-inflation measure 反通货膨胀措施 OU2.d7
anti-inflationary stance 反通货膨胀立场 LIzdP,^pc
apparent deficit 表面赤字 byALM
apparent financial solvency 表面偿债能力 1+wmR4o
apparent partner 表面合伙人 _:(RkS!x
application for personal assessment 个人入息课税申请书 >uHU3<2&
application of fund 资金应用 SrlTwcD
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 @ \{L%y%a0
appointed actuary 委任精算师 Da. eV U;
appointed auditor 委任核数师；委任审计师 KZ8
Hp=s
appointed trustee 委任的受托人 GWb=X cx
appointer 委任人 (>~:1
apportioned pro rata 按比例分摊 Tp
vq5Cz
apportionment 分配；分摊 X/< zxM
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1!N|a< #
apportionment formula 分摊方程式 rw:z|-r
apportionment of estate duty 遗产税的分摊 ylFoYROO
appraisal 估价；评估 z;T_%?u
appreciable growth 可观增长
=K#5I<x
appreciable impact 显着影响 EI+RF{IKh
appreciable increase 可观增长 -"Mq<XO&51
appreciation 增值；升值 e@6] rl
appreciation against other currencies 相对其他货币升值 l', +l{\Z
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 zG
IxmJ.
appreciation tax 增值税 H ?]%b!gQG
appropriation 拨款；拨用；拨付 hA'i|;|ZYc
appropriation account 拨款帐目 HL8onNq
Appropriation Bill 拨款法案 J d]kg,/
appropriation-in-aid system 补助拨款办法 %5g(|Y]
approved assets 核准资产 a^{"E8j
approved basket stock 认可一篮子证券 2A>s
a3\
approved budget 核准预算 !TNp|U!
approved charitable donation 认可慈善捐款 aM U0BS"
approved charitable institution 认可慈善机构 FX1[ 2\
approved currency 核准货币；认可货币 %:/@1r7o>
approved estimates 核准预算 D*T* of G
approved estimates of expenditure 核准开支预算 kZb #k#
approved overseas insurer 核准海外保险人 RA];hQI?
approved overseas trust company 核准海外信托公司 pW[KC!
approved pooled investment fund 核准汇集投资基金 ;?{[vLHDL
approved provident fund scheme 认可公积金计划 v 3p'*81;
approved provision 核准拨款 #BLx +mLq
approved redeemable share 核准可赎回股份 j\hI, mc
approved regional stock 认可地区性证券 - uk}Fou
approved retirement scheme 认可退休金计划 .z+S @s[O
approved subordinated loan 核准附属贷款 :P'M| U
arbitrage 套戥；套汇；套利 )6!ji]c
N
arbitrageur 套戥者；套汇者 ?Yf0
h_>
arbitrary amount 临时款项 "26=@Q^Y
arrangement 措施；安排；协定 uM"_3je{W2
arrears 欠款 m%ec=%L9
arrears of pay 欠付薪酬 <%Al(Lm0
arrears of revenue 逾期未收税款；逾期未收的帐项 mz>GbImVD~
articles of association 组织章程；组织细则；组织章程细则 i)!2DXn
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ( IXUT6|
ascertainment of profit 确定利润 \rpXG9
"Asia Clear" “亚洲结算系统”
