allotment 分配；配股 8YFG*HSa
allotment notice 股份配售通知；配股通知
6sBt6?_T
allotment of shares 股份分配 { c#US
allowable 可获宽免；免税的 "pM >TMAE
allowable business loss 可扣除的营业亏损 Hz.i $ L0}
allowable expenses 可扣税的支出 [kg?q5F)
allowance 免税额；津贴；备抵；准备金 Byc;r-Q5V
allowance for debts 债项的免税额 uu.X>agg
allowance for depreciation by wear and tear 耗损折旧免税额 rG
P;0KtQ
allowance for funeral expenses 殡殓费的免税额 < D/K[mz-
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 lo$G*LWu:
allowance for repairs and outgoings 修葺及支出方面的免税额 FJc8g6M
allowance to debtor 给债务人的津贴 &DWSf`
:Hx
alteration of capital 资本更改 ,~Mf2Y#m0p
alternate trustee 候补受托人 itYoR-XJ
amalgamation 合并 e,JBz~CK*w
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ij
$NTY=u
ambit of charges 征税范围；收费范围 mD'nF1o
Ly
amended valuation 经修订的估值 Kk8wlC
American Commodities Exchange 美国商品交易所 SE+ hB
American Express Bank Limited 美国运通银行 4Y8
=
American Stock Exchange 美国证券交易所 x4I!f)8Q
amortization 摊销 I?'*vAW<
amount due from banks 存放银行同业的款项 _ L
HbP=B
amount due from banks abroad 存放海外银行同业的款项 p<
7rF_?W0
amount due from holding companies 控股公司欠款 Zi~.
amount due from local banks 存放本港银行同业的款项 0`x> p6.)G
amount due to banks 银行同业的存款 uOA/r@7I}S
amount due to banks abroad 海外银行同业的存款 , Vi_~b
amount due to holding companies 控股公司存款 nK;d\DO
amount due to local banks 本港银行同业的存款 m^QoB
amount due to outport banks 外埠银行同业的存款 CtCReH03
amount for note issue 发行纸币的款额 v 6
U !(x
amount of bond 担保契据的款额 e3ZRL 91c
amount of consideration 代价款额 f6Y?),`
amount of contribution 供款数额 JTKS5 r7?
amount of indebtedness 负债款额 +j 9+~
amount of principal of the loan 贷款本金额 KR ( apO
amount of rates chargeable 应征差饷数额 =3035{\
amount of share capital 股本额 z Ddo RK@
amount of sums assured 承保款额 D`p2a eI
amount of variation 变动幅度 D,cD]tB2
amount of vote 拨款数额 ".>#Qp%
amount payable 应付款额 g=\(%zfsxr
amount receivable 应收款额 ! V.]mI
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 PA^*|^;Xh
analysis 分析 +S~ u ,=
ancillary risk 附属风险 <.ZIhDiE l
annual account 周年帐目；周年帐目报表；年度决算；年结 aH"d~Y^
annual accounting date 年结日期 8'Q+%{?1t
annual allowance 每年免税额；年积金；年度津贴；年津 c +]r
annual balance 年度余额 R|RGoGE6g
annual disposable income 每年可动用收入 =8l' [
annual estimates 周年预算 Z?eTjkNS#
annual fee 年费 1'hpg>U
annual general meeting 周年大会 D9g*+KM&
annual growth rate 年增率；每年增长率 spA|[\Nl
annual long-term supplement 长期个案每年补助金 l
-XfUjJ
annual pensionable emolument 可供计算退休金的年薪 % `b
s<ZWT
annual report 年报 Nf4@m|#
Annual Report on the Consumer Price Index 《消费物价指数年报》 +O8[4zn&k
annual return 周年报表；周年申报表；每年报税表格 DNmC
Annual Return Rules 《周年报表规则》 %1{S{FB
annual review of consumer prices 每年消费物价回顾 ~aotV1"D
annual roll-forward basis 逐年延展方式 - k0a((?
annual salary 年薪 | d*<4-:
annual statement 年度报表；年度决算表 /uWUQ#9
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 C/!P&`<6
annuitant 年金受益人 cUug}/!I
annuity 年金 Sqp91[,
annuity contract 年金合约 F[c oa5
annuity on human life 人寿年金 >(2;(TbQm0
antecedent debt 先前的债项 &5HI
ante-dated cheque 倒填日期支票 `m'RvU c
anticipated expenditure 预期开支 .B^ tEBGVD
anticipated net profit 预期纯利 mg*iW55g
anticipated revenue 预期收入 Idu'+O4
anti-inflation measure 反通货膨胀措施 "I=L bh-`
anti-inflationary stance 反通货膨胀立场 d*u3]&?x&f
apparent deficit 表面赤字 IYe[IHny1
apparent financial solvency 表面偿债能力 S>5w=RK
apparent partner 表面合伙人 @^0} w k
application for personal assessment 个人入息课税申请书 vm g
d
application of fund 资金应用 7
:\J2$P
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 t,Tq3zB
appointed actuary 委任精算师 -qSGa;PJ
appointed auditor 委任核数师；委任审计师 l%V+] skS
appointed trustee 委任的受托人 R Q 8"vF#
appointer 委任人 .P8m%$'N
apportioned pro rata 按比例分摊 Mprn7=I{Tg
apportionment 分配；分摊 vo#$xwm1
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 GB+$ed5@<
apportionment formula 分摊方程式 V~Guw[RA
apportionment of estate duty 遗产税的分摊 =glG |
appraisal 估价；评估 [ !~8TF
appreciable growth 可观增长 1^AQLOiRE1
appreciable impact 显着影响 m !INbIh
appreciable increase 可观增长 N8T.Ye N
appreciation 增值；升值 l/?bXNt
appreciation against other currencies 相对其他货币升值 &#C |
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 )[99SM
appreciation tax 增值税 5bZ0}^FYF
appropriation 拨款；拨用；拨付 & |IO+'_
appropriation account 拨款帐目 VVF9X(^rQ
Appropriation Bill 拨款法案
B z{"K
appropriation-in-aid system 补助拨款办法 W G3 _(mM
approved assets 核准资产 )3F}IgD
approved basket stock 认可一篮子证券 5> 81Vhc ,
approved budget 核准预算 W^W.* ?e`
approved charitable donation 认可慈善捐款 XcbEh
approved charitable institution 认可慈善机构 Y;\@
5TgQ,
approved currency 核准货币；认可货币 s&%r?
approved estimates 核准预算 af[dkuv
approved estimates of expenditure 核准开支预算 O>*Vo!z\f
approved overseas insurer 核准海外保险人 G~zfPBN0D
approved overseas trust company 核准海外信托公司 uEsF 8
approved pooled investment fund 核准汇集投资基金 {#=o4~u%;H
approved provident fund scheme 认可公积金计划 ~- aUw}U
approved provision 核准拨款 xJ^B.;>
approved redeemable share 核准可赎回股份 9r:|u:i7m
approved regional stock 认可地区性证券 Nn0j}ZI)1
approved retirement scheme 认可退休金计划 s4Jy96<
approved subordinated loan 核准附属贷款 Gp_flGdGQ
arbitrage 套戥；套汇；套利 f4`Nws-dP
arbitrageur 套戥者；套汇者 O ZKZv,
arbitrary amount 临时款项 P(\x. d:
arrangement 措施；安排；协定 0W
1bZPM
arrears 欠款 (\'lV8}
U
arrears of pay 欠付薪酬 h 1Y^+A_
arrears of revenue 逾期未收税款；逾期未收的帐项 <UI E-#
articles of association 组织章程；组织细则；组织章程细则 ^c}kVQ\g3
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 TPj,4&|
ascertainment of profit 确定利润 5IgO4 <B
"Asia Clear" “亚洲结算系统”
