allotment 分配；配股 zgEr , nF
allotment notice 股份配售通知；配股通知 = F",D=
allotment of shares 股份分配 uz
zWZ9Tv
allowable 可获宽免；免税的 =;'ope(?S
allowable business loss 可扣除的营业亏损 z 'vd
C
allowable expenses 可扣税的支出 v#FJ+
allowance 免税额；津贴；备抵；准备金 I ?^Q084
allowance for debts 债项的免税额 Fi?U)T+%+
allowance for depreciation by wear and tear 耗损折旧免税额
tEpIyC
allowance for funeral expenses 殡殓费的免税额 k;"R y8[k
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 a2(D!_dZR
allowance for repairs and outgoings 修葺及支出方面的免税额
gQ[ ]
allowance to debtor 给债务人的津贴 F]URf&U
alteration of capital 资本更改 Q2_WH)J 3
alternate trustee 候补受托人 w /Bn2b
D
amalgamation 合并 f t ~|
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 tu?Z@W/
ambit of charges 征税范围；收费范围 +l[Z2mW
amended valuation 经修订的估值 <wd4^Vr!2
American Commodities Exchange 美国商品交易所 Z>>gXh<e[
American Express Bank Limited 美国运通银行 t5X G^3X@
American Stock Exchange 美国证券交易所
ZTgAZ5_cz
amortization 摊销 mK7^:(<.LO
amount due from banks 存放银行同业的款项 qb>|n 1F_
amount due from banks abroad 存放海外银行同业的款项 Et @=Ic^E
amount due from holding companies 控股公司欠款 ^cKv
JSY
amount due from local banks 存放本港银行同业的款项 L P0;n \
amount due to banks 银行同业的存款 'NG^HLD/
amount due to banks abroad 海外银行同业的存款 " kE:T.,
amount due to holding companies 控股公司存款 $~w@ 0Yl
amount due to local banks 本港银行同业的存款 0,"n-5Im
amount due to outport banks 外埠银行同业的存款 mCC:}n"#
amount for note issue 发行纸币的款额 +7lRP)1R
amount of bond 担保契据的款额 (d5vH)+ A
amount of consideration 代价款额 .NNcc4+
amount of contribution 供款数额 <manv8*6
amount of indebtedness 负债款额 _4XoUE\\
amount of principal of the loan 贷款本金额 t9$AvE#a!=
amount of rates chargeable 应征差饷数额 _Gs
amount of share capital 股本额 ^cPo{xf
amount of sums assured 承保款额 [`Q p;_K?t
amount of variation 变动幅度 ( TbB?X}
amount of vote 拨款数额 X,iuz/Q
amount payable 应付款额 @2%VU#!m
amount receivable 应收款额 8IT_mjj
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ki*79d"$
analysis 分析 YQB]t=Ha
ancillary risk 附属风险 kw}ISXz v
annual account 周年帐目；周年帐目报表；年度决算；年结 w/ ^0tZ~
annual accounting date 年结日期 N#-kk3!Z;
annual allowance 每年免税额；年积金；年度津贴；年津 xRTg
[
annual balance 年度余额 mNBpb}
annual disposable income 每年可动用收入 =JySY@?9
annual estimates 周年预算 !7,K 9/"
annual fee 年费 8Ji
b|#!
annual general meeting 周年大会 "PDS
qYA
annual growth rate 年增率；每年增长率 =?
I1V #.
annual long-term supplement 长期个案每年补助金
J7
*G/F
annual pensionable emolument 可供计算退休金的年薪 DoCQFSL
annual report 年报 8^ ~ZNU-~v
Annual Report on the Consumer Price Index 《消费物价指数年报》 Bgo"JNM
annual return 周年报表；周年申报表；每年报税表格 v#<+n{B
Annual Return Rules 《周年报表规则》 ,<
)/45
annual review of consumer prices 每年消费物价回顾 I%zo>s6
annual roll-forward basis 逐年延展方式 ?: ;hTY
annual salary 年薪 3MBz
annual statement 年度报表；年度决算表 #(7R X}
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 [r~rIb%Zj
annuitant 年金受益人 _uy5?auQ
annuity 年金 &:cTo(C'
annuity contract 年金合约 -SC2Zgi)A
annuity on human life 人寿年金 )
*$
antecedent debt 先前的债项 \.{pZMM
ante-dated cheque 倒填日期支票 h.s< 0.
anticipated expenditure 预期开支 4~pO>6P
anticipated net profit 预期纯利 ^B"_b?b
anticipated revenue 预期收入 |"tV[" a
anti-inflation measure 反通货膨胀措施 CDTk
anti-inflationary stance 反通货膨胀立场 wHN` -
5
%
apparent deficit 表面赤字 [(e`b
apparent financial solvency 表面偿债能力 9OJ\n|,(
apparent partner 表面合伙人 1WA""yb
application for personal assessment 个人入息课税申请书 HNHhMi`w
application of fund 资金应用 <x%my4M
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 |)P;%Fy9
appointed actuary 委任精算师 DRB YH(
appointed auditor 委任核数师；委任审计师 vsr~[d=
appointed trustee 委任的受托人 `v/tf|v 6
appointer 委任人 4S{l>/I
apportioned pro rata 按比例分摊 Vo9)KxR
apportionment 分配；分摊 5-QvQ&eH.
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Rp@}9qijb
apportionment formula 分摊方程式 YWBP'Mo
apportionment of estate duty 遗产税的分摊 B=RKi\K6a
appraisal 估价；评估 lj}1'K@M
appreciable growth 可观增长 Nm :|C 3_I
appreciable impact 显着影响 cX =b q_
appreciable increase 可观增长 B& f~.UH
appreciation 增值；升值 d7-F&!sQ
appreciation against other currencies 相对其他货币升值 $ lG --s
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 T?}=k{ C]
appreciation tax 增值税 Y @ ,e
appropriation 拨款；拨用；拨付 v'
Py[[R
appropriation account 拨款帐目 @SVEhk#
Appropriation Bill 拨款法案 LM`tNZ1Fc!
appropriation-in-aid system 补助拨款办法 QX~72X=(
approved assets 核准资产 z )}wo3
approved basket stock 认可一篮子证券 r'JK $9
approved budget 核准预算 /7HIL?r
approved charitable donation 认可慈善捐款 o _,$`nEJ
approved charitable institution 认可慈善机构 D]>86&
approved currency 核准货币；认可货币 ?Kz`
O>"6
approved estimates 核准预算 v_ F?x!
approved estimates of expenditure 核准开支预算 ;7og
approved overseas insurer 核准海外保险人 F
U v)<rK
approved overseas trust company 核准海外信托公司 '`A67bdq)
approved pooled investment fund 核准汇集投资基金 8w@jUGsc
approved provident fund scheme 认可公积金计划 GMp'KEQQ
approved provision 核准拨款 H(ftOd.y
approved redeemable share 核准可赎回股份 x: wq"X
approved regional stock 认可地区性证券 Q ]koj!mMl
approved retirement scheme 认可退休金计划 9lwo /(s
approved subordinated loan 核准附属贷款 $/(/v?3][e
arbitrage 套戥；套汇；套利 +wgUs*(W
arbitrageur 套戥者；套汇者 ewlc ^`
arbitrary amount 临时款项 BO cEL%+
arrangement 措施；安排；协定 ). #D:eO[~
arrears 欠款 oTa+
E'q
arrears of pay 欠付薪酬 Wv'B[; [)
arrears of revenue 逾期未收税款；逾期未收的帐项 Uc;IPS
articles of association 组织章程；组织细则；组织章程细则 |`9z E]
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :95_W/l
ascertainment of profit 确定利润 B!C32~[
"Asia Clear" “亚洲结算系统”
