allotment 分配；配股
7I3CPc$
allotment notice 股份配售通知；配股通知 {Ag}P0% '
allotment of shares 股份分配 S; <?nz3
allowable 可获宽免；免税的 e-av@a3
allowable business loss 可扣除的营业亏损 SJr :
allowable expenses 可扣税的支出 -H;y _^2
allowance 免税额；津贴；备抵；准备金 rNO;yL4)ey
allowance for debts 债项的免税额 c&W.slE6
allowance for depreciation by wear and tear 耗损折旧免税额 r1? FH2Ns
allowance for funeral expenses 殡殓费的免税额 HcUz2Rm5XP
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6242qb
allowance for repairs and outgoings 修葺及支出方面的免税额 _cs9R%
allowance to debtor 给债务人的津贴 &R t]K
alteration of capital 资本更改 +Y[+2=lO
alternate trustee 候补受托人 +W4g:bB1
amalgamation 合并 *}&aK}h}I
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4V3
w$:,
ambit of charges 征税范围；收费范围 /pN2Jst
amended valuation 经修订的估值 F<W X\q
American Commodities Exchange 美国商品交易所 ',%&D A2
American Express Bank Limited 美国运通银行 ;MI<J>s
American Stock Exchange 美国证券交易所 A^pp'{ !.
amortization 摊销 ><7`$ 2Or
amount due from banks 存放银行同业的款项 SX,z J`"
amount due from banks abroad 存放海外银行同业的款项 @z q{#7%z
amount due from holding companies 控股公司欠款 &4FdA|9T
amount due from local banks 存放本港银行同业的款项 Mdh"G @$n
amount due to banks 银行同业的存款 =^M t#h."
amount due to banks abroad 海外银行同业的存款 JOq<lb=
amount due to holding companies 控股公司存款 qnRzs
amount due to local banks 本港银行同业的存款 RV(z>X M
amount due to outport banks 外埠银行同业的存款 P9^h >sV
amount for note issue 发行纸币的款额 0GVok$r@
amount of bond 担保契据的款额 cyE2=
amount of consideration 代价款额 Q7 %#3ML
amount of contribution 供款数额 ;~;St>?\R\
amount of indebtedness 负债款额 %Q~Lk]B?t
amount of principal of the loan 贷款本金额 \LXC269
amount of rates chargeable 应征差饷数额 rI789 q
amount of share capital 股本额 yBiwYk6
amount of sums assured 承保款额 N|
LVLsK
amount of variation 变动幅度 s30_lddD
amount of vote 拨款数额 =h;!# Z C
amount payable 应付款额 &3J#"9 _S
amount receivable 应收款额 YPEd
XU8}
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _@TTVd
analysis 分析 &O)mPnx`
ancillary risk 附属风险 .D`#a
annual account 周年帐目；周年帐目报表；年度决算；年结 'wt|buu-H
annual accounting date 年结日期 b4ivWb |`
annual allowance 每年免税额；年积金；年度津贴；年津 vm4oaVi
annual balance 年度余额 #
GGmA.
annual disposable income 每年可动用收入 7:%K-LeaQu
annual estimates 周年预算 e> )5j1
annual fee 年费 B)dynGF8i
annual general meeting 周年大会 '3->G/ Pu
annual growth rate 年增率；每年增长率 )O
Cr6
UR
annual long-term supplement 长期个案每年补助金 0k 8SDRWU
annual pensionable emolument 可供计算退休金的年薪 Akf 9nT
annual report 年报 w%\; |y4+
Annual Report on the Consumer Price Index 《消费物价指数年报》 IWgC6)n@n
annual return 周年报表；周年申报表；每年报税表格 ](D [T
Annual Return Rules 《周年报表规则》 Yw<:I&
annual review of consumer prices 每年消费物价回顾 R[;Z<K\Nn?
annual roll-forward basis 逐年延展方式 o*xEaD
annual salary 年薪 0oMMJ6"i
annual statement 年度报表；年度决算表 48`<{|r{
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 =qvU9p2o
annuitant 年金受益人 /<Et
annuity 年金 < lrw7 T
annuity contract 年金合约 m
}(DJ?qP
annuity on human life 人寿年金 fZO /HzX
antecedent debt 先前的债项 x{}m)2[ Y
ante-dated cheque 倒填日期支票 HApP*1J^c
anticipated expenditure 预期开支 V2.K*CpZ7
anticipated net profit 预期纯利 10&A3C(E
anticipated revenue 预期收入 6z
*L9Vy($
anti-inflation measure 反通货膨胀措施 zU%aobZ
anti-inflationary stance 反通货膨胀立场 y=Hl ~ev`9
apparent deficit 表面赤字 5 \J;EWTU
apparent financial solvency 表面偿债能力 G`z
48
apparent partner 表面合伙人 |7-tUHMo[
application for personal assessment 个人入息课税申请书 s7?kU3 y=s
application of fund 资金应用 ^5+-7+-S
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 ajAEGD2Zq
appointed actuary 委任精算师 !QovpO">z
appointed auditor 委任核数师；委任审计师 ElAG~u?
appointed trustee 委任的受托人 Yq_zlxd%F
appointer 委任人 }!LY V
apportioned pro rata 按比例分摊 9[!
Hz)|X
apportionment 分配；分摊 {IVqV6:
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 u=[oo @Rk`
apportionment formula 分摊方程式 `dK\VK^
apportionment of estate duty 遗产税的分摊 F\e'z
appraisal 估价；评估 ^ =ikxZyO
appreciable growth 可观增长 oKac~}_KL
appreciable impact 显着影响 `3-j%H2R
appreciable increase 可观增长 a_yV*N`D
appreciation 增值；升值 [F%\1xh
appreciation against other currencies 相对其他货币升值 <3bh-)
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 i469<^A
appreciation tax 增值税 [Dhc9
appropriation 拨款；拨用；拨付 8/CGg_C1
appropriation account 拨款帐目 ;,1i,?
Appropriation Bill 拨款法案 + uA<g` 4
appropriation-in-aid system 补助拨款办法 BzZy s
approved assets 核准资产 0-9&d(L1g
approved basket stock 认可一篮子证券 F-Ea85/K@4
approved budget 核准预算 R Mm`<:H_
approved charitable donation 认可慈善捐款 e.T5F`Du
approved charitable institution 认可慈善机构 a
AuQw
approved currency 核准货币；认可货币 j405G4BVW
approved estimates 核准预算 TaC)N
approved estimates of expenditure 核准开支预算 mNJB0B} ;m
approved overseas insurer 核准海外保险人 #FcYJH
approved overseas trust company 核准海外信托公司 <3qbgn>}b
approved pooled investment fund 核准汇集投资基金 {1Qwwhov
approved provident fund scheme 认可公积金计划 J L3A/^
approved provision 核准拨款 ObCwWj^qO
approved redeemable share 核准可赎回股份 r?Vob}'Pt]
approved regional stock 认可地区性证券 7 mN?;X 33
approved retirement scheme 认可退休金计划 Dt ?Fs
approved subordinated loan 核准附属贷款 6$f,DU
arbitrage 套戥；套汇；套利 s{/ nO)
arbitrageur 套戥者；套汇者 'e*C^(6
arbitrary amount 临时款项 1/ m/Iw@
arrangement 措施；安排；协定 P'K')]D=!
arrears 欠款 ?tcbiXRG+
arrears of pay 欠付薪酬 !|! V}O
arrears of revenue 逾期未收税款；逾期未收的帐项 fq(e~Aqw$
articles of association 组织章程；组织细则；组织章程细则 EPI*~=Z.U
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +a|4XyN
ascertainment of profit 确定利润 YS ]RG/'
"Asia Clear" “亚洲结算系统”
