allotment 分配；配股 7nfQ=?XNK
allotment notice 股份配售通知；配股通知 { 5h6nYu
allotment of shares 股份分配 5(TI2,4
allowable 可获宽免；免税的 BL,YJ
M(y
allowable business loss 可扣除的营业亏损 [+>$'Du
allowable expenses 可扣税的支出 BDc*N]m}B1
allowance 免税额；津贴；备抵；准备金 ] J m9D=
allowance for debts 债项的免税额 Qz[~{-<
allowance for depreciation by wear and tear 耗损折旧免税额 JF!!)6!2#
allowance for funeral expenses 殡殓费的免税额 6-<,1Q'D
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 pSay^9ZI
allowance for repairs and outgoings 修葺及支出方面的免税额 p4|:u[:&
allowance to debtor 给债务人的津贴 .2Gn)dZU
alteration of capital 资本更改 Ow mI*`
alternate trustee 候补受托人 SIzW3y[
amalgamation 合并 q4 l L7@_
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 JFl@{6c
ambit of charges 征税范围；收费范围 I)9;4lix
amended valuation 经修订的估值 kLADd"C
American Commodities Exchange 美国商品交易所 8[
:FU
American Express Bank Limited 美国运通银行
M9 _h0
American Stock Exchange 美国证券交易所 a)[t kjU
amortization 摊销 2"JIlS;J}7
amount due from banks 存放银行同业的款项 Up)b ;wR
amount due from banks abroad 存放海外银行同业的款项 q<.^DO~$L
amount due from holding companies 控股公司欠款 z2S53^C*
amount due from local banks 存放本港银行同业的款项 )vhHlZ *+
amount due to banks 银行同业的存款 lOcvRF
amount due to banks abroad 海外银行同业的存款 # 1I<qK
amount due to holding companies 控股公司存款 GfPe0&h
amount due to local banks 本港银行同业的存款 ]%F3 xzOk
amount due to outport banks 外埠银行同业的存款 }JAg<qy }
amount for note issue 发行纸币的款额 Xpjk2 [,
amount of bond 担保契据的款额 `{8Sr)
amount of consideration 代价款额 cM .q^{d`
amount of contribution 供款数额 Nl PP|=o
amount of indebtedness 负债款额 x w]Zo<F
amount of principal of the loan 贷款本金额 h`?0=:Tru
amount of rates chargeable 应征差饷数额 Cm(Hu
amount of share capital 股本额 4|7L26,]5
amount of sums assured 承保款额 A:&
`oJl
amount of variation 变动幅度 hH`yQG
Z
amount of vote 拨款数额 5|&Sg }_
amount payable 应付款额 !Kd/
lDY
amount receivable 应收款额 nEyP Nm )
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6HFA2~A
analysis 分析 J(g!>Sp!p
ancillary risk 附属风险 JKGUg3\~
annual account 周年帐目；周年帐目报表；年度决算；年结 auaFP-$`f
annual accounting date 年结日期 ayHI(4!$j
annual allowance 每年免税额；年积金；年度津贴；年津
NM
annual balance 年度余额 1 NLawi6
annual disposable income 每年可动用收入 !5Z?D8dcx
annual estimates 周年预算 1K4LEg a `
annual fee 年费 (a@cK,
annual general meeting 周年大会 @N1ta-D#
annual growth rate 年增率；每年增长率 R~[
u|EC}
annual long-term supplement 长期个案每年补助金 <o^ mQq&
annual pensionable emolument 可供计算退休金的年薪 ~iyd p
annual report 年报 `p*7MZ9 -
Annual Report on the Consumer Price Index 《消费物价指数年报》 u A*Op45
annual return 周年报表；周年申报表；每年报税表格 5"]PwC
Annual Return Rules 《周年报表规则》 yV=hi?f-[V
annual review of consumer prices 每年消费物价回顾 BDD^*Y
annual roll-forward basis 逐年延展方式 ~)Ny8 Dh
annual salary 年薪 -GH#nF3G
annual statement 年度报表；年度决算表 Et# }XVCJ
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 JwxI8Pi*y
annuitant 年金受益人 _OHz 6ag
annuity 年金 nU|| Jg
annuity contract 年金合约 m -7^$
annuity on human life 人寿年金 Kx ?}%@
b
antecedent debt 先前的债项 DTAE fs!ZW
ante-dated cheque 倒填日期支票 f+1)Ju~
anticipated expenditure 预期开支 NJLU +b yU
anticipated net profit 预期纯利 G2
xYa$&][
anticipated revenue 预期收入 d cYUw]
anti-inflation measure 反通货膨胀措施 g 6;O)b
anti-inflationary stance 反通货膨胀立场 =+A8s$Pb
apparent deficit 表面赤字 W~Eq_J?I
apparent financial solvency 表面偿债能力 rS{Rzs^@
apparent partner 表面合伙人 Q3_ia 5 `O
application for personal assessment 个人入息课税申请书 +SZ#s :#SE
application of fund 资金应用 RR*z3i`PP
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 C(7 LwV
appointed actuary 委任精算师 ` {ou4H\
appointed auditor 委任核数师；委任审计师 (:vY:-\ bO
appointed trustee 委任的受托人 UOT~L4 G
appointer 委任人 Kc}FMu
apportioned pro rata 按比例分摊 2px l!
apportionment 分配；分摊 d+[hB4!l2
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 nke
[}Hqf
apportionment formula 分摊方程式 JY_+p9KfyQ
apportionment of estate duty 遗产税的分摊 j;J4]]R;o
appraisal 估价；评估 !N?|[n1
appreciable growth 可观增长 ]ZHC*r2i
appreciable impact 显着影响 z^ KrR
appreciable increase 可观增长 a~ :'OW:Q
appreciation 增值；升值 .ye5 ;A}
appreciation against other currencies 相对其他货币升值 P;mmK&&
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [ [LCEw
appreciation tax 增值税 &*T57tE
appropriation 拨款；拨用；拨付 _lu.@IX-
appropriation account 拨款帐目 Q0Dw2>~_K
Appropriation Bill 拨款法案 P_lk4 0X
appropriation-in-aid system 补助拨款办法 y = G
approved assets 核准资产 [
;h@ q}
approved basket stock 认可一篮子证券 e9o( hL
approved budget 核准预算 "a>%tsl$K
approved charitable donation 认可慈善捐款 & i)p^AmM
approved charitable institution 认可慈善机构 <?2[]h:wp
approved currency 核准货币；认可货币 f
L
'
42
approved estimates 核准预算 :M'3U g$t
approved estimates of expenditure 核准开支预算 "&77` R
approved overseas insurer 核准海外保险人 7f~.Qus
approved overseas trust company 核准海外信托公司 $NT{ssh
approved pooled investment fund 核准汇集投资基金 ^Me__Y
approved provident fund scheme 认可公积金计划 $*`fn {2
approved provision 核准拨款 zG +o Z
approved redeemable share 核准可赎回股份 G'#a&6
approved regional stock 认可地区性证券 W5HC7o\4
approved retirement scheme 认可退休金计划 f.,S-1D]h
approved subordinated loan 核准附属贷款 ppmDmi~X
arbitrage 套戥；套汇；套利 (VU: &.
arbitrageur 套戥者；套汇者 {CYFM[V
arbitrary amount 临时款项 l2X '4_d
arrangement 措施；安排；协定 ro|d B
arrears 欠款 AL3zE =BL
arrears of pay 欠付薪酬 gX.4I;
arrears of revenue 逾期未收税款；逾期未收的帐项 - YJ7ne]
articles of association 组织章程；组织细则；组织章程细则 $:{u F#
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )Uo)3FAn
ascertainment of profit 确定利润 Aum&U){yY
"Asia Clear" “亚洲结算系统”
