allotment 分配；配股 BVJ6U[h`
allotment notice 股份配售通知；配股通知 :NHP,"
allotment of shares 股份分配 1" k_l.\,0
allowable 可获宽免；免税的 YI877T9>
allowable business loss 可扣除的营业亏损 " 7G >
allowable expenses 可扣税的支出 #![9QUvcf
allowance 免税额；津贴；备抵；准备金 JY5
)^<.d
allowance for debts 债项的免税额 *6C ]CS
allowance for depreciation by wear and tear 耗损折旧免税额 t\\oG H
allowance for funeral expenses 殡殓费的免税额 FV 0x/)< z
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4V6^@
allowance for repairs and outgoings 修葺及支出方面的免税额 6k4ZzQ}
allowance to debtor 给债务人的津贴 ` FJ2
?
alteration of capital 资本更改 nfj8z@ !
alternate trustee 候补受托人 x>C_O \
amalgamation 合并 )\`.Ru~,
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5. IX
ambit of charges 征税范围；收费范围 : kQ%Mj>
amended valuation 经修订的估值 |. ZYY(}
American Commodities Exchange 美国商品交易所 k}0Y&cT!rU
American Express Bank Limited 美国运通银行 B
'AU~#d
American Stock Exchange 美国证券交易所 6bE~m<B\`
amortization 摊销 L
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amount due from banks 存放银行同业的款项 \me'B {aa
amount due from banks abroad 存放海外银行同业的款项 C>ME gGP
amount due from holding companies 控股公司欠款 dcn/|"jr
amount due from local banks 存放本港银行同业的款项 /QgU!:e
amount due to banks 银行同业的存款 aSGZF w
amount due to banks abroad 海外银行同业的存款 4qYT
amount due to holding companies 控股公司存款 8:9/RL\"x
amount due to local banks 本港银行同业的存款 ]Yw/}GKB
amount due to outport banks 外埠银行同业的存款 i" .nnAI:
amount for note issue 发行纸币的款额 h1_9Xp~N
amount of bond 担保契据的款额 ~zd+M/8
amount of consideration 代价款额 (m~gG|n4
amount of contribution 供款数额 0#/N ZO
amount of indebtedness 负债款额 *WQl#JAr
amount of principal of the loan 贷款本金额 f[XsnN2
amount of rates chargeable 应征差饷数额 '(6
^O=
amount of share capital 股本额 ~43T$^<w;
amount of sums assured 承保款额 ((As Z$[S
amount of variation 变动幅度 3}F{a8iIm
amount of vote 拨款数额 +YX *.dW
amount payable 应付款额 ;_nV*G.y#^
amount receivable 应收款额 iVUkM3
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 vl"{ovoC
analysis 分析 W,D$=Bg
ancillary risk 附属风险 \F; S
annual account 周年帐目；周年帐目报表；年度决算；年结 {F'~1qf
annual accounting date 年结日期 s?9$o
Qq1
annual allowance 每年免税额；年积金；年度津贴；年津 {0~xv@ U
annual balance 年度余额 tK0Ksnl ^
annual disposable income 每年可动用收入 bC S
gdK
annual estimates 周年预算 Rf4}4ixkj
annual fee 年费 PF+SHT'4}#
annual general meeting 周年大会 N
t-8[J
annual growth rate 年增率；每年增长率 w vnuE<o8
annual long-term supplement 长期个案每年补助金 -qDM(zR
annual pensionable emolument 可供计算退休金的年薪 !iHJ!
annual report 年报 vNn $dc
Annual Report on the Consumer Price Index 《消费物价指数年报》 .S6u {B
annual return 周年报表；周年申报表；每年报税表格 A.|98*U%
Annual Return Rules 《周年报表规则》 2@jlF!zC
annual review of consumer prices 每年消费物价回顾 C ]f`
annual roll-forward basis 逐年延展方式 qrLE1b 1$
annual salary 年薪 O={
?c1i:
annual statement 年度报表；年度决算表 * ak"}s
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 ?AlTQL~c
annuitant 年金受益人 bpaS(n By
annuity 年金 bkSI1m3
annuity contract 年金合约 hlO,mU
annuity on human life 人寿年金 RHj<t");
antecedent debt 先前的债项 mW 4{*
ante-dated cheque 倒填日期支票 h4,S /n
anticipated expenditure 预期开支 7.!`c-8
u
anticipated net profit 预期纯利 79y'PFSms
anticipated revenue 预期收入 j-n-2: Q
anti-inflation measure 反通货膨胀措施 g+zfa.wQ
anti-inflationary stance 反通货膨胀立场 lD]/Kx
apparent deficit 表面赤字 ? ,AWXiif
apparent financial solvency 表面偿债能力 Pf?zszvs
apparent partner 表面合伙人 iqAME%m
application for personal assessment 个人入息课税申请书 rE5q
BEh
application of fund 资金应用 H vezi>M
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 dp=#|!jc
appointed actuary 委任精算师 ,b!]gsds
appointed auditor 委任核数师；委任审计师 :h!&.FB
appointed trustee 委任的受托人 cq,8^o&
appointer 委任人 &"/IV$H
apportioned pro rata 按比例分摊 AfqthI
$*m
apportionment 分配；分摊 --'!5 )U
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 U
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apportionment formula 分摊方程式 `ZLA=oD
apportionment of estate duty 遗产税的分摊 %.mHV7c)%
appraisal 估价；评估 ]*\m@lWu
appreciable growth 可观增长 9i`sSi8
appreciable impact 显着影响 0%OV 3`
appreciable increase 可观增长 fo5+3iu^
appreciation 增值；升值 X ^\kI 1
appreciation against other currencies 相对其他货币升值 lr-:o@q{
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *0!IHr"fn
appreciation tax 增值税 >}|Vmy[/
appropriation 拨款；拨用；拨付 #>[5NQ;$'
appropriation account 拨款帐目 z&W5@6")`
Appropriation Bill 拨款法案 U|YIu! ^
appropriation-in-aid system 补助拨款办法 1(*Pa
approved assets 核准资产 t^KoqJ
approved basket stock 认可一篮子证券 XL2iK) A
approved budget 核准预算
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approved charitable donation 认可慈善捐款 c_+y~X)i
approved charitable institution 认可慈善机构 f8 3Tl~
approved currency 核准货币；认可货币 =0gfGwD{
approved estimates 核准预算
j ?gsc Q3
approved estimates of expenditure 核准开支预算
k\wcj^"cb
approved overseas insurer 核准海外保险人 /4_^'RB
approved overseas trust company 核准海外信托公司 *5Aq\g,n
approved pooled investment fund 核准汇集投资基金 %Tvy| L
,
approved provident fund scheme 认可公积金计划 cUPC8k. 1
approved provision 核准拨款 ?=^ M(TA;
approved redeemable share 核准可赎回股份 yw{;Qm2\7
approved regional stock 认可地区性证券 Ej7>y wlW
approved retirement scheme 认可退休金计划 _5l3e7YN
approved subordinated loan 核准附属贷款 yG%<LP2p@f
arbitrage 套戥；套汇；套利 _WeN\F~^
arbitrageur 套戥者；套汇者 " +n\0j ;
arbitrary amount 临时款项 *LZ^0c: r
arrangement 措施；安排；协定 VfON{
1g
arrears 欠款 =3=
$F%
arrears of pay 欠付薪酬 tM&;b?b J[
arrears of revenue 逾期未收税款；逾期未收的帐项 V/@?KC0B5
articles of association 组织章程；组织细则；组织章程细则 Ei
&
Z
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $Afw ]F$
ascertainment of profit 确定利润 di,?`
"Asia Clear" “亚洲结算系统”
