allotment 分配；配股 e K3d_bF+
allotment notice 股份配售通知；配股通知 <Z]j89wzDZ
allotment of shares 股份分配 $'*{&/@
allowable 可获宽免；免税的 ^eRbp?H*T
allowable business loss 可扣除的营业亏损
2Z^p)
allowable expenses 可扣税的支出 ph2
_P[S'
allowance 免税额；津贴；备抵；准备金 0H}O6kU
allowance for debts 债项的免税额 ZL!5dT&@W
allowance for depreciation by wear and tear 耗损折旧免税额 m 9 D*I1
allowance for funeral expenses 殡殓费的免税额 +]H!q
W:
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 rF?QI*`Y(
allowance for repairs and outgoings 修葺及支出方面的免税额 l0',B*og
allowance to debtor 给债务人的津贴 a[!:` o1U
alteration of capital 资本更改 q8e] {sT'!
alternate trustee 候补受托人 [Q8vS ;.
amalgamation 合并 NZ^hp\q
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 uAk
>VPuuZ
ambit of charges 征税范围；收费范围 ` v /p4/
amended valuation 经修订的估值
Y |-&=
American Commodities Exchange 美国商品交易所 yWH!
v]S
American Express Bank Limited 美国运通银行 6TQ[2%X'
American Stock Exchange 美国证券交易所 O6q5qA
amortization 摊销 raP9rEs
amount due from banks 存放银行同业的款项 Qq.Ja%Zq
amount due from banks abroad 存放海外银行同业的款项 \)g}
amount due from holding companies 控股公司欠款 v)zxQuH]^
amount due from local banks 存放本港银行同业的款项
Q? Xqf7y
amount due to banks 银行同业的存款 6LT.ng
amount due to banks abroad 海外银行同业的存款 _ *t75e$-
amount due to holding companies 控股公司存款 U :aaa
amount due to local banks 本港银行同业的存款 O `>u70
amount due to outport banks 外埠银行同业的存款 =} +xD|T
amount for note issue 发行纸币的款额 `P;3,@
e
amount of bond 担保契据的款额 b^P \Kky
amount of consideration 代价款额 ~
Bt >Y
amount of contribution 供款数额 W>u$x=<T
amount of indebtedness 负债款额 Y1DbBDk
amount of principal of the loan 贷款本金额 6* tky;
amount of rates chargeable 应征差饷数额 }qhND-9#@
amount of share capital 股本额 @[ '?AsO
amount of sums assured 承保款额 }hc+ENh
amount of variation 变动幅度 urD{'FQf
amount of vote 拨款数额 #Y' ub
5s
amount payable 应付款额 ~^g*cA
t}
amount receivable 应收款额 Q
A~Lm
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |5BvVqn
analysis 分析 [Z]CBEE
ancillary risk 附属风险 'L%)B-,n
annual account 周年帐目；周年帐目报表；年度决算；年结 KM
oDcA jH
annual accounting date 年结日期 ;l@Ge` &u
annual allowance 每年免税额；年积金；年度津贴；年津 EuD$^#
annual balance 年度余额 Ig e*tOv2
annual disposable income 每年可动用收入 Gkdxw uRw
annual estimates 周年预算 =d
JRBl
annual fee 年费 OK:YnSk "
annual general meeting 周年大会 (6)X Fp&
annual growth rate 年增率；每年增长率 )},/=#C0
annual long-term supplement 长期个案每年补助金 cMAY8$
annual pensionable emolument 可供计算退休金的年薪 //}KWz
annual report 年报 _E^ !, Wz
Annual Report on the Consumer Price Index 《消费物价指数年报》 C^
~[b
o
annual return 周年报表；周年申报表；每年报税表格 P[P]oT.N
Annual Return Rules 《周年报表规则》 !!v9\R4um
annual review of consumer prices 每年消费物价回顾 RWG Axq`9f
annual roll-forward basis 逐年延展方式 %/K;!'7
annual salary 年薪 :rN5HOg^9
annual statement 年度报表；年度决算表 DPlmrN9@=
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 )5s-"o<
annuitant 年金受益人 "Qe2U(Un
annuity 年金 Ehtb`Ms
annuity contract 年金合约 *iVv(xXgN
annuity on human life 人寿年金 tj" EUqKQ
antecedent debt 先前的债项 ) ! l1
ante-dated cheque 倒填日期支票 %wmbFj}
anticipated expenditure 预期开支 ]Mgxv>zRbs
anticipated net profit 预期纯利 e[.JS6
anticipated revenue 预期收入 q{Gf@
anti-inflation measure 反通货膨胀措施 n!?u/
[@
anti-inflationary stance 反通货膨胀立场 SKSI\]Cc
apparent deficit 表面赤字 $w! v
apparent financial solvency 表面偿债能力 YM +4:P2
apparent partner 表面合伙人 Z+S1e~~
application for personal assessment 个人入息课税申请书 2,'%G\QT
application of fund 资金应用 NKu*kL}W=
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 @9h6D<?
appointed actuary 委任精算师 m^1'aO_;q
appointed auditor 委任核数师；委任审计师 J<ZG&m362p
appointed trustee 委任的受托人 RV6|sN[x>
appointer 委任人 o:RO(oA0?
apportioned pro rata 按比例分摊
P{>-MT2E
apportionment 分配；分摊 8G_KbS
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !;&{Q^ }
apportionment formula 分摊方程式 P<R'S
apportionment of estate duty 遗产税的分摊 'X1/tB 8*
appraisal 估价；评估 [gE2 ;J0*
appreciable growth 可观增长
6w $pL(
appreciable impact 显着影响 8F T@TUFb
appreciable increase 可观增长
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appreciation 增值；升值 :stA]JB#
w
appreciation against other currencies 相对其他货币升值 Q+^ "v]V`d
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^$J.l+<h y
appreciation tax 增值税 W0 N*c*k
appropriation 拨款；拨用；拨付 SQ I =D8
appropriation account 拨款帐目 oJor
]QY K
Appropriation Bill 拨款法案 r[km gPld
appropriation-in-aid system 补助拨款办法 o<i\1<eI
approved assets 核准资产 tD3v`Ke
approved basket stock 认可一篮子证券 JcI~8;Z@Z~
approved budget 核准预算 d?1 [xv;
approved charitable donation 认可慈善捐款 [ !>DQE
approved charitable institution 认可慈善机构 n~
v*
approved currency 核准货币；认可货币 G:!'hadw
approved estimates 核准预算 4[f>kY%[
approved estimates of expenditure 核准开支预算 ]*pro|
approved overseas insurer 核准海外保险人 G29 7)MFF
approved overseas trust company 核准海外信托公司 } !RBH(
m%
approved pooled investment fund 核准汇集投资基金 H mVpxD+
approved provident fund scheme 认可公积金计划 (& -!l 2
approved provision 核准拨款 eih~ SBSH
approved redeemable share 核准可赎回股份 HT=-mwa_]
approved regional stock 认可地区性证券 sGFC?1r?\
approved retirement scheme 认可退休金计划 >`Zw0S
approved subordinated loan 核准附属贷款 sWX\/Iyy2p
arbitrage 套戥；套汇；套利 WR fhxl
arbitrageur 套戥者；套汇者 rsC^Re:*jr
arbitrary amount 临时款项 R\n*O@E
v3
arrangement 措施；安排；协定 #(Ezt% ^
arrears 欠款 2/#%^,Kb2
arrears of pay 欠付薪酬 j V|/ C
arrears of revenue 逾期未收税款；逾期未收的帐项 }#QYZ nR
articles of association 组织章程；组织细则；组织章程细则 ];au!
_
o
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 {x/)S* :Z
ascertainment of profit 确定利润 Id 40yER
"Asia Clear" “亚洲结算系统”
