allotment 分配；配股 #7-kL7 MK]
allotment notice 股份配售通知；配股通知 #Cg}!3 8
allotment of shares 股份分配 *
w'q
allowable 可获宽免；免税的 )p/=u@8_f
allowable business loss 可扣除的营业亏损 P|e:+G 7
allowable expenses 可扣税的支出 Nl$gU3kL
allowance 免税额；津贴；备抵；准备金 IDGQIg
allowance for debts 债项的免税额 b"R, p=M
allowance for depreciation by wear and tear 耗损折旧免税额 :Wyn+
allowance for funeral expenses 殡殓费的免税额 xf V,==uF
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 !"`@sd ~
allowance for repairs and outgoings 修葺及支出方面的免税额 H-/; l5 4E
allowance to debtor 给债务人的津贴 IFd )OZ5
alteration of capital 资本更改 K9e ~Wl<3
alternate trustee 候补受托人 /RJ6nmN@}
amalgamation 合并 PwFQ #Z
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 97qtJ(ESI
ambit of charges 征税范围；收费范围 XD $
%
amended valuation 经修订的估值 QMXD9H0{
American Commodities Exchange 美国商品交易所 ,2 zt.aqB
American Express Bank Limited 美国运通银行 i ll-%OPeg
American Stock Exchange 美国证券交易所
%XEKhy
amortization 摊销 NCowt|#t
amount due from banks 存放银行同业的款项 yCF"Z/.
amount due from banks abroad 存放海外银行同业的款项 zdxT35h
amount due from holding companies 控股公司欠款 8
3z'#
amount due from local banks 存放本港银行同业的款项 a )3O? Y
amount due to banks 银行同业的存款 E^Q@9C<! d
amount due to banks abroad 海外银行同业的存款 54
M!Fq -
amount due to holding companies 控股公司存款 ]dP Vtk
amount due to local banks 本港银行同业的存款 &\;<t, 3A~
amount due to outport banks 外埠银行同业的存款 [,OJX
N-4s
amount for note issue 发行纸币的款额 ~t'#n V
amount of bond 担保契据的款额 T-L|Q,-{-
amount of consideration 代价款额 zY7 *[!c2
amount of contribution 供款数额 `3 f_d}b
amount of indebtedness 负债款额 {l&Ltruhz
amount of principal of the loan 贷款本金额 |?OdV<5C
amount of rates chargeable 应征差饷数额 .dD9&n;#^
amount of share capital 股本额 +3M
$3w{2
amount of sums assured 承保款额 5x*
5|8
amount of variation 变动幅度 =)(3Dp
amount of vote 拨款数额 9
9Ba{qj
amount payable 应付款额 w{k1Y+1
amount receivable 应收款额 (NGu9uJs
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Yw6DJ Y
analysis 分析 GY oZ$p" C
ancillary risk 附属风险 4` '8fe/
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annual account 周年帐目；周年帐目报表；年度决算；年结 "KMLk
annual accounting date 年结日期 K^"w]ii=
annual allowance 每年免税额；年积金；年度津贴；年津 IZv~[vi_
annual balance 年度余额
^y:FjQC:
annual disposable income 每年可动用收入 HG2N-<$
annual estimates 周年预算 _LJ5o_-N
annual fee 年费 UH5w7M
annual general meeting 周年大会 Ihdu1]~R{
annual growth rate 年增率；每年增长率 q:vz?G
annual long-term supplement 长期个案每年补助金 @O@fyAz
annual pensionable emolument 可供计算退休金的年薪 Q Oz9\,C
annual report 年报 Dc5bkm
Annual Report on the Consumer Price Index 《消费物价指数年报》 k1wCa^*gc
annual return 周年报表；周年申报表；每年报税表格 Vo #:CB=8
Annual Return Rules 《周年报表规则》 'I&|1I^
annual review of consumer prices 每年消费物价回顾 xKY$L*
annual roll-forward basis 逐年延展方式 ! mm5I#s
annual salary 年薪 D +f'*|
annual statement 年度报表；年度决算表 i\( \MzW*'
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 ,VAp>x+ O
annuitant 年金受益人 GtF2@\
annuity 年金 kt :)W])V
annuity contract 年金合约 ]\OWZ{T'j
annuity on human life 人寿年金 3@& bxY Xm
antecedent debt 先前的债项 8O;Vl
ante-dated cheque 倒填日期支票 zu52 p4
anticipated expenditure 预期开支 N6h1|_o
anticipated net profit 预期纯利 ?8Et[tFg
anticipated revenue 预期收入 Xad*I ulj
anti-inflation measure 反通货膨胀措施 Yy]T
J
anti-inflationary stance 反通货膨胀立场 Hz E1r+3Q@
apparent deficit 表面赤字 PfyRZ[3)c
apparent financial solvency 表面偿债能力 IeVLn^?+:
apparent partner 表面合伙人 J2r1=5HS
application for personal assessment 个人入息课税申请书 xS"$g9o0
application of fund 资金应用 Wdo#?
@m
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Mec{_jiH&D
appointed actuary 委任精算师 Y
Zibi
appointed auditor 委任核数师；委任审计师 R8tF/dx>7
appointed trustee 委任的受托人 So#dJ>
appointer 委任人 {1~9vHAZ
apportioned pro rata 按比例分摊 tVun h3-
apportionment 分配；分摊 BjiYv}J
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 tev QW
apportionment formula 分摊方程式 X:_<Y_JT
apportionment of estate duty 遗产税的分摊 N=#4L$@-
appraisal 估价；评估 yIOLs}!SF
appreciable growth 可观增长 .!i0_Rv5x
appreciable impact 显着影响 [G
a~%m
appreciable increase 可观增长 Te;gVG *
appreciation 增值；升值 z5 Bi=~=#
appreciation against other currencies 相对其他货币升值 4b4QbJ $
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 & s:=qQa1
appreciation tax 增值税 J^fm~P >.
appropriation 拨款；拨用；拨付 +vz` go
appropriation account 拨款帐目
7IW> >RBF
Appropriation Bill 拨款法案 k5@d! }#c
appropriation-in-aid system 补助拨款办法 a+41Ojv (
approved assets 核准资产 =2,0Wo]$
approved basket stock 认可一篮子证券 "x&3Z
@q7
approved budget 核准预算 JvkL37^ n:
approved charitable donation 认可慈善捐款 O6iCZ
approved charitable institution 认可慈善机构 M/{g(|{
approved currency 核准货币；认可货币 vBNZ<
L\|a
approved estimates 核准预算 NhA#bn9y?
approved estimates of expenditure 核准开支预算 6
mO"
approved overseas insurer 核准海外保险人 +yWR#[`n
approved overseas trust company 核准海外信托公司 W/r^ugDV
approved pooled investment fund 核准汇集投资基金 G
AQ
'Ti1!
approved provident fund scheme 认可公积金计划 Y X*0?S
approved provision 核准拨款 fYBH)E
approved redeemable share 核准可赎回股份 Zn&k[?;Al
approved regional stock 认可地区性证券 m"4B!S&Fc(
approved retirement scheme 认可退休金计划 }E; F)=E
approved subordinated loan 核准附属贷款 iITp**l
arbitrage 套戥；套汇；套利 /)9W1U^B
arbitrageur 套戥者；套汇者 se!mb _!
arbitrary amount 临时款项 #dc1pfL!y{
arrangement 措施；安排；协定 ~F w<eY
arrears 欠款 cXN _*%
arrears of pay 欠付薪酬 W&(f&{A
arrears of revenue 逾期未收税款；逾期未收的帐项 %j E Y 3q
articles of association 组织章程；组织细则；组织章程细则 K;U39of W
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ? z/Vgk+9|
ascertainment of profit 确定利润 (
R'+jWH
"Asia Clear" “亚洲结算系统”
