allotment 分配；配股 QWwdt
k
allotment notice 股份配售通知；配股通知 oLIgj,k{*
allotment of shares 股份分配 1+ 9!W
allowable 可获宽免；免税的 21[=xboU
allowable business loss 可扣除的营业亏损 j: E3c\a
allowable expenses 可扣税的支出 {PK f]m
allowance 免税额；津贴；备抵；准备金 t?wVh0gT
allowance for debts 债项的免税额 7:e5l19 uI
allowance for depreciation by wear and tear 耗损折旧免税额 RQYD#4|
allowance for funeral expenses 殡殓费的免税额 4^T_" W}
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~s*kuj'%+
allowance for repairs and outgoings 修葺及支出方面的免税额 N qS]dH61
allowance to debtor 给债务人的津贴 ?7uK : '8
alteration of capital 资本更改 9#E)H?`g
alternate trustee 候补受托人 Yk0/f|>O
amalgamation 合并 <w3_EO
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 N\anjG
ambit of charges 征税范围；收费范围 E V@yJ]
amended valuation 经修订的估值 |7QSr!{_
American Commodities Exchange 美国商品交易所 @% jY
American Express Bank Limited 美国运通银行 RTr"#[
American Stock Exchange 美国证券交易所 *alifdp
amortization 摊销 35J VF*z
amount due from banks 存放银行同业的款项 -"rANP-UI
amount due from banks abroad 存放海外银行同业的款项 KAgxIz!^-1
amount due from holding companies 控股公司欠款 ?x/Lb*a^
amount due from local banks 存放本港银行同业的款项 sQ.
t3a3m
amount due to banks 银行同业的存款 yz"hU
amount due to banks abroad 海外银行同业的存款 ~r_2V$sC2
amount due to holding companies 控股公司存款 , Xxp ]*K2
amount due to local banks 本港银行同业的存款 6O_l;A[=1
amount due to outport banks 外埠银行同业的存款 wLz
V#8>
amount for note issue 发行纸币的款额 N w{Cu+AwG
amount of bond 担保契据的款额 Gk
xtGe
amount of consideration 代价款额 yK
y
)%i
amount of contribution 供款数额 7A lL,&+
amount of indebtedness 负债款额 (|>rDk;
amount of principal of the loan 贷款本金额 ;iW>i8
amount of rates chargeable 应征差饷数额 OF2 W UcQ
amount of share capital 股本额 9h/Hy aN
amount of sums assured 承保款额 3m$ck$
amount of variation 变动幅度 ?aI. Z+#
amount of vote 拨款数额 "L!U7|9J
amount payable 应付款额 %j/pln&
amount receivable 应收款额 p[ &b@U#
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 uA V7T /'
analysis 分析 M2\c0^R
ancillary risk 附属风险 J=
&}$
annual account 周年帐目；周年帐目报表；年度决算；年结 ym+Ezb#o
annual accounting date 年结日期 upZ tVdd
annual allowance 每年免税额；年积金；年度津贴；年津 PE g]z
annual balance 年度余额 =sAU5Ag68
annual disposable income 每年可动用收入 ` F]
annual estimates 周年预算 Te`@{>
annual fee 年费 r-*j"1 e
annual general meeting 周年大会 Q7-iy
annual growth rate 年增率；每年增长率 y` {|D*
annual long-term supplement 长期个案每年补助金 K
r[oP3
annual pensionable emolument 可供计算退休金的年薪
(>A Q\
annual report 年报 O8cZl1C3
Annual Report on the Consumer Price Index 《消费物价指数年报》 wWSo+4
0
annual return 周年报表；周年申报表；每年报税表格 mkhWbzD'S
Annual Return Rules 《周年报表规则》 MkhD*\D
/
annual review of consumer prices 每年消费物价回顾 xkU8( =
annual roll-forward basis 逐年延展方式 M6bM`wHH>
annual salary 年薪 ?rA3<j
annual statement 年度报表；年度决算表 =XK}eQ_d
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 =z]rZSq*o
annuitant 年金受益人 d3Y;BxEz
annuity 年金 tfu `_6
annuity contract 年金合约 <EQaYZY=
annuity on human life 人寿年金 O #t[YP
antecedent debt 先前的债项 JU.!<
ante-dated cheque 倒填日期支票 ,L lYRj 5
anticipated expenditure 预期开支 !dUdz7
anticipated net profit 预期纯利 &]GR* a
anticipated revenue 预期收入 c*]f#yr?
anti-inflation measure 反通货膨胀措施 1)jea wVmj
anti-inflationary stance 反通货膨胀立场 IUDH"~f
apparent deficit 表面赤字 U{/fY/kq
apparent financial solvency 表面偿债能力 Xs# _AX
apparent partner 表面合伙人 SM%/pu;
application for personal assessment 个人入息课税申请书 :U *8S\$
application of fund 资金应用 6yO5{. _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 #p7gg6
1
appointed actuary 委任精算师 r
d-yqdJ
appointed auditor 委任核数师；委任审计师 j S[#R_
appointed trustee 委任的受托人 m Rm }7p
appointer 委任人 ij! ],
apportioned pro rata 按比例分摊 Kn<+Au_]L
apportionment 分配；分摊 O9E:QN<U`*
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 T Uz4-Pd
apportionment formula 分摊方程式 <: NahxIlu
apportionment of estate duty 遗产税的分摊 #"lb9. _ M
appraisal 估价；评估 &3;"$P
appreciable growth 可观增长 !h|,wq]k
appreciable impact 显着影响 G ;iH.rCH
appreciable increase 可观增长 8|<</v8i
appreciation 增值；升值 w-2#CX8jY
appreciation against other currencies 相对其他货币升值
nlI3|5
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /CMgWGI
appreciation tax 增值税 qp/1 t
C`
appropriation 拨款；拨用；拨付 F_9
4k
appropriation account 拨款帐目 y.}{KQ"a*
Appropriation Bill 拨款法案 3 o$zT 9j
appropriation-in-aid system 补助拨款办法 de)4)EzUP
approved assets 核准资产 EI7n|X
a1q
approved basket stock 认可一篮子证券 dQZdL4
approved budget 核准预算 ~*"ZF-c,
approved charitable donation 认可慈善捐款 u$C\#y7
approved charitable institution 认可慈善机构 ~ ]QQaP
approved currency 核准货币；认可货币 E?czol Nl
approved estimates 核准预算 }A,!|m4
approved estimates of expenditure 核准开支预算 8)=(eI$
approved overseas insurer 核准海外保险人 '|Bk}
pl7
approved overseas trust company 核准海外信托公司 LT o5v
approved pooled investment fund 核准汇集投资基金 dNNXMQ0"
approved provident fund scheme 认可公积金计划 Z S wuEX
approved provision 核准拨款 =}kISh
approved redeemable share 核准可赎回股份 U# S-x5Gn
approved regional stock 认可地区性证券 y<w_>O
approved retirement scheme 认可退休金计划 Y0krFhL'x0
approved subordinated loan 核准附属贷款 ZO cpF1y
arbitrage 套戥；套汇；套利 )[J!{$&y
arbitrageur 套戥者；套汇者 88,hza`#V
arbitrary amount 临时款项 0%%U7GFB5
arrangement 措施；安排；协定 @&`^#pok
arrears 欠款 S{N4[U?V>
arrears of pay 欠付薪酬 T4Vp
0i
arrears of revenue 逾期未收税款；逾期未收的帐项 2uN3:_w
articles of association 组织章程；组织细则；组织章程细则 1.k=ji$D0
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 JVku SIR >
ascertainment of profit 确定利润 UPr&
`k aJ
"Asia Clear" “亚洲结算系统”
