allotment 分配；配股 ~lAKJs# {
allotment notice 股份配售通知；配股通知 O$u"/cwe*
allotment of shares 股份分配 !h[VU
g_8
allowable 可获宽免；免税的 0\ 9K3
allowable business loss 可扣除的营业亏损 )!BsF'uVQ
allowable expenses 可扣税的支出
*f%> YxF
allowance 免税额；津贴；备抵；准备金 Hu3wdq
allowance for debts 债项的免税额 V5F%_,No
allowance for depreciation by wear and tear 耗损折旧免税额 8;14Q7,S
allowance for funeral expenses 殡殓费的免税额 (~~w7L
s
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ^ 5GW$
allowance for repairs and outgoings 修葺及支出方面的免税额 +HT1 ct+dI
allowance to debtor 给债务人的津贴 j=?'4sF
alteration of capital 资本更改 U?a6D:~G
alternate trustee 候补受托人 [BBEEI=|r
amalgamation 合并 <
0M:"^f
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "XgmuSQ!
ambit of charges 征税范围；收费范围 bg,9@ }"F
amended valuation 经修订的估值 nrm+z"7
American Commodities Exchange 美国商品交易所 NEt1[2 X%
American Express Bank Limited 美国运通银行 $d S@y+
American Stock Exchange 美国证券交易所 r}#\BbCv;7
amortization 摊销 ev1 W6B-a
amount due from banks 存放银行同业的款项 0& >H^
amount due from banks abroad 存放海外银行同业的款项 94sk kEj
amount due from holding companies 控股公司欠款 o2z]dTJ}o
amount due from local banks 存放本港银行同业的款项 za Tb~#c_
amount due to banks 银行同业的存款 m %;D
amount due to banks abroad 海外银行同业的存款 W14F
amount due to holding companies 控股公司存款 M-)R Q-h
amount due to local banks 本港银行同业的存款
(+ uj1z ^
amount due to outport banks 外埠银行同业的存款 xv{O^Ie+S
amount for note issue 发行纸币的款额 hpTDxh'?$C
amount of bond 担保契据的款额 {@! Kx `(:
amount of consideration 代价款额 K~=UU B
amount of contribution 供款数额 !`1
'2BC
amount of indebtedness 负债款额 -=s(l.?Hm5
amount of principal of the loan 贷款本金额 l3
Njq^ T
amount of rates chargeable 应征差饷数额 DejA4XdW
amount of share capital 股本额 No]~jnqDM
amount of sums assured 承保款额 lif&@o f
amount of variation 变动幅度 98=wnWX 6$
amount of vote 拨款数额 H~ZV *[A`
amount payable 应付款额 dL7E< ?l
amount receivable 应收款额 3 rLTF\
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ['8!qr
analysis 分析 Hbv6_ H
ancillary risk 附属风险 'lHdOG
annual account 周年帐目；周年帐目报表；年度决算；年结 !EUan
annual accounting date 年结日期 z'T) =ycT
annual allowance 每年免税额；年积金；年度津贴；年津 lL1k.& |5m
annual balance 年度余额 Oo kh<ES>
annual disposable income 每年可动用收入 8-<: i
annual estimates 周年预算 ]smkTo/
annual fee 年费 Z{&cuo.@<]
annual general meeting 周年大会 D}8EER b
annual growth rate 年增率；每年增长率 CLvX!O(~
annual long-term supplement 长期个案每年补助金 'y8]_K *
annual pensionable emolument 可供计算退休金的年薪 _ _mF ?m
annual report 年报
jZ NOt
Annual Report on the Consumer Price Index 《消费物价指数年报》 W9NX=gE4
annual return 周年报表；周年申报表；每年报税表格 L(&&26Y
Annual Return Rules 《周年报表规则》 )K &(
annual review of consumer prices 每年消费物价回顾 %v20~xW :o
annual roll-forward basis 逐年延展方式 Ft}@ 1w5
annual salary 年薪 g}@OUG"D
annual statement 年度报表；年度决算表 z5ij(RE]
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 Eke5Nb
annuitant 年金受益人 n:MdYA5,m
annuity 年金 boDt`2=
annuity contract 年金合约 .\>v0Du
annuity on human life 人寿年金 ( 5]}5W*
antecedent debt 先前的债项 .^B*e6DAD
ante-dated cheque 倒填日期支票 /SYw; <=
anticipated expenditure 预期开支 "DYJ21Ut4
anticipated net profit 预期纯利 N-lkYL-%\j
anticipated revenue 预期收入 P.gb 1$7<
anti-inflation measure 反通货膨胀措施 ~"A+ G4jl
anti-inflationary stance 反通货膨胀立场 lg^Z *& (
apparent deficit 表面赤字 5\z `-)
apparent financial solvency 表面偿债能力 03C0 L&
apparent partner 表面合伙人 ,v"YqD+GC5
application for personal assessment 个人入息课税申请书 -GxaV #{
application of fund 资金应用 -'6D g
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 2}8v(%s p
appointed actuary 委任精算师 eJg8,7WC
appointed auditor 委任核数师；委任审计师 F$)[kP,wtO
appointed trustee 委任的受托人 82l~G;.n3
appointer 委任人 ` V##Y
apportioned pro rata 按比例分摊 ti
\wg
apportionment 分配；分摊 wm Tb97o
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Mo^ od<
apportionment formula 分摊方程式 ;+ "+3
apportionment of estate duty 遗产税的分摊 nr<4M0tIp
appraisal 估价；评估 M3.do^ss
appreciable growth 可观增长 FJMrs[
appreciable impact 显着影响 wb0L.'jyR)
appreciable increase 可观增长 V:joFRH9
appreciation 增值；升值 7
qS""f 7
appreciation against other currencies 相对其他货币升值 wpN=,&!
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .[_L=_.
appreciation tax 增值税 CB ^U6ZS
appropriation 拨款；拨用；拨付
PUUwv_
appropriation account 拨款帐目 n@) K #
Appropriation Bill 拨款法案 ?` ?)Q E8
appropriation-in-aid system 补助拨款办法 OGl}-kw
approved assets 核准资产 W)bLSL]`E
approved basket stock 认可一篮子证券 2Wdyxj Q
approved budget 核准预算 'tH_ p
approved charitable donation 认可慈善捐款 ^~etm
approved charitable institution 认可慈善机构 j:v@pzTD
approved currency 核准货币；认可货币 6e |*E`I
approved estimates 核准预算 J\b^)
approved estimates of expenditure 核准开支预算 yK=cZw%D
approved overseas insurer 核准海外保险人 c24dSNJg,
approved overseas trust company 核准海外信托公司 :;9F>?VN>0
approved pooled investment fund 核准汇集投资基金 I`!<9OTBj
approved provident fund scheme 认可公积金计划 VXwU?_4J.
approved provision 核准拨款 c z8T
approved redeemable share 核准可赎回股份 Bx<
<~[Ws}
approved regional stock 认可地区性证券 @u6B;)'l
approved retirement scheme 认可退休金计划 p;>ec:z3M
approved subordinated loan 核准附属贷款 [M UpxOAsd
arbitrage 套戥；套汇；套利 1ukT A@Rj&
arbitrageur 套戥者；套汇者 ]Gsv0Xk1
arbitrary amount 临时款项 %iQD /iT5
arrangement 措施；安排；协定 %WjXg:R
arrears 欠款 te-jfmu2
arrears of pay 欠付薪酬 =c\>(2D
arrears of revenue 逾期未收税款；逾期未收的帐项 gi1^3R[
articles of association 组织章程；组织细则；组织章程细则 [<@.eH$hU/
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ;@oN s-
ascertainment of profit 确定利润 ZbdZ rE$
"Asia Clear" “亚洲结算系统”
