allotment 分配；配股 Ta9;;B?$
allotment notice 股份配售通知；配股通知 . P =!M
allotment of shares 股份分配 >x!N[N
@G
allowable 可获宽免；免税的 8 eh C^Cg
allowable business loss 可扣除的营业亏损 2GZUMXK
allowable expenses 可扣税的支出 N|[a<ut<
allowance 免税额；津贴；备抵；准备金 2$T~( tem
allowance for debts 债项的免税额 <U1uu O t
allowance for depreciation by wear and tear 耗损折旧免税额 [ K"v)B'
allowance for funeral expenses 殡殓费的免税额 *}[ @*
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Y J1 P5u:
allowance for repairs and outgoings 修葺及支出方面的免税额 ef!I |.FW
allowance to debtor 给债务人的津贴 N3x}YHFF
alteration of capital 资本更改 3`, m=1[)
alternate trustee 候补受托人 .3ic%u;|D
amalgamation 合并 d^lA
52X6P
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ZO}V
} 3
ambit of charges 征税范围；收费范围 55,vmDd
amended valuation 经修订的估值 oiFtPki
American Commodities Exchange 美国商品交易所 \>YXPMIk
American Express Bank Limited 美国运通银行 sjaG%f&h
American Stock Exchange 美国证券交易所 aP"i_!\.aa
amortization 摊销 k] f 7 3r
amount due from banks 存放银行同业的款项 0 _&oMPY
amount due from banks abroad 存放海外银行同业的款项 8nZPY)o
amount due from holding companies 控股公司欠款 P!]DV$o
amount due from local banks 存放本港银行同业的款项 fF *a/\h %
amount due to banks 银行同业的存款 f(##P|3>R
amount due to banks abroad 海外银行同业的存款 *q pmI9m
amount due to holding companies 控股公司存款 ja 9y
amount due to local banks 本港银行同业的存款 qa%g'sB-b
amount due to outport banks 外埠银行同业的存款 kkd<CEz2IM
amount for note issue 发行纸币的款额 c*ytUI *
amount of bond 担保契据的款额 HX<5i>]0\u
amount of consideration 代价款额 9$)4 C|
amount of contribution 供款数额 PDGh\Y[AK,
amount of indebtedness 负债款额 W cqYpPv
amount of principal of the loan 贷款本金额 B*? v` 6
amount of rates chargeable 应征差饷数额 kB :")$
amount of share capital 股本额 -><?q t
amount of sums assured 承保款额 1miT E4;?
amount of variation 变动幅度 RS$:]hxd>_
amount of vote 拨款数额 ,:;_j<g`e
amount payable 应付款额 X1" `0r3
amount receivable 应收款额 YSZz4?9\
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8ALYih7"W
analysis 分析 6lZhV[~Z/
ancillary risk 附属风险 . e]!i(5I
annual account 周年帐目；周年帐目报表；年度决算；年结 `aSz"4Wd
annual accounting date 年结日期 & JP-M=\n
annual allowance 每年免税额；年积金；年度津贴；年津 -4V1s;QUZ
annual balance 年度余额 /Wzic+v<>
annual disposable income 每年可动用收入 &d6'$h:kHb
annual estimates 周年预算 YZmD: P
annual fee 年费 IJ=~hBI
annual general meeting 周年大会 Nf3Kz#!B
annual growth rate 年增率；每年增长率 ]Oe#S"-Oo
annual long-term supplement 长期个案每年补助金 Z !hDTT
annual pensionable emolument 可供计算退休金的年薪 P'FI'2cN7
annual report 年报 V
xsW3*`
Annual Report on the Consumer Price Index 《消费物价指数年报》 WE=`8`Li
annual return 周年报表；周年申报表；每年报税表格 r5r K>
Annual Return Rules 《周年报表规则》 |\,e9U>
annual review of consumer prices 每年消费物价回顾 O":x$>'t
annual roll-forward basis 逐年延展方式 i12iB+q
annual salary 年薪 ;O. U-s
annual statement 年度报表；年度决算表 Z*kg= hs^
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 {mI95g&
annuitant 年金受益人 iD{;!dUZ
annuity 年金 p+yU! Qj
annuity contract 年金合约 #~
/ -n&#
annuity on human life 人寿年金 $~U_VQIA^
antecedent debt 先前的债项 Z7Mc.[C
ante-dated cheque 倒填日期支票 oIf -s[uH
anticipated expenditure 预期开支 xe%+Yb]
anticipated net profit 预期纯利 *4WOmsj
anticipated revenue 预期收入 ssoe$Gr7>
anti-inflation measure 反通货膨胀措施 iP I6 _h
anti-inflationary stance 反通货膨胀立场 *mq+w &
apparent deficit 表面赤字 a0y;c@pkO
apparent financial solvency 表面偿债能力 C>t1~^Q},9
apparent partner 表面合伙人 2<|+h=
&
application for personal assessment 个人入息课税申请书 ']4sx_)S
application of fund 资金应用 .GkH^9THP
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 -pcYhLIn
appointed actuary 委任精算师 <7u*OYjA
appointed auditor 委任核数师；委任审计师 ?JtFiw
appointed trustee 委任的受托人 ?hsOhUs(5
appointer 委任人 F)
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apportioned pro rata 按比例分摊 [4sbOl5y
Z
apportionment 分配；分摊 }1 Q]C"hY
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 V,{ydxfB
apportionment formula 分摊方程式 n T\ W|
apportionment of estate duty 遗产税的分摊 *H:;pI WP
appraisal 估价；评估 ~@TNVkw
appreciable growth 可观增长 [V}I34UN
appreciable impact 显着影响 .hBE&Y>\
appreciable increase 可观增长 Oh-HfJyi
appreciation 增值；升值 jjEkz 5
appreciation against other currencies 相对其他货币升值 \jZvP`.2
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [%z~0\lu8
appreciation tax 增值税 SJj0*ry:
appropriation 拨款；拨用；拨付 kcM9
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appropriation account 拨款帐目 V5% B ,.d:
Appropriation Bill 拨款法案
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appropriation-in-aid system 补助拨款办法 Kh'/Ne?
approved assets 核准资产 } 3 RqaIY}
approved basket stock 认可一篮子证券 X^r HugQ
approved budget 核准预算 :Y ~fPke
approved charitable donation 认可慈善捐款 Z/6B[,V
approved charitable institution 认可慈善机构 8%>
Ls
approved currency 核准货币；认可货币 _ `*x}
approved estimates 核准预算 &*/8Ojv)9
approved estimates of expenditure 核准开支预算 mEr
* n
approved overseas insurer 核准海外保险人 *ZF7m_8u{
approved overseas trust company 核准海外信托公司 &
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approved pooled investment fund 核准汇集投资基金 3m
approved provident fund scheme 认可公积金计划 ?4(uwX p
approved provision 核准拨款 0;} 9XZ
approved redeemable share 核准可赎回股份 UYD( ++
approved regional stock 认可地区性证券 lm o>z'<
approved retirement scheme 认可退休金计划 s>76?Q:i
approved subordinated loan 核准附属贷款 fp |b@
arbitrage 套戥；套汇；套利 8'@ pX<
arbitrageur 套戥者；套汇者 WDW b 7
arbitrary amount 临时款项 9)3ok#pQ/
arrangement 措施；安排；协定 G! L=W#{
arrears 欠款 Uw)?u$+
P
arrears of pay 欠付薪酬 sq*d?<:3
arrears of revenue 逾期未收税款；逾期未收的帐项 uhbo/7d'7
articles of association 组织章程；组织细则；组织章程细则 H&6lQ30 /)
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 z2A 7:[
ascertainment of profit 确定利润 218ZUg -a
"Asia Clear" “亚洲结算系统”
