allotment 分配；配股 %?2y2O ,;
allotment notice 股份配售通知；配股通知 x,L<{A`z
allotment of shares 股份分配 /0 CS2mLC
allowable 可获宽免；免税的 A*^aBWFR
allowable business loss 可扣除的营业亏损 @S9^~W3G3
allowable expenses 可扣税的支出 JCO+_d#x
allowance 免税额；津贴；备抵；准备金 ur\<NApT;
allowance for debts 债项的免税额
z>lIZ}
allowance for depreciation by wear and tear 耗损折旧免税额 :<gC7UW
allowance for funeral expenses 殡殓费的免税额 ? `hA :X<
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Cg_9V4h.C
allowance for repairs and outgoings 修葺及支出方面的免税额 ?*LVn~y
allowance to debtor 给债务人的津贴 [8jIu&tJf
alteration of capital 资本更改 *{DpNV8"
alternate trustee 候补受托人 ,i)wS1@
amalgamation 合并 x 4bmV@b
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 N2 4J!L
ambit of charges 征税范围；收费范围 ;-kC&GZf
amended valuation 经修订的估值 3LRBH+Tt
American Commodities Exchange 美国商品交易所 L _D #
American Express Bank Limited 美国运通银行 |tN:o=
6
American Stock Exchange 美国证券交易所 {;5\ #VFg
amortization 摊销 7w\L<vFm
amount due from banks 存放银行同业的款项 {:
] u 6l
amount due from banks abroad 存放海外银行同业的款项 ?xW,2S
amount due from holding companies 控股公司欠款 4 5Hbg
amount due from local banks 存放本港银行同业的款项 gx9=L&=d
amount due to banks 银行同业的存款 L9{y 1'')
amount due to banks abroad 海外银行同业的存款 V!\'7 -[R
amount due to holding companies 控股公司存款 *[Im].
amount due to local banks 本港银行同业的存款 ,J(shc_F
amount due to outport banks 外埠银行同业的存款 7?ICXhu9
amount for note issue 发行纸币的款额 *Za'^
Z2
amount of bond 担保契据的款额 Q@ua
G,6
amount of consideration 代价款额 \& /V p`
amount of contribution 供款数额 u+
b `aB
amount of indebtedness 负债款额 18,;2Sr44
amount of principal of the loan 贷款本金额 Tm\a%Z
`U>
amount of rates chargeable 应征差饷数额 !mH
!W5&
amount of share capital 股本额 y* *YFQ*sc
amount of sums assured 承保款额
XFSHl[uS1
amount of variation 变动幅度 |"g+p )A
amount of vote 拨款数额 =&Z #QD"vl
amount payable 应付款额 x7GYWK
9
amount receivable 应收款额 AO]k*N,N
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 sm Kp3_r
analysis 分析 8 qlQC.VA[
ancillary risk 附属风险 ~jJF&*)
annual account 周年帐目；周年帐目报表；年度决算；年结 yXQ 28A
annual accounting date 年结日期 \NTVg6>qN
annual allowance 每年免税额；年积金；年度津贴；年津 !&},h=
annual balance 年度余额 `y>B bJqy
annual disposable income 每年可动用收入 jr(|-!RVMN
annual estimates 周年预算 v, |jmv+:
annual fee 年费 oT0:Ny
annual general meeting 周年大会 Q[Gs%/>
annual growth rate 年增率；每年增长率 v]\T
&w%9
annual long-term supplement 长期个案每年补助金 |G)P
I`BH
annual pensionable emolument 可供计算退休金的年薪 ~p?D[]h
annual report 年报 .On3ZN
Annual Report on the Consumer Price Index 《消费物价指数年报》 ''($E /
annual return 周年报表；周年申报表；每年报税表格 Lb#PiTJI
Annual Return Rules 《周年报表规则》 B[~Q0lP
ih
annual review of consumer prices 每年消费物价回顾 !t[;~`d9
annual roll-forward basis 逐年延展方式 SohNk9u[8
annual salary 年薪 [>LO '}%
annual statement 年度报表；年度决算表 [Lcy &+
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 ? $MO!
annuitant 年金受益人 uuQsK. S
annuity 年金 ;OC{B}.vH
annuity contract 年金合约 fI,2l
annuity on human life 人寿年金 G<P/COI#M5
antecedent debt 先前的债项 5 qMP u| A
ante-dated cheque 倒填日期支票 %Z8w UG
anticipated expenditure 预期开支 Bk]
`n'W
anticipated net profit 预期纯利 L |8&9F\
anticipated revenue 预期收入 EMPujik-
anti-inflation measure 反通货膨胀措施 m2HO .ljc
anti-inflationary stance 反通货膨胀立场 a4XK.[O
apparent deficit 表面赤字 >y+?Sz!
apparent financial solvency 表面偿债能力 U 8{^-#(Uz
apparent partner 表面合伙人 M< H+$}[
application for personal assessment 个人入息课税申请书 nub!*)q
application of fund 资金应用 7)RRCsn
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 ^fV-m&F)K*
appointed actuary 委任精算师 _FU}IfG>t
appointed auditor 委任核数师；委任审计师 k*OHI/uiow
appointed trustee 委任的受托人 !$/P8T``M
appointer 委任人 #r,!-;^'p
apportioned pro rata 按比例分摊 fZ(k"*\MZ
apportionment 分配；分摊 }zIWagC6
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 O;$}j:;KF
apportionment formula 分摊方程式 e~SRGyIww
apportionment of estate duty 遗产税的分摊 ;
Fd1:"1pP
appraisal 估价；评估 W6RjQ1
appreciable growth 可观增长 He%v
4S
appreciable impact 显着影响 '!`| H 3
appreciable increase 可观增长 R[kF( C&
appreciation 增值；升值 P' <j<h6
appreciation against other currencies 相对其他货币升值 ^x Z=";eq
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :;;k+Sw3
appreciation tax 增值税
c& $[a%s
appropriation 拨款；拨用；拨付 |n;5D,r0C
appropriation account 拨款帐目 V+zn`
\a
Appropriation Bill 拨款法案 s )Xz}QPK.
appropriation-in-aid system 补助拨款办法 Xy}>O*
approved assets 核准资产 Jpy~5kS
approved basket stock 认可一篮子证券 ;X:Bh8tEV
approved budget 核准预算 36Lf8~d4"h
approved charitable donation 认可慈善捐款 2V~uPZ
approved charitable institution 认可慈善机构 lR/Ubo
yy
approved currency 核准货币；认可货币 h*Mt{A&'.&
approved estimates 核准预算 TEbIU8{Y
approved estimates of expenditure 核准开支预算 7q:;3;"9
approved overseas insurer 核准海外保险人 aWNj l
approved overseas trust company 核准海外信托公司 2&=CC4<!d
approved pooled investment fund 核准汇集投资基金 L
3\( <[
approved provident fund scheme 认可公积金计划 FxT] *mo
approved provision 核准拨款 a|DCpU}
approved redeemable share 核准可赎回股份 }rnu: 7
approved regional stock 认可地区性证券 q ^uCZnkb=
approved retirement scheme 认可退休金计划 .J=QWfqt
approved subordinated loan 核准附属贷款 o?+?@Xb'
arbitrage 套戥；套汇；套利 `)kxFD_bH
arbitrageur 套戥者；套汇者 RjR+'<7E^
arbitrary amount 临时款项 + Hj SU2
arrangement 措施；安排；协定 Jx Kd
arrears 欠款 4h YK$!"r
arrears of pay 欠付薪酬 O]?\<&y
arrears of revenue 逾期未收税款；逾期未收的帐项 b &]z^_m)
articles of association 组织章程；组织细则；组织章程细则 N8,g~ ?r^
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]AZCf`7/?
ascertainment of profit 确定利润 9{rE7OX*A
"Asia Clear" “亚洲结算系统”
