allotment 分配；配股 vzd1:'^t
allotment notice 股份配售通知；配股通知 V^As@P8,'(
allotment of shares 股份分配 Cpz'6F^oP
allowable 可获宽免；免税的 HSE9-c =
allowable business loss 可扣除的营业亏损 LaG./+IP
allowable expenses 可扣税的支出 bM; ==W
allowance 免税额；津贴；备抵；准备金 `rN,*kcP
allowance for debts 债项的免税额 [?Wt ZM^q
allowance for depreciation by wear and tear 耗损折旧免税额 pPu E-EDk
allowance for funeral expenses 殡殓费的免税额 q
okgu$2
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 540- l Me
allowance for repairs and outgoings 修葺及支出方面的免税额 uK2MC?LP
allowance to debtor 给债务人的津贴 x$tx!%,)/S
alteration of capital 资本更改 4siNY4i"
alternate trustee 候补受托人 '%vb&a!.6
amalgamation 合并 {m.l{<H
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 c,:xm=&
ambit of charges 征税范围；收费范围 P4-`<i]!S
amended valuation 经修订的估值 }K!
}6?17T
American Commodities Exchange 美国商品交易所 ;!v2kVuS]
American Express Bank Limited 美国运通银行 4p\<b8(9>
American Stock Exchange 美国证券交易所
0GK<l
amortization 摊销 dgh )Rfp3
amount due from banks 存放银行同业的款项 > 7[.
{Y
amount due from banks abroad 存放海外银行同业的款项 s`B
]+
amount due from holding companies 控股公司欠款 d[9c6C:<q
amount due from local banks 存放本港银行同业的款项 e )]9u$x
amount due to banks 银行同业的存款 r({!ejT{U
amount due to banks abroad 海外银行同业的存款 R
@ N
I
amount due to holding companies 控股公司存款 D6=Z%h\*
amount due to local banks 本港银行同业的存款 }RowAGWL
amount due to outport banks 外埠银行同业的存款 w7 @fiH{
amount for note issue 发行纸币的款额 ;}"_ hLX
amount of bond 担保契据的款额 $T. we+u
amount of consideration 代价款额 .&:y+Oww~
amount of contribution 供款数额 D~E1hr&Vd>
amount of indebtedness 负债款额 tpO MKh.`
amount of principal of the loan 贷款本金额 sEP-jEuwG
amount of rates chargeable 应征差饷数额 N}HQvlLkF9
amount of share capital 股本额 RY3ANEu+
amount of sums assured 承保款额 bi;?)7p&ZY
amount of variation 变动幅度 KCu @5`p
amount of vote 拨款数额 ;jS
2bc:8a
amount payable 应付款额 N3n FE:`u]
amount receivable 应收款额 bw\fKZ
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 veIR)i@dx
analysis 分析 PY-
1 oP
ancillary risk 附属风险 M0zJGIT~b
annual account 周年帐目；周年帐目报表；年度决算；年结 v]SHude{
annual accounting date 年结日期 v10p]=HmO
annual allowance 每年免税额；年积金；年度津贴；年津 #}*w &y
annual balance 年度余额 yr?*{;
annual disposable income 每年可动用收入 e= Zwh RP
annual estimates 周年预算 dfl| 6R
annual fee 年费 91d@/z
annual general meeting 周年大会 d$Y3 a^O|
annual growth rate 年增率；每年增长率 ky>0
annual long-term supplement 长期个案每年补助金 ?0
93'lA
annual pensionable emolument 可供计算退休金的年薪 K(@QKRZ7[
annual report 年报 })RT2zw}
Annual Report on the Consumer Price Index 《消费物价指数年报》 H'7AIY }
annual return 周年报表；周年申报表；每年报税表格 ~'> R K
Annual Return Rules 《周年报表规则》 v'gP,UO-%D
annual review of consumer prices 每年消费物价回顾 +EK(r@eV
annual roll-forward basis 逐年延展方式 z(V?pHv+
annual salary 年薪 & 9X`t CnL
annual statement 年度报表；年度决算表 tl9=u-D13@
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 =2!AK[KxX
annuitant 年金受益人 U'(}emh}
annuity 年金 Elth xj
annuity contract 年金合约 Au3> =x`
annuity on human life 人寿年金
:?W {vV
antecedent debt 先前的债项 t goOzk
^
ante-dated cheque 倒填日期支票 o (fZZ`6Y
anticipated expenditure 预期开支 Hbwjs?Vq?]
anticipated net profit 预期纯利 7xz~%xC.
anticipated revenue 预期收入 _%^t[4)q
anti-inflation measure 反通货膨胀措施 dJID '2a
anti-inflationary stance 反通货膨胀立场 =5=D)x~
apparent deficit 表面赤字 oz
$T.
apparent financial solvency 表面偿债能力 :a$ZYyD
apparent partner 表面合伙人 b[p<kMTir
application for personal assessment 个人入息课税申请书 D>"U0*h
application of fund 资金应用 bL*;6TzRK
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 uMOm<kn
appointed actuary 委任精算师 ^@f%A
<
appointed auditor 委任核数师；委任审计师 {g9?Eio^F^
appointed trustee 委任的受托人 M7z>ugk"
appointer 委任人 +bK[3KG4F5
apportioned pro rata 按比例分摊 wUkLe-n,dE
apportionment 分配；分摊 5c6CH k`:
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5"(AqXoq
apportionment formula 分摊方程式 $mFsf)1]]?
apportionment of estate duty 遗产税的分摊 Cw;&{jY
appraisal 估价；评估 {6ML bL{
appreciable growth 可观增长 Ij; =
appreciable impact 显着影响 $tvGS 6p>
appreciable increase 可观增长 Z- [nHSf
appreciation 增值；升值 sX53(|?*
appreciation against other currencies 相对其他货币升值 fq-$u;~h
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8\c= Un
appreciation tax 增值税 T3
xr Ua&
appropriation 拨款；拨用；拨付 _Y F~DU
appropriation account 拨款帐目 .gUceXWH3
Appropriation Bill 拨款法案 ON Qp -$
appropriation-in-aid system 补助拨款办法 A6w/X`([O
approved assets 核准资产 AU1P?lk
approved basket stock 认可一篮子证券 =w &%29BYq
approved budget 核准预算 ]:TX> X!
approved charitable donation 认可慈善捐款 lS P{9L6
approved charitable institution 认可慈善机构
v|+}>g
approved currency 核准货币；认可货币 Fs_,RXW"
approved estimates 核准预算 *8k`m)h26
approved estimates of expenditure 核准开支预算 JtYc'%OF
approved overseas insurer 核准海外保险人 EF eG[bxM
approved overseas trust company 核准海外信托公司 !Z P1?l30
approved pooled investment fund 核准汇集投资基金 :& $4&\_F
approved provident fund scheme 认可公积金计划 v8g3]MVj 3
approved provision 核准拨款 qmUq9bV
approved redeemable share 核准可赎回股份 Mi'Q5m
approved regional stock 认可地区性证券 Bu?"b= B*
approved retirement scheme 认可退休金计划 wqo2iRql
approved subordinated loan 核准附属贷款 N>i1TM2
arbitrage 套戥；套汇；套利 Cnf;5/
arbitrageur 套戥者；套汇者 o:C:obiQbu
arbitrary amount 临时款项 U,/NygB~
arrangement 措施；安排；协定 ]7kq@o/7
arrears 欠款 lv9Ss-c4
arrears of pay 欠付薪酬 X70 vDoW
arrears of revenue 逾期未收税款；逾期未收的帐项 Q6?+# }
articles of association 组织章程；组织细则；组织章程细则 p}uT
qI
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 G-oC A1UdN
ascertainment of profit 确定利润 ;@K,>$ur-
"Asia Clear" “亚洲结算系统”
