allotment 分配；配股 _I; hM
allotment notice 股份配售通知；配股通知 T'7>4 MT(
allotment of shares 股份分配 p 2l@6\m\
allowable 可获宽免；免税的 _J \zj
allowable business loss 可扣除的营业亏损 g,WTXRy
allowable expenses 可扣税的支出 -eK0 +beQ
allowance 免税额；津贴；备抵；准备金 a"xRc
allowance for debts 债项的免税额 @BnK C&{
allowance for depreciation by wear and tear 耗损折旧免税额 {ST8'hY
allowance for funeral expenses 殡殓费的免税额 ~28{ BY
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 gh[q*%#
allowance for repairs and outgoings 修葺及支出方面的免税额 E%E`\mF
D
allowance to debtor 给债务人的津贴 #
{k
$Fk
alteration of capital 资本更改
vxPr)"Vvz
alternate trustee 候补受托人 rr`_\ut
amalgamation 合并 ,ynN801\m
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 )ZLj2H <
ambit of charges 征税范围；收费范围 GB g
amended valuation 经修订的估值 a0JMLLa [I
American Commodities Exchange 美国商品交易所 34)l3UI~
American Express Bank Limited 美国运通银行 M-Vz$D/aed
American Stock Exchange 美国证券交易所 t4 ; gY298
amortization 摊销 D6 e ?J.
amount due from banks 存放银行同业的款项 =HM CNl
amount due from banks abroad 存放海外银行同业的款项 n@kJ1ee'
amount due from holding companies 控股公司欠款 z< A8S=s6n
amount due from local banks 存放本港银行同业的款项 W=S^t_ F
amount due to banks 银行同业的存款 R=R]0
amount due to banks abroad 海外银行同业的存款 A6_ER&9$>N
amount due to holding companies 控股公司存款 "S{GjOlEDF
amount due to local banks 本港银行同业的存款 &=%M("IlD
amount due to outport banks 外埠银行同业的存款 SLkg
Ib~'X
amount for note issue 发行纸币的款额 kd&
~_=Q
amount of bond 担保契据的款额 w(+ L&IBC
amount of consideration 代价款额
`_
n eYT
amount of contribution 供款数额 2X BHo (
amount of indebtedness 负债款额 4>Ht _B<<
amount of principal of the loan 贷款本金额 Gl{2"!mt=
amount of rates chargeable 应征差饷数额 >W/m Rv&
amount of share capital 股本额 "\9 beK:l
amount of sums assured 承保款额 =Ldf#8J
amount of variation 变动幅度 Wkb>JnPo
amount of vote 拨款数额 3\ )bg
R:
amount payable 应付款额 mDwuJf8}
amount receivable 应收款额 OS
L~a_
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 B B1_EdoG
analysis 分析 }|=Fnyj
ancillary risk 附属风险 &kWT<*;J)
annual account 周年帐目；周年帐目报表；年度决算；年结 2}P{7flDY
annual accounting date 年结日期 th"Aat mp
annual allowance 每年免税额；年积金；年度津贴；年津 [UdJ(cGf
annual balance 年度余额 z:O:g?A
annual disposable income 每年可动用收入 c0jTQMe4yl
annual estimates 周年预算 g rQ,
J
annual fee 年费 4yMi9Ri4H
annual general meeting 周年大会 M!VW/vdywL
annual growth rate 年增率；每年增长率 Bz,Xg-k+
annual long-term supplement 长期个案每年补助金 ed/
"O gA
annual pensionable emolument 可供计算退休金的年薪 4ee- tKH
annual report 年报 -yIx:*KI
Annual Report on the Consumer Price Index 《消费物价指数年报》 ZLP0SCkuR
annual return 周年报表；周年申报表；每年报税表格 a(-t"OL\
Annual Return Rules 《周年报表规则》 <Z1m9O "sy
annual review of consumer prices 每年消费物价回顾 ms&5Bq+9
annual roll-forward basis 逐年延展方式 ) TN G0[
annual salary 年薪 WT 5 2
annual statement 年度报表；年度决算表 iy8Ln,4z(
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 gz:US 77
annuitant 年金受益人 &ML-\aSal
annuity 年金 r5lPO*?Df
annuity contract 年金合约 (LVzE_`
annuity on human life 人寿年金 |D;I>O^"R
antecedent debt 先前的债项 >^@~}]
L
ante-dated cheque 倒填日期支票 !a%_A^t7
anticipated expenditure 预期开支 Fv^>^txh
anticipated net profit 预期纯利 .q 4FGPWz
anticipated revenue 预期收入 +OI nf_O
anti-inflation measure 反通货膨胀措施 mX @xV*
anti-inflationary stance 反通货膨胀立场 >n&+<06
apparent deficit 表面赤字 \$,;@H5I^
apparent financial solvency 表面偿债能力 \3 rgwbF
apparent partner 表面合伙人 zP!j {y4w
application for personal assessment 个人入息课税申请书 3P'Wk|j
application of fund 资金应用
y?*Y=,"
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 )5diX
+
k
appointed actuary 委任精算师 );p:[=$71
appointed auditor 委任核数师；委任审计师 5S! !@P!,
appointed trustee 委任的受托人 9~r8$,e
appointer 委任人 Lp{uA4:=K
apportioned pro rata 按比例分摊 6099w0fR`
apportionment 分配；分摊 eN TKX
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >/-Bg:
apportionment formula 分摊方程式 -{*QjP;K
apportionment of estate duty 遗产税的分摊 P>] *pD
appraisal 估价；评估 \VAS<?3
appreciable growth 可观增长 ~NK|q5(I
appreciable impact 显着影响 kKVNE h Tp
appreciable increase 可观增长 :{#w-oC>6P
appreciation 增值；升值 ge&!G O
appreciation against other currencies 相对其他货币升值 o H
e
thk
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .Jc<Gg
appreciation tax 增值税
Ez^wK~
appropriation 拨款；拨用；拨付 +=L^h9F
appropriation account 拨款帐目 Jj+Hj
[(@
Appropriation Bill 拨款法案 ?*f2P T?`
appropriation-in-aid system 补助拨款办法 [@$t35t~
approved assets 核准资产 pc](
approved basket stock 认可一篮子证券 e yByAT~W,
approved budget 核准预算 o7fJ@3B/
approved charitable donation 认可慈善捐款 [_tBv" z
approved charitable institution 认可慈善机构 SivJaY%
approved currency 核准货币；认可货币 _$gP -J
approved estimates 核准预算 yzL6 oU-{&
approved estimates of expenditure 核准开支预算 `Y< FR
approved overseas insurer 核准海外保险人 Hh qNp U
approved overseas trust company 核准海外信托公司 @B>pPCowa
approved pooled investment fund 核准汇集投资基金 8SO(pw9
approved provident fund scheme 认可公积金计划 E*UE?4FSw|
approved provision 核准拨款 H' )8p;~{}
approved redeemable share 核准可赎回股份 x? G"58
approved regional stock 认可地区性证券 ";w"dfC^
approved retirement scheme 认可退休金计划 | )YN"nqg
approved subordinated loan 核准附属贷款 |#O>DdKHT
arbitrage 套戥；套汇；套利 Cfst)[j
arbitrageur 套戥者；套汇者 'iEu1! t\0
arbitrary amount 临时款项 yRldP k_
arrangement 措施；安排；协定 -j}zr yG-
arrears 欠款 @VKN 6yHH
arrears of pay 欠付薪酬 \
UiITP<
arrears of revenue 逾期未收税款；逾期未收的帐项 u_%L~1+'
articles of association 组织章程；组织细则；组织章程细则 p y%RR*4#
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 z7]GZ F
ascertainment of profit 确定利润 N?mQ50o~C
"Asia Clear" “亚洲结算系统”
