allotment 分配；配股 1ibnx2^YB
allotment notice 股份配售通知；配股通知 {v` 2sB
allotment of shares 股份分配 c|AtBgvf
allowable 可获宽免；免税的 {G3i0 r
allowable business loss 可扣除的营业亏损 B$vr'U
allowable expenses 可扣税的支出 "e6|"w@8
allowance 免税额；津贴；备抵；准备金 6X)@ajGWg~
allowance for debts 债项的免税额 W3rl^M=r
allowance for depreciation by wear and tear 耗损折旧免税额 y(a!YicA?
allowance for funeral expenses 殡殓费的免税额 ! bU\zH
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 x Ho&[{
allowance for repairs and outgoings 修葺及支出方面的免税额 wX,F`e3"/
allowance to debtor 给债务人的津贴 ` ;)ZGY\
alteration of capital 资本更改 m C[UXN/
alternate trustee 候补受托人 7dOyxr"H-
amalgamation 合并 / i_ @
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 EQ<RDhC@b
ambit of charges 征税范围；收费范围 EJ84rSp
amended valuation 经修订的估值 @|\R}k
%(
American Commodities Exchange 美国商品交易所 q,%:h`t\
American Express Bank Limited 美国运通银行 . +
American Stock Exchange 美国证券交易所 RJ4.
kt
amortization 摊销 ycAKK ?O*
amount due from banks 存放银行同业的款项 VDbI-P&c
amount due from banks abroad 存放海外银行同业的款项 6#e::GD
amount due from holding companies 控股公司欠款 ;V5yXNQ
amount due from local banks 存放本港银行同业的款项 Vj?DA5W`'
amount due to banks 银行同业的存款 ][;G=oCT
amount due to banks abroad 海外银行同业的存款 -JT/ 9IQ
amount due to holding companies 控股公司存款 ]N{0:Va@D
amount due to local banks 本港银行同业的存款 6oD\ -H
amount due to outport banks 外埠银行同业的存款 mXzrEI
amount for note issue 发行纸币的款额 W# US#<9Y
amount of bond 担保契据的款额 MJ{%4S{K,p
amount of consideration 代价款额 c#/H:?q?a
amount of contribution 供款数额 >[10H8~bI/
amount of indebtedness 负债款额 ^aZAw%K
amount of principal of the loan 贷款本金额 %~xGkk"I
amount of rates chargeable 应征差饷数额 TX [%(ft
amount of share capital 股本额 #z'uRHx%=0
amount of sums assured 承保款额 od' /%
amount of variation 变动幅度 fbvbz3N
amount of vote 拨款数额 je/ !{(
amount payable 应付款额 ~ b~2
>c9
amount receivable 应收款额 Jc6R{C
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V5f9]D
analysis 分析 !g!5_ |
ancillary risk 附属风险 l fZ04M{2
annual account 周年帐目；周年帐目报表；年度决算；年结 2";SJF'5\
annual accounting date 年结日期 ~|ss*
`CT
annual allowance 每年免税额；年积金；年度津贴；年津 !h[VU
g_8
annual balance 年度余额 Dnf
*7)X
annual disposable income 每年可动用收入 0\ 9K3
annual estimates 周年预算 )!BsF'uVQ
annual fee 年费 ~]C%/gEh
annual general meeting 周年大会 Z;l`YK^-
annual growth rate 年增率；每年增长率 *J|(jdu7
annual long-term supplement 长期个案每年补助金 nC1zzFFJ
annual pensionable emolument 可供计算退休金的年薪
IuF_M<d,
annual report 年报 RoGwK*j0+
Annual Report on the Consumer Price Index 《消费物价指数年报》 v "& p Q
annual return 周年报表；周年申报表；每年报税表格 /Ci*Az P
Annual Return Rules 《周年报表规则》 An*~-u9m
annual review of consumer prices 每年消费物价回顾 M$4[)6Y
annual roll-forward basis 逐年延展方式 u+H ;
@
annual salary 年薪 $ Xm6N@
annual statement 年度报表；年度决算表 B~
S6R
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 Cqi i}
annuitant 年金受益人 j^tW
Iz
annuity 年金 ew _-Eb
annuity contract 年金合约 {--0 z3n>
annuity on human life 人寿年金 9^Fz iM
antecedent debt 先前的债项 u j> WgU
ante-dated cheque 倒填日期支票 jHXwOJq
%
anticipated expenditure 预期开支 s~I6SA&i
anticipated net profit 预期纯利
HB+|WW t>
anticipated revenue 预期收入 8K(Z0
anti-inflation measure 反通货膨胀措施 WY^W.1 X
anti-inflationary stance 反通货膨胀立场 sg'pO*_&
apparent deficit 表面赤字 Z F7I L
apparent financial solvency 表面偿债能力 2*"Fu:a"`I
apparent partner 表面合伙人 [r+ZE7$2b"
application for personal assessment 个人入息课税申请书 *]hBGr#6
application of fund 资金应用 40E#JF#
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ;9o;r)9~
appointed actuary 委任精算师 WQ yLf;!Lz
appointed auditor 委任核数师；委任审计师 8r"+bhGx~
appointed trustee 委任的受托人 o8
e?J\?
appointer 委任人 GdV1^`M6
apportioned pro rata 按比例分摊 m,C1J%{^
apportionment 分配；分摊 y Rp
"jcD
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 QrO\jAZ{Ag
apportionment formula 分摊方程式 fb8%~3i >
apportionment of estate duty 遗产税的分摊 76
hOB@
appraisal 估价；评估 bVP"(H]
appreciable growth 可观增长 N7E$G{TT
appreciable impact 显着影响 _iNq"8>2
appreciable increase 可观增长 ljl^ GFo
appreciation 增值；升值 niB `2 J
appreciation against other currencies 相对其他货币升值 DC qY|4Qc
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 w 4[{2
appreciation tax 增值税 .EM `.
appropriation 拨款；拨用；拨付 bR@p<;G|
appropriation account 拨款帐目 ifN64`AhRX
Appropriation Bill 拨款法案 `u>4\sv
appropriation-in-aid system 补助拨款办法 Eu"_MgD
approved assets 核准资产 C8FB:JNJV
approved basket stock 认可一篮子证券 >pUtwIP
approved budget 核准预算 *m?/O} R
approved charitable donation 认可慈善捐款 W9NX=gE4
approved charitable institution 认可慈善机构 L(&&26Y
approved currency 核准货币；认可货币 )K &(
approved estimates 核准预算 ;WR,eI ..
approved estimates of expenditure 核准开支预算 F:x [
approved overseas insurer 核准海外保险人 :y7c k/>
approved overseas trust company 核准海外信托公司 jKt7M>P
approved pooled investment fund 核准汇集投资基金 RKPO#qju\F
approved provident fund scheme 认可公积金计划 >EY3/Go>
approved provision 核准拨款 D!7`CH+
approved redeemable share 核准可赎回股份 A}eOF u`
approved regional stock 认可地区性证券 RX/hz|
approved retirement scheme 认可退休金计划 I`NjqyTW
approved subordinated loan 核准附属贷款 9on@Q_7m
arbitrage 套戥；套汇；套利 8WnwQ%;m?
arbitrageur 套戥者；套汇者 J2:y6kGj>
arbitrary amount 临时款项 j?'GZ d"B
arrangement 措施；安排；协定 b hniB @<
arrears 欠款 '],J$ge
arrears of pay 欠付薪酬 9a8cRt6knO
arrears of revenue 逾期未收税款；逾期未收的帐项 ,v"YqD+GC5
articles of association 组织章程；组织细则；组织章程细则 0_ 88V
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 B}^w_C2
ascertainment of profit 确定利润 JtER_(.
"Asia Clear" “亚洲结算系统”
