allotment 分配；配股 `
0\hm`
allotment notice 股份配售通知；配股通知 ,eZ'pxt
allotment of shares 股份分配 .Hgiru&
allowable 可获宽免；免税的 qrt+{5/t
allowable business loss 可扣除的营业亏损 MhJ`> .z1
allowable expenses 可扣税的支出 071w o7
allowance 免税额；津贴；备抵；准备金 "%}PV O!
allowance for debts 债项的免税额 F htf4
allowance for depreciation by wear and tear 耗损折旧免税额 (tVY
/(~#
allowance for funeral expenses 殡殓费的免税额 @j^qT-0M
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `ZNjA},.
allowance for repairs and outgoings 修葺及支出方面的免税额 *$hO C%(
allowance to debtor 给债务人的津贴 uIWCVR8`Y
alteration of capital 资本更改 pq4+n'uO
alternate trustee 候补受托人 x#ouR+<
amalgamation 合并 (Ojg~P 4;&
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^ro?.,c T
ambit of charges 征税范围；收费范围 y "){?
amended valuation 经修订的估值 `NGCUGQ_7
American Commodities Exchange 美国商品交易所 #z5'5|3
American Express Bank Limited 美国运通银行 9Y/c<gbY
American Stock Exchange 美国证券交易所 *,
{b]6v
amortization 摊销 0 ~FX!1;
amount due from banks 存放银行同业的款项 H=wmN0s {<
amount due from banks abroad 存放海外银行同业的款项 $'&`k,a3|P
amount due from holding companies 控股公司欠款 !\"C<*5
amount due from local banks 存放本港银行同业的款项 uF< F4m;
amount due to banks 银行同业的存款 xDVzHgbf
amount due to banks abroad 海外银行同业的存款 !_c<j4O
amount due to holding companies 控股公司存款 p*dez!
amount due to local banks 本港银行同业的存款 }Y-f+qX*
amount due to outport banks 外埠银行同业的存款 ^Yn6kF
amount for note issue 发行纸币的款额 2&=;$2?}
amount of bond 担保契据的款额 " 3\) @
amount of consideration 代价款额 40 :YJ_n
amount of contribution 供款数额 k_y@vW3
amount of indebtedness 负债款额 MKQa&Dvw
amount of principal of the loan 贷款本金额 }}Q|O]e
amount of rates chargeable 应征差饷数额
3g5i5 G\
amount of share capital 股本额 {yfG_J
amount of sums assured 承保款额 S:t7U %
amount of variation 变动幅度 jo"[$%0`
amount of vote 拨款数额 bJe^x;J9
amount payable 应付款额 np)-Yzr
amount receivable 应收款额 #b{ otc)
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 m =opY~&h
analysis 分析 Tl 25t^Y
ancillary risk 附属风险 5g/WQo\
annual account 周年帐目；周年帐目报表；年度决算；年结 -`Z5# 8P
annual accounting date 年结日期 (xxJ^u>QC
annual allowance 每年免税额；年积金；年度津贴；年津 3[8'pQ!&
annual balance 年度余额 JBg",2w |C
annual disposable income 每年可动用收入 q Rt gk
annual estimates 周年预算 W
Q6E8t )
annual fee 年费 6}| /~n
annual general meeting 周年大会 lffw7T~
annual growth rate 年增率；每年增长率 n*-#VKK^
annual long-term supplement 长期个案每年补助金 |7f}icXKur
annual pensionable emolument 可供计算退休金的年薪 H]}-
U8}sp
annual report 年报 R?I(f(ib
Annual Report on the Consumer Price Index 《消费物价指数年报》 BD9`
+9
annual return 周年报表；周年申报表；每年报税表格 ,Q}/#/
Annual Return Rules 《周年报表规则》 ;jnnCXp>
annual review of consumer prices 每年消费物价回顾 5M*ZZ+ YX
annual roll-forward basis 逐年延展方式 Q_@
Z.{
annual salary 年薪 \DfvNeF
annual statement 年度报表；年度决算表 e[{LNM{/#
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Oys.8%+ P
annuitant 年金受益人 D0-C:gz
annuity 年金 3xj<ATSe
annuity contract 年金合约 Q&n|tQ*4
annuity on human life 人寿年金 } F@`A?k
antecedent debt 先前的债项 &jg ,8
ante-dated cheque 倒填日期支票 (}Gl'.>\M
anticipated expenditure 预期开支 fHwh 6|
anticipated net profit 预期纯利 C#vh 2'
anticipated revenue 预期收入
Imv kB~8N
anti-inflation measure 反通货膨胀措施 \yM[?/<
anti-inflationary stance 反通货膨胀立场 Z0E+EM o
apparent deficit 表面赤字 [*50Ng>P`
apparent financial solvency 表面偿债能力 ;qzCoe
apparent partner 表面合伙人 ]C]tLJ!M
application for personal assessment 个人入息课税申请书 N8m^h: b
application of fund 资金应用 a{]1H4+bQ
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 *D`,z3/*
appointed actuary 委任精算师 85nUR [)h
appointed auditor 委任核数师；委任审计师 r^Gl~ sX
appointed trustee 委任的受托人 E9
q8tE}
appointer 委任人 }3N8EmS
apportioned pro rata 按比例分摊 Hm4lR {A
apportionment 分配；分摊 17nWrTxR$
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 d e TUfbd'
apportionment formula 分摊方程式 >~XX' }
apportionment of estate duty 遗产税的分摊 Ue-HO
appraisal 估价；评估 N}s[0s
appreciable growth 可观增长 ,=K!Y TeVl
appreciable impact 显着影响 SD TX0v
appreciable increase 可观增长 a1om8! C
appreciation 增值；升值 t6 js@Ih
appreciation against other currencies 相对其他货币升值 MR8-xO'w
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 % _A1WC
appreciation tax 增值税 7E|0'PPR
appropriation 拨款；拨用；拨付 f~" 3#MaV
appropriation account 拨款帐目 A$|> Jt
Appropriation Bill 拨款法案 V1j&>-]]9*
appropriation-in-aid system 补助拨款办法 'v\!} 6
approved assets 核准资产 7tfFRUw
approved basket stock 认可一篮子证券 #<se0CJB
approved budget 核准预算 7b
Gzun&
approved charitable donation 认可慈善捐款 e2Xx7*vS
approved charitable institution 认可慈善机构 {|> ~#a49h
approved currency 核准货币；认可货币 tT'd]
approved estimates 核准预算 ~\XB'
approved estimates of expenditure 核准开支预算 ,riwxl5*E/
approved overseas insurer 核准海外保险人 2X6y^f';\
approved overseas trust company 核准海外信托公司 HlV3rYh
approved pooled investment fund 核准汇集投资基金 ?J)%. ~!
approved provident fund scheme 认可公积金计划 Ya=QN<
approved provision 核准拨款 Cr(pN[,
approved redeemable share 核准可赎回股份 R2M,VK?Wx
approved regional stock 认可地区性证券 0aGfz=V&
approved retirement scheme 认可退休金计划 $aGK8%.O
approved subordinated loan 核准附属贷款 ]kKf4SJZFU
arbitrage 套戥；套汇；套利 =Xo Nk1
arbitrageur 套戥者；套汇者 & I d ^n
arbitrary amount 临时款项 z*x6V0'yt
arrangement 措施；安排；协定 y@hd N=-
arrears 欠款 b6]M}ixK
arrears of pay 欠付薪酬 TTqOAo[-Z
arrears of revenue 逾期未收税款；逾期未收的帐项 b6Ntt Y!3
articles of association 组织章程；组织细则；组织章程细则 WgY\m&
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 BNzL+"W
ascertainment of profit 确定利润 .# M 5L
"Asia Clear" “亚洲结算系统”
