allotment 分配；配股 sR8"3b<qA
allotment notice 股份配售通知；配股通知 ?h2}#wg
allotment of shares 股份分配 13 wE"-
allowable 可获宽免；免税的 WEpoBP
CL
allowable business loss 可扣除的营业亏损 Hx:;@_g q
allowable expenses 可扣税的支出 B/C,.?Or
allowance 免税额；津贴；备抵；准备金 D)Dr__x
allowance for debts 债项的免税额 :hA#m[
allowance for depreciation by wear and tear 耗损折旧免税额 =R\]=cRbg
allowance for funeral expenses 殡殓费的免税额 i mM_H;-X
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 !&\INl-Z
allowance for repairs and outgoings 修葺及支出方面的免税额 w*Ihk)
allowance to debtor 给债务人的津贴 tMe ~vq[
alteration of capital 资本更改 GKCroyor
alternate trustee 候补受托人 C7?/%7{
amalgamation 合并 92-I~
!d
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Y^]rMK/;
ambit of charges 征税范围；收费范围 h7@6T+#WoT
amended valuation 经修订的估值 \Og+ c%
American Commodities Exchange 美国商品交易所 QCJM&
American Express Bank Limited 美国运通银行 8>%
hz$no=
American Stock Exchange 美国证券交易所 9>$p
amortization 摊销 v8D C21pb
amount due from banks 存放银行同业的款项 /7LR;>B j
amount due from banks abroad 存放海外银行同业的款项 |'2d_vR
amount due from holding companies 控股公司欠款 hzC >~Ub5
amount due from local banks 存放本港银行同业的款项 z$Qbj
amount due to banks 银行同业的存款 ^}C \zW
amount due to banks abroad 海外银行同业的存款 JN6B~ZNf
amount due to holding companies 控股公司存款 mcok/,/
amount due to local banks 本港银行同业的存款 8r!zBKq2~
amount due to outport banks 外埠银行同业的存款 "
h ^Z
amount for note issue 发行纸币的款额 aN=B] {!
amount of bond 担保契据的款额 'H!
XUtFs"
amount of consideration 代价款额 -{_PuJ "
amount of contribution 供款数额 MY/}-* |
amount of indebtedness 负债款额 Hr4}3.8
amount of principal of the loan 贷款本金额 A(N4N
amount of rates chargeable 应征差饷数额 { "E\Jcjl\
amount of share capital 股本额 )_NO4`ejs/
amount of sums assured 承保款额 *owU)
amount of variation 变动幅度 yppo6 HGD
amount of vote 拨款数额 c:g'.'/*
amount payable 应付款额 u2[w#
amount receivable 应收款额 U%<Inb}ad
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 iyog`s c
analysis 分析 (tQc
ancillary risk 附属风险 % %wNZ{
annual account 周年帐目；周年帐目报表；年度决算；年结 *9i{,I@
annual accounting date 年结日期 #89!' W
annual allowance 每年免税额；年积金；年度津贴；年津 >OK^D+
v"j
annual balance 年度余额 b u"!jHPB
annual disposable income 每年可动用收入 jA/w|\d!
annual estimates 周年预算 ]+$?u&0?w
annual fee 年费 FCn_^l)EA
annual general meeting 周年大会 fxIf|9Qi`
annual growth rate 年增率；每年增长率 ,?XCyHSgWW
annual long-term supplement 长期个案每年补助金 MJrR[h]
annual pensionable emolument 可供计算退休金的年薪 yiI1x*^
annual report 年报 m#F`] {
Annual Report on the Consumer Price Index 《消费物价指数年报》
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9I
annual return 周年报表；周年申报表；每年报税表格 VD\=`r)nT
Annual Return Rules 《周年报表规则》 +'w3 =2Bo
annual review of consumer prices 每年消费物价回顾 xP ,hTE
annual roll-forward basis 逐年延展方式 OU XR
annual salary 年薪 a@*\o+Su
annual statement 年度报表；年度决算表 .GcKa024
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 k;L6R!V
annuitant 年金受益人 ~3 bPIg7D
annuity 年金 BF <ikilR
annuity contract 年金合约 MqUH',\3
annuity on human life 人寿年金 kS h( u
antecedent debt 先前的债项 *WT`o >
ante-dated cheque 倒填日期支票 b%5 f&N
anticipated expenditure 预期开支 V$?SR44>nH
anticipated net profit 预期纯利 alvrh'5 1
anticipated revenue 预期收入 {.\TtE
anti-inflation measure 反通货膨胀措施 !0cD $^7
anti-inflationary stance 反通货膨胀立场 O8.5}>gDn.
apparent deficit 表面赤字 #1G:lhkC
apparent financial solvency 表面偿债能力 IN G@B#Cl
apparent partner 表面合伙人 pV"R|{#V
application for personal assessment 个人入息课税申请书 RdM L3E
application of fund 资金应用 VU d\QR -
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 XvlU*TO~(~
appointed actuary 委任精算师 @{O`E^}-D
appointed auditor 委任核数师；委任审计师 .VzT:4-<Q"
appointed trustee 委任的受托人 K6)j0 ]K1
appointer 委任人 7Rt9od<
)!
apportioned pro rata 按比例分摊 #
4PVVu<
apportionment 分配；分摊 IobD3:D8W
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ` ^y7f
apportionment formula 分摊方程式 `$C
n~dT
apportionment of estate duty 遗产税的分摊 \;"=QmRD%:
appraisal 估价；评估 bbyg8;/
appreciable growth 可观增长 hfy_3} _
appreciable impact 显着影响
&IB |rw'9
appreciable increase 可观增长 >
"= >3
appreciation 增值；升值 Oo% d ]8W
appreciation against other currencies 相对其他货币升值 N' `A?&2ru
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3;s\OW`
appreciation tax 增值税 /RC7"QzL
appropriation 拨款；拨用；拨付 eHDN\QA 2
appropriation account 拨款帐目 5N&?
KA-
Appropriation Bill 拨款法案 4Wm @W E
appropriation-in-aid system 补助拨款办法 EJNU761
approved assets 核准资产 6b \&~b@T
approved basket stock 认可一篮子证券 Gk /f Bs
approved budget 核准预算 1HZO9cXJ
approved charitable donation 认可慈善捐款 =zKM=qba
approved charitable institution 认可慈善机构 ?m? ::R H
approved currency 核准货币；认可货币 .UY^oR=b{
approved estimates 核准预算 nK%LRcAs
approved estimates of expenditure 核准开支预算 Da&]y
approved overseas insurer 核准海外保险人 }d}Ke_Q0
approved overseas trust company 核准海外信托公司 W]5w \
approved pooled investment fund 核准汇集投资基金 X*@dj_,
approved provident fund scheme 认可公积金计划 EA]U50L(
approved provision 核准拨款 R',rsGd`6j
approved redeemable share 核准可赎回股份 ] F'e
aR
approved regional stock 认可地区性证券 8C 9-_Ng`
approved retirement scheme 认可退休金计划 <;Zmjeb+#
approved subordinated loan 核准附属贷款 OA"q[s
arbitrage 套戥；套汇；套利 l&Q`wR 5e
arbitrageur 套戥者；套汇者 Q| ?L*Pq2I
arbitrary amount 临时款项 \ Et 3|Iv
arrangement 措施；安排；协定 u frL<]A
arrears 欠款 >_"an~Ss
arrears of pay 欠付薪酬 xRLT=.ir
arrears of revenue 逾期未收税款；逾期未收的帐项 Q:k}Jl
articles of association 组织章程；组织细则；组织章程细则 <+v w@M
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8i#2d1O
ascertainment of profit 确定利润 O5nD+qTQ#
"Asia Clear" “亚洲结算系统”
