allotment 分配；配股 CU!D hm/U
allotment notice 股份配售通知；配股通知 # Gi$DMW
allotment of shares 股份分配 do'GlU oMC
allowable 可获宽免；免税的 $[ *w" iQ
allowable business loss 可扣除的营业亏损 G
01ON0
allowable expenses 可扣税的支出 A@#E@ ;lm
allowance 免税额；津贴；备抵；准备金 k+*u/neh
allowance for debts 债项的免税额 a d\ot#V
allowance for depreciation by wear and tear 耗损折旧免税额 cFX p
allowance for funeral expenses 殡殓费的免税额 zfdl
45
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 n + M <\
allowance for repairs and outgoings 修葺及支出方面的免税额 8 L Cb+^
allowance to debtor 给债务人的津贴 f
_:A0
alteration of capital 资本更改 qf-8<{T
alternate trustee 候补受托人 Wx#;E9=Im
amalgamation 合并 ~wdGd
+ez
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (/$^uWj
ambit of charges 征税范围；收费范围 \Vk:93OH21
amended valuation 经修订的估值 Nz-&MS
American Commodities Exchange 美国商品交易所 h{qgEIk&
American Express Bank Limited 美国运通银行 6 !bs M"F
American Stock Exchange 美国证券交易所 2~[juWbz
amortization 摊销 uQzXfO q
amount due from banks 存放银行同业的款项 `WS&rmq &'
amount due from banks abroad 存放海外银行同业的款项 E{vbO/|kf
amount due from holding companies 控股公司欠款 8{ I|$*nB
amount due from local banks 存放本港银行同业的款项 @O~pV`_tD
amount due to banks 银行同业的存款 dc'Y `e
amount due to banks abroad 海外银行同业的存款 @ N m@]q
amount due to holding companies 控股公司存款 x?<FJ"8"k
amount due to local banks 本港银行同业的存款 8 zb /xP>
amount due to outport banks 外埠银行同业的存款 |uJ%5y#
amount for note issue 发行纸币的款额 !VzC&>'v^9
amount of bond 担保契据的款额 NxI LRKwO
amount of consideration 代价款额 !<F3 d`a
amount of contribution 供款数额 ?V=CB,^
amount of indebtedness 负债款额 RM/ 0A |
amount of principal of the loan 贷款本金额 ?q [T
amount of rates chargeable 应征差饷数额 G!yP w:X
amount of share capital 股本额 $:^td/p J
amount of sums assured 承保款额 /mZE/>&~ ,
amount of variation 变动幅度 iURe( [@
amount of vote 拨款数额 6S{l' !s'
amount payable 应付款额 -Qe'YBy:
amount receivable 应收款额 @(lh%
@hO
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 n&!-9:0
analysis 分析 G+m }MOQP7
ancillary risk 附属风险 u%!@(eKM-
annual account 周年帐目；周年帐目报表；年度决算；年结 ;F Eqe 49
annual accounting date 年结日期 `GLx#=Q
annual allowance 每年免税额；年积金；年度津贴；年津 eJX#@`K
annual balance 年度余额 .]K%G\*`:
annual disposable income 每年可动用收入 6dYMwMH
annual estimates 周年预算 X wtqi@zlE
annual fee 年费 2A!FDr~cdT
annual general meeting 周年大会 8?C5L8)
annual growth rate 年增率；每年增长率 V~ _>U}
annual long-term supplement 长期个案每年补助金 |l!aB(NW
annual pensionable emolument 可供计算退休金的年薪 Z30A{6}
annual report 年报 y_[vr:s5pG
Annual Report on the Consumer Price Index 《消费物价指数年报》 `0R./|bv\I
annual return 周年报表；周年申报表；每年报税表格 4Po_-4
Annual Return Rules 《周年报表规则》 }K9H^H@r!
annual review of consumer prices 每年消费物价回顾 t`QENXA}
annual roll-forward basis 逐年延展方式 %jM,W}2
annual salary 年薪 *lb<$E]="!
annual statement 年度报表；年度决算表 DaV a}
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>
e7 pu
annuitant 年金受益人 { xB3S_,8
annuity 年金 W{aY}`
annuity contract 年金合约 Vw"\{`
annuity on human life 人寿年金 BJ0?kX@
antecedent debt 先前的债项 4GM6)"#d
ante-dated cheque 倒填日期支票 WEpoBP
CL
anticipated expenditure 预期开支 M^I(OuRMeI
anticipated net profit 预期纯利 [00m/fT6
anticipated revenue 预期收入 -K$)DvV^(E
anti-inflation measure 反通货膨胀措施 !!y a
anti-inflationary stance 反通货膨胀立场 E\$W_Lmr
apparent deficit 表面赤字 Xm&L
B X
apparent financial solvency 表面偿债能力 eDB ;cN
apparent partner 表面合伙人 tnIX:6
application for personal assessment 个人入息课税申请书 -$@h1Y
application of fund 资金应用 .|=\z9_7S8
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 1 {) Q[#l
appointed actuary 委任精算师 :Q q#Z
appointed auditor 委任核数师；委任审计师 wN X]7wMX
appointed trustee 委任的受托人 =w^M{W.w
appointer 委任人 y> (w\K9W
apportioned pro rata 按比例分摊 C*l JrFpB
apportionment 分配；分摊 YbLW/ E\T
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 L rPkxmR
apportionment formula 分摊方程式 B1Oq!k
apportionment of estate duty 遗产税的分摊 Q=:|R3U/
appraisal 估价；评估 hzC >~Ub5
appreciable growth 可观增长 < 7$1kGlA
appreciable impact 显着影响 YoE3<[KD(
appreciable increase 可观增长 /L#?zSt
appreciation 增值；升值 @|)Z "m7
appreciation against other currencies 相对其他货币升值 ^W@5TkkBQq
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 P>6{&(
appreciation tax 增值税 _a MF?Pj~m
appropriation 拨款；拨用；拨付 Qci]i)s$js
appropriation account 拨款帐目 RT5T1K08I
Appropriation Bill 拨款法案 1nOCQ\$l
appropriation-in-aid system 补助拨款办法 /Q )\ +
approved assets 核准资产 59-c<I/}f
approved basket stock 认可一篮子证券 :i7;w%B
approved budget 核准预算 9C i-v/M]
approved charitable donation 认可慈善捐款 c "xK`%e
approved charitable institution 认可慈善机构 h7 I{
4
approved currency 核准货币；认可货币 ;=Us A B]
approved estimates 核准预算 S@sO;-^+
approved estimates of expenditure 核准开支预算 p<;0g9,1
approved overseas insurer 核准海外保险人 0?M:6zf_iv
approved overseas trust company 核准海外信托公司 4`R(?
approved pooled investment fund 核准汇集投资基金 W'.m'3#z
approved provident fund scheme 认可公积金计划 l@:0e]8|o
approved provision 核准拨款 [S W_C
approved redeemable share 核准可赎回股份 s9d_GhT%-
approved regional stock 认可地区性证券 .x1
NWGDn
approved retirement scheme 认可退休金计划 h
pJ-r
approved subordinated loan 核准附属贷款 a'z7(8$$
arbitrage 套戥；套汇；套利 1i ] ^{;]
arbitrageur 套戥者；套汇者 '%`:+]!
arbitrary amount 临时款项 6`- jPR
arrangement 措施；安排；协定 w`=\5Oa .G
arrears 欠款 2Hv+W-6v
arrears of pay 欠付薪酬 yCX?!E;La
arrears of revenue 逾期未收税款；逾期未收的帐项 <^uBoKB/f
articles of association 组织章程；组织细则；组织章程细则 ],v =]+R
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 RX5dO%
ascertainment of profit 确定利润 x3krbUlx
"Asia Clear" “亚洲结算系统”
