allotment 分配；配股 6
bUP]^d
allotment notice 股份配售通知；配股通知 s"#N;
allotment of shares 股份分配 %XN;S29d5W
allowable 可获宽免；免税的 R98YGW_
dT
allowable business loss 可扣除的营业亏损 w;}5B~) .
allowable expenses 可扣税的支出 *cM=>3ws/
allowance 免税额；津贴；备抵；准备金 5ZkR3/h e
allowance for debts 债项的免税额 \(
V1-,
allowance for depreciation by wear and tear 耗损折旧免税额 D
k s n
allowance for funeral expenses 殡殓费的免税额 )/DN>rU
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 kOo Vqu
allowance for repairs and outgoings 修葺及支出方面的免税额 I~F&@
allowance to debtor 给债务人的津贴 I2H V{1(i
alteration of capital 资本更改 LE{@J0r#n
alternate trustee 候补受托人 X7OU =+g
amalgamation 合并 sE&nEc
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `q]' ^EzJ
ambit of charges 征税范围；收费范围 Xd Thl
amended valuation 经修订的估值 g7?[}?]3"p
American Commodities Exchange 美国商品交易所 Y>aVnixx<
American Express Bank Limited 美国运通银行 r4[=pfe25
American Stock Exchange 美国证券交易所 Q 8Ek}O\MC
amortization 摊销 ]T/%Bau
amount due from banks 存放银行同业的款项 !VIxEu^ke
amount due from banks abroad 存放海外银行同业的款项 SujEF` "
amount due from holding companies 控股公司欠款 ,=C ipL9]
amount due from local banks 存放本港银行同业的款项 } 'xGip@W
amount due to banks 银行同业的存款 T rh
t2Iv
amount due to banks abroad 海外银行同业的存款 0vLx={i
amount due to holding companies 控股公司存款 MV zj7~+
amount due to local banks 本港银行同业的存款 [r>hK ZU2
amount due to outport banks 外埠银行同业的存款 V0m1>{
amount for note issue 发行纸币的款额 EsWB |V>
amount of bond 担保契据的款额 16eP7s
amount of consideration 代价款额 I`XOv SO
amount of contribution 供款数额 t)8c rX}P
amount of indebtedness 负债款额
uY)4y0
amount of principal of the loan 贷款本金额 y
x`@f8Kr
amount of rates chargeable 应征差饷数额 X sJ`x
amount of share capital 股本额 s1]Pv/a=y
amount of sums assured 承保款额 ::02?
amount of variation 变动幅度 :CM-I_6
amount of vote 拨款数额 %P1zb 7:8
amount payable 应付款额 >.P* lT
amount receivable 应收款额 ApSseBhh
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,9 ^ 5
analysis 分析 gYbvCs8O!
ancillary risk 附属风险 4J,6cOuW4
annual account 周年帐目；周年帐目报表；年度决算；年结 `2U,#nZ 4
annual accounting date 年结日期 |mG;?>c)
annual allowance 每年免税额；年积金；年度津贴；年津 OO/>}? ob
annual balance 年度余额 0P$19 T N
annual disposable income 每年可动用收入 *{5}m(5F
annual estimates 周年预算 0e"KdsA:<U
annual fee 年费 =3h
Jti9[
annual general meeting 周年大会 'p[6K'Uq5
annual growth rate 年增率；每年增长率 n5xG4.#G
annual long-term supplement 长期个案每年补助金 @Z$fEG)9
annual pensionable emolument 可供计算退休金的年薪 ?xKiN5q"6
annual report 年报 h\#4[/
Annual Report on the Consumer Price Index 《消费物价指数年报》 JYjc^m
annual return 周年报表；周年申报表；每年报税表格 ~7}no}7
Annual Return Rules 《周年报表规则》 nUONI+6Z /
annual review of consumer prices 每年消费物价回顾 m oVf(7
annual roll-forward basis 逐年延展方式 BSy4
d>
annual salary 年薪 n @@tO#!\
annual statement 年度报表；年度决算表 :.H@tBi*E
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 V^qBbk%l>D
annuitant 年金受益人 vQXF$/S
annuity 年金 "e\73?P
annuity contract 年金合约 0j;|IU\
annuity on human life 人寿年金 05 6yhB
antecedent debt 先前的债项 "AJ >pU3
ante-dated cheque 倒填日期支票 >oy%qLHe~t
anticipated expenditure 预期开支 ZPM7R3%V)z
anticipated net profit 预期纯利 A+Je?3/.
anticipated revenue 预期收入 Zq1> M'V;
anti-inflation measure 反通货膨胀措施 7m8:odeF
anti-inflationary stance 反通货膨胀立场 "[A&S!
apparent deficit 表面赤字 -{eiV0<^
apparent financial solvency 表面偿债能力
KYcc jX
apparent partner 表面合伙人 Y A8/TFu<_
application for personal assessment 个人入息课税申请书 Ca"i<[8
application of fund 资金应用 ND9;%<80
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 .*EP$pc
appointed actuary 委任精算师
v/
KTEM
appointed auditor 委任核数师；委任审计师 'uUa|J1mu
appointed trustee 委任的受托人 :1iXBG\
appointer 委任人 c:z}$DK&'
apportioned pro rata 按比例分摊 Q(8W5Fb?
apportionment 分配；分摊 F r2
+p
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Z+J~moW `
apportionment formula 分摊方程式 3joMtRB>;
apportionment of estate duty 遗产税的分摊 QIN# \
appraisal 估价；评估 jAt6 5a
appreciable growth 可观增长 =8r,-3lC;
appreciable impact 显着影响 r
Z5eXew6
appreciable increase 可观增长 f}FJR6V
O
appreciation 增值；升值 &:+_{nc,
appreciation against other currencies 相对其他货币升值 8r\xQr'8h
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ; zy;M5l5.
appreciation tax 增值税 U/(R_U>=
appropriation 拨款；拨用；拨付 CA"`7<,
appropriation account 拨款帐目 g=v[@{9Pw
Appropriation Bill 拨款法案
gAi}"} ;
appropriation-in-aid system 补助拨款办法 '?fn} V
approved assets 核准资产 yNx"Ey dk`
approved basket stock 认可一篮子证券 K
e& fTK
approved budget 核准预算 d<;XQ.Wo7
approved charitable donation 认可慈善捐款 oDA'}[/
approved charitable institution 认可慈善机构 v#sx9$K T
approved currency 核准货币；认可货币 Q([g1?F9*
approved estimates 核准预算 T?5F0WKi
approved estimates of expenditure 核准开支预算 G
WShv\ c}
approved overseas insurer 核准海外保险人 +n`^ W(
approved overseas trust company 核准海外信托公司 R?%|RCht1
approved pooled investment fund 核准汇集投资基金 3^ &p b
approved provident fund scheme 认可公积金计划 b;|^62
approved provision 核准拨款 Xg"Mjmr
approved redeemable share 核准可赎回股份 e''Wm.>g(+
approved regional stock 认可地区性证券 :(x 90;DW
approved retirement scheme 认可退休金计划 `+@%l*TQ
approved subordinated loan 核准附属贷款 }fxH>79g
arbitrage 套戥；套汇；套利 Ipmr@%~
arbitrageur 套戥者；套汇者 L' h'm{i
arbitrary amount 临时款项 b}G +7B
arrangement 措施；安排；协定 &9g#Vq%
arrears 欠款 l}c<eEfOy"
arrears of pay 欠付薪酬 5 4LCoG/
arrears of revenue 逾期未收税款；逾期未收的帐项 8|Y^z_C
articles of association 组织章程；组织细则；组织章程细则 4 ]8PF
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 }mJ)gK5b 6
ascertainment of profit 确定利润 17qrBG-/MD
"Asia Clear" “亚洲结算系统”
