allotment 分配；配股 0+ op|bdj
allotment notice 股份配售通知；配股通知 "*D9.LyM
allotment of shares 股份分配 u8KQ V7E
allowable 可获宽免；免税的 n/(}|xYU
allowable business loss 可扣除的营业亏损 48^C+#Jbc
allowable expenses 可扣税的支出 4G F3.?3
allowance 免税额；津贴；备抵；准备金 /"st
sF
allowance for debts 债项的免税额 JD0s0>q_
allowance for depreciation by wear and tear 耗损折旧免税额 0j4n1 1#
allowance for funeral expenses 殡殓费的免税额 68h1Wjg:"!
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 frPQi{u$
allowance for repairs and outgoings 修葺及支出方面的免税额 yp$jLBA
allowance to debtor 给债务人的津贴 #~/9cVm$
alteration of capital 资本更改 z-kv{y*Hu
alternate trustee 候补受托人 qOy(dG g
amalgamation 合并 }"WovU{*s
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 tjRw bnT"
ambit of charges 征税范围；收费范围 H!7?#tRU
amended valuation 经修订的估值 x3FB`3y~s
American Commodities Exchange 美国商品交易所 7glf?oE
American Express Bank Limited 美国运通银行 ysK J=
American Stock Exchange 美国证券交易所 R[jFB
7dd
amortization 摊销 kI!@J6
amount due from banks 存放银行同业的款项 YYFS
({
amount due from banks abroad 存放海外银行同业的款项 HAI) +J
amount due from holding companies 控股公司欠款 1G12FV>M
amount due from local banks 存放本港银行同业的款项 r Q _cH
amount due to banks 银行同业的存款 "IQY y~
/
amount due to banks abroad 海外银行同业的存款 &x\)] i2f
amount due to holding companies 控股公司存款 u9v,B$ S
amount due to local banks 本港银行同业的存款 +J C"@
amount due to outport banks 外埠银行同业的存款 8g)$%Fy+N
amount for note issue 发行纸币的款额 QOUyD;0IW
amount of bond 担保契据的款额 KG(F
A
amount of consideration 代价款额 BN jMq
amount of contribution 供款数额 ]!^wB 3j
amount of indebtedness 负债款额 }]dzY(
amount of principal of the loan 贷款本金额 NY<qoV
amount of rates chargeable 应征差饷数额 t^K Qv ~
amount of share capital 股本额 klAlS%
amount of sums assured 承保款额 4Ol1
T(J#
amount of variation 变动幅度 xLFMC?I
amount of vote 拨款数额 u? >x
amount payable 应付款额 C.#Ha-@uz
amount receivable 应收款额 SC%HH u\l
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
w =!xTA
analysis 分析 qvo!nr7
ancillary risk 附属风险 QQN6\(;-
annual account 周年帐目；周年帐目报表；年度决算；年结 ~Azj Y 8
annual accounting date 年结日期 s 7w A3|9
annual allowance 每年免税额；年积金；年度津贴；年津 =s*c(>
annual balance 年度余额 -a>CF^tH
annual disposable income 每年可动用收入 h(AL\9{=}
annual estimates 周年预算 ltk ARc3
annual fee 年费 ,Nw2cv}D
annual general meeting 周年大会 p| nPu*R-\
annual growth rate 年增率；每年增长率 x 2&5 zp
annual long-term supplement 长期个案每年补助金 X,G"#j^
annual pensionable emolument 可供计算退休金的年薪
E A55!
annual report 年报 r
^ *D8
Annual Report on the Consumer Price Index 《消费物价指数年报》 DVw B}W~
annual return 周年报表；周年申报表；每年报税表格 A#?Cts ,M
Annual Return Rules 《周年报表规则》 xbw;s}B
annual review of consumer prices 每年消费物价回顾 <>$CYTb
annual roll-forward basis 逐年延展方式 4zhh **]B
annual salary 年薪 E>-I
|X"L1
annual statement 年度报表；年度决算表 t+ F_/_"B
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 n05GM.|* s
annuitant 年金受益人 LU8[$.P
annuity 年金 `_1fa7,z
annuity contract 年金合约 'J0I$-QYk
annuity on human life 人寿年金 YR/I<m`]}
antecedent debt 先前的债项 !PeSnO
ante-dated cheque 倒填日期支票 6A =k;d o
anticipated expenditure 预期开支 R#y"SxD()
anticipated net profit 预期纯利 JQej$=*
anticipated revenue 预期收入 Tr}X G
anti-inflation measure 反通货膨胀措施 tN)t`1_j
anti-inflationary stance 反通货膨胀立场 ?5B?P:=kl
apparent deficit 表面赤字 wE<r'
apparent financial solvency 表面偿债能力 Nc[N 11?O
apparent partner 表面合伙人 \Ezcr=0z{j
application for personal assessment 个人入息课税申请书 =(\BM')l
application of fund 资金应用 h$9ut@I
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 /%jX=S.5h<
appointed actuary 委任精算师 x%ccNP0
appointed auditor 委任核数师；委任审计师 y<nPZ< h
appointed trustee 委任的受托人 ci2Z_JA+
appointer 委任人 M,kO7 g
apportioned pro rata 按比例分摊 *CQZ6&^
apportionment 分配；分摊 J9XH8Grk-
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 n!SHEx Bp
apportionment formula 分摊方程式 G
B}=
apportionment of estate duty 遗产税的分摊 noz1W ]
appraisal 估价；评估 5wAKA`p"z
appreciable growth 可观增长 8_Uh h5[
appreciable impact 显着影响 8b-mW>xsA
appreciable increase 可观增长 .w{Y3,dd>
appreciation 增值；升值 0k5 uqGLXe
appreciation against other currencies 相对其他货币升值 !"RRw&0M
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 E8nj_ ^Z
appreciation tax 增值税 [lSQMoi3
appropriation 拨款；拨用；拨付 A1Uy|Dl
appropriation account 拨款帐目 L[nDjQn"
Appropriation Bill 拨款法案 QT!>izgc U
appropriation-in-aid system 补助拨款办法 ue+{djz[4
approved assets 核准资产 Pe\Obd8d
approved basket stock 认可一篮子证券 ?tqJkL#
approved budget 核准预算 Va l"v UZ
approved charitable donation 认可慈善捐款 I]
[&*V1
approved charitable institution 认可慈善机构 Np$&8v+en
approved currency 核准货币；认可货币 [YODyf}M>\
approved estimates 核准预算 .$y'>O*$G
approved estimates of expenditure 核准开支预算 [S~Bt78d%r
approved overseas insurer 核准海外保险人 88S:E7
$
approved overseas trust company 核准海外信托公司 i0+e3!QU
approved pooled investment fund 核准汇集投资基金 zv/dj04>
approved provident fund scheme 认可公积金计划 }><[6Uz%
approved provision 核准拨款 yw7(!1j=
approved redeemable share 核准可赎回股份 ~G=E
Q]a
approved regional stock 认可地区性证券 1+ 7_L `SB
approved retirement scheme 认可退休金计划 xb0,dZb
approved subordinated loan 核准附属贷款 *ej< 0
I {
arbitrage 套戥；套汇；套利 :HY =^$\
arbitrageur 套戥者；套汇者 ?ILjt? X8
arbitrary amount 临时款项 q `L )^In"
arrangement 措施；安排；协定 "zX rfn
arrears 欠款 -Edy ~;_
arrears of pay 欠付薪酬 @+p(%
arrears of revenue 逾期未收税款；逾期未收的帐项 r 7?nHF
articles of association 组织章程；组织细则；组织章程细则 E N/t5d
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Rcw[`q3/
ascertainment of profit 确定利润 4 <E < sD
"Asia Clear" “亚洲结算系统”
