allotment 分配；配股 n w
allotment notice 股份配售通知；配股通知 x,fX mgE
allotment of shares 股份分配 O4g2s8 k
allowable 可获宽免；免税的 Jwtt&" c0.
allowable business loss 可扣除的营业亏损 BG
rV,h^
allowable expenses 可扣税的支出 p6&6^v\
allowance 免税额；津贴；备抵；准备金 CxV$_J
allowance for debts 债项的免税额 +Y_ ]<
allowance for depreciation by wear and tear 耗损折旧免税额 +UX~TT :
allowance for funeral expenses 殡殓费的免税额 *v:o`{vM[
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 f{w[H S,z
allowance for repairs and outgoings 修葺及支出方面的免税额 @#>YU
allowance to debtor 给债务人的津贴 1Xkl.FcFw
alteration of capital 资本更改 (
d1ho=
alternate trustee 候补受托人 f~R`RBZ]9
amalgamation 合并 U:fGIEz{ZY
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *?x[pqGq
ambit of charges 征税范围；收费范围 5?34<B
amended valuation 经修订的估值 68()2v4X
American Commodities Exchange 美国商品交易所 m4@Lml+B,
American Express Bank Limited 美国运通银行 w\}Q.$@
American Stock Exchange 美国证券交易所
aE2Yl
amortization 摊销 6#;u6@+}yy
amount due from banks 存放银行同业的款项 S#F%OIx
amount due from banks abroad 存放海外银行同业的款项 Ro.b r:'Bw
amount due from holding companies 控股公司欠款 A2%RcKY7
amount due from local banks 存放本港银行同业的款项 APv&
^\oUH
amount due to banks 银行同业的存款 C 5^9D
amount due to banks abroad 海外银行同业的存款 mNPz%B
amount due to holding companies 控股公司存款 r<1.'F
amount due to local banks 本港银行同业的存款 q!as~{!
amount due to outport banks 外埠银行同业的存款 Fvr$K*u
amount for note issue 发行纸币的款额 \y0]BH
amount of bond 担保契据的款额 |H'wDw8
amount of consideration 代价款额 Kwo0%2Onkd
amount of contribution 供款数额 >f:OU,"
amount of indebtedness 负债款额 .F]"%RK[
amount of principal of the loan 贷款本金额 d:g0XP
amount of rates chargeable 应征差饷数额 k&pV`.Imi
amount of share capital 股本额 %g7B*AX]
amount of sums assured 承保款额 D"<>! ]@(a
amount of variation 变动幅度 Q[&C tM
amount of vote 拨款数额 >@.: 9}Z
amount payable 应付款额 ,D93 A
amount receivable 应收款额
| !xqkmX
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4p&YhV7j)o
analysis 分析 ,H@ x.
ancillary risk 附属风险 $p\ 0/
annual account 周年帐目；周年帐目报表；年度决算；年结 Os[50j!4>
annual accounting date 年结日期 yhxZ^ (I
annual allowance 每年免税额；年积金；年度津贴；年津 E. 4 X,
annual balance 年度余额 P] Xl
annual disposable income 每年可动用收入
PX5U)
annual estimates 周年预算 W744hq@P%
annual fee 年费 zC WN,K`
annual general meeting 周年大会 qFwAzW;"
annual growth rate 年增率；每年增长率 Eikt,
annual long-term supplement 长期个案每年补助金 DxzNg_E]
annual pensionable emolument 可供计算退休金的年薪 xeKfc}:&z
annual report 年报 d$PQb9 Q+f
Annual Report on the Consumer Price Index 《消费物价指数年报》 6G;t: [H G
annual return 周年报表；周年申报表；每年报税表格 S<Uv/pn
Annual Return Rules 《周年报表规则》 tREC)+*\
annual review of consumer prices 每年消费物价回顾 SV i{B*
annual roll-forward basis 逐年延展方式 wmaj[e,h
annual salary 年薪 g*$yUt
annual statement 年度报表；年度决算表 |K'7BK_^J
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 o(Q ='kK
annuitant 年金受益人 : G0^t
annuity 年金 Yzih-$g
annuity contract 年金合约 3bR 6Y[
annuity on human life 人寿年金 1V;m8)RF
antecedent debt 先前的债项 @ iaz
_;
ante-dated cheque 倒填日期支票 B 0 ZLGB
anticipated expenditure 预期开支 C''[[sw'K
anticipated net profit 预期纯利 {AO`[
anticipated revenue 预期收入 86ml.VOR
anti-inflation measure 反通货膨胀措施 r95$( N
anti-inflationary stance 反通货膨胀立场 5`f \[oA
apparent deficit 表面赤字 >5bd !b,
apparent financial solvency 表面偿债能力 )B5(V5-!|
apparent partner 表面合伙人 X m%aT
application for personal assessment 个人入息课税申请书 v$EgVc K
application of fund 资金应用 V6tUijz
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Nq ZR*/BOz
appointed actuary 委任精算师 h 7*#;j
appointed auditor 委任核数师；委任审计师 \:_!!
appointed trustee 委任的受托人 (!dwUB
appointer 委任人 Kz9h{ Tu4
apportioned pro rata 按比例分摊 m^Rf6O^
apportionment 分配；分摊 I #GsEhi
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 V1\x. 0Fs
apportionment formula 分摊方程式 ul ag$ ge
apportionment of estate duty 遗产税的分摊 42 & m)
appraisal 估价；评估 zXT[}J VV
appreciable growth 可观增长 .6y(ox|LL
appreciable impact 显着影响 E@S5|CM
appreciable increase 可观增长 U?yKw H^{
appreciation 增值；升值 Tsl0$(2W
appreciation against other currencies 相对其他货币升值 #{Gojg`5O
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 vV /fTO
appreciation tax 增值税 a3(q;^v
appropriation 拨款；拨用；拨付 rR 3(yy0L
appropriation account 拨款帐目
-TKQfd
Appropriation Bill 拨款法案 h&6t.2<e
appropriation-in-aid system 补助拨款办法 XjV,wsZ=
approved assets 核准资产 =U<6TP]{
approved basket stock 认可一篮子证券 m~
l[Y
approved budget 核准预算 q
NE( @at
approved charitable donation 认可慈善捐款 2ZZF hj
approved charitable institution 认可慈善机构 .
LEn~ 8
approved currency 核准货币；认可货币 PU{7 s
approved estimates 核准预算 bhc
.UmH
approved estimates of expenditure 核准开支预算 x N]88L}Tn
approved overseas insurer 核准海外保险人 2_#V w&v
approved overseas trust company 核准海外信托公司 h]#bPb
approved pooled investment fund 核准汇集投资基金 AHtLkfr(
r
approved provident fund scheme 认可公积金计划 'UL"yM
approved provision 核准拨款 Q]2v]PJ6"
approved redeemable share 核准可赎回股份 4.0JgX
approved regional stock 认可地区性证券 4e 5 5
approved retirement scheme 认可退休金计划 K#oF=4_/|
approved subordinated loan 核准附属贷款 UXN!iU)
arbitrage 套戥；套汇；套利 d !]fou
arbitrageur 套戥者；套汇者 4?F7% ^vr
arbitrary amount 临时款项 % $.]g
arrangement 措施；安排；协定 ~R\Z&oQ
arrears 欠款 =a3qpPkx
arrears of pay 欠付薪酬 ~}F$1;t0
arrears of revenue 逾期未收税款；逾期未收的帐项 _'47yq^O
articles of association 组织章程；组织细则；组织章程细则 f;PvXq<
7"
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 om'DaG`A
ascertainment of profit 确定利润 0(~,U!g[=
"Asia Clear" “亚洲结算系统”
