allotment 分配；配股 D,cD]tB2
allotment notice 股份配售通知；配股通知 BQ6$T&
allotment of shares 股份分配 ! V.]mI
allowable 可获宽免；免税的 S%\ 5"uGa
allowable business loss 可扣除的营业亏损 !
v![K
allowable expenses 可扣税的支出 TB>_#+:
allowance 免税额；津贴；备抵；准备金 SD^::bH
allowance for debts 债项的免税额 @ym:@<D
allowance for depreciation by wear and tear 耗损折旧免税额
v c: kY
allowance for funeral expenses 殡殓费的免税额 T
v|'6P
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 E:9RskI
allowance for repairs and outgoings 修葺及支出方面的免税额 TgcCR:eL=
allowance to debtor 给债务人的津贴 4BMu0["6|s
alteration of capital 资本更改 &u:U"j
alternate trustee 候补受托人 &MX&5@
Vu
amalgamation 合并 /R B%m8@;
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :rr<#F
ambit of charges 征税范围；收费范围 2?ue.1C
amended valuation 经修订的估值 NuO@N r
American Commodities Exchange 美国商品交易所 xQZOGq
American Express Bank Limited 美国运通银行 (Iv@SiZf(
American Stock Exchange 美国证券交易所 NN7Kw Vg
amortization 摊销 Aa9l-:R
amount due from banks 存放银行同业的款项 {Vu=qN x
amount due from banks abroad 存放海外银行同业的款项 0")
_%
amount due from holding companies 控股公司欠款 X
I Mh<
amount due from local banks 存放本港银行同业的款项 f4S}Nga(
amount due to banks 银行同业的存款
@>z.chM;
amount due to banks abroad 海外银行同业的存款 Jj ]<SWh
amount due to holding companies 控股公司存款 !*c%Dj
amount due to local banks 本港银行同业的存款 7
oE:]
amount due to outport banks 外埠银行同业的存款 OkRb3}
amount for note issue 发行纸币的款额 QO$18MBcc
amount of bond 担保契据的款额 (1=@.srAzK
amount of consideration 代价款额 !"hlG^*9
amount of contribution 供款数额 W(q K ?"s2
amount of indebtedness 负债款额 i`i`Hu>
amount of principal of the loan 贷款本金额 @u+LF]MY
amount of rates chargeable 应征差饷数额 P=}l.R*1G
amount of share capital 股本额 ]f Y:+Ru
amount of sums assured 承保款额 HxR5 &o
amount of variation 变动幅度 @w33u^
amount of vote 拨款数额 PdKcDKJ
amount payable 应付款额 =>S[Dh
amount receivable 应收款额 HA
c"&#pG
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ."Pn[$'.
analysis 分析 V nN(lJ
ancillary risk 附属风险 )E",)}Nh
annual account 周年帐目；周年帐目报表；年度决算；年结 LI-ewea
annual accounting date 年结日期 GB+$ed5@<
annual allowance 每年免税额；年积金；年度津贴；年津 V~Guw[RA
annual balance 年度余额 #F/W_G7 v
annual disposable income 每年可动用收入 [ !~8TF
annual estimates 周年预算 0]ai*\,W7~
annual fee 年费 :tENn
r.9v
annual general meeting 周年大会 aAcQmq TT
annual growth rate 年增率；每年增长率 UaG&HGg]!
annual long-term supplement 长期个案每年补助金 |s#,^ SJ0
annual pensionable emolument 可供计算退休金的年薪 yTc&C)Jb a
annual report 年报 5bZ0}^FYF
Annual Report on the Consumer Price Index 《消费物价指数年报》 7yG%E
annual return 周年报表；周年申报表；每年报税表格 N/C$8D34
Annual Return Rules 《周年报表规则》 9a:(a b'
annual review of consumer prices 每年消费物价回顾 pvWNiW:~k
annual roll-forward basis 逐年延展方式 -R9{Ak
annual salary 年薪 7LaRFL.,kO
annual statement 年度报表；年度决算表 "Ml#,kU<T
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 0}Kyj "-3
annuitant 年金受益人 (;Bh
7Ft
annuity 年金 {_>XsB
annuity contract 年金合约 Yi-,Pb?
annuity on human life 人寿年金 ./ tZ*sP:
antecedent debt 先前的债项 p*jH5h cy
ante-dated cheque 倒填日期支票 C\[:{d
anticipated expenditure 预期开支 4tkb7D
q
anticipated net profit 预期纯利 U4"&T,'lTL
anticipated revenue 预期收入
uKY1AC__
anti-inflation measure 反通货膨胀措施 iqF|IVPoi
anti-inflationary stance 反通货膨胀立场 Yl
1l$[A$
apparent deficit 表面赤字 ~Y1nU-
apparent financial solvency 表面偿债能力 Vf(..8
apparent partner 表面合伙人 ZXj* Vu$_4
application for personal assessment 个人入息课税申请书 Ga ^:y=m
application of fund 资金应用 ,\ T `gh
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 F.Bij8\
appointed actuary 委任精算师 e[Z-&'
appointed auditor 委任核数师；委任审计师 A'uubFRL2[
appointed trustee 委任的受托人 ^S|}<6~6b
appointer 委任人 >TGc0 z+
apportioned pro rata 按比例分摊
6 {`J I
apportionment 分配；分摊 fHuWBC_YO
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 uxX 3wY;M
apportionment formula 分摊方程式 RdjoVCf
apportionment of estate duty 遗产税的分摊 B$q5/ L$}
appraisal 估价；评估 y2B'0 l
appreciable growth 可观增长 VYK%0S9yH[
appreciable impact 显着影响 6m:$RW
appreciable increase 可观增长 $|@-u0sv
appreciation 增值；升值 fn5!Nr ,
appreciation against other currencies 相对其他货币升值 & `'@}o>2
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
u7&5t
appreciation tax 增值税 Yi`DRkp]3
appropriation 拨款；拨用；拨付 A0ZU #"'/
appropriation account 拨款帐目 +wEsfYW
Appropriation Bill 拨款法案 fG@]G9Z
appropriation-in-aid system 补助拨款办法 $7O3+R/=
approved assets 核准资产 *mw *z|-^V
approved basket stock 认可一篮子证券 %4wHiCOg
approved budget 核准预算 T0o0_R
approved charitable donation 认可慈善捐款 <pFbm
approved charitable institution 认可慈善机构 w s;|
fY
approved currency 核准货币；认可货币 M3fTU CR
approved estimates 核准预算 6,l5Q
approved estimates of expenditure 核准开支预算 /. UISArH
approved overseas insurer 核准海外保险人 &jrc]
approved overseas trust company 核准海外信托公司 :@Ml-ZE
approved pooled investment fund 核准汇集投资基金
[.;I}
approved provident fund scheme 认可公积金计划 e\ZV^h}TQ
approved provision 核准拨款 |lIgvHgg
approved redeemable share 核准可赎回股份 kb\\F:w(W
approved regional stock 认可地区性证券 a 4? c~bs
approved retirement scheme 认可退休金计划 Eh *u6K)Z
approved subordinated loan 核准附属贷款 F:Yp1Wrb <
arbitrage 套戥；套汇；套利 /W{^hVkvC
arbitrageur 套戥者；套汇者 9
H>J S
arbitrary amount 临时款项 z>*\nomOn=
arrangement 措施；安排；协定 ; Yt'$D*CP
arrears 欠款 r+a0.
arrears of pay 欠付薪酬 M dnapxuS
arrears of revenue 逾期未收税款；逾期未收的帐项 XS> ( Bu
articles of association 组织章程；组织细则；组织章程细则 u&j_;Y !6
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 1,n \Osd
ascertainment of profit 确定利润 =s:Z-*vy!
"Asia Clear" “亚洲结算系统”
