allotment 分配；配股 %-@`|
allotment notice 股份配售通知；配股通知 R4,j
allotment of shares 股份分配 620y[iiK$
allowable 可获宽免；免税的 @YyTXg{ZK
allowable business loss 可扣除的营业亏损 2Mx9Kd'a
r
allowable expenses 可扣税的支出 c }>:>^
allowance 免税额；津贴；备抵；准备金 zECdj'/
allowance for debts 债项的免税额 gkU G*Zw
allowance for depreciation by wear and tear 耗损折旧免税额 CQfrAk4mu
allowance for funeral expenses 殡殓费的免税额 q #B^yk|Y
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 &F" Mkyf
allowance for repairs and outgoings 修葺及支出方面的免税额 <Gzy*1
Q&
allowance to debtor 给债务人的津贴 *&)<'6
alteration of capital 资本更改 >`DbT:/<
alternate trustee 候补受托人 &) L2a)
amalgamation 合并 ' pOtd7Vr
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ' >[KVvm
ambit of charges 征税范围；收费范围 h d1H
amended valuation 经修订的估值 j(G}4dib
American Commodities Exchange 美国商品交易所 "|pNS)
American Express Bank Limited 美国运通银行 -}k'a{sj=
American Stock Exchange 美国证券交易所 2A@9jl s
amortization 摊销 "iE9X.6NMu
amount due from banks 存放银行同业的款项 <Ft6d
amount due from banks abroad 存放海外银行同业的款项 e47JL W&b
amount due from holding companies 控股公司欠款 ~*D)L
'`2M
amount due from local banks 存放本港银行同业的款项 rAD5n, M]
amount due to banks 银行同业的存款 ]H7_ bix
amount due to banks abroad 海外银行同业的存款 ?iG}Qj@5
amount due to holding companies 控股公司存款 ?}%Gr,tj2
amount due to local banks 本港银行同业的存款 [w l:"rm
amount due to outport banks 外埠银行同业的存款 Lys4l$J]
amount for note issue 发行纸币的款额 pm Xx2T#=
amount of bond 担保契据的款额 ay#cW.,
amount of consideration 代价款额 $DC*&hqpt
amount of contribution 供款数额 1QM*oj:
amount of indebtedness 负债款额 YMP:T?vMVh
amount of principal of the loan 贷款本金额 /B"h #v-o
amount of rates chargeable 应征差饷数额 _#9:cH*
amount of share capital 股本额 ^ pMjii8IZ
amount of sums assured 承保款额 xbrxh-gV
amount of variation 变动幅度 <Fb3\T L
amount of vote 拨款数额 4*OL^ \%
amount payable 应付款额 |E!()j=
amount receivable 应收款额 OxX{[|!`
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 u8 1 4ZN}
analysis 分析 94%gg0azp
ancillary risk 附属风险 o7VNw8Bp
annual account 周年帐目；周年帐目报表；年度决算；年结 a8aEZ724
annual accounting date 年结日期 -yeQQ4b
annual allowance 每年免税额；年积金；年度津贴；年津 HyXw^ +tsj
annual balance 年度余额 ~c[} %Ir>
annual disposable income 每年可动用收入 PEZElB ;
annual estimates 周年预算 I.tJ4
annual fee 年费 jD3,z*
annual general meeting 周年大会 =25q Y"Mf
annual growth rate 年增率；每年增长率 zfL$z,zgf
annual long-term supplement 长期个案每年补助金 =If % m9
annual pensionable emolument 可供计算退休金的年薪 MK[l*=\s
annual report 年报 wXDF7tJh
Annual Report on the Consumer Price Index 《消费物价指数年报》 ?ECmPS1
annual return 周年报表；周年申报表；每年报税表格 }GsZ)\!$4
Annual Return Rules 《周年报表规则》 *x[B g]/
annual review of consumer prices 每年消费物价回顾 XEV-D9n
annual roll-forward basis 逐年延展方式 @``kt*+K+
annual salary 年薪 }uWJ
annual statement 年度报表；年度决算表 Jl&bWp^3
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 FQB)rx
P
annuitant 年金受益人 mp0p#8txi
annuity 年金 +GI[
Kq
annuity contract 年金合约 >yUThhJRn
annuity on human life 人寿年金 8-c G[/
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antecedent debt 先前的债项 Gm tMA|
ante-dated cheque 倒填日期支票 g}IdU;X$NT
anticipated expenditure 预期开支 Dqe)8 r
anticipated net profit 预期纯利 * 103
anticipated revenue 预期收入 (p`'Okw
anti-inflation measure 反通货膨胀措施 m\7-/e2 a
anti-inflationary stance 反通货膨胀立场 KM 4w{
apparent deficit 表面赤字 Vj4
if@Z
apparent financial solvency 表面偿债能力 |8&AsQd
apparent partner 表面合伙人 j2lo~J)
application for personal assessment 个人入息课税申请书 -'JTVfm.
application of fund 资金应用 tu7 7Sb
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 93 x.b]] "
appointed actuary 委任精算师 !$A Vl MnJ
appointed auditor 委任核数师；委任审计师 "$+naY {w
appointed trustee 委任的受托人 qyUcjc%[
appointer 委任人 n<8$_?-
apportioned pro rata 按比例分摊 6
6D< Up'K
apportionment 分配；分摊 )(*A1C[
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 n )} J<
apportionment formula 分摊方程式 2iI"|k9M
apportionment of estate duty 遗产税的分摊 " Na9Xea
appraisal 估价；评估 Y+iC/pd
appreciable growth 可观增长 W )^: *z
appreciable impact 显着影响 @
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appreciable increase 可观增长 ]~8bh*,=
appreciation 增值；升值 ]? -56c,
appreciation against other currencies 相对其他货币升值 &o^ wgmS
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -6~*:zg,
appreciation tax 增值税 0-0 )E&2
appropriation 拨款；拨用；拨付 _4o2AS : j
appropriation account 拨款帐目 YC&iH>jO3
Appropriation Bill 拨款法案 oHI~-{m3)
appropriation-in-aid system 补助拨款办法 k(=\& T
approved assets 核准资产 5YC56,X
approved basket stock 认可一篮子证券 p$f# W
approved budget 核准预算 i0- !!
approved charitable donation 认可慈善捐款 qS& PMQ"
$
approved charitable institution 认可慈善机构 y;0.P?Il"
approved currency 核准货币；认可货币 ?*}76u
approved estimates 核准预算 V== ' 7n
approved estimates of expenditure 核准开支预算 (m) %5*:
approved overseas insurer 核准海外保险人 ZyCAl9{p
approved overseas trust company 核准海外信托公司 sl6p/\_w
approved pooled investment fund 核准汇集投资基金 wuzz Wq
approved provident fund scheme 认可公积金计划 ?#}=!$p
approved provision 核准拨款 huvg'Y t
approved redeemable share 核准可赎回股份 ^Q!:0D*
approved regional stock 认可地区性证券 f*XF"@ZQV
approved retirement scheme 认可退休金计划 3mWo`l
approved subordinated loan 核准附属贷款 dadOjl)S)
arbitrage 套戥；套汇；套利 |r}%AN6+
arbitrageur 套戥者；套汇者 H
xb{bF
arbitrary amount 临时款项 *Q!b%DIa$
arrangement 措施；安排；协定 (n" )
arrears 欠款 @kvp2P+O
arrears of pay 欠付薪酬 ejgg .G ^
arrears of revenue 逾期未收税款；逾期未收的帐项 ] |u}P2
articles of association 组织章程；组织细则；组织章程细则 4Xz6JJ1U[H
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 *!Am6\+
ascertainment of profit 确定利润 [ R~+p#l+Q
"Asia Clear" “亚洲结算系统”
