allotment 分配；配股 .]24V!J(1w
allotment notice 股份配售通知；配股通知 "dQ02y
allotment of shares 股份分配 d#NG]V/
allowable 可获宽免；免税的 ^\KZE|^3@
allowable business loss 可扣除的营业亏损 WS6'R
allowable expenses 可扣税的支出 d D ?ZF6
allowance 免税额；津贴；备抵；准备金 k^K>*mcJ
allowance for debts 债项的免税额 54r/s#|-3
allowance for depreciation by wear and tear 耗损折旧免税额 hT go
allowance for funeral expenses 殡殓费的免税额 4d-f 6iiFV
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @~sJ
((G[5
allowance for repairs and outgoings 修葺及支出方面的免税额 ^Y,nv,gYn
allowance to debtor 给债务人的津贴 7Ji|x{``
alteration of capital 资本更改 gaV>WF
alternate trustee 候补受托人 grrM[Y7#~b
amalgamation 合并 ZMEU4?F
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 n< 3qr}ZG^
ambit of charges 征税范围；收费范围 d;@"Naw
amended valuation 经修订的估值
_Fkz^B*
American Commodities Exchange 美国商品交易所 Kjzo>fIC{
American Express Bank Limited 美国运通银行 :J6 xY y$
American Stock Exchange 美国证券交易所 FLUvFD
amortization 摊销 z[|2od
amount due from banks 存放银行同业的款项 y!eT>4Oyg
amount due from banks abroad 存放海外银行同业的款项 A{|^_1
amount due from holding companies 控股公司欠款 eI%9.Cx#I
amount due from local banks 存放本港银行同业的款项 $Y`oqw?g+^
amount due to banks 银行同业的存款 XtCG.3(L
Y
amount due to banks abroad 海外银行同业的存款 37<^Oly!
amount due to holding companies 控股公司存款 mSeCXCrZlI
amount due to local banks 本港银行同业的存款 Nk2n&(~$
amount due to outport banks 外埠银行同业的存款 <
#FxI
amount for note issue 发行纸币的款额 4M*Z1
amount of bond 担保契据的款额 YpJJ]Rszg
amount of consideration 代价款额 AdD,9 4/
amount of contribution 供款数额 aGBUFCCa
amount of indebtedness 负债款额 z;wOtKl5r
amount of principal of the loan 贷款本金额 fQQj2> 3w
amount of rates chargeable 应征差饷数额 m )Ta5w^
amount of share capital 股本额 WIKSz
{"=/
amount of sums assured 承保款额 "o)jB~ :L
amount of variation 变动幅度 L0.F }
~S
amount of vote 拨款数额 Z2a~1BL
amount payable 应付款额 vB<9M-sa0
amount receivable 应收款额 t03X/% H
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 L%;fYi ;n
analysis 分析 >)^Q p-
ancillary risk 附属风险 k@Qd:I;;
annual account 周年帐目；周年帐目报表；年度决算；年结 %\^VxM
annual accounting date 年结日期 #?"^: ,Y
annual allowance 每年免税额；年积金；年度津贴；年津 4v. {C"M
annual balance 年度余额 zt;aB >jz#
annual disposable income 每年可动用收入 *47HN7
annual estimates 周年预算 HjCe/J ;
annual fee 年费 +?)R}\\
annual general meeting 周年大会
T]
.X x`
annual growth rate 年增率；每年增长率 vN&( __3((
annual long-term supplement 长期个案每年补助金 O@HL%ha
annual pensionable emolument 可供计算退休金的年薪 /Bq4! n+
annual report 年报 |BBo
Annual Report on the Consumer Price Index 《消费物价指数年报》 [nA1WF fM
annual return 周年报表；周年申报表；每年报税表格
YWAH(
Annual Return Rules 《周年报表规则》
NK\0X5##.
annual review of consumer prices 每年消费物价回顾 W#&BU- |2
annual roll-forward basis 逐年延展方式 ',Y`\X
annual salary 年薪 fG zx;<0P!
annual statement 年度报表；年度决算表 ka/>jV"
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 2q4-9vu
annuitant 年金受益人 J\Db8O-/x4
annuity 年金 m*|G 2
annuity contract 年金合约 _1G;!e O
annuity on human life 人寿年金 } `Cc-X7
antecedent debt 先前的债项 5[LDG/{Tys
ante-dated cheque 倒填日期支票 ,Cd4
Q7T
anticipated expenditure 预期开支 os n ,kD*
anticipated net profit 预期纯利 wEZi eHw
anticipated revenue 预期收入 vM?,#:5
anti-inflation measure 反通货膨胀措施 .B?fG)'WsF
anti-inflationary stance 反通货膨胀立场 Qe =8x7oIP
apparent deficit 表面赤字 c+{ ar^)*
apparent financial solvency 表面偿债能力 VpX*l3
apparent partner 表面合伙人 l } @C'Np
application for personal assessment 个人入息课税申请书 {b|V;/
application of fund 资金应用 .=N ?;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 =6a=`3r!I
appointed actuary 委任精算师 %$_Y"82
appointed auditor 委任核数师；委任审计师 !5
?<QKOe
appointed trustee 委任的受托人 T_[5 ZYy
appointer 委任人 JFdMYb
apportioned pro rata 按比例分摊 Q!5W x
apportionment 分配；分摊 [9d\WPLC
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 RdB,;Um9f
apportionment formula 分摊方程式 t >P[Yld"
apportionment of estate duty 遗产税的分摊 P~84#5R1
appraisal 估价；评估 >9y!M'V
appreciable growth 可观增长 v} \Fbe
appreciable impact 显着影响
uS JLIb
appreciable increase 可观增长 9* P-k.Bl
appreciation 增值；升值 dVMLn4[,MA
appreciation against other currencies 相对其他货币升值 $9h^tP'CV
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ej $.x6:
appreciation tax 增值税 \ 0K& 2'
appropriation 拨款；拨用；拨付 `# :(F z
appropriation account 拨款帐目 Wr@q+Whq
Appropriation Bill 拨款法案 \*M;W|8aB
appropriation-in-aid system 补助拨款办法 `YY07(
%
approved assets 核准资产 qOAP_\@T
approved basket stock 认可一篮子证券 /.(~=6o5
approved budget 核准预算 uqVar Ri$
approved charitable donation 认可慈善捐款 <sn, X0W
approved charitable institution 认可慈善机构 [b3$em<^JV
approved currency 核准货币；认可货币 e5D\m g)
approved estimates 核准预算 U] P{~
approved estimates of expenditure 核准开支预算 . e4upT GU
approved overseas insurer 核准海外保险人 y7,t "XV
approved overseas trust company 核准海外信托公司 w4FYd
approved pooled investment fund 核准汇集投资基金 \O]kf>nC
approved provident fund scheme 认可公积金计划 ( G~M E>
approved provision 核准拨款 _$/Bt?h
approved redeemable share 核准可赎回股份 oBs5xH7@-
approved regional stock 认可地区性证券 "MD 6 <H
approved retirement scheme 认可退休金计划 0EasPbp
approved subordinated loan 核准附属贷款 i*8j|
arbitrage 套戥；套汇；套利 OnyAM{$g
arbitrageur 套戥者；套汇者 .$
1S-+(kV
arbitrary amount 临时款项 qC-4X"y+
arrangement 措施；安排；协定 %_G '#Bn<
arrears 欠款 qeC^e}h
arrears of pay 欠付薪酬 'J)9#
arrears of revenue 逾期未收税款；逾期未收的帐项
hOYX
articles of association 组织章程；组织细则；组织章程细则 cG (%P$
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 RU~Pa+H
ascertainment of profit 确定利润 $
nMx#~ >a
"Asia Clear" “亚洲结算系统”
