allotment 分配；配股 g/jlG%kI}
allotment notice 股份配售通知；配股通知 Rt Scv
allotment of shares 股份分配 2R`/Oox
allowable 可获宽免；免税的 4<l& cP
allowable business loss 可扣除的营业亏损 S#f}mb0,
allowable expenses 可扣税的支出 . J.|
S4D
allowance 免税额；津贴；备抵；准备金 O
K2|/y
allowance for debts 债项的免税额 6dQ]=];
allowance for depreciation by wear and tear 耗损折旧免税额 JB(P-Y#yyA
allowance for funeral expenses 殡殓费的免税额 SAtK 'Jx[
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 kz?m `~1
allowance for repairs and outgoings 修葺及支出方面的免税额 [B" CN
nA
allowance to debtor 给债务人的津贴 h$I
2T
alteration of capital 资本更改 V8IEfU
alternate trustee 候补受托人 r^$WX@ t&
amalgamation 合并 X0Z r?$q
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7?EC
kuSv
ambit of charges 征税范围；收费范围 0OPpA Ll
amended valuation 经修订的估值 2` j#eB1
American Commodities Exchange 美国商品交易所 B4ky%gF4
American Express Bank Limited 美国运通银行 n ;0x\Q|S
American Stock Exchange 美国证券交易所 .80L>0
amortization 摊销 zx=AT
amount due from banks 存放银行同业的款项 @Sd l~'"
amount due from banks abroad 存放海外银行同业的款项 ?R\:6x<
amount due from holding companies 控股公司欠款 e y! {
amount due from local banks 存放本港银行同业的款项 u<a =TPAU
amount due to banks 银行同业的存款 &~a/Upz0]_
amount due to banks abroad 海外银行同业的存款 F ]7$Y
amount due to holding companies 控股公司存款 @T 8$/
amount due to local banks 本港银行同业的存款 .m
\ y6
amount due to outport banks 外埠银行同业的存款 N77EM
amount for note issue 发行纸币的款额 ^. ;
x
amount of bond 担保契据的款额 X bL\l
amount of consideration 代价款额 U8s&5~IPn
amount of contribution 供款数额 Fmux#}Z
amount of indebtedness 负债款额 v#o<.
Ig
amount of principal of the loan 贷款本金额 H_+F~P 5RC
amount of rates chargeable 应征差饷数额 { 0 vHgi
amount of share capital 股本额 Nw|m"VLb
amount of sums assured 承保款额 @gHWU>k,A
amount of variation 变动幅度 Lyj0$wbH`
amount of vote 拨款数额 &0QtHcXpR
amount payable 应付款额
GPVqt"TY
amount receivable 应收款额 \`$RY')9|!
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %9P)Okq
analysis 分析 yHt
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kb2
ancillary risk 附属风险 V=DT .u
annual account 周年帐目；周年帐目报表；年度决算；年结 1E|~;wo\
annual accounting date 年结日期 L fx$
M
annual allowance 每年免税额；年积金；年度津贴；年津 GO=3<Q{;
annual balance 年度余额 LAfv 1
annual disposable income 每年可动用收入 OJ Y_u[
annual estimates 周年预算 #I|jFn9
annual fee 年费 !JE=QG"
annual general meeting 周年大会 - L)b ;0%
annual growth rate 年增率；每年增长率 v9 K{oB
annual long-term supplement 长期个案每年补助金 XI* cu\7sy
annual pensionable emolument 可供计算退休金的年薪 t:<dirw,o
annual report 年报 /vG)n9Rc
Annual Report on the Consumer Price Index 《消费物价指数年报》 Bm&% N?9
annual return 周年报表；周年申报表；每年报税表格 |.c|\e z/
Annual Return Rules 《周年报表规则》 Lavm
annual review of consumer prices 每年消费物价回顾 ZQQ0}
annual roll-forward basis 逐年延展方式 "8|a4Y+F
annual salary 年薪 1=.+!Tg
annual statement 年度报表；年度决算表 A/+bw CDP
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 =9@t6
annuitant 年金受益人 4:S?m(ah/
annuity 年金 O.g!k"nas&
annuity contract 年金合约 />E:}1}{
annuity on human life 人寿年金 P-c<[DSM'I
antecedent debt 先前的债项 fR6. :7&
ante-dated cheque 倒填日期支票 lqe71](sK8
anticipated expenditure 预期开支 t)hAD_sf
anticipated net profit 预期纯利 { f
kP|d
anticipated revenue 预期收入 K=`;D
anti-inflation measure 反通货膨胀措施 ~0ku,P #D
anti-inflationary stance 反通货膨胀立场 %Yi^{Z
rM
apparent deficit 表面赤字 }|W n6X
apparent financial solvency 表面偿债能力 2UGnRZ8:1Y
apparent partner 表面合伙人 lImg+r T{
application for personal assessment 个人入息课税申请书 PWw2;3`-6w
application of fund 资金应用 [O52Bn
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 !04zWYHo
appointed actuary 委任精算师 &lp5W)D
appointed auditor 委任核数师；委任审计师 ]@D#<[5\
appointed trustee 委任的受托人 39+6ZTqx
appointer 委任人 }c o*%F{ 1
apportioned pro rata 按比例分摊 5/>W(,5}
apportionment 分配；分摊 erC )2{m
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ao(lj
apportionment formula 分摊方程式 hn@T ]k
apportionment of estate duty 遗产税的分摊 @&G< Np`
appraisal 估价；评估 ZSo#vQ
appreciable growth 可观增长 `43X? yQ
appreciable impact 显着影响 ~&
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appreciable increase 可观增长 M((]> * g
appreciation 增值；升值 Z[{k-_HgAm
appreciation against other currencies 相对其他货币升值 dY'mY ~Tv
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 SpB\k C"K
appreciation tax 增值税 W$X@DXT=o
appropriation 拨款；拨用；拨付 .h;PMY+
appropriation account 拨款帐目 _Ka6! 9
Appropriation Bill 拨款法案 '"/Yk=EmlU
appropriation-in-aid system 补助拨款办法 :jc
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approved assets 核准资产 J0eJRs
approved basket stock 认可一篮子证券
=]auP{AlE
approved budget 核准预算 :GaK . W
q
approved charitable donation 认可慈善捐款 ."
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approved charitable institution 认可慈善机构 g[d.lJ=Q-N
approved currency 核准货币；认可货币 V>YZ^>oeH
approved estimates 核准预算 t'{\S_
approved estimates of expenditure 核准开支预算 a9=pZ1QAG
approved overseas insurer 核准海外保险人 8.'[>VzBL
approved overseas trust company 核准海外信托公司 ! 9U
approved pooled investment fund 核准汇集投资基金 AUk,sCxd
approved provident fund scheme 认可公积金计划 1Y-m=~J7
approved provision 核准拨款 Zs s `##
approved redeemable share 核准可赎回股份 #`>46T
approved regional stock 认可地区性证券 m
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approved retirement scheme 认可退休金计划 d
Xiv8B1
approved subordinated loan 核准附属贷款 ~baVS-v
arbitrage 套戥；套汇；套利 L:(>ON
arbitrageur 套戥者；套汇者 7 q%|-`#
arbitrary amount 临时款项 F;Lg
w^1!
arrangement 措施；安排；协定 lhk[U!>#
arrears 欠款 fW,, @2P
arrears of pay 欠付薪酬 7%E]E,f/#
arrears of revenue 逾期未收税款；逾期未收的帐项 TC=djC4$/
articles of association 组织章程；组织细则；组织章程细则 .=nx5y z
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &3nbmkM
ascertainment of profit 确定利润 `a!:-.:v
"Asia Clear" “亚洲结算系统”
