allotment 分配；配股 #g |j;{P
allotment notice 股份配售通知；配股通知 @DUdgPA
allotment of shares 股份分配 qq?>ulu*W
allowable 可获宽免；免税的 }j:ae \(
allowable business loss 可扣除的营业亏损 '<}7bw}+c
allowable expenses 可扣税的支出 #|CG %w
allowance 免税额；津贴；备抵；准备金 4u(}eE
f7
allowance for debts 债项的免税额 )5&m:R9
allowance for depreciation by wear and tear 耗损折旧免税额 Vm.u3KE
allowance for funeral expenses 殡殓费的免税额 7}lZa~/
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ?"C ]h s
allowance for repairs and outgoings 修葺及支出方面的免税额 oV hw2pKpM
allowance to debtor 给债务人的津贴 >WD^)W fa
alteration of capital 资本更改 6 ?a(@<k_
alternate trustee 候补受托人 Wh<lmC50(
amalgamation 合并 wG
|3
iFK
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @qe>ph[UA
ambit of charges 征税范围；收费范围 ( la
amended valuation 经修订的估值 %fyb?6?Y
American Commodities Exchange 美国商品交易所 L;f=\q"g
American Express Bank Limited 美国运通银行 b1& {%.3[
American Stock Exchange 美国证券交易所 f,-|"_5;
amortization 摊销 c]"B)I1L
amount due from banks 存放银行同业的款项 JRiuU:=J~`
amount due from banks abroad 存放海外银行同业的款项 &6:,2W&s
amount due from holding companies 控股公司欠款 SP*5 W)6
amount due from local banks 存放本港银行同业的款项 ~::R+Lh(
amount due to banks 银行同业的存款 05zHL j
amount due to banks abroad 海外银行同业的存款 J`8>QMK^5
amount due to holding companies 控股公司存款 q# 7 78
amount due to local banks 本港银行同业的存款 /Z% ?;
amount due to outport banks 外埠银行同业的存款 HdLkof2i
amount for note issue 发行纸币的款额 Xo*$|9[.
amount of bond 担保契据的款额 6X jUb
amount of consideration 代价款额 ,yqzk.
amount of contribution 供款数额 ,-1$Vh@wM
amount of indebtedness 负债款额 lt$7 97
amount of principal of the loan 贷款本金额 ft*0?2N~
amount of rates chargeable 应征差饷数额 3M cz9exY
amount of share capital 股本额 >4VU
amount of sums assured 承保款额 XVLuhw i
amount of variation 变动幅度 ^&<*$Ai~
amount of vote 拨款数额 (gf\VYM-7
amount payable 应付款额 Pz)QOrrG~
amount receivable 应收款额 ."^dJ |fN
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .;F+ QP0
analysis 分析 I[`2MKh
ancillary risk 附属风险 5]Ra?rF
annual account 周年帐目；周年帐目报表；年度决算；年结 R P X`2zr
annual accounting date 年结日期 k1U~S`>$
annual allowance 每年免税额；年积金；年度津贴；年津 aK>9:{]ez
annual balance 年度余额 qB39\j
annual disposable income 每年可动用收入 WV @Tm$ r
annual estimates 周年预算 F ezW/+D
annual fee 年费 G9 a%N
annual general meeting 周年大会 Y1'. m5E
annual growth rate 年增率；每年增长率 0B4(t6o
annual long-term supplement 长期个案每年补助金 dbuOiZ
annual pensionable emolument 可供计算退休金的年薪 ]dK]a:S
annual report 年报 *0hiPj:
Annual Report on the Consumer Price Index 《消费物价指数年报》 Fa!)$e b7
annual return 周年报表；周年申报表；每年报税表格 yki
k4MeB
Annual Return Rules 《周年报表规则》 KVcZ@0[S
annual review of consumer prices 每年消费物价回顾 ]6;AK\9TM
annual roll-forward basis 逐年延展方式 r:5Ve&~
annual salary 年薪 -5cH$]1\
annual statement 年度报表；年度决算表 R>U<8z"i
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 5p|@ )
annuitant 年金受益人 Uaj=}p\+.p
annuity 年金 Q Bw
ZfX
annuity contract 年金合约 GA_`C"mx
annuity on human life 人寿年金 LJ/qF0L!H
antecedent debt 先前的债项 /h M>dkwu
ante-dated cheque 倒填日期支票 oGVSy`ku
anticipated expenditure 预期开支 /kA19E4
anticipated net profit 预期纯利 m3(T0.j0P
anticipated revenue 预期收入 5y3TlR
anti-inflation measure 反通货膨胀措施 q-G|@6O
anti-inflationary stance 反通货膨胀立场 a!:8`X~[/$
apparent deficit 表面赤字 $048y
X 7M
apparent financial solvency 表面偿债能力 oyt //SE
apparent partner 表面合伙人 n2{{S(N
application for personal assessment 个人入息课税申请书 w~U`+2a3
application of fund 资金应用 ]`sIs= _[
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ]jb4Z
appointed actuary 委任精算师 ~8m>DSs)D
appointed auditor 委任核数师；委任审计师 bVeTseAG
appointed trustee 委任的受托人 cQ.;dtT 0
appointer 委任人 <s >/< kW:
apportioned pro rata 按比例分摊 o1WidJ"
apportionment 分配；分摊 ! ix<|F5
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 o w_y
apportionment formula 分摊方程式 '
=
<`@
apportionment of estate duty 遗产税的分摊 i"]8Zw_D
appraisal 估价；评估 S8OV G4-
appreciable growth 可观增长 !NYM(6!(
appreciable impact 显着影响 ]kkBgjQbS
appreciable increase 可观增长 8}{o2r@
appreciation 增值；升值 ~Ex.Yp8.
appreciation against other currencies 相对其他货币升值 ewrWSffe
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 n]DN xC@b
appreciation tax 增值税 9I\3T6&tr
appropriation 拨款；拨用；拨付 = (gmd>N
appropriation account 拨款帐目 R5eB,FN
Appropriation Bill 拨款法案 x"8ey|@&,
appropriation-in-aid system 补助拨款办法 !e'0jf-~
approved assets 核准资产 2rCY&8
approved basket stock 认可一篮子证券 0 BCGJFZ{
approved budget 核准预算 B`B%:#
approved charitable donation 认可慈善捐款 s!'A\nVV1$
approved charitable institution 认可慈善机构 o~x39
approved currency 核准货币；认可货币 cN WcNMm
approved estimates 核准预算 [b.'3a++
approved estimates of expenditure 核准开支预算 T_x+sv=|X!
approved overseas insurer 核准海外保险人 z g7l>9Sc
approved overseas trust company 核准海外信托公司 EotwUT|
approved pooled investment fund 核准汇集投资基金 @ 9 { %Kn
approved provident fund scheme 认可公积金计划 uR ;-eK
approved provision 核准拨款 Ww96|m
approved redeemable share 核准可赎回股份 !wd
'::C
approved regional stock 认可地区性证券 hO/5>Zv?
approved retirement scheme 认可退休金计划 5 Y Q
approved subordinated loan 核准附属贷款 % R|"Afa=
arbitrage 套戥；套汇；套利 hOB\n !
arbitrageur 套戥者；套汇者 FGwnESCC
arbitrary amount 临时款项 5eOj, [?
arrangement 措施；安排；协定 DMQNr(w{!2
arrears 欠款 Dk`4bYK
arrears of pay 欠付薪酬 A!{.|x[S44
arrears of revenue 逾期未收税款；逾期未收的帐项 P-+M,>vNy[
articles of association 组织章程；组织细则；组织章程细则 Aw4?y[{H
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ``$%L=_ m
ascertainment of profit 确定利润 H=&/ Q
"Asia Clear" “亚洲结算系统”
