allotment 分配；配股 W&LBh% "g
allotment notice 股份配售通知；配股通知 K9}jR@jy$
allotment of shares 股份分配 FBb m4NB
allowable 可获宽免；免税的 Ol_/uy1r[
allowable business loss 可扣除的营业亏损 'iGM n_&
allowable expenses 可扣税的支出 jiOf')d5
allowance 免税额；津贴；备抵；准备金 \hu':@}
allowance for debts 债项的免税额 5bF5~D(E
allowance for depreciation by wear and tear 耗损折旧免税额 y#nSk% "t"
allowance for funeral expenses 殡殓费的免税额 .0KOnLdK
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 myffYK,
allowance for repairs and outgoings 修葺及支出方面的免税额 >Ziy1Dp
allowance to debtor 给债务人的津贴 ?Ip$;s
alteration of capital 资本更改 @V7;TJk
alternate trustee 候补受托人 m_~y
amalgamation 合并 fg< ( bXC
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 kS[Dy$AB/2
ambit of charges 征税范围；收费范围 US"2O!u
amended valuation 经修订的估值 &~42T}GTWG
American Commodities Exchange 美国商品交易所 e|35|I '
American Express Bank Limited 美国运通银行 E
Gr|BLl
American Stock Exchange 美国证券交易所 EF0Pt
amortization 摊销 :R{x]sv
amount due from banks 存放银行同业的款项 ?@yank|
amount due from banks abroad 存放海外银行同业的款项 *C
ts FS ~
amount due from holding companies 控股公司欠款 ,d3Q+9/
amount due from local banks 存放本港银行同业的款项 t4C<#nfo
amount due to banks 银行同业的存款 B?!9W@
amount due to banks abroad 海外银行同业的存款 CuF%[9[cT
amount due to holding companies 控股公司存款 4;" ,@}
amount due to local banks 本港银行同业的存款 M P_ A<F
amount due to outport banks 外埠银行同业的存款 <e$5~Spc
amount for note issue 发行纸币的款额 Dg1kbO=2
amount of bond 担保契据的款额 i#N e'q;T
amount of consideration 代价款额 t@l(xns V
amount of contribution 供款数额 Cca~Cq[%*(
amount of indebtedness 负债款额 >2 FAi.,
amount of principal of the loan 贷款本金额 4o)(d= q
amount of rates chargeable 应征差饷数额 N:"M&E UM
amount of share capital 股本额 Qo]vpp^[#
amount of sums assured 承保款额 +"TI_tK, S
amount of variation 变动幅度 >SY 2LmV'a
amount of vote 拨款数额 hg$qb eUl
amount payable 应付款额 o",f(v &u%
amount receivable 应收款额
myEGibhK
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 TW'E 99wG
analysis 分析 K'a#M g
ancillary risk 附属风险 ^
=aml
annual account 周年帐目；周年帐目报表；年度决算；年结 \ 9[NH/.Z{
annual accounting date 年结日期 Q$/V) 0
annual allowance 每年免税额；年积金；年度津贴；年津 4Z<]4:o
annual balance 年度余额 |G|*
annual disposable income 每年可动用收入 d08`42Z69
annual estimates 周年预算 f
ho=<|-
annual fee 年费 *#ob5TBq[
annual general meeting 周年大会 GlXA-p<
annual growth rate 年增率；每年增长率 *%P>x}6w3
annual long-term supplement 长期个案每年补助金 YlZYS'_
annual pensionable emolument 可供计算退休金的年薪 ~.\73_M=A
annual report 年报 94Kuy@0:+
Annual Report on the Consumer Price Index 《消费物价指数年报》 !D.= 'V
annual return 周年报表；周年申报表；每年报税表格 vB&F_"/X2
Annual Return Rules 《周年报表规则》 34/]m/2NZK
annual review of consumer prices 每年消费物价回顾 (M+,wW[6
annual roll-forward basis 逐年延展方式 1( #*'xR
annual salary 年薪 UE}8Rkt
annual statement 年度报表；年度决算表 1 2%z3/i
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 {[YqGv=fF
annuitant 年金受益人
?.4yg(
annuity 年金 Q #yu(
annuity contract 年金合约 ,yB?~
annuity on human life 人寿年金 s$SU
vo1J
antecedent debt 先前的债项 &KOG [tv
ante-dated cheque 倒填日期支票 !mpMa]G3
anticipated expenditure 预期开支 4Zv.[V]iOO
anticipated net profit 预期纯利 J};u25:}
anticipated revenue 预期收入 -D&.)N9ctQ
anti-inflation measure 反通货膨胀措施 ! 0>!tW
anti-inflationary stance 反通货膨胀立场 .!7Fe)(x
apparent deficit 表面赤字 c<JM1
apparent financial solvency 表面偿债能力 J_y<0zF**
apparent partner 表面合伙人 Cg]3(3
application for personal assessment 个人入息课税申请书 al3BWRq'f
application of fund 资金应用 GY0XWUlC
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 {UV<=R,E
appointed actuary 委任精算师 ,T, B 0
appointed auditor 委任核数师；委任审计师 K4h-4Qbn
appointed trustee 委任的受托人 Fc A)RsMI*
appointer 委任人 N+C%Z[gt[
apportioned pro rata 按比例分摊 MHpL$g=5_
apportionment 分配；分摊 P ],)
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 v;
N1'
apportionment formula 分摊方程式 O&rD4#
apportionment of estate duty 遗产税的分摊 ,Do$`yO+
appraisal 估价；评估 a `[?,W:q
appreciable growth 可观增长 Kd ryl
appreciable impact 显着影响 Q*mMF@ -:
appreciable increase 可观增长 k@cZ"jYA
appreciation 增值；升值 )$9 C` d[
appreciation against other currencies 相对其他货币升值 4acP*LkkQ
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 A/Fs?m{7U
appreciation tax 增值税 @Le ^- v4
appropriation 拨款；拨用；拨付 >~^mIu_BH
appropriation account 拨款帐目 /q*Qx )y+1
Appropriation Bill 拨款法案 laD.or
appropriation-in-aid system 补助拨款办法 +_-)0[+p
approved assets 核准资产 O>b&-U"R
approved basket stock 认可一篮子证券 iaaH
9X
%
approved budget 核准预算 k
Nf!j
approved charitable donation 认可慈善捐款 t`Y1.]@U
approved charitable institution 认可慈善机构 " OS]\-
approved currency 核准货币；认可货币 QvK]<HE r
approved estimates 核准预算 b Q9"GO<X
approved estimates of expenditure 核准开支预算 9Ww=hfb5UW
approved overseas insurer 核准海外保险人 SS45<!i y
approved overseas trust company 核准海外信托公司 y ? {PoNI
approved pooled investment fund 核准汇集投资基金 vBCZ/F[
approved provident fund scheme 认可公积金计划 x jP" 'yU
approved provision 核准拨款 /RX k[m-
approved redeemable share 核准可赎回股份 0N3tsIm>
approved regional stock 认可地区性证券 2o s6c te
approved retirement scheme 认可退休金计划 56O<CgJF<
approved subordinated loan 核准附属贷款 yaYIgG
arbitrage 套戥；套汇；套利 S8W_$=4
arbitrageur 套戥者；套汇者 yoA*\V
arbitrary amount 临时款项 3' :[i2[
arrangement 措施；安排；协定 !w
;A=
arrears 欠款 ,G!_ SZ
arrears of pay 欠付薪酬 W O \lny!
arrears of revenue 逾期未收税款；逾期未收的帐项 u%gm+NneK
articles of association 组织章程；组织细则；组织章程细则 *`pec3"
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 e G*s1uQl
ascertainment of profit 确定利润 %unK8z
"Asia Clear" “亚洲结算系统”
