allotment 分配；配股 P ^
a$?
allotment notice 股份配售通知；配股通知 D~-Ri`k.
allotment of shares 股份分配 g;-CAd5
allowable 可获宽免；免税的 B UtXHD
allowable business loss 可扣除的营业亏损 4u<oe_n
allowable expenses 可扣税的支出 (*|hlD~
allowance 免税额；津贴；备抵；准备金 k?_Miqr
allowance for debts 债项的免税额 !nTq"d%(W
allowance for depreciation by wear and tear 耗损折旧免税额 us/x.qPy2
allowance for funeral expenses 殡殓费的免税额 [g<JP~4]
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 O% )w!0
allowance for repairs and outgoings 修葺及支出方面的免税额 S
W bwD/SN
allowance to debtor 给债务人的津贴 pBHr{/\5
alteration of capital 资本更改 Gv <K#@9T
alternate trustee 候补受托人 zg
Lm~
amalgamation 合并 )s!x)< d;
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 f;QWlh"9
ambit of charges 征税范围；收费范围 |W?x6]~.R
amended valuation 经修订的估值 d8av `m
American Commodities Exchange 美国商品交易所 8Np Q"0
X
American Express Bank Limited 美国运通银行 !.9N
J2'8
American Stock Exchange 美国证券交易所 %KqXtc`O
amortization 摊销 ,<%],-Lt[
amount due from banks 存放银行同业的款项 >I+O@
amount due from banks abroad 存放海外银行同业的款项 NJ3b Oq
amount due from holding companies 控股公司欠款 'l2`05
amount due from local banks 存放本港银行同业的款项 xK
/NzVt
amount due to banks 银行同业的存款 `/"TYR%
amount due to banks abroad 海外银行同业的存款
oM J5;
amount due to holding companies 控股公司存款 0rF{"HM~
amount due to local banks 本港银行同业的存款 H1+G:TM
amount due to outport banks 外埠银行同业的存款 uA,K}sNRZ
amount for note issue 发行纸币的款额 }y'KS:Jb
amount of bond 担保契据的款额 !
}U&%2<69
amount of consideration 代价款额 p VLfZ?78
amount of contribution 供款数额 1SQ& m H/
amount of indebtedness 负债款额 !t N]OQ)'
amount of principal of the loan 贷款本金额
oveW )~4
amount of rates chargeable 应征差饷数额 k{uc%6s
amount of share capital 股本额 8$S$*[-a
amount of sums assured 承保款额 [5> 0om5
amount of variation 变动幅度 gJ : Z7b
amount of vote 拨款数额 B|#"d hT
amount payable 应付款额 DT;Hr4Z8^"
amount receivable 应收款额 ,myl9s
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 f ~9 ADb
analysis 分析 7n5 bI\
ancillary risk 附属风险 V*LpO 8=
annual account 周年帐目；周年帐目报表；年度决算；年结 #k*e> d$
annual accounting date 年结日期 5ZUqCl(PX)
annual allowance 每年免税额；年积金；年度津贴；年津 VDBP]LRF
annual balance 年度余额 K@ 6$|.bc
annual disposable income 每年可动用收入 2UA h^i-^
annual estimates 周年预算 gFJd8#6t
annual fee 年费 FSC74N/
annual general meeting 周年大会 @32JM S<
annual growth rate 年增率；每年增长率 C}%g(YRhb
annual long-term supplement 长期个案每年补助金 )~s(7
4`}
annual pensionable emolument 可供计算退休金的年薪 7\<#z|
annual report 年报 q8`JRmt)H
Annual Report on the Consumer Price Index 《消费物价指数年报》 &?v^
xAr?B
annual return 周年报表；周年申报表；每年报税表格 M{ 1't
Annual Return Rules 《周年报表规则》 %
?@ PlQ
annual review of consumer prices 每年消费物价回顾 [{L4~(uU8
annual roll-forward basis 逐年延展方式 nTyK Z(#u
annual salary 年薪 u+kXJ
annual statement 年度报表；年度决算表 !'[f!vsyM{
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 :voQ#f=
annuitant 年金受益人 Syo 1Dq6z.
annuity 年金 R=xT \i{4h
annuity contract 年金合约 V_$ BZm%8J
annuity on human life 人寿年金 {O[a +r.n
antecedent debt 先前的债项 8W9kd"=U
ante-dated cheque 倒填日期支票 ^F/N- !}q
anticipated expenditure 预期开支 Quqts(Q) +
anticipated net profit 预期纯利 ^3^n|T7le
anticipated revenue 预期收入 ULNU '6
anti-inflation measure 反通货膨胀措施 A7 C+-N
anti-inflationary stance 反通货膨胀立场 vm_+ U*%c
apparent deficit 表面赤字 K]1A,Q
apparent financial solvency 表面偿债能力 amK"Z<V F
apparent partner 表面合伙人 /z.Y<xOc
application for personal assessment 个人入息课税申请书 D<$, v(-
application of fund 资金应用 jA?A)YNQb
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 c= 0S]_
appointed actuary 委任精算师 WnyEdYA
appointed auditor 委任核数师；委任审计师 P{
h;2b{
appointed trustee 委任的受托人 <
-D>^p9
appointer 委任人 z1{kZk
apportioned pro rata 按比例分摊 1k EXTs=,
apportionment 分配；分摊 %4 *-BCP
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 olB?"M=H
apportionment formula 分摊方程式 . K s%ar
apportionment of estate duty 遗产税的分摊 iimTr_TEt
appraisal 估价；评估 KmG* `Es
appreciable growth 可观增长 <%Zg; ]2H`
appreciable impact 显着影响 m mE\=i ~
appreciable increase 可观增长 g
4G&
appreciation 增值；升值 0 z1m!tr
appreciation against other currencies 相对其他货币升值 Z ]V^s8>
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 [+\=x[q
appreciation tax 增值税 UzTFT:\
appropriation 拨款；拨用；拨付 G:7HL5u
appropriation account 拨款帐目 aAhXHsZ|26
Appropriation Bill 拨款法案 >x]b"@Hkw
appropriation-in-aid system 补助拨款办法 % put=I
approved assets 核准资产 Z?ZiK1) K
approved basket stock 认可一篮子证券 XHKiz2Pc1
approved budget 核准预算 K%h9'}pq>1
approved charitable donation 认可慈善捐款 ,@!io
approved charitable institution 认可慈善机构 !W4A 9Th
approved currency 核准货币；认可货币 c5C 2xE}T
approved estimates 核准预算 |Ii[WfFA|J
approved estimates of expenditure 核准开支预算 jeXP|;#Una
approved overseas insurer 核准海外保险人 Aq nDsr!
approved overseas trust company 核准海外信托公司 pBl'SQccp
approved pooled investment fund 核准汇集投资基金
ieo Naq
approved provident fund scheme 认可公积金计划 ur7 sf$
approved provision 核准拨款 & \),V 1"
approved redeemable share 核准可赎回股份 oM\b>*
approved regional stock 认可地区性证券 gT8Q:8f:
approved retirement scheme 认可退休金计划 x8x8T $
approved subordinated loan 核准附属贷款 <cS"oBh&u0
arbitrage 套戥；套汇；套利 6Y9F U
arbitrageur 套戥者；套汇者 w*#B_6bG
arbitrary amount 临时款项 {,xI|u2R
arrangement 措施；安排；协定 J< Ljg<t+
arrears 欠款 !8Y Z;l
arrears of pay 欠付薪酬 s
2F<H#
arrears of revenue 逾期未收税款；逾期未收的帐项 u-qwG/ $E
articles of association 组织章程；组织细则；组织章程细则 mW EaUi)Zz
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &BTgISYi
ascertainment of profit 确定利润 nY y%=B|>
"Asia Clear" “亚洲结算系统”
