allotment 分配；配股 N&[D>G]>v
allotment notice 股份配售通知；配股通知 i{I~mrm/'\
allotment of shares 股份分配 (mlzg=szW
allowable 可获宽免；免税的 `f'K@
allowable business loss 可扣除的营业亏损 `|Or{ih
allowable expenses 可扣税的支出 vp(;W,ba:|
allowance 免税额；津贴；备抵；准备金 |!F5.%PY
allowance for debts 债项的免税额 g&n )fF
allowance for depreciation by wear and tear 耗损折旧免税额 a[2vjFf# C
allowance for funeral expenses 殡殓费的免税额
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allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6&bIXy
allowance for repairs and outgoings 修葺及支出方面的免税额 MfmACd^3$
allowance to debtor 给债务人的津贴 rcGb[=B f
alteration of capital 资本更改 hkO sm6
alternate trustee 候补受托人 :eZh'-c?
amalgamation 合并 a5G/[[cwTV
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _f6HAGDN
ambit of charges 征税范围；收费范围
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amended valuation 经修订的估值 I
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American Commodities Exchange 美国商品交易所 s{w[b\rA
American Express Bank Limited 美国运通银行 `EtS!zD~b
American Stock Exchange 美国证券交易所 @z gdq
amortization 摊销 u=YX9Mo!
amount due from banks 存放银行同业的款项 ,hVvve,j}
amount due from banks abroad 存放海外银行同业的款项 -WQ^gcO=7
amount due from holding companies 控股公司欠款 ,<A$h3*
amount due from local banks 存放本港银行同业的款项 `
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amount due to banks 银行同业的存款 ?<* -j4v
amount due to banks abroad 海外银行同业的存款 .Q)|vq^
amount due to holding companies 控股公司存款 4 QZ?}iz
amount due to local banks 本港银行同业的存款 1jX3ey~
amount due to outport banks 外埠银行同业的存款 eh[_~
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amount for note issue 发行纸币的款额 XW?b\!@ $
amount of bond 担保契据的款额 pMs
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amount of consideration 代价款额 \u&_sBLKV
amount of contribution 供款数额 jLJ1u/l>;
amount of indebtedness 负债款额 %?e( hnM
amount of principal of the loan 贷款本金额 ,|88r=}
amount of rates chargeable 应征差饷数额 G HQ;hN:
amount of share capital 股本额
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amount of sums assured 承保款额 NvN~@TL28
amount of variation 变动幅度 8?Z4-6!{V,
amount of vote 拨款数额 *. & HD6Qr
amount payable 应付款额 +I>p !v
amount receivable 应收款额 QKE9R-K TE
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <|?K%FP7Z
analysis 分析 4:9KR[y/
ancillary risk 附属风险 >]%8Zx[
annual account 周年帐目；周年帐目报表；年度决算；年结 r 6eb}z!i
annual accounting date 年结日期 b~BIz95
annual allowance 每年免税额；年积金；年度津贴；年津 p N\Vr8tJ
annual balance 年度余额 {m`A!qcD|
annual disposable income 每年可动用收入 .qA{x bu
annual estimates 周年预算 GTv#nnC
annual fee 年费 ?m
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annual general meeting 周年大会 wDwH.~3!
annual growth rate 年增率；每年增长率 O@iu aeEW
annual long-term supplement 长期个案每年补助金 Eq:2k)BE
annual pensionable emolument 可供计算退休金的年薪 Il`tNr
annual report 年报 B??J@+N
f
Annual Report on the Consumer Price Index 《消费物价指数年报》 1.q_f<U
annual return 周年报表；周年申报表；每年报税表格 ,^8 MB.
Annual Return Rules 《周年报表规则》 *;|`E(
annual review of consumer prices 每年消费物价回顾 {J5JYdK
annual roll-forward basis 逐年延展方式 e5Mln!.o
annual salary 年薪 !,Zp? g)
annual statement 年度报表；年度决算表 { BEo &
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 a iCn"j
annuitant 年金受益人
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annuity 年金 E VQ0l@K
annuity contract 年金合约 IHC1G1KW=A
annuity on human life 人寿年金 S- #q~X!yJ
antecedent debt 先前的债项 E| :!Q8"%w
ante-dated cheque 倒填日期支票 A$.fv5${
anticipated expenditure 预期开支 )IT6vU"-yd
anticipated net profit 预期纯利 a , 7 &"
anticipated revenue 预期收入 XR 0O;JN
anti-inflation measure 反通货膨胀措施 (5^ZlOk3
anti-inflationary stance 反通货膨胀立场 }`yiT< z
apparent deficit 表面赤字 -= 698h*
apparent financial solvency 表面偿债能力 @DC)]C2
apparent partner 表面合伙人 h8jD }9^
application for personal assessment 个人入息课税申请书
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application of fund 资金应用 (qwdQMj`
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 n- QJ;37\
appointed actuary 委任精算师 {0!#>["<
appointed auditor 委任核数师；委任审计师 [0[M'![ 8M
appointed trustee 委任的受托人 F~U !1)
appointer 委任人 &Np9kIMCB
apportioned pro rata 按比例分摊 A"Q@W<.
apportionment 分配；分摊 &W }<:WH~
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5. tvB
apportionment formula 分摊方程式 ?*r!{3T ,u
apportionment of estate duty 遗产税的分摊 >5T_g2pkv
appraisal 估价；评估 `:M^8SYrL
appreciable growth 可观增长 s ~26
appreciable impact 显着影响
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appreciable increase 可观增长
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appreciation 增值；升值 u&QKwD Uh
appreciation against other currencies 相对其他货币升值 # fhEc;t
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 /NF# + bx
appreciation tax 增值税 >u J/TQU
appropriation 拨款；拨用；拨付 nws"RcP+Z
appropriation account 拨款帐目 #~qAH J<
Appropriation Bill 拨款法案 #ZiT-
appropriation-in-aid system 补助拨款办法 R|!B,b(
approved assets 核准资产 u1K\@jlw
approved basket stock 认可一篮子证券 AY_Q
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approved budget 核准预算 /,|CrNwY*
approved charitable donation 认可慈善捐款 !NKmx=I]
approved charitable institution 认可慈善机构 em 2_pq9q
approved currency 核准货币；认可货币 Y|0ow_oH
approved estimates 核准预算 [RU
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approved estimates of expenditure 核准开支预算 L4f7s7rJ
approved overseas insurer 核准海外保险人 TOI4 ?D]
approved overseas trust company 核准海外信托公司 ;m
Ah Y
approved pooled investment fund 核准汇集投资基金 2Oh p]G
approved provident fund scheme 认可公积金计划 |)_-Bi;MW`
approved provision 核准拨款 bdh(WJh%
approved redeemable share 核准可赎回股份 9>,Q
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approved regional stock 认可地区性证券 klWYuStZ
approved retirement scheme 认可退休金计划 %c^ m\ E
approved subordinated loan 核准附属贷款 x k~Nmb}
arbitrage 套戥；套汇；套利 o4=Yu7L
arbitrageur 套戥者；套汇者 nv 5u%B^
arbitrary amount 临时款项 Tvf~P w
arrangement 措施；安排；协定 ;)! "Ty|
arrears 欠款 nq`q[KV:
arrears of pay 欠付薪酬 =?0QqCjK)
arrears of revenue 逾期未收税款；逾期未收的帐项 8V4V3^_xs
articles of association 组织章程；组织细则；组织章程细则 VGH/X.NJ
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .6T6 S
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ascertainment of profit 确定利润 |;;!8VO3J
"Asia Clear" “亚洲结算系统”
