allotment 分配；配股 'r3yFoP}
allotment notice 股份配售通知；配股通知 IGqg,OEAp
allotment of shares 股份分配 T9N][5 \
allowable 可获宽免；免税的 2 Z
W
{
allowable business loss 可扣除的营业亏损 6wK>SW)#&j
allowable expenses 可扣税的支出 J3`a}LyDf
allowance 免税额；津贴；备抵；准备金 ~Ry?}5&:
allowance for debts 债项的免税额 3BHPD; U
allowance for depreciation by wear and tear 耗损折旧免税额 I~ Q2jg2
allowance for funeral expenses 殡殓费的免税额 %" kF i
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 1h_TG.YL9>
allowance for repairs and outgoings 修葺及支出方面的免税额 vJTdZ p
allowance to debtor 给债务人的津贴 L CKCg[D
alteration of capital 资本更改 Bc { j0Su
alternate trustee 候补受托人 x{y}pH "H
amalgamation 合并 ~.\C G 'g
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ! f!/~M"!
ambit of charges 征税范围；收费范围 eU/o I} A
amended valuation 经修订的估值 x-J.*X/aB
American Commodities Exchange 美国商品交易所 OI :G~Wg
American Express Bank Limited 美国运通银行 +
P YX .
American Stock Exchange 美国证券交易所 g{0a]'ph
amortization 摊销 .=@xTJh
amount due from banks 存放银行同业的款项 tbMf_-g
amount due from banks abroad 存放海外银行同业的款项 W.u+ R?
a=
amount due from holding companies 控股公司欠款 %@ Mv-A6)
amount due from local banks 存放本港银行同业的款项 R]L$Ld< ij
amount due to banks 银行同业的存款 vKrOIBP
amount due to banks abroad 海外银行同业的存款 nX
4WlH
amount due to holding companies 控股公司存款 <!@*2/Q]J]
amount due to local banks 本港银行同业的存款 "QCtF55X&
amount due to outport banks 外埠银行同业的存款 Q> OBK&
'
amount for note issue 发行纸币的款额 oY)xX x
amount of bond 担保契据的款额 ktE~)G
amount of consideration 代价款额 R#QOG}
amount of contribution 供款数额 $#2
zxpr,
amount of indebtedness 负债款额 WTW ONO>
amount of principal of the loan 贷款本金额 |A D" } 8
amount of rates chargeable 应征差饷数额 <K6gzi0fl
amount of share capital 股本额 S)`%clN}J
amount of sums assured 承保款额 xLX 2F
amount of variation 变动幅度 bxU 2.YC
amount of vote 拨款数额 :'hc &wk`
amount payable 应付款额 7ns n8WN[
amount receivable 应收款额 w g- qq4Q\
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^LAP* R
analysis 分析 X8m@xFW}
ancillary risk 附属风险 mV~aZM0'
annual account 周年帐目；周年帐目报表；年度决算；年结 0<ze'F
bV]
annual accounting date 年结日期 )I&,kH)+
annual allowance 每年免税额；年积金；年度津贴；年津 ]Q8[,HTG
annual balance 年度余额 |j2b=0Rpk
annual disposable income 每年可动用收入 F"|OcKAA}h
annual estimates 周年预算 UYL Czv~W
annual fee 年费 }.ZT?p \
annual general meeting 周年大会 MZ$x(
Vcj
annual growth rate 年增率；每年增长率 %X|fp{C
annual long-term supplement 长期个案每年补助金 +)J;4B
annual pensionable emolument 可供计算退休金的年薪 '.{tE*
annual report 年报 ICvl;Q
Annual Report on the Consumer Price Index 《消费物价指数年报》 3rdrNc
annual return 周年报表；周年申报表；每年报税表格 4fR}+[~2
Annual Return Rules 《周年报表规则》 [ :Upn)9
annual review of consumer prices 每年消费物价回顾 Fq
WW[Bgd
annual roll-forward basis 逐年延展方式 : }B=Bk/q
annual salary 年薪 m[>pv1o
annual statement 年度报表；年度决算表 r]+/"~a
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 0gevn
annuitant 年金受益人 frh!dN
annuity 年金 x^sSAI(
annuity contract 年金合约 EOj.Jrs~
annuity on human life 人寿年金 OTy{:ID
antecedent debt 先前的债项 U))2?#
ante-dated cheque 倒填日期支票 [}+h86: y
anticipated expenditure 预期开支 %tK^&rw%
anticipated net profit 预期纯利 2h;#BJ ))
anticipated revenue 预期收入 TWU[/ >K
anti-inflation measure 反通货膨胀措施 r*F^8_YMK
anti-inflationary stance 反通货膨胀立场 S'
<X)
apparent deficit 表面赤字 l
b9O
apparent financial solvency 表面偿债能力 H6.
apparent partner 表面合伙人 c*!x dK
application for personal assessment 个人入息课税申请书 ,%^qzoZnT
application of fund 资金应用 5+Ld1nom
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 r9
5hW
appointed actuary 委任精算师 t 3l - ]
appointed auditor 委任核数师；委任审计师 hJc^NU5
appointed trustee 委任的受托人 cVY PPal
appointer 委任人 px=k&|l
apportioned pro rata 按比例分摊 H~1o^
gU
apportionment 分配；分摊 7*MjQzg-P
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t &>eZ"
apportionment formula 分摊方程式 0Yo(pW,k
apportionment of estate duty 遗产税的分摊 1m{c8Z.h/d
appraisal 估价；评估 kJ_XG;8
appreciable growth 可观增长 I9ZJ"29
appreciable impact 显着影响 oC
}
appreciable increase 可观增长 IW>\\&pJ
appreciation 增值；升值 Io*
mFa?
appreciation against other currencies 相对其他货币升值 o4qB0h
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0l'"idra
appreciation tax 增值税 _(_U=
appropriation 拨款；拨用；拨付 aYmN'
POi
appropriation account 拨款帐目 m=#<
Appropriation Bill 拨款法案 D,,$
appropriation-in-aid system 补助拨款办法 C"cBlru8B
approved assets 核准资产 ?l?_8y/ww
approved basket stock 认可一篮子证券
Ir?ehA
approved budget 核准预算 E]&t gZ O
approved charitable donation 认可慈善捐款 ( L
8V)1N
approved charitable institution 认可慈善机构 8b|m6 6#|
approved currency 核准货币；认可货币
W*Gp0pX
approved estimates 核准预算 `]$H\gNI[8
approved estimates of expenditure 核准开支预算 C %QC^,KL
approved overseas insurer 核准海外保险人
o%3VE8-
approved overseas trust company 核准海外信托公司 JfVGs;
_,
approved pooled investment fund 核准汇集投资基金 dz"HO !9
approved provident fund scheme 认可公积金计划 (@3?JJ]1
approved provision 核准拨款 f eA(Rj
approved redeemable share 核准可赎回股份 eCy]ugsi%
approved regional stock 认可地区性证券 15Vo_
wD<y
approved retirement scheme 认可退休金计划 pcO{%]?p
approved subordinated loan 核准附属贷款 K-6+fgeB
arbitrage 套戥；套汇；套利 PESJ7
/^E
arbitrageur 套戥者；套汇者 "*oN~&flc
arbitrary amount 临时款项 `XK+Y
arrangement 措施；安排；协定 w rEYbb
arrears 欠款 `\Hs{t]
arrears of pay 欠付薪酬 'qlWDt/
arrears of revenue 逾期未收税款；逾期未收的帐项 z\6/?5D#v
articles of association 组织章程；组织细则；组织章程细则 K/D,s H!
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 MtXd}/
ascertainment of profit 确定利润 39
Zs
"Asia Clear" “亚洲结算系统”
