allotment 分配；配股 r/Dd& x
allotment notice 股份配售通知；配股通知 =]b9 X7}
allotment of shares 股份分配 x'i0KF
allowable 可获宽免；免税的 HNMBXXf, B
allowable business loss 可扣除的营业亏损 ]^ 'ZiyJX
allowable expenses 可扣税的支出 =v 0~[ E4
allowance 免税额；津贴；备抵；准备金 f3n ~{a,[
allowance for debts 债项的免税额 c&e0OV\m
allowance for depreciation by wear and tear 耗损折旧免税额 5^2TfG9
allowance for funeral expenses 殡殓费的免税额 +-ewE-:|L
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [YE?OQ7#
allowance for repairs and outgoings 修葺及支出方面的免税额 |Puj7Ru
allowance to debtor 给债务人的津贴 \Tkp
alteration of capital 资本更改 VDn:SGj5
alternate trustee 候补受托人 a_%>CD${t
amalgamation 合并 sam[ s4@eQ
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 veO?k.u (
ambit of charges 征税范围；收费范围 OG}KqG!n
amended valuation 经修订的估值 "dq>) JF\
American Commodities Exchange 美国商品交易所 E9R]sXf8
American Express Bank Limited 美国运通银行 0BDS_Rx
American Stock Exchange 美国证券交易所 e~
BJvZ}Q
amortization 摊销 [gn[nP9
amount due from banks 存放银行同业的款项 LG6I_[
amount due from banks abroad 存放海外银行同业的款项 ^U{P3 %uZ
amount due from holding companies 控股公司欠款
JWWInuH
amount due from local banks 存放本港银行同业的款项 A^L?_\e6
amount due to banks 银行同业的存款 Tzf$*Uje3
amount due to banks abroad 海外银行同业的存款 yxY
h?ka
amount due to holding companies 控股公司存款 KBj@V6Q
amount due to local banks 本港银行同业的存款 r0u J$/!
amount due to outport banks 外埠银行同业的存款 )f[C[Rd
amount for note issue 发行纸币的款额 kQ[Jo%YT?E
amount of bond 担保契据的款额 5p{25N_t
amount of consideration 代价款额 WG\Q5k4Ba
amount of contribution 供款数额 i'iO H|s
amount of indebtedness 负债款额 `#p< rfe
amount of principal of the loan 贷款本金额 Y{j7Q4{
amount of rates chargeable 应征差饷数额 /+29.1# |
amount of share capital 股本额 m{O
Dz :
amount of sums assured 承保款额 `GS cRhbh
amount of variation 变动幅度 O$U}d-Xnx
amount of vote 拨款数额 1 yJ75/
amount payable 应付款额 F {/>u(@3
amount receivable 应收款额 ;t~*F#p(!
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 wA1Ey:q
analysis 分析 ;Rs.rl>;t/
ancillary risk 附属风险 }pK v.
annual account 周年帐目；周年帐目报表；年度决算；年结 }1,'rm T
annual accounting date 年结日期 e`;t<7*i
annual allowance 每年免税额；年积金；年度津贴；年津 %rw}u"3T
annual balance 年度余额 | zh +
annual disposable income 每年可动用收入 ETxp# PZ
annual estimates 周年预算 fw:7U %MGv
annual fee 年费 4?v$<=#21*
annual general meeting 周年大会 v`
$%G
annual growth rate 年增率；每年增长率 G~S))p
annual long-term supplement 长期个案每年补助金 n
3h^VQ*]G
annual pensionable emolument 可供计算退休金的年薪 N6WPTUQ1mF
annual report 年报
L,WkJe3
Annual Report on the Consumer Price Index 《消费物价指数年报》 9QC< E|
annual return 周年报表；周年申报表；每年报税表格 C/bxfp{?
Annual Return Rules 《周年报表规则》
}\>+H
annual review of consumer prices 每年消费物价回顾 3Fgz)*Gu]
annual roll-forward basis 逐年延展方式 %n4@[fG%K
annual salary 年薪 $,.3&zsy
annual statement 年度报表；年度决算表
i},d[
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 KM 5jl9Vv
annuitant 年金受益人 Qg[h eND
annuity 年金 :MK:T JV
annuity contract 年金合约 '^e0Ud,
annuity on human life 人寿年金 ) sRN!~
antecedent debt 先前的债项 uW )
\,
ante-dated cheque 倒填日期支票 1k$2LQ
anticipated expenditure 预期开支
ccRlql(
anticipated net profit 预期纯利 $y8mK|3.3u
anticipated revenue 预期收入 u
IAZo;
anti-inflation measure 反通货膨胀措施 s%5Uj }
anti-inflationary stance 反通货膨胀立场 ES^NBI j5P
apparent deficit 表面赤字 c$.UE
apparent financial solvency 表面偿债能力 0, : iE\
apparent partner 表面合伙人 [+y &HNf
application for personal assessment 个人入息课税申请书 _cR6ik zW(
application of fund 资金应用 ?Y%}(3y
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 LFl2uV"
appointed actuary 委任精算师 :s U!PF[<
appointed auditor 委任核数师；委任审计师 ^g}L`9fL
appointed trustee 委任的受托人 C(f$!~M4b
appointer 委任人 3 xRM
1GgO
apportioned pro rata 按比例分摊 )gr}<}X)B
apportionment 分配；分摊 $[)6H7!U)
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )>ug{ M%g
apportionment formula 分摊方程式 >s;oOo+5
apportionment of estate duty 遗产税的分摊 ]^Sd9ba
appraisal 估价；评估 rH[5~U
appreciable growth 可观增长
(irk$d %
appreciable impact 显着影响 c]GQU
appreciable increase 可观增长 +G<}
JJ'V
appreciation 增值；升值 < 9=zP/Q
appreciation against other currencies 相对其他货币升值 J>><o:~@
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 p^T&jE8])#
appreciation tax 增值税 ,.~
W
appropriation 拨款；拨用；拨付 UAnB=L,.\
appropriation account 拨款帐目 es. jh
Appropriation Bill 拨款法案 @<hF .4,]
appropriation-in-aid system 补助拨款办法 _Ngx$
approved assets 核准资产 hfJrQhmE
approved basket stock 认可一篮子证券 &mX5&e
approved budget 核准预算 D."cQ<sxpN
approved charitable donation 认可慈善捐款 <FCj)CP%
approved charitable institution 认可慈善机构 6
"BtfQ")
approved currency 核准货币；认可货币 D2Vb{ %(4.
approved estimates 核准预算 jj Jc1 p0
approved estimates of expenditure 核准开支预算 p>2||
approved overseas insurer 核准海外保险人 i}.{m Et
approved overseas trust company 核准海外信托公司 G>
f^ 2
approved pooled investment fund 核准汇集投资基金 l t@
approved provident fund scheme 认可公积金计划 SZCF3m&pz
approved provision 核准拨款 uPa/,"p
approved redeemable share 核准可赎回股份 _<Hb(z
approved regional stock 认可地区性证券 ^VSt9 &
approved retirement scheme 认可退休金计划 ^+( A&PyP?
approved subordinated loan 核准附属贷款 TYs+XJ'Xj
arbitrage 套戥；套汇；套利 CQ @#::'F1
arbitrageur 套戥者；套汇者 XkM s
arbitrary amount 临时款项 !yoSMI-
arrangement 措施；安排；协定 Qv9*p('~A
arrears 欠款 ovhC4 2i
arrears of pay 欠付薪酬 (|yR
o
arrears of revenue 逾期未收税款；逾期未收的帐项 /#S4espE
articles of association 组织章程；组织细则；组织章程细则 >i^y;5
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 D6&mf2'u
ascertainment of profit 确定利润 6{J R 0
"Asia Clear" “亚洲结算系统”
