allotment 分配；配股 ("b*? : B
allotment notice 股份配售通知；配股通知 Zct!/u9 Q
allotment of shares 股份分配 DDWp4`CS|
allowable 可获宽免；免税的 L -YNz0A
allowable business loss 可扣除的营业亏损 IOX:yxj
allowable expenses 可扣税的支出
o7J{+V
allowance 免税额；津贴；备抵；准备金 X`D+jiQ(f
allowance for debts 债项的免税额 (NPxab8e*
allowance for depreciation by wear and tear 耗损折旧免税额 6oY
IQ'hc
allowance for funeral expenses 殡殓费的免税额 9]Lo
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 j|k @MfA
allowance for repairs and outgoings 修葺及支出方面的免税额 w?*j dwh,'
allowance to debtor 给债务人的津贴 :4U0I:J#
alteration of capital 资本更改 y ^SyhG,V[
alternate trustee 候补受托人 4aA9\\hfGY
amalgamation 合并 wz h. $?~
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Fk aXA.JE
ambit of charges 征税范围；收费范围 UP?D@ogl<
amended valuation 经修订的估值 C>NQ-w^
American Commodities Exchange 美国商品交易所 Hl/7(FJqc>
American Express Bank Limited 美国运通银行 {79q tq%W{
American Stock Exchange 美国证券交易所
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amortization 摊销 my4\mi6P
amount due from banks 存放银行同业的款项 86y%=! bS
amount due from banks abroad 存放海外银行同业的款项 .8:+MW/
amount due from holding companies 控股公司欠款 >2u y
amount due from local banks 存放本港银行同业的款项 >J>>\Y(p
amount due to banks 银行同业的存款 tq0;^L
amount due to banks abroad 海外银行同业的存款 y)tYSTJK
amount due to holding companies 控股公司存款 vkuc8 li
amount due to local banks 本港银行同业的存款 i_N J -K
amount due to outport banks 外埠银行同业的存款 <$Z tik1
amount for note issue 发行纸币的款额 IKo;9|2U
amount of bond 担保契据的款额 h mds(lv7
amount of consideration 代价款额 A*R n <{U
amount of contribution 供款数额 ] {Z8
amount of indebtedness 负债款额 95[wM6?J
amount of principal of the loan 贷款本金额 v iJJ
e'\2
amount of rates chargeable 应征差饷数额 _Ds@l VY
amount of share capital 股本额 5tMh/]IeS
amount of sums assured 承保款额 (uRZx X
amount of variation 变动幅度
l 1|~
amount of vote 拨款数额 X% X$Y6
amount payable 应付款额 =!<^^6LZ
amount receivable 应收款额 :6zC4Sr^
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 mTJ"l(,3
analysis 分析 zA,/@/'(
ancillary risk 附属风险 p&\K9hfi
annual account 周年帐目；周年帐目报表；年度决算；年结 aiJ
nfU]W
annual accounting date 年结日期 )@_ugW-j
annual allowance 每年免税额；年积金；年度津贴；年津 4~*Y];!Q
annual balance 年度余额 =q5@
,wN^
annual disposable income 每年可动用收入 i%MA"I\ 9
annual estimates 周年预算 C 0>=x{,v
annual fee 年费 -Uri|^t
annual general meeting 周年大会 %E a E,
annual growth rate 年增率；每年增长率 O) 1E$#~
annual long-term supplement 长期个案每年补助金 j %H`0
annual pensionable emolument 可供计算退休金的年薪 NHAH#7]M&1
annual report 年报 rd">JEK;;
Annual Report on the Consumer Price Index 《消费物价指数年报》 t$5jx
annual return 周年报表；周年申报表；每年报税表格 P :^= m*d
Annual Return Rules 《周年报表规则》 i5VG2S
annual review of consumer prices 每年消费物价回顾 D'n L
annual roll-forward basis 逐年延展方式 `R0Y+ #$8h
annual salary 年薪 Je@ k iE
annual statement 年度报表；年度决算表 M/ } aq
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 |(RZ/d<X\a
annuitant 年金受益人 _YLUS$Zw
annuity 年金 n]v7V&mj\
annuity contract 年金合约 V_f` 0\[x
annuity on human life 人寿年金 G5;V.#"Z[
antecedent debt 先前的债项 S/fW/W*/}
ante-dated cheque 倒填日期支票 ED/FlL{
anticipated expenditure 预期开支 AEqq1A
anticipated net profit 预期纯利 c.0]1
anticipated revenue 预期收入 &XtRLt gS
anti-inflation measure 反通货膨胀措施 as# J
qE
anti-inflationary stance 反通货膨胀立场 e3g_At\
apparent deficit 表面赤字 :3 y_mf>
apparent financial solvency 表面偿债能力 cQn)^jx=
apparent partner 表面合伙人 nP ;;MX:B
application for personal assessment 个人入息课税申请书 -X8eabb
application of fund 资金应用 p[-{]!
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 > H~6NBd5D
appointed actuary 委任精算师 `kPc!I7Y
appointed auditor 委任核数师；委任审计师 Um\0i;7 ~4
appointed trustee 委任的受托人 M~p=#V1D
appointer 委任人 ;'^, ,{
apportioned pro rata 按比例分摊 [ f34a
apportionment 分配；分摊 G0/>8_Q>Nr
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 'hF@><sqk
apportionment formula 分摊方程式 0;<OYbm3<
apportionment of estate duty 遗产税的分摊 JGgxAd{L
appraisal 估价；评估 s:b" \7
appreciable growth 可观增长 mW +tV1XjG
appreciable impact 显着影响 {R8=}Qo
appreciable increase 可观增长 ]"h=Qc
appreciation 增值；升值 8lb-} =
appreciation against other currencies 相对其他货币升值 J=9 #mOcg"
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 AerFgQiS
appreciation tax 增值税 v)+@XU2wZ
appropriation 拨款；拨用；拨付
Q6x%
appropriation account 拨款帐目 f'_M 0x
Appropriation Bill 拨款法案 anC+r(jjg9
appropriation-in-aid system 补助拨款办法 +v-LL*fa
approved assets 核准资产 lkwh'@s.
approved basket stock 认可一篮子证券 e "n|jRh
approved budget 核准预算 4
| f}F
approved charitable donation 认可慈善捐款 V.2[ F|P;3
approved charitable institution 认可慈善机构 #KE;=$(S
approved currency 核准货币；认可货币 $:;%bjSI
approved estimates 核准预算 Ow) R|/e /
approved estimates of expenditure 核准开支预算
@c]Xh:I
approved overseas insurer 核准海外保险人 "-0;#&!
approved overseas trust company 核准海外信托公司 x5F@ad 9
approved pooled investment fund 核准汇集投资基金 Y&GuDLUF
approved provident fund scheme 认可公积金计划 ]|
WA#8_|
approved provision 核准拨款 !Rqx2 Q
approved redeemable share 核准可赎回股份 }N]!0 Ka
approved regional stock 认可地区性证券 KTv4< c]
approved retirement scheme 认可退休金计划 8t [t{"
approved subordinated loan 核准附属贷款 ,]q%/yxi
arbitrage 套戥；套汇；套利 k{-`]qiK
arbitrageur 套戥者；套汇者 -_|]N/v\
arbitrary amount 临时款项 P^zy; Qs7
arrangement 措施；安排；协定 HH zEQV Lh
arrears 欠款 rJV?) =Z
arrears of pay 欠付薪酬 \O? u*
arrears of revenue 逾期未收税款；逾期未收的帐项 wT/6aJoX
articles of association 组织章程；组织细则；组织章程细则 <
T4(H[9B
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 4swKjN
&
ascertainment of profit 确定利润 M2p<u-6
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"Asia Clear" “亚洲结算系统”
