allotment 分配；配股 I z=w2\r
allotment notice 股份配售通知；配股通知 U&\{/l
allotment of shares 股份分配 T|iF/p]F
allowable 可获宽免；免税的 g4qdm{BL
allowable business loss 可扣除的营业亏损 u#k6v\/
allowable expenses 可扣税的支出 GpQF * x
allowance 免税额；津贴；备抵；准备金 9TN5|x
allowance for debts 债项的免税额 ^E? V+3mV
allowance for depreciation by wear and tear 耗损折旧免税额 %IX W|mi
allowance for funeral expenses 殡殓费的免税额 WsDe0F
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 s=@Ce V@4W
allowance for repairs and outgoings 修葺及支出方面的免税额 =X'7V}Q}
allowance to debtor 给债务人的津贴 DczF0Ow
alteration of capital 资本更改 pC.T)k
alternate trustee 候补受托人 z7pXpy \
amalgamation 合并 [k{i N1n
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4W-+k
ambit of charges 征税范围；收费范围 T[=cKYp8\
amended valuation 经修订的估值 YqCK#zT /
American Commodities Exchange 美国商品交易所 kxf=% <l
American Express Bank Limited 美国运通银行 T FA
American Stock Exchange 美国证券交易所 Sp i C0
amortization 摊销 cZT .vA#
amount due from banks 存放银行同业的款项 X',0MBQ0
amount due from banks abroad 存放海外银行同业的款项 oi4Wxcj
amount due from holding companies 控股公司欠款 ]BBgU[O)
!
amount due from local banks 存放本港银行同业的款项 1 b%7FrPkd
amount due to banks 银行同业的存款 4'b]2Mn3
amount due to banks abroad 海外银行同业的存款 0BD((oNg
amount due to holding companies 控股公司存款 3s$.l }
amount due to local banks 本港银行同业的存款 tBUQf*B
amount due to outport banks 外埠银行同业的存款 >^HTghgRD
amount for note issue 发行纸币的款额 5&Kn #
amount of bond 担保契据的款额 nv
Gd :]Z
amount of consideration 代价款额 :A iu!}\
amount of contribution 供款数额 Rw8 m 5U
amount of indebtedness 负债款额 ]H7Mx \
amount of principal of the loan 贷款本金额 {
4{{;
amount of rates chargeable 应征差饷数额 z6r/
w
amount of share capital 股本额
r @UY$z
amount of sums assured 承保款额 ?^ 5*[H
amount of variation 变动幅度 zm"g,\.d
amount of vote 拨款数额 s""8
V_,;
amount payable 应付款额 uL A XN
amount receivable 应收款额 cHct |Z
u
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 z5'
nS&x
analysis 分析 g}KZL-p4\m
ancillary risk 附属风险 fOervo
annual account 周年帐目；周年帐目报表；年度决算；年结 C
P v}A
annual accounting date 年结日期 &J M;jS z
annual allowance 每年免税额；年积金；年度津贴；年津 oF^hq-xcP
annual balance 年度余额 TBT*j&!L
annual disposable income 每年可动用收入 #v wXx r
annual estimates 周年预算 =)5a=^
6
annual fee 年费 2` qXD fD`
annual general meeting 周年大会 Wy )g449
annual growth rate 年增率；每年增长率 Yk&{VXU<
annual long-term supplement 长期个案每年补助金
,^C;1ph
annual pensionable emolument 可供计算退休金的年薪 X0TGJ,yW(
annual report 年报 )KQ um`pO
Annual Report on the Consumer Price Index 《消费物价指数年报》 > vy +U
annual return 周年报表；周年申报表；每年报税表格 mj|9x1 U)
Annual Return Rules 《周年报表规则》 =(\!,S '
annual review of consumer prices 每年消费物价回顾 ^`?>
Huu<w
annual roll-forward basis 逐年延展方式 X#< Sv>c^
annual salary 年薪 ! WnI`
annual statement 年度报表；年度决算表 >L4$DKO
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 r!iuwE@
annuitant 年金受益人 _S1uJ~j;E
annuity 年金 ^4NH.q{
annuity contract 年金合约 rM |RGe
annuity on human life 人寿年金 Z+ 7S,M
antecedent debt 先前的债项 5 Vqvb|
ante-dated cheque 倒填日期支票 !
YHu
anticipated expenditure 预期开支 z(eAwmuli
anticipated net profit 预期纯利 v}D!
anticipated revenue 预期收入 HArYL
} l
anti-inflation measure 反通货膨胀措施 V 1;-5L75
anti-inflationary stance 反通货膨胀立场 &X(-C9'j
apparent deficit 表面赤字 L9)&9
/f
apparent financial solvency 表面偿债能力 ztpb/9J9
apparent partner 表面合伙人 bnQO}G
application for personal assessment 个人入息课税申请书 YfK ty0
application of fund 资金应用 !o!04_
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 TKX# /
appointed actuary 委任精算师 Pme?`YO$x
appointed auditor 委任核数师；委任审计师 q(W @=-uDK
appointed trustee 委任的受托人 s'I$yJ)@2E
appointer 委任人 sA .yb,Fw
apportioned pro rata 按比例分摊 ~]W8NaQB(
apportionment 分配；分摊 p6)UR~9Rs
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $ 1ZY
Vw
apportionment formula 分摊方程式 m
Y0C7i
apportionment of estate duty 遗产税的分摊 L+L9)8FJ
appraisal 估价；评估 II ZsN*^
appreciable growth 可观增长 ,V?,I9qf
appreciable impact 显着影响 Ls{fCi/2F
appreciable increase 可观增长 Qrh9JFqdG6
appreciation 增值；升值
i|mA/
e3b
appreciation against other currencies 相对其他货币升值 Ui&$/%Z|
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 'CX
KphlWs
appreciation tax 增值税 tS7u#YMh
appropriation 拨款；拨用；拨付 \2!$HA7P
appropriation account 拨款帐目 %*nZ,r
Appropriation Bill 拨款法案 !TF VBK
appropriation-in-aid system 补助拨款办法 (Q+3aEUE
approved assets 核准资产 ]u ';zJ.
approved basket stock 认可一篮子证券 S)%x22sqf
approved budget 核准预算 x7?{*w&r
approved charitable donation 认可慈善捐款 W% ud nJ
approved charitable institution 认可慈善机构 U|nk8 6r
approved currency 核准货币；认可货币 4Q5v8k=
approved estimates 核准预算 -E7\ .K3
approved estimates of expenditure 核准开支预算 A-FwNo2"%
approved overseas insurer 核准海外保险人 n C^'2z
approved overseas trust company 核准海外信托公司 xo$ZPnf(zv
approved pooled investment fund 核准汇集投资基金 jo~Pr
approved provident fund scheme 认可公积金计划 4SYN$?.Mp
approved provision 核准拨款 y(k2p
approved redeemable share 核准可赎回股份 nq=f SK(
approved regional stock 认可地区性证券 V|)>
approved retirement scheme 认可退休金计划 kokkZd7!
approved subordinated loan 核准附属贷款 jVz1`\Nje
arbitrage 套戥；套汇；套利 6D],275`J
arbitrageur 套戥者；套汇者 &%lh ov
arbitrary amount 临时款项 jo ^*R'}
arrangement 措施；安排；协定 sq_:U_tJ
arrears 欠款 $gNCS:VG*
arrears of pay 欠付薪酬 MYDSkW
arrears of revenue 逾期未收税款；逾期未收的帐项 ect?9S[!y
articles of association 组织章程；组织细则；组织章程细则 SxDE3A-:
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Lj H] ;=R
ascertainment of profit 确定利润 Ogb_WO;)
"Asia Clear" “亚洲结算系统”
