allotment 分配；配股 z{L' 7
allotment notice 股份配售通知；配股通知 @Ul3J )= m
allotment of shares 股份分配 <YU?1y?V
allowable 可获宽免；免税的 [~{F( Le
allowable business loss 可扣除的营业亏损 n= <c_a)Nb
allowable expenses 可扣税的支出 ?wB_fDb}
allowance 免税额；津贴；备抵；准备金 a* cWj }u
allowance for debts 债项的免税额 1VgGF^cYR
allowance for depreciation by wear and tear 耗损折旧免税额 /q IQE&V-
allowance for funeral expenses 殡殓费的免税额 ;W?#l$R
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 I8gNg
Z
allowance for repairs and outgoings 修葺及支出方面的免税额 {1SsH
ir>
allowance to debtor 给债务人的津贴 d~u=,@FK
alteration of capital 资本更改 TGF$zvd
alternate trustee 候补受托人 0zH -g
amalgamation 合并 7
XxZF43
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 k77IXT_7u
ambit of charges 征税范围；收费范围 u4Nh_x8\Nr
amended valuation 经修订的估值 MI `qzC*%
American Commodities Exchange 美国商品交易所 `}?;Ow&2CY
American Express Bank Limited 美国运通银行 `"=>lu2H
American Stock Exchange 美国证券交易所 inGUN??
amortization 摊销 t.9s4 9P
amount due from banks 存放银行同业的款项 n2mO-ZXud
amount due from banks abroad 存放海外银行同业的款项 aoey
5hts
amount due from holding companies 控股公司欠款 ;TJpD0
amount due from local banks 存放本港银行同业的款项 Z<.&fZ^jS
amount due to banks 银行同业的存款 O^MI073Q>t
amount due to banks abroad 海外银行同业的存款 [q?RJm B]
amount due to holding companies 控股公司存款 /"Vd( K2Z
amount due to local banks 本港银行同业的存款 zQyI4RHG[
amount due to outport banks 外埠银行同业的存款 &gp&i?%X9b
amount for note issue 发行纸币的款额 `>
%QCc\
amount of bond 担保契据的款额 %'iJVFF
amount of consideration 代价款额
JUr
t %2
amount of contribution 供款数额 ,4Q4{Tx
amount of indebtedness 负债款额 w,p'$WC*
amount of principal of the loan 贷款本金额 B.; qvuM~
amount of rates chargeable 应征差饷数额 9`*ST(0/
amount of share capital 股本额 T<B}Z11R
amount of sums assured 承保款额 C<D$Y,[w
amount of variation 变动幅度 +Hu\b
& g
amount of vote 拨款数额 qzZ/%{A k
amount payable 应付款额 J#$U<`j*G
amount receivable 应收款额 r84 ^/+"T
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 R/oi6EKv
analysis 分析 vIRT$W' O}
ancillary risk 附属风险 i O$87!
annual account 周年帐目；周年帐目报表；年度决算；年结 Fx:38Ae
annual accounting date 年结日期 s\;/U|P_
annual allowance 每年免税额；年积金；年度津贴；年津
N9!L8BBaK
annual balance 年度余额 ^m#tWb)f
annual disposable income 每年可动用收入 INA3^p'w
annual estimates 周年预算 zGtJ@HbB
annual fee 年费 76tn`4NIP
annual general meeting 周年大会 { U;y W)
annual growth rate 年增率；每年增长率 6nL^"3@
S!
annual long-term supplement 长期个案每年补助金 H{Ewj_L
annual pensionable emolument 可供计算退休金的年薪 /JS_gr@DK
annual report 年报 wyy
1M+
Annual Report on the Consumer Price Index 《消费物价指数年报》 ..JRtuM-v
annual return 周年报表；周年申报表；每年报税表格 I> ;{BYPV
Annual Return Rules 《周年报表规则》 T`E0_ZU;
annual review of consumer prices 每年消费物价回顾 [#Qf#T%5h
annual roll-forward basis 逐年延展方式 vaB ql(?'2
annual salary 年薪 GeP={lj
annual statement 年度报表；年度决算表 _f^6F<!
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 ? y? 9;;
annuitant 年金受益人 yh
E% X
annuity 年金 "J"=<_?
annuity contract 年金合约 TaRP MKk
annuity on human life 人寿年金 (I~
antecedent debt 先前的债项 -Rpra0o.
C
ante-dated cheque 倒填日期支票 +0&^.N
anticipated expenditure 预期开支 G%I
.u
anticipated net profit 预期纯利 %D4)Bqr
anticipated revenue 预期收入 M
KfK9>a
anti-inflation measure 反通货膨胀措施 / 0/ouA>+
anti-inflationary stance 反通货膨胀立场 6.)ug7aF
apparent deficit 表面赤字 h[>pC"s?K
apparent financial solvency 表面偿债能力 t$$Yi
O
apparent partner 表面合伙人 gML8lu0)
application for personal assessment 个人入息课税申请书 #4Z e2T|
application of fund 资金应用 k ;^$Pd?t
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 f]r*;YEc4
appointed actuary 委任精算师 8m{e,o2.
appointed auditor 委任核数师；委任审计师 !.'D"Me>
appointed trustee 委任的受托人 (X "J)x aQ
appointer 委任人
$eFMn $o
apportioned pro rata 按比例分摊 _bCAZa&&
apportionment 分配；分摊 t1w]L
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 DC h
!Z{I
apportionment formula 分摊方程式 O.+J%],
apportionment of estate duty 遗产税的分摊 ;O}%SCF7
appraisal 估价；评估 Z{ B
e
appreciable growth 可观增长 I,hw
0e
appreciable impact 显着影响 :GIBB=D9
appreciable increase 可观增长 zp
woK&T+
appreciation 增值；升值 d3 c.lD)L9
appreciation against other currencies 相对其他货币升值 /F;2wT;
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 rC!O}(4t%$
appreciation tax 增值税 K? o p3}f?
appropriation 拨款；拨用；拨付 ee?
d ?:L
appropriation account 拨款帐目 OWibmX
Appropriation Bill 拨款法案 [P+kQBL pL
appropriation-in-aid system 补助拨款办法 ! \7 M7
approved assets 核准资产 C >Hdp_Lm
approved basket stock 认可一篮子证券 {rcN_N%
approved budget 核准预算 {N}a z"T4f
approved charitable donation 认可慈善捐款 Zye04 &x9k
approved charitable institution 认可慈善机构 R>0[w$
approved currency 核准货币；认可货币 !K(
approved estimates 核准预算 JP Zp*5c6A
approved estimates of expenditure 核准开支预算 n riSVGi
approved overseas insurer 核准海外保险人 th73eC'
approved overseas trust company 核准海外信托公司 7<)H?;~;
approved pooled investment fund 核准汇集投资基金 j;`pAN('
approved provident fund scheme 认可公积金计划 #r #[&b
approved provision 核准拨款 LL
e*| :
approved redeemable share 核准可赎回股份 ];k!
*lR)
approved regional stock 认可地区性证券 b\0>uU
approved retirement scheme 认可退休金计划 oYN"L
approved subordinated loan 核准附属贷款 2VY7?1Ab(@
arbitrage 套戥；套汇；套利 mI7lv;oN<5
arbitrageur 套戥者；套汇者 )G)6D"5,+G
arbitrary amount 临时款项 , ~
1+MZ=
arrangement 措施；安排；协定 f !k ZyD7
arrears 欠款 ]_(hUj._
arrears of pay 欠付薪酬 =Q<VU/
arrears of revenue 逾期未收税款；逾期未收的帐项 LVg#E*J
articles of association 组织章程；组织细则；组织章程细则 d3q%[[@
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 82@^vX
ascertainment of profit 确定利润 Gl>\p
"Asia Clear" “亚洲结算系统”
