allotment 分配；配股 e#odr{2#4u
allotment notice 股份配售通知；配股通知 F3e1&aK6{
allotment of shares 股份分配 ybU_x
allowable 可获宽免；免税的 9>k_z&<
allowable business loss 可扣除的营业亏损 <7
xX/Z}M
allowable expenses 可扣税的支出 Xv
<K>i >k
allowance 免税额；津贴；备抵；准备金 VRB !u420
allowance for debts 债项的免税额 B'&QLO|
allowance for depreciation by wear and tear 耗损折旧免税额 Q N]y.(S)y
allowance for funeral expenses 殡殓费的免税额 ]sZ!
-q'8
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 I=2b)"t0
allowance for repairs and outgoings 修葺及支出方面的免税额 5@_kG oqd
allowance to debtor 给债务人的津贴 2 9#jKh
alteration of capital 资本更改 Q!y% N&
alternate trustee 候补受托人 }D[j6+E
amalgamation 合并 %%sJ+)
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =K <`nF0 w
ambit of charges 征税范围；收费范围 lWak yCS
amended valuation 经修订的估值 n7/>+V+
American Commodities Exchange 美国商品交易所 \l1==,wk
American Express Bank Limited 美国运通银行 B!1h"K5.($
American Stock Exchange 美国证券交易所 8
/k"A-m
amortization 摊销 k}] M`ad
amount due from banks 存放银行同业的款项 s63!]LDr
amount due from banks abroad 存放海外银行同业的款项 HCw,bRxm
amount due from holding companies 控股公司欠款 2 b
K1.BD
amount due from local banks 存放本港银行同业的款项 PiN^ /#D
amount due to banks 银行同业的存款 C}qHvwFm
amount due to banks abroad 海外银行同业的存款 CE
@[Z
amount due to holding companies 控股公司存款 y96
HTQ32
amount due to local banks 本港银行同业的存款 G8&/I c
amount due to outport banks 外埠银行同业的存款 8j) *T9
amount for note issue 发行纸币的款额 {zalfw{+
amount of bond 担保契据的款额 8n35lI (
[
amount of consideration 代价款额 M
ML=J~1
amount of contribution 供款数额 a}Z+"D
amount of indebtedness 负债款额 E[cH/Rm
amount of principal of the loan 贷款本金额 MK(~
amount of rates chargeable 应征差饷数额 [\qclW;L
amount of share capital 股本额 3EHB~rL/C
amount of sums assured 承保款额 x~Dj2
F ]
amount of variation 变动幅度 ]\y]8v5(
amount of vote 拨款数额 1Qw_P('}
amount payable 应付款额 DTlId~Dy
q
amount receivable 应收款额 p\R&vof*
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @b!W8c 6
analysis 分析 dNf:I,<DCf
ancillary risk 附属风险 O(6j:X D
annual account 周年帐目；周年帐目报表；年度决算；年结 On|b-
annual accounting date 年结日期 @N ]]Cf>x
annual allowance 每年免税额；年积金；年度津贴；年津 M!aJKpf
annual balance 年度余额 _2Mpzv
annual disposable income 每年可动用收入 ]iMqIh"
annual estimates 周年预算 A*g-pJ h
annual fee 年费 Sm{> 8e}UE
annual general meeting 周年大会 _F5*\tQ
annual growth rate 年增率；每年增长率 GVhy
}0|
annual long-term supplement 长期个案每年补助金 aS``fE ;O
annual pensionable emolument 可供计算退休金的年薪 S= j
pn
annual report 年报 }3_ >
Annual Report on the Consumer Price Index 《消费物价指数年报》 3m| C8:
annual return 周年报表；周年申报表；每年报税表格 Y?3f
Fg
Annual Return Rules 《周年报表规则》 s (K SN/
annual review of consumer prices 每年消费物价回顾 b:cy(6G(
annual roll-forward basis 逐年延展方式 u 7
:Iv
annual salary 年薪 bjo} 95
annual statement 年度报表；年度决算表 dI|D c
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 G\o9 mEzQ
annuitant 年金受益人 _M+7)[xj=
annuity 年金 txvo7?Y*4
annuity contract 年金合约 hI 9q);g
annuity on human life 人寿年金 )KEW`BC5T
antecedent debt 先前的债项 "8"aYD_
ante-dated cheque 倒填日期支票 80ox$ U
anticipated expenditure 预期开支 OJd/#KFm
anticipated net profit 预期纯利 &B ]1 VZUp
anticipated revenue 预期收入 l6 L?jiTl_
anti-inflation measure 反通货膨胀措施 2$ &B@\WY
anti-inflationary stance 反通货膨胀立场 K:^0*5Y-k
apparent deficit 表面赤字 RD46 @Q`
apparent financial solvency 表面偿债能力 lF_"{dS_6(
apparent partner 表面合伙人 Cv}^]_`Q
application for personal assessment 个人入息课税申请书 Z #T
application of fund 资金应用 B%tWi
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 p!5'#\^f
appointed actuary 委任精算师 L ^r & .N\
appointed auditor 委任核数师；委任审计师 2v2XU\u{t
appointed trustee 委任的受托人 ^,,}2dsb>
appointer 委任人 0)M8Tm0$
apportioned pro rata 按比例分摊 Kk*8
apportionment 分配；分摊 ]jYFrOMy4S
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #f<
v%
apportionment formula 分摊方程式 Inn{mmz
1
apportionment of estate duty 遗产税的分摊 6]4#8tR1_
appraisal 估价；评估 !-.GfI:q
appreciable growth 可观增长 ! ?v_.
appreciable impact 显着影响 vP=68muD
appreciable increase 可观增长 3%hq<
appreciation 增值；升值 2:_6nWl
appreciation against other currencies 相对其他货币升值 {}$Zff
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 z DU=2c4W9
appreciation tax 增值税 Q@
7d:v
appropriation 拨款；拨用；拨付 y$_@C8?H
appropriation account 拨款帐目 _CfJ Kp)
Appropriation Bill 拨款法案 Dz
Q
appropriation-in-aid system 补助拨款办法 DY
9]$h*y
approved assets 核准资产 ]8}51 y8
approved basket stock 认可一篮子证券
?C#E_
approved budget 核准预算 0 ZM(heQ
approved charitable donation 认可慈善捐款 E5$]0#jB
approved charitable institution 认可慈善机构
.] sJl
approved currency 核准货币；认可货币 76wNZv) 9
approved estimates 核准预算 ' 3Lu_]I-
approved estimates of expenditure 核准开支预算 ,zltNbu\.(
approved overseas insurer 核准海外保险人 8AX_y3$
approved overseas trust company 核准海外信托公司 s2#Ia>5!
approved pooled investment fund 核准汇集投资基金 MUAs(M;
approved provident fund scheme 认可公积金计划 2o
zh!8aL
approved provision 核准拨款 t* =[ RS*
approved redeemable share 核准可赎回股份 ](A2,F
9(U
approved regional stock 认可地区性证券 Jjm#ofv
approved retirement scheme 认可退休金计划 @p hVfP"M
approved subordinated loan 核准附属贷款 'gvR
?[!t
arbitrage 套戥；套汇；套利 l6y}>]
arbitrageur 套戥者；套汇者 FO5a<6
arbitrary amount 临时款项 aPVz OBp
arrangement 措施；安排；协定 XzHR^^;u"*
arrears 欠款 o`,~#P|
arrears of pay 欠付薪酬 lQ-<T<g
arrears of revenue 逾期未收税款；逾期未收的帐项 ?%h$ deJ
articles of association 组织章程；组织细则；组织章程细则 z@i4
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 2S{P(B
ascertainment of profit 确定利润 1^4:l!0D
"Asia Clear" “亚洲结算系统”
