allotment 分配；配股 5Qxm\?0J
allotment notice 股份配售通知；配股通知 Az6tu <
allotment of shares 股份分配 \WM"VT
allowable 可获宽免；免税的 D|/
4) ,v
allowable business loss 可扣除的营业亏损 O/fm/
allowable expenses 可扣税的支出 0G8zFe*p
allowance 免税额；津贴；备抵；准备金 b5l;bXp]
allowance for debts 债项的免税额 Bv^5L>JZ/
allowance for depreciation by wear and tear 耗损折旧免税额 BBj>ML\X
allowance for funeral expenses 殡殓费的免税额 kp,$ NfD
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 gnw?Y 2
allowance for repairs and outgoings 修葺及支出方面的免税额 v3r<kNW_
allowance to debtor 给债务人的津贴 'CvV Kt
k
alteration of capital 资本更改 d-B,)$zE
alternate trustee 候补受托人 1*OZu.NdK
amalgamation 合并 ^x}k1F3
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 k}e~xbh-y
ambit of charges 征税范围；收费范围 =m?x 5G^
amended valuation 经修订的估值 et@<MU@ `
American Commodities Exchange 美国商品交易所 |G P1[Q{
American Express Bank Limited 美国运通银行 {\n?IGP?wd
American Stock Exchange 美国证券交易所 le~p2l#e
amortization 摊销 $kY ]HI
amount due from banks 存放银行同业的款项 )/BbASO$)Z
amount due from banks abroad 存放海外银行同业的款项 w!52DBOe+
amount due from holding companies 控股公司欠款 nZ# 0L`@"Y
amount due from local banks 存放本港银行同业的款项 US] I[Y6V
amount due to banks 银行同业的存款 a7TvX{<d
amount due to banks abroad 海外银行同业的存款 +.66Ky`|[
amount due to holding companies 控股公司存款 {A{ sRT=%
amount due to local banks 本港银行同业的存款 8 g3?@i
amount due to outport banks 外埠银行同业的存款 d{(NeT s
amount for note issue 发行纸币的款额 ;~n^/D2.
amount of bond 担保契据的款额 nRheByYm
amount of consideration 代价款额 'E4}++\
amount of contribution 供款数额 "IRF^1 p
amount of indebtedness 负债款额 azl!#%
amount of principal of the loan 贷款本金额 tIo
b
amount of rates chargeable 应征差饷数额 /vw$3,*z
amount of share capital 股本额 QJU\YH%}
amount of sums assured 承保款额 r!/<%\S
amount of variation 变动幅度 Ko %e#q-
amount of vote 拨款数额 ?l^NKbw
amount payable 应付款额 ; ~( yv|f6
amount receivable 应收款额 __,F_9M
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )^j62uv
analysis 分析 B <&g
ancillary risk 附属风险 v`r*Yok;`
annual account 周年帐目；周年帐目报表；年度决算；年结 Z ^#u n
annual accounting date 年结日期 Z8\/Fb
annual allowance 每年免税额；年积金；年度津贴；年津 &Yd6w}8
annual balance 年度余额 m[Cp
G=32B
annual disposable income 每年可动用收入 X> U
_v
annual estimates 周年预算 9rgvwko
annual fee 年费 { EyWSf"
annual general meeting 周年大会 :rEZR `
annual growth rate 年增率；每年增长率 5a2+ 6N
annual long-term supplement 长期个案每年补助金 3?<LWrhV3
annual pensionable emolument 可供计算退休金的年薪 m tVoA8(6
annual report 年报 1i@a? 27|
Annual Report on the Consumer Price Index 《消费物价指数年报》 ] +T$ D
annual return 周年报表；周年申报表；每年报税表格 Fq'Ds[wd5
Annual Return Rules 《周年报表规则》 gm7 [m}
annual review of consumer prices 每年消费物价回顾 xtzkgb,0[
annual roll-forward basis 逐年延展方式 cs*"9 nKl
annual salary 年薪 !twYjOryH[
annual statement 年度报表；年度决算表 C eew~n{
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 u4D rZ-v
annuitant 年金受益人 }z-6 ,i)'k
annuity 年金
wnHfjF
annuity contract 年金合约 Te7xj8<
annuity on human life 人寿年金 T
(?
CDc+
antecedent debt 先前的债项 ,z`* 1b8
ante-dated cheque 倒填日期支票 q5\iQ2f{WV
anticipated expenditure 预期开支 ` pfRY!
anticipated net profit 预期纯利 N, 4hh?
anticipated revenue 预期收入 =kBN&v_(!
anti-inflation measure 反通货膨胀措施 jt3=<&*Bm
anti-inflationary stance 反通货膨胀立场 Fmzkbt~oe
apparent deficit 表面赤字 zE i\#Zg$
apparent financial solvency 表面偿债能力 >FqU =Q
apparent partner 表面合伙人 h8icF} m
application for personal assessment 个人入息课税申请书 #q6#nfi"
application of fund 资金应用 UvuA N:'
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 bmO(tQS$5
appointed actuary 委任精算师 `Nv P)|
appointed auditor 委任核数师；委任审计师 =4g
Po S
appointed trustee 委任的受托人 i
'[! 'HY
appointer 委任人 sCE%./h]
apportioned pro rata 按比例分摊 W6V((84(O
apportionment 分配；分摊 X~Hm.qIR
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +QeA*L$~
apportionment formula 分摊方程式 D+{& zo
apportionment of estate duty 遗产税的分摊 \Yh*ywwP#
appraisal 估价；评估 ^;wz+u4^l
appreciable growth 可观增长 C @u}tH
)
appreciable impact 显着影响 M"yOWD~s~
appreciable increase 可观增长 D7g
B%
appreciation 增值；升值 +NV XFjPC
appreciation against other currencies 相对其他货币升值 LR3>_t
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _}tPtHPa/
appreciation tax 增值税 h;):TFiC
appropriation 拨款；拨用；拨付 #dQFs]:F
appropriation account 拨款帐目
I !T=$Um
Appropriation Bill 拨款法案 \s7/ `
appropriation-in-aid system 补助拨款办法 |q pFR)l
approved assets 核准资产 */4hFD {
approved basket stock 认可一篮子证券 Z :YgG.z"
approved budget 核准预算 W#\{[o
approved charitable donation 认可慈善捐款 9(lcQuE9
approved charitable institution 认可慈善机构 2x~Pq_?y
approved currency 核准货币；认可货币 Ezr q2/~Q
approved estimates 核准预算 ,Jf P$HJ
approved estimates of expenditure 核准开支预算 ;9' ] na
approved overseas insurer 核准海外保险人 FT!X r
approved overseas trust company 核准海外信托公司 +%Z:k
approved pooled investment fund 核准汇集投资基金 c[Z#q*Q
approved provident fund scheme 认可公积金计划 MhIHfW ]b
approved provision 核准拨款 dtig_s,)D
approved redeemable share 核准可赎回股份 p!K^Q3kO
approved regional stock 认可地区性证券 nX8ulGG s
approved retirement scheme 认可退休金计划 _}
K3}}
approved subordinated loan 核准附属贷款
#"fn;
arbitrage 套戥；套汇；套利 zF(abQ0
arbitrageur 套戥者；套汇者 y
atZ Al(B
arbitrary amount 临时款项 U^]@0vR
arrangement 措施；安排；协定 ;7*T6~ tv
arrears 欠款 +'_ peT.8
arrears of pay 欠付薪酬 1'|gxYT
arrears of revenue 逾期未收税款；逾期未收的帐项 oA3;P]~ [
articles of association 组织章程；组织细则；组织章程细则 N_
d{E/
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 wQa,o l_p
ascertainment of profit 确定利润 k]~$AaNq
"Asia Clear" “亚洲结算系统”
