allotment 分配；配股 yeN(_t2.
allotment notice 股份配售通知；配股通知 $TavvO%#
allotment of shares 股份分配 B {lL}"++0
allowable 可获宽免；免税的 wKAx UPzm
allowable business loss 可扣除的营业亏损
A}n7A
allowable expenses 可扣税的支出 Y,d|b V*FH
allowance 免税额；津贴；备抵；准备金 "oT]_WHqo
allowance for debts 债项的免税额 10$:^
allowance for depreciation by wear and tear 耗损折旧免税额 _)^`+{N <
allowance for funeral expenses 殡殓费的免税额 yb'v*B ]
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 d x"9jFn
allowance for repairs and outgoings 修葺及支出方面的免税额 =B
ts
allowance to debtor 给债务人的津贴 SNtOHTQ
alteration of capital 资本更改 hPrE
alternate trustee 候补受托人 :*)b<:4
amalgamation 合并 wI2fCq(a0
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <`*v/D7\02
ambit of charges 征税范围；收费范围 hVu~[ 'Me
amended valuation 经修订的估值 ^j]"5@f
American Commodities Exchange 美国商品交易所 p O IfKd
American Express Bank Limited 美国运通银行 ; V)94YT
American Stock Exchange 美国证券交易所 BaE}|4
amortization 摊销 zjwo"6c>
amount due from banks 存放银行同业的款项
H9rZWc"*
amount due from banks abroad 存放海外银行同业的款项 )LE#SGJP
amount due from holding companies 控股公司欠款 T1fX[R ^\
amount due from local banks 存放本港银行同业的款项 R|dSjE s
amount due to banks 银行同业的存款 9XW[NY#)#
amount due to banks abroad 海外银行同业的存款 e}q!m(K]e-
amount due to holding companies 控股公司存款 a: [m;
amount due to local banks 本港银行同业的存款 *G;D u `;
amount due to outport banks 外埠银行同业的存款 QlWkK.<Z3_
amount for note issue 发行纸币的款额 o@:u:n+.
amount of bond 担保契据的款额 3G-f+HN^E
amount of consideration 代价款额 jX
6 +~
amount of contribution 供款数额 *wK7qS~VB2
amount of indebtedness 负债款额 >s"kL ^
amount of principal of the loan 贷款本金额 U%_6'5s{^
amount of rates chargeable 应征差饷数额 B G2Z'WOH
amount of share capital 股本额 j:'!P <#
amount of sums assured 承保款额 D[CEg2$y
amount of variation 变动幅度 =!PUKa3f<
amount of vote 拨款数额 QNCG^ub
amount payable 应付款额
B,RHFlp{
amount receivable 应收款额 Rj {D#5
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 yy$
7{9!
analysis 分析 ?&r >`H E
ancillary risk 附属风险 _JXb|FIp
annual account 周年帐目；周年帐目报表；年度决算；年结 ED
R*1!d
annual accounting date 年结日期 "=XRonQZ
annual allowance 每年免税额；年积金；年度津贴；年津 kNTxYJ
annual balance 年度余额 6Pu5 k;H
annual disposable income 每年可动用收入 aFwfF^\(|,
annual estimates 周年预算 %dA7`7j
annual fee 年费 K9 f7,/
annual general meeting 周年大会 Cr%6c3aQ
annual growth rate 年增率；每年增长率 {t&+abY
annual long-term supplement 长期个案每年补助金 )ia$pe s
annual pensionable emolument 可供计算退休金的年薪 `PvGfmYOl
annual report 年报 ? 3Dsz
Annual Report on the Consumer Price Index 《消费物价指数年报》 Q5
qQ%cu
annual return 周年报表；周年申报表；每年报税表格 X P_ V
Annual Return Rules 《周年报表规则》 h5R5FzY0&
annual review of consumer prices 每年消费物价回顾 0i65.4sK
annual roll-forward basis 逐年延展方式 B=J/HiwV)
annual salary 年薪 OL)M`eVQ'
annual statement 年度报表；年度决算表 b-,]21
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 ^)|1T#Tz
annuitant 年金受益人 -YP>mwSN?
annuity 年金 h` $2/%?
annuity contract 年金合约 IEJp!P,E
annuity on human life 人寿年金 $2\k| @)s
antecedent debt 先前的债项 ce P 1mO
ante-dated cheque 倒填日期支票 v_Y'o
_
anticipated expenditure 预期开支 Gn%gSH/
anticipated net profit 预期纯利 "Crm\UI6
anticipated revenue 预期收入 Qr
l> A*
anti-inflation measure 反通货膨胀措施 )0NE_AZ?
anti-inflationary stance 反通货膨胀立场 9oA.!4q
apparent deficit 表面赤字 a
uz2n
apparent financial solvency 表面偿债能力 1ssEJ; # s
apparent partner 表面合伙人 h *-j
application for personal assessment 个人入息课税申请书 kKg %[zXS
application of fund 资金应用 -K G3_k E
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 O%(k$ fvM
appointed actuary 委任精算师 xkzC+ _A
appointed auditor 委任核数师；委任审计师 RW.
>;|m
appointed trustee 委任的受托人 B?tO&$ s
appointer 委任人 )#l,RJ(
apportioned pro rata 按比例分摊 " | l-NUe
apportionment 分配；分摊 &Kgl \;}
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 wFJ?u?b0Q
apportionment formula 分摊方程式 s8<)lO<SV.
apportionment of estate duty 遗产税的分摊 A_WtmG_9
appraisal 估价；评估 *"D8E^9
appreciable growth 可观增长 R83Me #&
appreciable impact 显着影响 #7A_p8
appreciable increase 可观增长 )
Pdl [+a
appreciation 增值；升值 9
6'{ES9D
appreciation against other currencies 相对其他货币升值 xPi/nWl`|
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 icPg<>TQ
appreciation tax 增值税 8?r RLM4
appropriation 拨款；拨用；拨付 $xf{m9 8
appropriation account 拨款帐目 s) vHLf4 T
Appropriation Bill 拨款法案 Ih.6"ISK}
appropriation-in-aid system 补助拨款办法 a jCx"J
approved assets 核准资产 0UB,EI8
approved basket stock 认可一篮子证券 %CP:rAd`M.
approved budget 核准预算 l;dZJ_Ut$
approved charitable donation 认可慈善捐款 I JA WG
approved charitable institution 认可慈善机构 /WJ*ro]Hd$
approved currency 核准货币；认可货币 Gq/f|43}@O
approved estimates 核准预算 n8 eR?'4
approved estimates of expenditure 核准开支预算
TVP. )%
approved overseas insurer 核准海外保险人 V nv9 <=R
approved overseas trust company 核准海外信托公司 zU'\r~c
approved pooled investment fund 核准汇集投资基金 cR1dGNcp/@
approved provident fund scheme 认可公积金计划 x`vIY-DS
approved provision 核准拨款 r%g?.4o*b
approved redeemable share 核准可赎回股份 ' 'f07R
approved regional stock 认可地区性证券 Z;{3RWV
approved retirement scheme 认可退休金计划 N'nqVYTU
approved subordinated loan 核准附属贷款 t4H@ZvAH0
arbitrage 套戥；套汇；套利 R;_U BQ)
arbitrageur 套戥者；套汇者 lnFOD+ y9
arbitrary amount 临时款项 -m:i~^
u
arrangement 措施；安排；协定 hel iL/
arrears 欠款 <z *SO
a
arrears of pay 欠付薪酬 MhNDf[W>
arrears of revenue 逾期未收税款；逾期未收的帐项 H3"[zg9L:a
articles of association 组织章程；组织细则；组织章程细则 E Cx_
[|3{
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 i~dW)7
ascertainment of profit 确定利润 D %`64R
"Asia Clear" “亚洲结算系统”
