allotment 分配；配股 ;shhg z$
allotment notice 股份配售通知；配股通知 6 GqR]KD
allotment of shares 股份分配 50q(8F-N
allowable 可获宽免；免税的 V{+'(<SV
allowable business loss 可扣除的营业亏损 ;89 `!V O
allowable expenses 可扣税的支出 Wa7-N4
allowance 免税额；津贴；备抵；准备金 QH7"' u6
allowance for debts 债项的免税额 E">FH >8K}
allowance for depreciation by wear and tear 耗损折旧免税额 Au~l
O
allowance for funeral expenses 殡殓费的免税额 jfF
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 C@1B?OfJ
allowance for repairs and outgoings 修葺及支出方面的免税额 ;5Spdi4w
allowance to debtor 给债务人的津贴 4c ^WQ>[
alteration of capital 资本更改 jrk48z
alternate trustee 候补受托人 Mtq\ xF,/+
amalgamation 合并 EIQ`?8KSR
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0vR
gmn
ambit of charges 征税范围；收费范围
rO4R6A
amended valuation 经修订的估值 bl yU5 3g
American Commodities Exchange 美国商品交易所 "%]<Co<S
American Express Bank Limited 美国运通银行 v,]-;V
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American Stock Exchange 美国证券交易所 AH-B/c5
amortization 摊销 In13crr4!
amount due from banks 存放银行同业的款项 b?i5C4=K
amount due from banks abroad 存放海外银行同业的款项 5 XtIVHA@{
amount due from holding companies 控股公司欠款 t@r>GHO
amount due from local banks 存放本港银行同业的款项 ~i_YrTp
amount due to banks 银行同业的存款 -4wr)zjfW
amount due to banks abroad 海外银行同业的存款 u|(;SY
amount due to holding companies 控股公司存款 X6 E^5m
amount due to local banks 本港银行同业的存款 hNU$a?eVpR
amount due to outport banks 外埠银行同业的存款 F^4mO|
amount for note issue 发行纸币的款额 kA/4W^]Ws
amount of bond 担保契据的款额 |Yb]@9 >vn
amount of consideration 代价款额 ,i RUR 8
amount of contribution 供款数额 YOOcHo.F
amount of indebtedness 负债款额 cvOCBg38BH
amount of principal of the loan 贷款本金额 Aq 5CF`e{
amount of rates chargeable 应征差饷数额 _ \&v A5-
amount of share capital 股本额 & 6="r }
amount of sums assured 承保款额 ( fNG51h!
amount of variation 变动幅度 Dxvizd>VU
amount of vote 拨款数额 *? V boyU
amount payable 应付款额 (>49SOu;$\
amount receivable 应收款额 d)>b/0CZ
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 u~c75Mk_v
analysis 分析 kF]s y8u]
ancillary risk 附属风险 Phq"A[4=O
annual account 周年帐目；周年帐目报表；年度决算；年结 MoZ8A6e?B
annual accounting date 年结日期 B@j2^Dr~!
annual allowance 每年免税额；年积金；年度津贴；年津 &M>o
annual balance 年度余额 gp+aUK~o
annual disposable income 每年可动用收入 u']}Z% A9`
annual estimates 周年预算 0gRm LX
annual fee 年费 NR3h|'eC
annual general meeting 周年大会 Y{d-k1?s5
annual growth rate 年增率；每年增长率 [a_ 'pAH
annual long-term supplement 长期个案每年补助金 ?zuKVi? I
annual pensionable emolument 可供计算退休金的年薪 ! tzk7D
annual report 年报 5pU/X.lc
Annual Report on the Consumer Price Index 《消费物价指数年报》 Na>w~
annual return 周年报表；周年申报表；每年报税表格 ~ _SR cM{
Annual Return Rules 《周年报表规则》 8'PK}heBU
annual review of consumer prices 每年消费物价回顾 5<XWbGW
annual roll-forward basis 逐年延展方式 0Ke2%+yqJ
annual salary 年薪 mY[* (a
annual statement 年度报表；年度决算表 S2jn pf}
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 +'/C(5y)0X
annuitant 年金受益人 MW
v(/_b
annuity 年金 Q{| _"sf J
annuity contract 年金合约 qizQt]l
annuity on human life 人寿年金 Te%V +l
antecedent debt 先前的债项 oj/#wF+
ante-dated cheque 倒填日期支票 _W R/]1R
anticipated expenditure 预期开支
Wj
BH2 v
anticipated net profit 预期纯利 |It&1f z}
anticipated revenue 预期收入 Dz&,g+>$J
anti-inflation measure 反通货膨胀措施 V x{
anti-inflationary stance 反通货膨胀立场 i}e/!IVR3
apparent deficit 表面赤字 a/</P
|UG
apparent financial solvency 表面偿债能力 V.%LA. 8
apparent partner 表面合伙人 klAvi%^jE
application for personal assessment 个人入息课税申请书 j}O qWX>/
application of fund 资金应用 388vdF
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 &hUEOif
appointed actuary 委任精算师 y=0)vi{]
appointed auditor 委任核数师；委任审计师 "ql$Rz8
appointed trustee 委任的受托人 F9"Xu-g
appointer 委任人 I7W`\d)
apportioned pro rata 按比例分摊 aL*}@|JL"
apportionment 分配；分摊 R^mkQb>m.
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8|(],NyEJ
apportionment formula 分摊方程式 i;atYltEJ2
apportionment of estate duty 遗产税的分摊 CZE!@1"<{
appraisal 估价；评估 D |=L)\
appreciable growth 可观增长 UfIr"bU6
appreciable impact 显着影响 gA`QV''/:
appreciable increase 可观增长 T^F83
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appreciation 增值；升值 +cbF $, M4
appreciation against other currencies 相对其他货币升值 t,n2N13
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :dQRrmM
appreciation tax 增值税 q6ZewuV.
appropriation 拨款；拨用；拨付 mMvAA;
appropriation account 拨款帐目 l<p<\,nV$
Appropriation Bill 拨款法案 a`8]TD
appropriation-in-aid system 补助拨款办法 CG95ScrX
approved assets 核准资产
peH jKK
approved basket stock 认可一篮子证券 FQ> kTm`d
approved budget 核准预算 h$}PQ
approved charitable donation 认可慈善捐款 t(dVd%
approved charitable institution 认可慈善机构 E%( s=YhW
approved currency 核准货币；认可货币 0@[*~H0{n
approved estimates 核准预算 'oK o F
approved estimates of expenditure 核准开支预算 B;S'l|-?
approved overseas insurer 核准海外保险人 rW090Py
approved overseas trust company 核准海外信托公司 ^BM !TQ%!
approved pooled investment fund 核准汇集投资基金 -Lq2K3JHyn
approved provident fund scheme 认可公积金计划 cly} [<w!
approved provision 核准拨款 '9=b @SaAj
approved redeemable share 核准可赎回股份 &2U%/J qY
approved regional stock 认可地区性证券 ZJenwo
approved retirement scheme 认可退休金计划 YQ.ci4.f
approved subordinated loan 核准附属贷款 Zk/ejhy0
arbitrage 套戥；套汇；套利 F+GX{e
7E\
arbitrageur 套戥者；套汇者 d3|/&gDBK
arbitrary amount 临时款项 0}"\3EdAbD
arrangement 措施；安排；协定 :8]8[
arrears 欠款 mj&O Z+
arrears of pay 欠付薪酬 @?3^ Ks_
arrears of revenue 逾期未收税款；逾期未收的帐项 6VC|]
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articles of association 组织章程；组织细则；组织章程细则 kG{}; Vm
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [u$|/
ascertainment of profit 确定利润 uI9*D)
"Asia Clear" “亚洲结算系统”
