allotment 分配；配股 kn+@)3W:*
allotment notice 股份配售通知；配股通知 N
;Cs? C
allotment of shares 股份分配 L@.Trso
allowable 可获宽免；免税的
baGV]=j
allowable business loss 可扣除的营业亏损 }=A+W2D
allowable expenses 可扣税的支出 W&HxMi
allowance 免税额；津贴；备抵；准备金 q);oO\<
allowance for debts 债项的免税额 +
wfZFJ:1l
allowance for depreciation by wear and tear 耗损折旧免税额 [9yd29pQ]
allowance for funeral expenses 殡殓费的免税额 V`@/"Dj j
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 5w
5"r
cV
allowance for repairs and outgoings 修葺及支出方面的免税额 g){gF(
allowance to debtor 给债务人的津贴 -Gjz+cRns
alteration of capital 资本更改 ZB]234`0
alternate trustee 候补受托人 \+Y5b}
amalgamation 合并 P| ftEF
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 r`i.h ^2De
ambit of charges 征税范围；收费范围 ,(f({l[J}
amended valuation 经修订的估值 ' p
IC~
American Commodities Exchange 美国商品交易所 rpc;*t+z
American Express Bank Limited 美国运通银行 y ji >vJHu
American Stock Exchange 美国证券交易所 >sQf{uL
amortization 摊销 }\1V%c
amount due from banks 存放银行同业的款项 c3WF!~1r
amount due from banks abroad 存放海外银行同业的款项 \H
5t-w=
amount due from holding companies 控股公司欠款 !Wj`U$];
amount due from local banks 存放本港银行同业的款项 'sTc=*p/
amount due to banks 银行同业的存款 ,{_56j^d,
amount due to banks abroad 海外银行同业的存款 t
?05
amount due to holding companies 控股公司存款
loUZD=Ph
amount due to local banks 本港银行同业的存款 :;\xyy}A
amount due to outport banks 外埠银行同业的存款 8( Q[A
amount for note issue 发行纸币的款额 O^8=Xj #}
amount of bond 担保契据的款额 ^4xl4nbx
amount of consideration 代价款额 GK1P7Qy?V
amount of contribution 供款数额 0}M'>
amount of indebtedness 负债款额 8 mt#S
amount of principal of the loan 贷款本金额 u+ c2
m
amount of rates chargeable 应征差饷数额 KN&|&51p}
amount of share capital 股本额 qcge#S>
amount of sums assured 承保款额 }"[/BT5t
amount of variation 变动幅度 eN`G2eE
amount of vote 拨款数额 9 *XT|B
amount payable 应付款额 }GH C u
amount receivable 应收款额 &UO/p/a
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "whs?^/
analysis 分析 R
G~GVf
ancillary risk 附属风险 Hs6Kki1
annual account 周年帐目；周年帐目报表；年度决算；年结 9 P*f
annual accounting date 年结日期 5mZwg(si
annual allowance 每年免税额；年积金；年度津贴；年津 7>F [7_
annual balance 年度余额 A)&CI6
(
annual disposable income 每年可动用收入 M"-.D;sa1
annual estimates 周年预算 uX%$3k
annual fee 年费 &Lbwx&!0b
annual general meeting 周年大会 PEaZ3
{-
annual growth rate 年增率；每年增长率 Ucz=\dO1
annual long-term supplement 长期个案每年补助金 i~)EU F
annual pensionable emolument 可供计算退休金的年薪 a'd=szt
annual report 年报 x$FcF8
Annual Report on the Consumer Price Index 《消费物价指数年报》 \jZ)r>US"
annual return 周年报表；周年申报表；每年报税表格 w O6>jW
7
Annual Return Rules 《周年报表规则》 "U$](k.<VA
annual review of consumer prices 每年消费物价回顾 $LcMG,8%_
annual roll-forward basis 逐年延展方式 @LSX@V
annual salary 年薪 qyh]v [
annual statement 年度报表；年度决算表 U
l3xeu
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 1H -~+lf
annuitant 年金受益人 ^z~d rcR
annuity 年金 "'/+}xM"5
annuity contract 年金合约 sHPj_d#
annuity on human life 人寿年金 ;= 1[D
antecedent debt 先前的债项 OX?E3 <8`
ante-dated cheque 倒填日期支票 [)il_3t
anticipated expenditure 预期开支 ux, eY
anticipated net profit 预期纯利 GkI{7GD:z
anticipated revenue 预期收入 DyA1zwp}
anti-inflation measure 反通货膨胀措施 wWSE[S$V
anti-inflationary stance 反通货膨胀立场
`?f<hIJoz
apparent deficit 表面赤字 4,?beA
apparent financial solvency 表面偿债能力 @Vy Ne(U
apparent partner 表面合伙人 )*Wz5x
application for personal assessment 个人入息课税申请书 wA6E7vi'
application of fund 资金应用 qE VpkvEq
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 IRTWmT
jT
appointed actuary 委任精算师 AY fe_Dj
appointed auditor 委任核数师；委任审计师 >/NegJh'F}
appointed trustee 委任的受托人 F&B E+b/#
appointer 委任人 l3/Cj^o4
apportioned pro rata 按比例分摊 j8]M}Q$
apportionment 分配；分摊 B\l 0kiNT
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (+<66
T O
apportionment formula 分摊方程式 J6ed
apportionment of estate duty 遗产税的分摊 p["pGs f
appraisal 估价；评估 LabI5+g
appreciable growth 可观增长 .F[5{XV
appreciable impact 显着影响
K$B~vy6E`
appreciable increase 可观增长 ^NM>x Ienf
appreciation 增值；升值 E>O@Bv
appreciation against other currencies 相对其他货币升值 V|*3*W
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 kuq&; uk$Q
appreciation tax 增值税 \< a^5'
appropriation 拨款；拨用；拨付 xsN OjHk
appropriation account 拨款帐目 51* [Ibx
Appropriation Bill 拨款法案 |34w<0Pc,
appropriation-in-aid system 补助拨款办法 x}=Q)| )]
approved assets 核准资产 B}K<L\S
approved basket stock 认可一篮子证券 K@:Ab'(P^|
approved budget 核准预算 NbCIL8f]
approved charitable donation 认可慈善捐款 5H|7DVG
approved charitable institution 认可慈善机构 _c-(T&
u<
approved currency 核准货币；认可货币 CkNh3'<wg
approved estimates 核准预算 3II*NANeg
approved estimates of expenditure 核准开支预算 ^upd:q
approved overseas insurer 核准海外保险人 jM-5aj[K
approved overseas trust company 核准海外信托公司 ;lt8~ea
approved pooled investment fund 核准汇集投资基金 (m=1yj9
approved provident fund scheme 认可公积金计划
i 9`-a/
approved provision 核准拨款 Vi0D>4{+
approved redeemable share 核准可赎回股份 "|R75m,Id
approved regional stock 认可地区性证券 D G&aFmC
approved retirement scheme 认可退休金计划 ZF8`= D`:R
approved subordinated loan 核准附属贷款 Lf%}\0:
arbitrage 套戥；套汇；套利 }([}A`@
arbitrageur 套戥者；套汇者 +rhBC
V
arbitrary amount 临时款项 Xn>>hzj-x?
arrangement 措施；安排；协定 .YP&E1lNi
arrears 欠款 'Asr,[]?
arrears of pay 欠付薪酬 A]drNFE
arrears of revenue 逾期未收税款；逾期未收的帐项 fvV "H{V,
articles of association 组织章程；组织细则；组织章程细则 %|>D{q6C
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 2]FRIy
d
ascertainment of profit 确定利润 ;>F1?5 P{
"Asia Clear" “亚洲结算系统”
