allotment 分配；配股 +/$&P3
allotment notice 股份配售通知；配股通知 %6lGRq{/?
allotment of shares 股份分配 Hvz;[!
allowable 可获宽免；免税的 vh2/d.MO
allowable business loss 可扣除的营业亏损 uu]C;wl
allowable expenses 可扣税的支出 nl 2Lqu1
allowance 免税额；津贴；备抵；准备金 ]+ub
R;
allowance for debts 债项的免税额 o D2! [&
allowance for depreciation by wear and tear 耗损折旧免税额 ;FwUUKj
allowance for funeral expenses 殡殓费的免税额 ]GRVU
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 vRaxB
allowance for repairs and outgoings 修葺及支出方面的免税额 EK>x \]O%T
allowance to debtor 给债务人的津贴 E5S(1Z}]p{
alteration of capital 资本更改 L=#B >Eu
alternate trustee 候补受托人 ?8grK
amalgamation 合并 _0naqa!JyH
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?
-& k?I
ambit of charges 征税范围；收费范围 ysp,:)-%G@
amended valuation 经修订的估值 0?F J ~ pu
American Commodities Exchange 美国商品交易所 7C2Xy>d~
American Express Bank Limited 美国运通银行 #
( 'R`~
American Stock Exchange 美国证券交易所 ' $yy
amortization 摊销 p79QEIbk=
amount due from banks 存放银行同业的款项
-[>J"l
amount due from banks abroad 存放海外银行同业的款项 s0_HMP x
amount due from holding companies 控股公司欠款 pT+O POSR
amount due from local banks 存放本港银行同业的款项 # r>)A
amount due to banks 银行同业的存款 s! gVY!0
amount due to banks abroad 海外银行同业的存款 .I{u[
"
amount due to holding companies 控股公司存款 hb 1h .F
amount due to local banks 本港银行同业的存款 :1t&> x=T
amount due to outport banks 外埠银行同业的存款 ~<IQe-Q 5
amount for note issue 发行纸币的款额 @CR<&^s5V
amount of bond 担保契据的款额 56c3tgVF
amount of consideration 代价款额 NV{= tAR
amount of contribution 供款数额 }n^}%GB
amount of indebtedness 负债款额 nRq[il0 `i
amount of principal of the loan 贷款本金额 uUBUUr
amount of rates chargeable 应征差饷数额 ; gaTSYVe
amount of share capital 股本额 yIpgZ0:h
amount of sums assured 承保款额 5' t9/8i
amount of variation 变动幅度 h+q#|
N
amount of vote 拨款数额 mOjjw_3gq
amount payable 应付款额 nF3Sfw,
amount receivable 应收款额 k=Wt
57jt
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 g~|x^d^;|
analysis 分析 Kzt:rhiB
ancillary risk 附属风险 @!x7jPr
annual account 周年帐目；周年帐目报表；年度决算；年结 YuoErP=P
annual accounting date 年结日期 kot KKs
annual allowance 每年免税额；年积金；年度津贴；年津 RM%Z"pc Y6
annual balance 年度余额 D@{m
annual disposable income 每年可动用收入 lzFg(Ds!f
annual estimates 周年预算 DB jUHirK
annual fee 年费 [;to umv
annual general meeting 周年大会 `N7e rM
annual growth rate 年增率；每年增长率 uuUj IZCtz
annual long-term supplement 长期个案每年补助金 w3f D6$
annual pensionable emolument 可供计算退休金的年薪 )= N.z6?
annual report 年报 Z>NA 9:
Annual Report on the Consumer Price Index 《消费物价指数年报》 g*9 &3ov
annual return 周年报表；周年申报表；每年报税表格 @[/!e`]+
Annual Return Rules 《周年报表规则》 ?q'r9Ehe
annual review of consumer prices 每年消费物价回顾 v<0S@9~
annual roll-forward basis 逐年延展方式 ]YD qmIW
annual salary 年薪 @6U& 7!
annual statement 年度报表；年度决算表 -%VFC^'5
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 [ifQLsHA
annuitant 年金受益人 Jju?v2y `
annuity 年金 -42 U
annuity contract 年金合约 i-k(/Y0
annuity on human life 人寿年金 k'[\r>T
antecedent debt 先前的债项 T(q Hi?Y
ante-dated cheque 倒填日期支票 #TP Y
%
anticipated expenditure 预期开支 zlh
\P`
anticipated net profit 预期纯利 FQJFq6l
anticipated revenue 预期收入 6|Rj
YX
anti-inflation measure 反通货膨胀措施 !wrAD"l*@
anti-inflationary stance 反通货膨胀立场 127@
TN"
apparent deficit 表面赤字 \\"CgH-
apparent financial solvency 表面偿债能力 ;ZrFy=Iv
apparent partner 表面合伙人 `Uk jr MO
application for personal assessment 个人入息课税申请书 [9p@uRE
application of fund 资金应用 i079 V
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 52
DSKL
appointed actuary 委任精算师 ?N%5c%oF
appointed auditor 委任核数师；委任审计师 HOP sp
appointed trustee 委任的受托人 m]\d9%-AT&
appointer 委任人 ZQJh5.B
apportioned pro rata 按比例分摊 6z67%U*8r
apportionment 分配；分摊 5_L43-
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 dp1t]
apportionment formula 分摊方程式 k#@)gL
apportionment of estate duty 遗产税的分摊 hP 1;$
appraisal 估价；评估 AqrK==0N
appreciable growth 可观增长 q kyYt#4E
appreciable impact 显着影响 Cmj `WSSa
appreciable increase 可观增长 %A( hmC
appreciation 增值；升值 %x
$mAOUv
appreciation against other currencies 相对其他货币升值 &cx]7:;
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 jmnrpXaAx
appreciation tax 增值税 =u &NdMy
appropriation 拨款；拨用；拨付 }% ?WS
appropriation account 拨款帐目 %{P. " ki
Appropriation Bill 拨款法案 D-5~CK4`
appropriation-in-aid system 补助拨款办法 bNz2Uo!0K
approved assets 核准资产 < gr2k8m6$
approved basket stock 认可一篮子证券 -(.\> F
approved budget 核准预算 <=~'Pd-f(
approved charitable donation 认可慈善捐款 ]h&?^L<.
approved charitable institution 认可慈善机构 tgm(tDL
approved currency 核准货币；认可货币 :&D$Q
4
approved estimates 核准预算 o Bp.|8-
approved estimates of expenditure 核准开支预算 [6Nzz]yy
approved overseas insurer 核准海外保险人 R v+p4RgA
approved overseas trust company 核准海外信托公司 7otqGE\2
approved pooled investment fund 核准汇集投资基金 %6<2~
approved provident fund scheme 认可公积金计划 C
;!h4l7L
approved provision 核准拨款 #9hSo
approved redeemable share 核准可赎回股份 V=H}Ecd
approved regional stock 认可地区性证券 N_8L8ds5
approved retirement scheme 认可退休金计划 ?B,B <@='%
approved subordinated loan 核准附属贷款 %^8>=
arbitrage 套戥；套汇；套利 Z{.L_ ]$ I
arbitrageur 套戥者；套汇者 ; % aWA
arbitrary amount 临时款项 ,}42]%$ G
arrangement 措施；安排；协定 \A3yM{G~+
arrears 欠款 ,k3aeM~`%w
arrears of pay 欠付薪酬 zzBq b\Ky
arrears of revenue 逾期未收税款；逾期未收的帐项 vui{["
articles of association 组织章程；组织细则；组织章程细则 FUTDR -q O
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 O0<GFL$)&
ascertainment of profit 确定利润 ku=XPmZ.\
"Asia Clear" “亚洲结算系统”
