allotment 分配；配股 7q=xW6
allotment notice 股份配售通知；配股通知 |/ 7's'
allotment of shares 股份分配 tG&B D\
allowable 可获宽免；免税的 -B! TA0=oJ
allowable business loss 可扣除的营业亏损 EnAw8Gm
*
allowable expenses 可扣税的支出 JG$J,!.\
allowance 免税额；津贴；备抵；准备金 v Cr$miZ
allowance for debts 债项的免税额 CawVC*b3
allowance for depreciation by wear and tear 耗损折旧免税额 y$ W3\`2q
allowance for funeral expenses 殡殓费的免税额 :O=Vr]Y8K
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 'KrkC A
allowance for repairs and outgoings 修葺及支出方面的免税额
W u{nC
allowance to debtor 给债务人的津贴 LB0=V0|
alteration of capital 资本更改 ?NeB_<dLa`
alternate trustee 候补受托人 Unk+@$E&
amalgamation 合并 ` &DiM@Sm
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 z<XS"4l?W
ambit of charges 征税范围；收费范围 dRC+|^ rSC
amended valuation 经修订的估值 'S>Jps@
American Commodities Exchange 美国商品交易所 $^GnY7$!>
American Express Bank Limited 美国运通银行 @1X1E 2:
American Stock Exchange 美国证券交易所 lsf?R'1
amortization 摊销 3 mpjSL
amount due from banks 存放银行同业的款项 A>S2BL#=
amount due from banks abroad 存放海外银行同业的款项 6n g9 o6
amount due from holding companies 控股公司欠款 C*zdHzMj
amount due from local banks 存放本港银行同业的款项 g DIB'Y
amount due to banks 银行同业的存款 I<f M8t.Y>
amount due to banks abroad 海外银行同业的存款 X ^)5O>>|t
amount due to holding companies 控股公司存款 qN(; l&Q
amount due to local banks 本港银行同业的存款 ]C^ *C|
amount due to outport banks 外埠银行同业的存款 ~<-h# B
amount for note issue 发行纸币的款额 %oQj^r!Xd
amount of bond 担保契据的款额 NyNu1V$
amount of consideration 代价款额 )`0 j\
amount of contribution 供款数额 `UPmr50Wq
amount of indebtedness 负债款额 s)=7tHoqB)
amount of principal of the loan 贷款本金额 ".=EAXVU
amount of rates chargeable 应征差饷数额 n`1i k'x?
amount of share capital 股本额
b9jm= U
amount of sums assured 承保款额 ' JVvL
amount of variation 变动幅度 ^h
J ,1{o
amount of vote 拨款数额 AG%aH =TKp
amount payable 应付款额 1Zzw|@#>o
amount receivable 应收款额 nIT=/{oyi
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 s"Wdbw(O '
analysis 分析 ~{{:-XkVB
ancillary risk 附属风险 4G2V{(@QiZ
annual account 周年帐目；周年帐目报表；年度决算；年结 [ sRQd;+
annual accounting date 年结日期 (6b%;2k
annual allowance 每年免税额；年积金；年度津贴；年津 kdq55zTc<6
annual balance 年度余额 0>Nq$/!
annual disposable income 每年可动用收入 :}-[%LS V
annual estimates 周年预算 -0Ek&"=Z^
annual fee 年费 G@2M&0
'
annual general meeting 周年大会 :7zI! edu
annual growth rate 年增率；每年增长率 (Nf. a4O
annual long-term supplement 长期个案每年补助金 8X5XwFf}
annual pensionable emolument 可供计算退休金的年薪 =lnz5H
annual report 年报 f
#14%?/
Annual Report on the Consumer Price Index 《消费物价指数年报》 1-fz564
annual return 周年报表；周年申报表；每年报税表格 ~1oD7=WN
Annual Return Rules 《周年报表规则》
VdgPb (
annual review of consumer prices 每年消费物价回顾 hJM0A3(Cm
annual roll-forward basis 逐年延展方式 Q)/q h;R u
annual salary 年薪 gsAO<Fy
annual statement 年度报表；年度决算表 ~gD'up@$/
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 gf@Dy6 <
annuitant 年金受益人 mBF?+ /l
annuity 年金 6=k^gH[g
annuity contract 年金合约 #</yX5!V
annuity on human life 人寿年金 '}=M~
antecedent debt 先前的债项 D.~t#a A
ante-dated cheque 倒填日期支票 FdD'Hp+
anticipated expenditure 预期开支 L.'N'-BV
anticipated net profit 预期纯利 Yv)/DsSyL
anticipated revenue 预期收入 i`X{pEKP+
anti-inflation measure 反通货膨胀措施 P!
/8
anti-inflationary stance 反通货膨胀立场 RPu-E9g@
apparent deficit 表面赤字 |qD<h
apparent financial solvency 表面偿债能力 "Q( 8FF
apparent partner 表面合伙人
s lbV[xR
application for personal assessment 个人入息课税申请书 /(w5S',EL
application of fund 资金应用 rm7UFMCR6i
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 L [^e< I
appointed actuary 委任精算师 x0] *'^aA
appointed auditor 委任核数师；委任审计师 IM+PjYJ
appointed trustee 委任的受托人 >4c 1VEi
appointer 委任人 %k~=iDk@
apportioned pro rata 按比例分摊 ~H.;pJ{ 8
apportionment 分配；分摊 , 3K?=e2
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9bB~r[k
apportionment formula 分摊方程式 f]EHDcC3X
apportionment of estate duty 遗产税的分摊 |N*>K a;
appraisal 估价；评估 Nb6HM~
appreciable growth 可观增长 T r8+E;;
appreciable impact 显着影响 711 z-
appreciable increase 可观增长 nz(OHh!}u
appreciation 增值；升值 Ok@5`?08
appreciation against other currencies 相对其他货币升值 b#F3,T__`Y
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 n1ICW 9
appreciation tax 增值税 eP)RP6ON{
appropriation 拨款；拨用；拨付 Y 4U $?%j
appropriation account 拨款帐目 8447hb?
W$
Appropriation Bill 拨款法案 -(jcsqDk
appropriation-in-aid system 补助拨款办法 E4{8 $:q=
approved assets 核准资产 B?]^}r
approved basket stock 认可一篮子证券 ? D PL7
approved budget 核准预算 A[o Ri}=
approved charitable donation 认可慈善捐款 9Ah4N2nL-b
approved charitable institution 认可慈善机构 1~+w7Ar =(
approved currency 核准货币；认可货币 h E;
approved estimates 核准预算 T M+7>a$
approved estimates of expenditure 核准开支预算 /1Eg6hf9B
approved overseas insurer 核准海外保险人 + $%o#~
approved overseas trust company 核准海外信托公司 1@am'#<
approved pooled investment fund 核准汇集投资基金 @M1U)JoQ
approved provident fund scheme 认可公积金计划 K
\O ,
AE
approved provision 核准拨款 <rU(zm
approved redeemable share 核准可赎回股份 a^22H
approved regional stock 认可地区性证券 =hA/;
approved retirement scheme 认可退休金计划 ;y"DEFs,u
approved subordinated loan 核准附属贷款 iZ{D_uxq
arbitrage 套戥；套汇；套利 y ,aASy!Q
arbitrageur 套戥者；套汇者 76
y}1aa
arbitrary amount 临时款项 - kJ`gdS
arrangement 措施；安排；协定 Nz m
7 E]
arrears 欠款 Y!5-WX H
arrears of pay 欠付薪酬 DV. m ({?
arrears of revenue 逾期未收税款；逾期未收的帐项 q|~9%Pujg
articles of association 组织章程；组织细则；组织章程细则 {h2D}F
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 n@*NQ`(_
ascertainment of profit 确定利润 Q$3%aR-2
"Asia Clear" “亚洲结算系统”
