allotment 分配；配股 ,l >w9?0Z
allotment notice 股份配售通知；配股通知
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allotment of shares 股份分配 |nQfgl=V
allowable 可获宽免；免税的 kZ%
AGc
allowable business loss 可扣除的营业亏损 E^-c,4'F
allowable expenses 可扣税的支出 ]ae(t`\l ^
allowance 免税额；津贴；备抵；准备金 1`8s
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allowance for debts 债项的免税额 Kki(A 4;7F
allowance for depreciation by wear and tear 耗损折旧免税额 >|SIqB<%:
allowance for funeral expenses 殡殓费的免税额 31G :[;g
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0C<\m\|~k
allowance for repairs and outgoings 修葺及支出方面的免税额 _`?0w#> 0
allowance to debtor 给债务人的津贴 _A ,_RM$Y
alteration of capital 资本更改
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alternate trustee 候补受托人 o9xc$hX}
amalgamation 合并 {-5)nS^_
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \m7\}Nbz0/
ambit of charges 征税范围；收费范围 }U7IMONU
amended valuation 经修订的估值 2U./
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American Commodities Exchange 美国商品交易所 LDg9@esi
American Express Bank Limited 美国运通银行 {7e(0QK
American Stock Exchange 美国证券交易所 Y][12{I{
amortization 摊销 s,_ +5ukv
amount due from banks 存放银行同业的款项 08ZvRy(Je<
amount due from banks abroad 存放海外银行同业的款项 vsI;ooR>
amount due from holding companies 控股公司欠款 * B&P[n
amount due from local banks 存放本港银行同业的款项 ?xaUWD
amount due to banks 银行同业的存款 T, #-: }
amount due to banks abroad 海外银行同业的存款 u(Mbp$R' ?
amount due to holding companies 控股公司存款 aqSOC(jU
amount due to local banks 本港银行同业的存款 oywPPVxj
amount due to outport banks 外埠银行同业的存款 m'2 F#{
amount for note issue 发行纸币的款额 hrniZ^
amount of bond 担保契据的款额 ]>~.U ~
amount of consideration 代价款额 RC7F/|w.z
amount of contribution 供款数额 hE:~ ~ox
amount of indebtedness 负债款额 xC< )]
amount of principal of the loan 贷款本金额 KF7w{
A){
amount of rates chargeable 应征差饷数额 EeYL~ORdi
amount of share capital 股本额 (%R%UkwP9
amount of sums assured 承保款额 Sj ovL@X
amount of variation 变动幅度 rai'x/Ut}+
amount of vote 拨款数额 T.#_v# oM
amount payable 应付款额 9?Bh 8%$
amount receivable 应收款额 .yF-<Y
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 n WelM2
analysis 分析 Z( :\Vj"
ancillary risk 附属风险 ok--Jyhv#
annual account 周年帐目；周年帐目报表；年度决算；年结 UL ew ~j
annual accounting date 年结日期 .;? ha'
annual allowance 每年免税额；年积金；年度津贴；年津 k8E2?kbF
annual balance 年度余额 OC5oxL2HTe
annual disposable income 每年可动用收入 9{u/|,rq1
annual estimates 周年预算 xpa+R^D5G
annual fee 年费 /;_$:`|/
annual general meeting 周年大会 0of :tZU
annual growth rate 年增率；每年增长率 bHTf{=
annual long-term supplement 长期个案每年补助金 (l][_6Q
annual pensionable emolument 可供计算退休金的年薪 J*g<]P&p0
annual report 年报 4=q4_ \_T
Annual Report on the Consumer Price Index 《消费物价指数年报》 CV |Ae [
annual return 周年报表；周年申报表；每年报税表格 8k{ XUn
Annual Return Rules 《周年报表规则》 tDAX
pi(
annual review of consumer prices 每年消费物价回顾 n}NUe`E_h
annual roll-forward basis 逐年延展方式 Il/`#b@h
annual salary 年薪 ^/2 O_C
annual statement 年度报表；年度决算表 |vi= h2*
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 +4t
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annuitant 年金受益人 wB 8548C}-
annuity 年金 >
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annuity contract 年金合约 mmFc ch$Jv
annuity on human life 人寿年金 Iv7BIK^ 0
antecedent debt 先前的债项 je\]j-0$u
ante-dated cheque 倒填日期支票 aQhT*OT{Q
anticipated expenditure 预期开支 /_<
_X
7
anticipated net profit 预期纯利 F\+9u$=
anticipated revenue 预期收入 937<: zo:
anti-inflation measure 反通货膨胀措施 ^N}{M$
anti-inflationary stance 反通货膨胀立场 GLY,<O>D5
apparent deficit 表面赤字 [9EL[}
apparent financial solvency 表面偿债能力 7OZ0 ;fK
apparent partner 表面合伙人 L%7WHtU*#
application for personal assessment 个人入息课税申请书 [e=k<gKH
application of fund 资金应用 4xx?x/q
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 s/?(G L+Ae
appointed actuary 委任精算师 I2{zy|&
appointed auditor 委任核数师；委任审计师 Md:*[]<~
appointed trustee 委任的受托人 sC.cMZ e
appointer 委任人 9Lt3^MKa"
apportioned pro rata 按比例分摊 _ 58&^:/^
apportionment 分配；分摊 W*c^(W
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 09O e- Bg
apportionment formula 分摊方程式 #r& yH^-
apportionment of estate duty 遗产税的分摊 "gpfD-BX
appraisal 估价；评估 "=f,4Zbj
appreciable growth 可观增长 ORo +]9)Yv
appreciable impact 显着影响 n-9X<t|*?a
appreciable increase 可观增长 .:['&; k
appreciation 增值；升值 @ceL9#:uc
appreciation against other currencies 相对其他货币升值 Iq;a!Lya-
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0/+TQD!L
appreciation tax 增值税 ng2yZ @$
appropriation 拨款；拨用；拨付 _#U hXXD
appropriation account 拨款帐目 K!jau|FS
Appropriation Bill 拨款法案 x@@k_'~t%
appropriation-in-aid system 补助拨款办法 x
s
>Y
approved assets 核准资产 bir tA{ q
approved basket stock 认可一篮子证券 mnMY)-6C
approved budget 核准预算 K0^+2lx
approved charitable donation 认可慈善捐款 ~xZ )btf
approved charitable institution 认可慈善机构 Lp||C@h~
approved currency 核准货币；认可货币 =WOYZ7
approved estimates 核准预算 [aC2ktI
approved estimates of expenditure 核准开支预算 h8SK8sK<
approved overseas insurer 核准海外保险人 () HIcu*i
approved overseas trust company 核准海外信托公司 e3&.R rA
approved pooled investment fund 核准汇集投资基金 $/i;UUd
approved provident fund scheme 认可公积金计划 D/zp_9B
approved provision 核准拨款 yw ?UA
approved redeemable share 核准可赎回股份 %}~Ncn_r
approved regional stock 认可地区性证券 1lUY27MF
approved retirement scheme 认可退休金计划 g|3FJA/
approved subordinated loan 核准附属贷款 :'dH)yO
arbitrage 套戥；套汇；套利 @6DV?VL
arbitrageur 套戥者；套汇者 \h/aD1 &g
arbitrary amount 临时款项 _{gRCR)
arrangement 措施；安排；协定 I'uRXvEr7
arrears 欠款 _1Iw"K49Qx
arrears of pay 欠付薪酬 Z"<tEOs/En
arrears of revenue 逾期未收税款；逾期未收的帐项 V@>s]]HMq#
articles of association 组织章程；组织细则；组织章程细则 H"g
p
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 b!|c:mE9|
ascertainment of profit 确定利润 U@?Ro enn
"Asia Clear" “亚洲结算系统”
