allotment 分配；配股 Lk`k>Nn)
allotment notice 股份配售通知；配股通知
]~\SR0
allotment of shares 股份分配 -?aw^du
allowable 可获宽免；免税的 ci ,o8 [Y
allowable business loss 可扣除的营业亏损 ^%oG8z,L
allowable expenses 可扣税的支出 _)
#=>$k\
allowance 免税额；津贴；备抵；准备金 i_0 ,BV C
allowance for debts 债项的免税额 sm2p$3v
allowance for depreciation by wear and tear 耗损折旧免税额 UN *dU
allowance for funeral expenses 殡殓费的免税额 yL ;o{
G
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 F9k
I'<Q
allowance for repairs and outgoings 修葺及支出方面的免税额 S:p.W=TAB
allowance to debtor 给债务人的津贴 mo|Pr LV
alteration of capital 资本更改 EtR@ sJ<
alternate trustee 候补受托人 xxLgC;>[
amalgamation 合并 kJur
UDo
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 uP%axys
ambit of charges 征税范围；收费范围 84p[N8
amended valuation 经修订的估值 Siz!/O!'
American Commodities Exchange 美国商品交易所 S2'`|uI
American Express Bank Limited 美国运通银行 +EST58
American Stock Exchange 美国证券交易所 vZ[ $H
amortization 摊销 :7$\ X[
amount due from banks 存放银行同业的款项 ( :.Q\!aZ1
amount due from banks abroad 存放海外银行同业的款项 x2j /8]'o
amount due from holding companies 控股公司欠款 P~Te+ -jX}
amount due from local banks 存放本港银行同业的款项 b` h%W"|2L
amount due to banks 银行同业的存款 IqhICC1V-
amount due to banks abroad 海外银行同业的存款 W>` g;[ W
amount due to holding companies 控股公司存款 W(uP`M%][0
amount due to local banks 本港银行同业的存款 VY+(,\ )U
amount due to outport banks 外埠银行同业的存款 P Pwxk;
amount for note issue 发行纸币的款额 #1QX!dK+
amount of bond 担保契据的款额 GOYn\ N;V2
amount of consideration 代价款额 L.09\1?.n
amount of contribution 供款数额 ;[TljcbS
amount of indebtedness 负债款额 9N~8s6Ob
amount of principal of the loan 贷款本金额
- +3be (u
amount of rates chargeable 应征差饷数额 /S7+B ]
amount of share capital 股本额 ?%\mQmjas
amount of sums assured 承保款额 {yvb$ND|j{
amount of variation 变动幅度 n_""M:X H
amount of vote 拨款数额 !
Q|J']|
amount payable 应付款额 H$~M`Y9I~
amount receivable 应收款额 IF&g.R
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 M1AZ}b c0]
analysis 分析 CRZi;7`*1
ancillary risk 附属风险 >AR Tr'B
annual account 周年帐目；周年帐目报表；年度决算；年结 Z:# .;wA
annual accounting date 年结日期 OW+ e_im}
annual allowance 每年免税额；年积金；年度津贴；年津 4R& *&GZ#
annual balance 年度余额 to99 _2
annual disposable income 每年可动用收入 tWpl`HH
annual estimates 周年预算 f
tYR,!&
annual fee 年费 \We"?1^
annual general meeting 周年大会 `fQM
annual growth rate 年增率；每年增长率 R&6n?g6@/V
annual long-term supplement 长期个案每年补助金 0zeUP {MQ
annual pensionable emolument 可供计算退休金的年薪 R#Y50h zT
annual report 年报 lZ}izl
Annual Report on the Consumer Price Index 《消费物价指数年报》 5a=nF9/
annual return 周年报表；周年申报表；每年报税表格
E4Y "X
Annual Return Rules 《周年报表规则》 w) =eMdj\o
annual review of consumer prices 每年消费物价回顾 jg~_'4f#
annual roll-forward basis 逐年延展方式
Y3-]+y%l
annual salary 年薪 x S
annual statement 年度报表；年度决算表 ? Wwh
_TO
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 "#*Nnt
annuitant 年金受益人 >j&1?M2C
annuity 年金 ;LHDh_.pX
annuity contract 年金合约 ?V#G x> \
annuity on human life 人寿年金 ( FM4 ^#6
antecedent debt 先前的债项 f ucUwf\_
ante-dated cheque 倒填日期支票 O[; +i
anticipated expenditure 预期开支 O
x{Q.l
anticipated net profit 预期纯利 m])Lw@#9W
anticipated revenue 预期收入 [!^ cd%l
anti-inflation measure 反通货膨胀措施 f.@Xjf
anti-inflationary stance 反通货膨胀立场 fCLcU@3W?
apparent deficit 表面赤字 F
vj{@B!
apparent financial solvency 表面偿债能力 T'hml
apparent partner 表面合伙人 smV!y8&
application for personal assessment 个人入息课税申请书 %>i@F =O2<
application of fund 资金应用 /^J2B 8y
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 G]b8]3^
appointed actuary 委任精算师 Z,3 CC \
appointed auditor 委任核数师；委任审计师 0[.3Es:_
appointed trustee 委任的受托人 zEy&4Kl{+
appointer 委任人 KL
"Y!PN:
apportioned pro rata 按比例分摊 |Z
d]= tue
apportionment 分配；分摊 for {
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 j5zFDh
1(
apportionment formula 分摊方程式 LaDY`u0G%
apportionment of estate duty 遗产税的分摊 X&s7% ]n
+
appraisal 估价；评估 26M~<Ic
appreciable growth 可观增长 "r@ G@pe
appreciable impact 显着影响 9GTh yY
appreciable increase 可观增长 (s0 88O
appreciation 增值；升值 vEF =
e
appreciation against other currencies 相对其他货币升值 Y: wF5pp;
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 K<#-" Xe;
appreciation tax 增值税 c )03Ms4
D
appropriation 拨款；拨用；拨付 yO c|*O=]U
appropriation account 拨款帐目 @.k5MOn
Appropriation Bill 拨款法案 d4J<,
appropriation-in-aid system 补助拨款办法 i (0hvV>'
approved assets 核准资产 |ixGY^3;
approved basket stock 认可一篮子证券 t~ -J %$
approved budget 核准预算 !Vb,zQ
approved charitable donation 认可慈善捐款 [g +y_@9s
approved charitable institution 认可慈善机构 ~ Yl<S(/4
approved currency 核准货币；认可货币 < 9`?Z-lJP
approved estimates 核准预算 ' X}7 ]y
approved estimates of expenditure 核准开支预算 6%%PP8.F
approved overseas insurer 核准海外保险人 2hy NVG&$
approved overseas trust company 核准海外信托公司 8^y= H=
approved pooled investment fund 核准汇集投资基金 q@%h^9.
approved provident fund scheme 认可公积金计划 WV2~(/hX&
approved provision 核准拨款 {EL'd!v7e
approved redeemable share 核准可赎回股份 p'80d:
approved regional stock 认可地区性证券 b_vVB`>
approved retirement scheme 认可退休金计划 \dTQQ
approved subordinated loan 核准附属贷款 WO@H*
arbitrage 套戥；套汇；套利 ?ql2wWsQO
arbitrageur 套戥者；套汇者 9Eg&CZ,9$D
arbitrary amount 临时款项 o!utZmk$
arrangement 措施；安排；协定 x<s|vgl|
arrears 欠款 7 WP%J-
arrears of pay 欠付薪酬 XIRR Al(,
arrears of revenue 逾期未收税款；逾期未收的帐项 gfm;xT/y
articles of association 组织章程；组织细则；组织章程细则 y:,9I` aW
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 <5I1 DF[
ascertainment of profit 确定利润 U{}!y3[wK
"Asia Clear" “亚洲结算系统”
