allotment 分配；配股 77zfRSb+
allotment notice 股份配售通知；配股通知 v35!?
5{
allotment of shares 股份分配 [B _ (,/?
allowable 可获宽免；免税的 au+6ookT
allowable business loss 可扣除的营业亏损 xZ\`f-zL
allowable expenses 可扣税的支出 }c]u'a!4
allowance 免税额；津贴；备抵；准备金 qI= j
>x
allowance for debts 债项的免税额 Q[6<Y,}(pd
allowance for depreciation by wear and tear 耗损折旧免税额 (Zi,~Wqm$
allowance for funeral expenses 殡殓费的免税额 "| ,;~k1
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [}*xxy
allowance for repairs and outgoings 修葺及支出方面的免税额 .\rJ|HpZ1J
allowance to debtor 给债务人的津贴 K?J?]VCw
alteration of capital 资本更改 7 'B9z/
alternate trustee 候补受托人 $ca> b X]
amalgamation 合并 L b=4\ _
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 paYvYK-K?
ambit of charges 征税范围；收费范围 Au"7w=G`f
amended valuation 经修订的估值 c{( 4s6D
American Commodities Exchange 美国商品交易所 &sA@!
American Express Bank Limited 美国运通银行 =@\Li)Y
American Stock Exchange 美国证券交易所 6'a
1]K
amortization 摊销 B[IqLD'6
amount due from banks 存放银行同业的款项 be+]kp
amount due from banks abroad 存放海外银行同业的款项 @%[ dh@oY
amount due from holding companies 控股公司欠款 .ng:Z7
amount due from local banks 存放本港银行同业的款项 zNh$d;(O$^
amount due to banks 银行同业的存款 KQu lz
amount due to banks abroad 海外银行同业的存款 sr
y`EkS
amount due to holding companies 控股公司存款 )4O* D92
amount due to local banks 本港银行同业的存款 X/AA8QV o
amount due to outport banks 外埠银行同业的存款 }uo
.N
amount for note issue 发行纸币的款额 _ /pdZM,V
amount of bond 担保契据的款额 o|njgmF;\
amount of consideration 代价款额 @ C" w
1}
amount of contribution 供款数额 <8sy*A?0z
amount of indebtedness 负债款额 j"Y5j
B`
amount of principal of the loan 贷款本金额 /4{.J=R}
amount of rates chargeable 应征差饷数额 WoSJp5By$
amount of share capital 股本额 U/j+\ Kc~
amount of sums assured 承保款额 i-W! `1LH'
amount of variation 变动幅度 y&(R1Y75
amount of vote 拨款数额 {!av3Pz\
amount payable 应付款额 O{&wqV5m"
amount receivable 应收款额 Xxmvg.Nl
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 w =}R'O;k
analysis 分析 N1l&$#Fr!s
ancillary risk 附属风险 )K >2
annual account 周年帐目；周年帐目报表；年度决算；年结 r$/.x6g//
annual accounting date 年结日期 LQ'VhNU
annual allowance 每年免税额；年积金；年度津贴；年津 nep-?7 x
annual balance 年度余额 r4wnfy
annual disposable income 每年可动用收入 X)^&5;\`
annual estimates 周年预算 D Kng.P
annual fee 年费 5Vu@gRk_
annual general meeting 周年大会 Q"D%xY
annual growth rate 年增率；每年增长率 $8t\|O3
annual long-term supplement 长期个案每年补助金 ~'3hK4
annual pensionable emolument 可供计算退休金的年薪 )u}My Fl.
annual report 年报 Q V JvuiUh
Annual Report on the Consumer Price Index 《消费物价指数年报》 Z:kX9vw.
annual return 周年报表；周年申报表；每年报税表格 jPyhn8Vw
Annual Return Rules 《周年报表规则》 \*x=q20
annual review of consumer prices 每年消费物价回顾 38 HnW
annual roll-forward basis 逐年延展方式 jb
{5
annual salary 年薪 y|O)i
I/g
annual statement 年度报表；年度决算表 f^D4aEU
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
6(
~DS9
annuitant 年金受益人 Xw<5VIAHm;
annuity 年金 +`$[h2Z=:
annuity contract 年金合约 lV )SOs$
annuity on human life 人寿年金 lk. ;
antecedent debt 先前的债项 Jz Z9ua
ante-dated cheque 倒填日期支票 <Q%:c4N
anticipated expenditure 预期开支 fNZ:l=L3):
anticipated net profit 预期纯利 h6Q-+ _5
anticipated revenue 预期收入 Ymr\8CG/
anti-inflation measure 反通货膨胀措施 m< wEw-1.
anti-inflationary stance 反通货膨胀立场 OK1f Y`$z
apparent deficit 表面赤字 uom~, k$|
apparent financial solvency 表面偿债能力 8 C
4 =f
apparent partner 表面合伙人 = S|^pN
application for personal assessment 个人入息课税申请书 [ Cu3D
application of fund 资金应用 sXmo.{Ayb
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 GK.
U_` 4?
appointed actuary 委任精算师 J"W+9sI0
appointed auditor 委任核数师；委任审计师 cQ<* (KU
appointed trustee 委任的受托人 PdNxuy
appointer 委任人 g"&e*fF
apportioned pro rata 按比例分摊 RI 2Or9.
apportionment 分配；分摊 WKB@9Vfju
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |0A:0'uA!
apportionment formula 分摊方程式 4t;m^Iv
apportionment of estate duty 遗产税的分摊 2xJT!lN
appraisal 估价；评估 8OW504AD
appreciable growth 可观增长 /qalj\ud
appreciable impact 显着影响 ^FZ7) T
appreciable increase 可观增长 ?=lnYD j
appreciation 增值；升值 l S:R##
appreciation against other currencies 相对其他货币升值 O&c~7tM%
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 eODprFkt}
appreciation tax 增值税 X/!37
appropriation 拨款；拨用；拨付 %M_5C4&6
appropriation account 拨款帐目 :.,3Zw{l
Appropriation Bill 拨款法案 NA`EG, 2
appropriation-in-aid system 补助拨款办法 /^>yDG T,0
approved assets 核准资产 !1 M=9 ~$!
approved basket stock 认可一篮子证券 iTq~ ^9G
approved budget 核准预算 Fo1|O&>
approved charitable donation 认可慈善捐款 UIl^s8 /
approved charitable institution 认可慈善机构 8*V8B=q}
K
approved currency 核准货币；认可货币 /Vy8%
approved estimates 核准预算 x#
&ZGFr~
approved estimates of expenditure 核准开支预算 3M&I Mf,/@
approved overseas insurer 核准海外保险人 nPj/C7j
approved overseas trust company 核准海外信托公司 W%k0_Y/5
approved pooled investment fund 核准汇集投资基金 -S(_ZbeN
approved provident fund scheme 认可公积金计划 7:_ \t!]
approved provision 核准拨款 .+"SDt oX
approved redeemable share 核准可赎回股份 }ST0?_0F*
approved regional stock 认可地区性证券 J& IFn/JK$
approved retirement scheme 认可退休金计划 Q hHexr6
approved subordinated loan 核准附属贷款 fDa$TbhjI
arbitrage 套戥；套汇；套利 [Bz'c1
arbitrageur 套戥者；套汇者 u+RdC;_
arbitrary amount 临时款项 h""a#n)q}`
arrangement 措施；安排；协定 F
;m1I+;
arrears 欠款 ; 7]Q'N
arrears of pay 欠付薪酬
"
w\ Iz]
arrears of revenue 逾期未收税款；逾期未收的帐项 $*Q_3]AY]
articles of association 组织章程；组织细则；组织章程细则 ,6%{9oW9Z:
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 vG<JOx P
ascertainment of profit 确定利润 Kb# }f/
"Asia Clear" “亚洲结算系统”
