allotment 分配；配股 o+TZUMm
allotment notice 股份配售通知；配股通知 t7FQ.E,T
allotment of shares 股份分配 FG:BRS<m~
allowable 可获宽免；免税的 W<o0Z OO
allowable business loss 可扣除的营业亏损 m)}MkC-
allowable expenses 可扣税的支出 "cM5= ;
allowance 免税额；津贴；备抵；准备金 I1 O?)x~
allowance for debts 债项的免税额 qw1J{xoHW
allowance for depreciation by wear and tear 耗损折旧免税额 2 s% M,Nb
allowance for funeral expenses 殡殓费的免税额 He3zV\X[Z
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Sw'?$j^3
allowance for repairs and outgoings 修葺及支出方面的免税额 z?[DW*
allowance to debtor 给债务人的津贴 _9r{W65s
alteration of capital 资本更改 ze N!*VG
alternate trustee 候补受托人 d
4R+gIA
amalgamation 合并 a0\UL"z#+
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 mM>|fHGA
ambit of charges 征税范围；收费范围 \'*`te:{
amended valuation 经修订的估值
#jiq
Rhm
American Commodities Exchange 美国商品交易所 |"v{RC0
American Express Bank Limited 美国运通银行 _<Yo2,1^
American Stock Exchange 美国证券交易所 |pSoBA9U
amortization 摊销 2"mj=}y6
amount due from banks 存放银行同业的款项 !3# }ZC2
amount due from banks abroad 存放海外银行同业的款项 BwD 1}1jp
amount due from holding companies 控股公司欠款 ^MV%\0o
amount due from local banks 存放本港银行同业的款项 V.:A'!$#
amount due to banks 银行同业的存款 yG$@!*|
amount due to banks abroad 海外银行同业的存款 A8 G lE
amount due to holding companies 控股公司存款 |3ETF|)?
amount due to local banks 本港银行同业的存款 \}NWR{=
amount due to outport banks 外埠银行同业的存款 38i,\@p`9$
amount for note issue 发行纸币的款额
8Oh
3 iO
amount of bond 担保契据的款额 :j4
[_9\
amount of consideration 代价款额 "\?G
amount of contribution 供款数额 :G/]rDtd
amount of indebtedness 负债款额 >nEnX
amount of principal of the loan 贷款本金额 %tQ{Hf~
amount of rates chargeable 应征差饷数额 [S+
-ovl
amount of share capital 股本额 IQ ~7vk()
amount of sums assured 承保款额 ygt)7f5
amount of variation 变动幅度 x~tQ YK
amount of vote 拨款数额 d<nB=r!*
amount payable 应付款额 1G.gPx[
amount receivable 应收款额 1Z8oN3
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4{t$M} ?N
analysis 分析 RGI6W{\
ancillary risk 附属风险 BK SK@O V
annual account 周年帐目；周年帐目报表；年度决算；年结 N\p]+[6
annual accounting date 年结日期 KdsvZim0>
annual allowance 每年免税额；年积金；年度津贴；年津 5 >Yd\(`K
annual balance 年度余额 SJ^?D8
annual disposable income 每年可动用收入 ?I#hrv@
annual estimates 周年预算 1
R9? [RE
annual fee 年费 u ?Mu*r?
annual general meeting 周年大会 Ik Nt!
2s_
annual growth rate 年增率；每年增长率 AiHf?"EVT
annual long-term supplement 长期个案每年补助金 + Z 2<spqG
annual pensionable emolument 可供计算退休金的年薪 G>>u#>0
annual report 年报 3eP0v
Annual Report on the Consumer Price Index 《消费物价指数年报》 kA= ~
8N
annual return 周年报表；周年申报表；每年报税表格 v} ;qMceJ
Annual Return Rules 《周年报表规则》 wN hR(M7
annual review of consumer prices 每年消费物价回顾 5THS5'
annual roll-forward basis 逐年延展方式 <dPxy`_
annual salary 年薪 WTs[Sud/
annual statement 年度报表；年度决算表 1?#9K j{ql
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 ~9YA!48
annuitant 年金受益人 h!CX`pBM
annuity 年金 l5]oS? >y
annuity contract 年金合约 HTy F<K
annuity on human life 人寿年金 /Py> HzRE:
antecedent debt 先前的债项 >1 I2R/'
ante-dated cheque 倒填日期支票 lA-!~SM v"
anticipated expenditure 预期开支 1y-lZ}s_
anticipated net profit 预期纯利 k|Yv8+XT
anticipated revenue 预期收入 ruA+1-<f
anti-inflation measure 反通货膨胀措施 AeCG2!8^0
anti-inflationary stance 反通货膨胀立场 15o
*r
apparent deficit 表面赤字 `G0rF\[
apparent financial solvency 表面偿债能力 Cf =q_\0|W
apparent partner 表面合伙人 "`*a)'.'^c
application for personal assessment 个人入息课税申请书 mKQST ]5
application of fund 资金应用 mCNf]Yz
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 yx w27 ~
appointed actuary 委任精算师 =C>`}%XT}
appointed auditor 委任核数师；委任审计师 ]N <]
appointed trustee 委任的受托人 |$?Ux ,(6
appointer 委任人 'qF3,R
w
apportioned pro rata 按比例分摊 05VOUa*pb
apportionment 分配；分摊 &W<>^C2v
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &z X 3
apportionment formula 分摊方程式 OK?3,<x
apportionment of estate duty 遗产税的分摊 yki51rOI*
appraisal 估价；评估 p6y0W`U
appreciable growth 可观增长 ])j|<
W/
appreciable impact 显着影响 \i;&@Kp.N
appreciable increase 可观增长 +[8Kl=]L
appreciation 增值；升值 M:UB>-`bW
appreciation against other currencies 相对其他货币升值 <kX
V1@>
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 '
ra B
appreciation tax 增值税 !
eA
dm
appropriation 拨款；拨用；拨付 ) UDJ[pL@
appropriation account 拨款帐目 f,HzrHax
Appropriation Bill 拨款法案 QJIItx4hE
appropriation-in-aid system 补助拨款办法 _[vdY|_
approved assets 核准资产 . 4C[D{4
approved basket stock 认可一篮子证券 PUjoi@]
approved budget 核准预算 :{i$2\D H6
approved charitable donation 认可慈善捐款 {[t"O u
approved charitable institution 认可慈善机构 + > WC^s
approved currency 核准货币；认可货币 3ES[ N.V#
approved estimates 核准预算 jFNs=D&(
approved estimates of expenditure 核准开支预算 k4F"UG-`
approved overseas insurer 核准海外保险人 U|Z>SE<k
approved overseas trust company 核准海外信托公司 QTj ftcu
approved pooled investment fund 核准汇集投资基金 hi3sOK*r;<
approved provident fund scheme 认可公积金计划 sE%<"h\_0
approved provision 核准拨款 (4 /]dTb
approved redeemable share 核准可赎回股份 |;.Pj 3)-
approved regional stock 认可地区性证券 k Kp6
approved retirement scheme 认可退休金计划
&<w [4z\
approved subordinated loan 核准附属贷款 lKV\1(`
arbitrage 套戥；套汇；套利 g#'fd/?Q
arbitrageur 套戥者；套汇者 42J';\)oP
arbitrary amount 临时款项 ^/ DII`A
arrangement 措施；安排；协定 P7w qZ?
arrears 欠款 \n*7# aX/
arrears of pay 欠付薪酬 /y9J) lx
arrears of revenue 逾期未收税款；逾期未收的帐项 .qIy7_^
articles of association 组织章程；组织细则；组织章程细则 R7B,Q(q2-
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 u3*NO
)O
ascertainment of profit 确定利润 A`x
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"Asia Clear" “亚洲结算系统”
