allotment 分配；配股 1*aO2dOq
allotment notice 股份配售通知；配股通知 Lhts4D/V7
allotment of shares 股份分配 [%uj+?}6O
allowable 可获宽免；免税的 RXi/&'+H
allowable business loss 可扣除的营业亏损 hf JeVT-/v
allowable expenses 可扣税的支出 ~6Xr^An/Z
allowance 免税额；津贴；备抵；准备金 j`D%
Wx_
allowance for debts 债项的免税额 bQvh
Ba?
allowance for depreciation by wear and tear 耗损折旧免税额 Q)IL]S
allowance for funeral expenses 殡殓费的免税额 '^{:HR#i
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 TQ,KPf$0U
allowance for repairs and outgoings 修葺及支出方面的免税额 f ?qp*
allowance to debtor 给债务人的津贴 ? PI2X. 6
alteration of capital 资本更改 /q^\g4J
alternate trustee 候补受托人 u_Wftb?9
amalgamation 合并 tl=H9w&@
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4:I'zR5
ambit of charges 征税范围；收费范围 5r)]o'? s
amended valuation 经修订的估值 x 8/I"!gI
American Commodities Exchange 美国商品交易所 Xk
EJ_;:
American Express Bank Limited 美国运通银行 m|M'vzu1
American Stock Exchange 美国证券交易所 V0/PjD,jP
amortization 摊销 Wik8V 0(
amount due from banks 存放银行同业的款项 W=S<Dt
G2
amount due from banks abroad 存放海外银行同业的款项 6IPQ}/l
amount due from holding companies 控股公司欠款 ~Z>!SMXp<
amount due from local banks 存放本港银行同业的款项 xU!eT'Y
amount due to banks 银行同业的存款 [0?W> A*h
amount due to banks abroad 海外银行同业的存款 S8d X8,qg
amount due to holding companies 控股公司存款 ubQbEv {(,
amount due to local banks 本港银行同业的存款 4G _At
amount due to outport banks 外埠银行同业的存款 %K[
u
amount for note issue 发行纸币的款额 `3e>JIl"0
amount of bond 担保契据的款额 PB(q9gf"1}
amount of consideration 代价款额 k9_c<TSzu
amount of contribution 供款数额 L)z
`
amount of indebtedness 负债款额 g}OZ!mKd
amount of principal of the loan 贷款本金额 69? wZfj'
amount of rates chargeable 应征差饷数额 a;h.I}*]
amount of share capital 股本额 P?o|N<46
amount of sums assured 承保款额 EY^+ N>
amount of variation 变动幅度 N \t( rp
amount of vote 拨款数额 M(Tlk r
amount payable 应付款额 MJ M<
amount receivable 应收款额 ~QngCg-5q
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 tJvs
?eZ)
analysis 分析 u Wxl\+_i
ancillary risk 附属风险 )?MUUI :
annual account 周年帐目；周年帐目报表；年度决算；年结 'Z8=y[l
annual accounting date 年结日期 >3?p 23|;
annual allowance 每年免税额；年积金；年度津贴；年津 m>9j dsqB
annual balance 年度余额 -(lC M/h
annual disposable income 每年可动用收入 *hIjVKTu79
annual estimates 周年预算 4de:h E
annual fee 年费 tyU'[LF?
annual general meeting 周年大会 a{@ gzB
annual growth rate 年增率；每年增长率 xO{$6M3-~
annual long-term supplement 长期个案每年补助金 T&nIH[}v
annual pensionable emolument 可供计算退休金的年薪 ]99@Lf[ ^f
annual report 年报 ( u^ `3=%n
Annual Report on the Consumer Price Index 《消费物价指数年报》 045_0+r"@
annual return 周年报表；周年申报表；每年报税表格 1W'0h$5^"
Annual Return Rules 《周年报表规则》 X.GK5Phd
annual review of consumer prices 每年消费物价回顾 OsV'&@+G>
annual roll-forward basis 逐年延展方式 fZavZ\ qU
annual salary 年薪 JFu9_=%+
annual statement 年度报表；年度决算表
v
Ls*}+f
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Q*ixg$>
annuitant 年金受益人 se@ ?:n1)
annuity 年金 ?Q~o<%U7
annuity contract 年金合约
Dnp><%
annuity on human life 人寿年金 )m$M C25
antecedent debt 先前的债项 -oT3` d3
ante-dated cheque 倒填日期支票 X#k:J
anticipated expenditure 预期开支 WR p0.
anticipated net profit 预期纯利 ctMH5"F&1
anticipated revenue 预期收入 R.Kz n J
anti-inflation measure 反通货膨胀措施 `t# 9
yN
anti-inflationary stance 反通货膨胀立场 ;~GBD]
apparent deficit 表面赤字 PJL
[En*
apparent financial solvency 表面偿债能力 Vr:`?V9Q2(
apparent partner 表面合伙人 L./{^)
application for personal assessment 个人入息课税申请书 yVe<+Z\7
application of fund 资金应用 8 l*h\p: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 X?.tj
Z,
appointed actuary 委任精算师 dC>(UDC
appointed auditor 委任核数师；委任审计师 n.=Zw2FE
appointed trustee 委任的受托人 ^#!\VGnL
appointer 委任人 :n,x?bM
apportioned pro rata 按比例分摊 DJb9] ,= a
apportionment 分配；分摊 )fl+3!tq
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #A&49a3^1
apportionment formula 分摊方程式 s+E:
7T9P
apportionment of estate duty 遗产税的分摊 xEg@Y"NQ
appraisal 估价；评估 8 GeJ%^0o}
appreciable growth 可观增长 8R T<?I^5
appreciable impact 显着影响 \U>|^$4 #5
appreciable increase 可观增长 (SMk !b]}
appreciation 增值；升值 #$;}- *
appreciation against other currencies 相对其他货币升值 P~;1adi3
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 E:y^= Y
appreciation tax 增值税 {dYz|O<
appropriation 拨款；拨用；拨付 "(mF5BE-E
appropriation account 拨款帐目 1<V ke$
Appropriation Bill 拨款法案 XXA.wPD -
appropriation-in-aid system 补助拨款办法 * !9=?
approved assets 核准资产 [r1dgwh 8
approved basket stock 认可一篮子证券 yN/g;bQ
approved budget 核准预算 aVZ/e^kk-
approved charitable donation 认可慈善捐款 m=25HH7enb
approved charitable institution 认可慈善机构 tL M@o|:
approved currency 核准货币；认可货币 DWS#q|j`"
approved estimates 核准预算 e>x+ Xj1
approved estimates of expenditure 核准开支预算 +g;{c+Kw:
approved overseas insurer 核准海外保险人 sB5@6[VDI
approved overseas trust company 核准海外信托公司 Sd/7#
approved pooled investment fund 核准汇集投资基金 @F/,~|{iM
approved provident fund scheme 认可公积金计划 |rI; OvZ\
approved provision 核准拨款 m'-QVZ{(M%
approved redeemable share 核准可赎回股份 (Q=:ln;kM
approved regional stock 认可地区性证券 Za] ~[F
approved retirement scheme 认可退休金计划 Z23T 2
approved subordinated loan 核准附属贷款 J:@yG1VIp
arbitrage 套戥；套汇；套利 S9[Y1qH>K
arbitrageur 套戥者；套汇者 :j? MEeu
arbitrary amount 临时款项 $o/i /
wcj
arrangement 措施；安排；协定 xDNXI01o
arrears 欠款 ;Sfe.ky @6
arrears of pay 欠付薪酬 `A#0If
arrears of revenue 逾期未收税款；逾期未收的帐项 @Z5,j)
articles of association 组织章程；组织细则；组织章程细则 ^<_rE- k
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Z3U%Afl2{
ascertainment of profit 确定利润 qP-_xpu]R
"Asia Clear" “亚洲结算系统”
