allotment 分配；配股 X>2?
`8M
allotment notice 股份配售通知；配股通知 P<8LAc$T
allotment of shares 股份分配 ',DeP>'%>
allowable 可获宽免；免税的 bC6X?m=
allowable business loss 可扣除的营业亏损 QDP-E[
allowable expenses 可扣税的支出 !
&y
allowance 免税额；津贴；备抵；准备金 t / A:k
allowance for debts 债项的免税额 QI.t&sCh5
allowance for depreciation by wear and tear 耗损折旧免税额 m{VL\ g)
allowance for funeral expenses 殡殓费的免税额 tAaYL
\~
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %j%%Rn
allowance for repairs and outgoings 修葺及支出方面的免税额 fH&zR#T7U4
allowance to debtor 给债务人的津贴 2ed @HJu
alteration of capital 资本更改 6e
zcS}:+
alternate trustee 候补受托人 O thG7+eF
amalgamation 合并 0xv\D0
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .hxin [Y
ambit of charges 征税范围；收费范围 n>n"{!
amended valuation 经修订的估值 b H_I7G&m
American Commodities Exchange 美国商品交易所 ;
/=L
American Express Bank Limited 美国运通银行 B .El a
American Stock Exchange 美国证券交易所 {798=pC<.
amortization 摊销 @ ozm;
amount due from banks 存放银行同业的款项 wtq,`'B
amount due from banks abroad 存放海外银行同业的款项 %t q&
amount due from holding companies 控股公司欠款 /GyEV Cc
amount due from local banks 存放本港银行同业的款项 av)? >J~ ;
amount due to banks 银行同业的存款 Il|GCj*N
amount due to banks abroad 海外银行同业的存款 Q
Qi@>v|d
amount due to holding companies 控股公司存款 k/U>N|5
amount due to local banks 本港银行同业的存款 :|=- (z
amount due to outport banks 外埠银行同业的存款 :u
AjV
amount for note issue 发行纸币的款额 QJQJR/ g
amount of bond 担保契据的款额 $-Cy
amount of consideration 代价款额 ,eDu$8J9
amount of contribution 供款数额 ad9EG#mD#
amount of indebtedness 负债款额 Bf/ |{@
amount of principal of the loan 贷款本金额 u9BjgK(M
amount of rates chargeable 应征差饷数额 ;
>5,
amount of share capital 股本额 3<+z46`?
amount of sums assured 承保款额 Q@3B{
amount of variation 变动幅度 R#D#{ cC(
amount of vote 拨款数额 ;e2Ij
amount payable 应付款额 ("b*? : B
amount receivable 应收款额 whw{dfE
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 GZ
<nXU>
analysis 分析 9
+t =|
ancillary risk 附属风险 |ebvx
?\
annual account 周年帐目；周年帐目报表；年度决算；年结 L(;.n>
/
annual accounting date 年结日期 2HSb.&7-G
annual allowance 每年免税额；年积金；年度津贴；年津 E_]k>bf\
annual balance 年度余额 p x0Sy |
annual disposable income 每年可动用收入 @FU~1u3d
annual estimates 周年预算 pG~'shD~Dn
annual fee 年费 4AuH1m)<
annual general meeting 周年大会 w?*j dwh,'
annual growth rate 年增率；每年增长率 :4U0I:J#
annual long-term supplement 长期个案每年补助金 y ^SyhG,V[
annual pensionable emolument 可供计算退休金的年薪 Qd?CTYNsv
annual report 年报 Jb9F=s+
Annual Report on the Consumer Price Index 《消费物价指数年报》 ?@>;/@
annual return 周年报表；周年申报表；每年报税表格 p+vh[+yp
Annual Return Rules 《周年报表规则》 *{Yh6 {
annual review of consumer prices 每年消费物价回顾 6 A.P6DW
annual roll-forward basis 逐年延展方式 -nOq \RYV
annual salary 年薪 q#jEv- j.
annual statement 年度报表；年度决算表
">cqt>2 A
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 4
]sCr+
annuitant 年金受益人 brfKd]i
annuity 年金 g 9`[Y~
annuity contract 年金合约 Nkx0CG*
annuity on human life 人寿年金 i0iez9B
antecedent debt 先前的债项 e+l\\9v
ante-dated cheque 倒填日期支票 !D7"=G}HD
anticipated expenditure 预期开支 TqAtcAurM
anticipated net profit 预期纯利 0`6),R'x
anticipated revenue 预期收入 +
LS3T^
anti-inflation measure 反通货膨胀措施 4j{oaey
anti-inflationary stance 反通货膨胀立场 `2,a(Sk#
apparent deficit 表面赤字 7pP+5&*
apparent financial solvency 表面偿债能力 so*/OBte
apparent partner 表面合伙人 4
A5 t*e
application for personal assessment 个人入息课税申请书 8ZW?|-i
application of fund 资金应用 l^
Rm0t_
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 t{6ap +%L
appointed actuary 委任精算师 }I] W'<jY
appointed auditor 委任核数师；委任审计师 8?kP* tmcZ
appointed trustee 委任的受托人 +v!v[qn
appointer 委任人 4T%cTH:.9N
apportioned pro rata 按比例分摊 s%^o*LQ|9
apportionment 分配；分摊 XddHP;x
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _; 7fraqX
apportionment formula 分摊方程式 bQ"N
;d)e
apportionment of estate duty 遗产税的分摊 K?[) E3
appraisal 估价；评估 6{8/P'@/Zz
appreciable growth 可观增长 x~z_,':
appreciable impact 显着影响 fx]eDA|$e
appreciable increase 可观增长 ZL=N[XW4'
appreciation 增值；升值 hF.6}28U1
appreciation against other currencies 相对其他货币升值 r ^ Y~mq
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Xo8DEr
appreciation tax 增值税 q1 w|'V
appropriation 拨款；拨用；拨付 A4
5m)wQ
appropriation account 拨款帐目 9qre|AA
Appropriation Bill 拨款法案 |A C6sfA+
appropriation-in-aid system 补助拨款办法 St2Q7K5s{
approved assets 核准资产 *Q5x1!#z #
approved basket stock 认可一篮子证券 =LK}9ViH
approved budget 核准预算 /BT1oWi1y
approved charitable donation 认可慈善捐款 pqH4w(;
approved charitable institution 认可慈善机构 [IMQIX
approved currency 核准货币；认可货币 R^6Zafp
approved estimates 核准预算 ~z`/9 ;
approved estimates of expenditure 核准开支预算 GG+5/hU
approved overseas insurer 核准海外保险人 Z\' wm'
approved overseas trust company 核准海外信托公司 {>h97}P
approved pooled investment fund 核准汇集投资基金 \lW_f{ X)
approved provident fund scheme 认可公积金计划 ssA7Dx:
approved provision 核准拨款 U!0E_J
approved redeemable share 核准可赎回股份 hiN/S|JN8y
approved regional stock 认可地区性证券 l LMPw}r<
approved retirement scheme 认可退休金计划 /BKtw8
approved subordinated loan 核准附属贷款 x6%#ws vS
arbitrage 套戥；套汇；套利 !k-` eJ|
arbitrageur 套戥者；套汇者 l&Q!mU}
arbitrary amount 临时款项 &[~[~m|
arrangement 措施；安排；协定 N+J>7_k
arrears 欠款 m8HYW zN
arrears of pay 欠付薪酬 YZ **;"<G
arrears of revenue 逾期未收税款；逾期未收的帐项 ~#Aa Ldq
articles of association 组织章程；组织细则；组织章程细则 ]F+K|X9-
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 puF%=i
ascertainment of profit 确定利润 akCIa'>t
"Asia Clear" “亚洲结算系统”
