allotment 分配；配股 {NR~>=~K-
allotment notice 股份配售通知；配股通知 7[L C*nrr
allotment of shares 股份分配 {Hu0
allowable 可获宽免；免税的 jLTs1`I/F
allowable business loss 可扣除的营业亏损 2dfA}i> k
allowable expenses 可扣税的支出 kWFR(J&R
allowance 免税额；津贴；备抵；准备金 z61
o6mb
allowance for debts 债项的免税额 LKa_ofY
allowance for depreciation by wear and tear 耗损折旧免税额 EX_& wep@1
allowance for funeral expenses 殡殓费的免税额 WlUE&=|Oz2
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 s/V[tEC*z
allowance for repairs and outgoings 修葺及支出方面的免税额
\#slZ;&s
allowance to debtor 给债务人的津贴 #'qW?8d}
alteration of capital 资本更改 }R^{< {KVJ
alternate trustee 候补受托人 F/8y p<_r
amalgamation 合并 +Q.[W`goV
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 w]_a0{Uh
ambit of charges 征税范围；收费范围 \GWC5R7Q0j
amended valuation 经修订的估值 \XC1/LZQ
American Commodities Exchange 美国商品交易所 V6Y!0,w!a
American Express Bank Limited 美国运通银行 ;XT$rtuX
American Stock Exchange 美国证券交易所 Be QJ/`
amortization 摊销 2; /hFwm
amount due from banks 存放银行同业的款项 `|R{^Sk1o
amount due from banks abroad 存放海外银行同业的款项 ",a
fv{C
amount due from holding companies 控股公司欠款 M5]w U
amount due from local banks 存放本港银行同业的款项 g:HIiGN0Ic
amount due to banks 银行同业的存款 0 !Yi.'+
amount due to banks abroad 海外银行同业的存款 *h Ur E
amount due to holding companies 控股公司存款 F>OYZOC]
amount due to local banks 本港银行同业的存款 W8)GT`\
amount due to outport banks 外埠银行同业的存款 c}A^ 0,"z>
amount for note issue 发行纸币的款额 Jm
kJ^-A 6
amount of bond 担保契据的款额 H
X8q+
amount of consideration 代价款额 ~F WmT(S
amount of contribution 供款数额 FE`J.aw^X
amount of indebtedness 负债款额 ec|IT0;
amount of principal of the loan 贷款本金额 ; ?!sU
amount of rates chargeable 应征差饷数额 5@Sb[
za
amount of share capital 股本额 lG2){){j
amount of sums assured 承保款额
/9sUp} *
amount of variation 变动幅度 ;RXv%M L
amount of vote 拨款数额 ,Fb#%r %
amount payable 应付款额 ?pFHpz
amount receivable 应收款额 ;k >{I8L~
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 E)Dik`Ccl
analysis 分析 ~34$D],D
ancillary risk 附属风险 fI6F};I5}T
annual account 周年帐目；周年帐目报表；年度决算；年结 /
)~M cP3
annual accounting date 年结日期 b+kb7
annual allowance 每年免税额；年积金；年度津贴；年津 =Oy,S
X
annual balance 年度余额 <R2bz1!h.
annual disposable income 每年可动用收入 p?Y 1^/
annual estimates 周年预算 8 _>R 'u[
annual fee 年费 `| fF)kI
annual general meeting 周年大会 4WLB,<b}
annual growth rate 年增率；每年增长率 }G]]0Oi2
annual long-term supplement 长期个案每年补助金 Mf?4 `LM
annual pensionable emolument 可供计算退休金的年薪 Q,>AT $|
annual report 年报 Q,scjt[
Annual Report on the Consumer Price Index 《消费物价指数年报》 U9Sp$$L
annual return 周年报表；周年申报表；每年报税表格 bp }~{]:b
Annual Return Rules 《周年报表规则》 nv|&|6?`oK
annual review of consumer prices 每年消费物价回顾 FK-
> |
annual roll-forward basis 逐年延展方式 k7j;'6
annual salary 年薪 s;>jy/o0 s
annual statement 年度报表；年度决算表 1_A< nt?'R
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 }RXm=
ArN
annuitant 年金受益人 &`@K/Nf$9
annuity 年金 44!bwXz8
annuity contract 年金合约 Zvc{o8^z
annuity on human life 人寿年金 XWkYhTaY
antecedent debt 先前的债项 ^ +-i7`|=
ante-dated cheque 倒填日期支票 ST O6cNi
anticipated expenditure 预期开支 +?%huJYK,
anticipated net profit 预期纯利 C@xh$(y
anticipated revenue 预期收入 +ft?aB@
anti-inflation measure 反通货膨胀措施 J
g@PhN<9
anti-inflationary stance 反通货膨胀立场 1|2X0Xm{
apparent deficit 表面赤字 q?`bu:yS
apparent financial solvency 表面偿债能力 3iDRt&y=.
apparent partner 表面合伙人 ^;L;/I[-
application for personal assessment 个人入息课税申请书 }psJ'aiG*
application of fund 资金应用 }z}oVc
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 >XB Lm`a
appointed actuary 委任精算师 \ZXH(N*>2t
appointed auditor 委任核数师；委任审计师 b?y3m +V`
appointed trustee 委任的受托人 5@?P 8
appointer 委任人 B&cC;Hw
apportioned pro rata 按比例分摊 <J\z6+,4E
apportionment 分配；分摊 8!1vsEqv
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ZZ#S\*
apportionment formula 分摊方程式 %{ax oG
d
apportionment of estate duty 遗产税的分摊 W@ #Y/L:${
appraisal 估价；评估 KATt 9ox @
appreciable growth 可观增长 60Y&)UR
appreciable impact 显着影响
1I_(!F{Ho
appreciable increase 可观增长 :hZYh.y\l
appreciation 增值；升值 G> "w$U s
appreciation against other currencies 相对其他货币升值 T
C'tui
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 l9
\
*G;
appreciation tax 增值税 S_WYU&8
appropriation 拨款；拨用；拨付 Ve<l7U;
appropriation account 拨款帐目 9|fg\C
Appropriation Bill 拨款法案 7&E3d P
appropriation-in-aid system 补助拨款办法 P/4]x@{ih
approved assets 核准资产 G;MmD?VJ g
approved basket stock 认可一篮子证券 \It8+^d@
approved budget 核准预算 9%pq+?u9
approved charitable donation 认可慈善捐款 S
-GcH
approved charitable institution 认可慈善机构 6Z0@4_Y@B6
approved currency 核准货币；认可货币 _dj_+<Y?
approved estimates 核准预算 K%O%#Kk
approved estimates of expenditure 核准开支预算 y^?7de}
approved overseas insurer 核准海外保险人
LGV"WE
approved overseas trust company 核准海外信托公司 3 cu`U`
approved pooled investment fund 核准汇集投资基金 W-2,QVp%
approved provident fund scheme 认可公积金计划 YRqIC -_
approved provision 核准拨款 CM_FF:<tn
approved redeemable share 核准可赎回股份 5 ?{a=r9
approved regional stock 认可地区性证券 voEg[Gg4%I
approved retirement scheme 认可退休金计划 xh,};TS(K
approved subordinated loan 核准附属贷款 s7[du _)
arbitrage 套戥；套汇；套利 ,dP-sD;<
arbitrageur 套戥者；套汇者 |#>\GU=!
arbitrary amount 临时款项 WL:C
BE#
arrangement 措施；安排；协定 1J jay#
arrears 欠款 q{ i9VJ]
arrears of pay 欠付薪酬 (
w}iEm\b
arrears of revenue 逾期未收税款；逾期未收的帐项 ` {#0C-
articles of association 组织章程；组织细则；组织章程细则 CNwIM6 t
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 sA[hG*#/S
ascertainment of profit 确定利润 r3*0`Rup
"Asia Clear" “亚洲结算系统”
