allotment 分配；配股 fS> W-
allotment notice 股份配售通知；配股通知 ']ya_ v~e
allotment of shares 股份分配 Z uo7MR
allowable 可获宽免；免税的 Agl5[{]E
allowable business loss 可扣除的营业亏损 8ysU.5S
allowable expenses 可扣税的支出 !<h*\%;
allowance 免税额；津贴；备抵；准备金 WQ \' z?P
allowance for debts 债项的免税额 zQ (li9
allowance for depreciation by wear and tear 耗损折旧免税额 d}EG I
allowance for funeral expenses 殡殓费的免税额 _.' j'j%
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 _ ;O$o t\5
allowance for repairs and outgoings 修葺及支出方面的免税额 Ih ;6(5z
allowance to debtor 给债务人的津贴 (8?t0}#t
alteration of capital 资本更改 eZ[CqUJ&
alternate trustee 候补受托人 3=o3VGZP
amalgamation 合并 _SY<(2s]B
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $LRvPan`
ambit of charges 征税范围；收费范围 I? G
m
amended valuation 经修订的估值 MSUkCWt!
American Commodities Exchange 美国商品交易所 k_r12
Bu
American Express Bank Limited 美国运通银行 E
b-?wzh
American Stock Exchange 美国证券交易所 R61.!ql%w
amortization 摊销 Rg HPYf{
amount due from banks 存放银行同业的款项 |qH -^b.F
amount due from banks abroad 存放海外银行同业的款项 X-|`|>3E
amount due from holding companies 控股公司欠款 MBIt)d@Ix
amount due from local banks 存放本港银行同业的款项 %Nwap~=H;
amount due to banks 银行同业的存款 -7fsfcGM$
amount due to banks abroad 海外银行同业的存款 /1zi(z
amount due to holding companies 控股公司存款 _VMW-trG
amount due to local banks 本港银行同业的存款 <ap%+(!I
amount due to outport banks 外埠银行同业的存款 :@y!5[88!
amount for note issue 发行纸币的款额 5n"b$hMF
amount of bond 担保契据的款额 ?SK1*; i
amount of consideration 代价款额 "9!ln
amount of contribution 供款数额 Wrf ('
amount of indebtedness 负债款额 [M 65T@v
amount of principal of the loan 贷款本金额 q { ItTvL
amount of rates chargeable 应征差饷数额
\U(qv(T
amount of share capital 股本额 w=vK{h#8
amount of sums assured 承保款额 1&uk Ky,[
amount of variation 变动幅度 cgNK67"(
amount of vote 拨款数额 3 q^3znt
amount payable 应付款额 'H`aQt+
amount receivable 应收款额 )'?3%$E M
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0.'$U}#b
analysis 分析 \rn:/
ancillary risk 附属风险 [w' Y3U\ i
annual account 周年帐目；周年帐目报表；年度决算；年结 - |\V'
annual accounting date 年结日期 8~YhT]R=
annual allowance 每年免税额；年积金；年度津贴；年津 jAB~XaT ,
annual balance 年度余额 wS-D"\4/
annual disposable income 每年可动用收入 OC nQSkj
annual estimates 周年预算 {u{n b3/jl
annual fee 年费 bX6eNk-L
annual general meeting 周年大会 )cJ9YKKy
annual growth rate 年增率；每年增长率 l ~C
YxO
annual long-term supplement 长期个案每年补助金 F.i*'x0u
annual pensionable emolument 可供计算退休金的年薪 ^ # B`GV
annual report 年报 ]dHU
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~ OD} `
annual return 周年报表；周年申报表；每年报税表格 "_WOt Jr
Annual Return Rules 《周年报表规则》 bCHJLtDQ
annual review of consumer prices 每年消费物价回顾 .aV#W@iyK
annual roll-forward basis 逐年延展方式 H:Y?(" k
annual salary 年薪 R*VRxQ,h6+
annual statement 年度报表；年度决算表 m^Qc9s#D
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 w[}5qAI5*f
annuitant 年金受益人 rJH u~/_Dq
annuity 年金 /Fy2ZYs,`8
annuity contract 年金合约 Clr~:2g \
annuity on human life 人寿年金 89e<,f`h
antecedent debt 先前的债项 VRQ'sn@
ante-dated cheque 倒填日期支票 w/BaaF.0
anticipated expenditure 预期开支 Y>
ElE-
anticipated net profit 预期纯利 1O3"W;SR<:
anticipated revenue 预期收入 OPOL-2<wiy
anti-inflation measure 反通货膨胀措施 MKzIY:u g
anti-inflationary stance 反通货膨胀立场 ]awu7}C9Z
apparent deficit 表面赤字 !E"&#>r
apparent financial solvency 表面偿债能力 FC[8kq>Hk
apparent partner 表面合伙人 VN6h:-&iY
application for personal assessment 个人入息课税申请书 1ml>
application of fund 资金应用 q
;a"M7
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 BQ! v\1'C
appointed actuary 委任精算师 7%DA0.g
appointed auditor 委任核数师；委任审计师 qp$Td<'Y
appointed trustee 委任的受托人 NrA?^F
appointer 委任人 p?F%a;V3
apportioned pro rata 按比例分摊 uv,&/ ,;S
apportionment 分配；分摊 "=8=
G
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 MG6taOO!
apportionment formula 分摊方程式 z 0|%h?N
apportionment of estate duty 遗产税的分摊 +PT/pybA
appraisal 估价；评估 v d A 3
appreciable growth 可观增长
1~rZka[s
appreciable impact 显着影响 /`$9H|
appreciable increase 可观增长 Cn+'!?!d,
appreciation 增值；升值 $bSnbU <
appreciation against other currencies 相对其他货币升值 W
C z+
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >F7v'-*{
appreciation tax 增值税 Zw6UH;5
appropriation 拨款；拨用；拨付
6j
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appropriation account 拨款帐目 =, kH(rp2
Appropriation Bill 拨款法案 4'EC(NR7N
appropriation-in-aid system 补助拨款办法 L WwWxerZ
approved assets 核准资产 0P)"_x_
approved basket stock 认可一篮子证券 Eci,];S7
approved budget 核准预算 'KL!)}B$h
approved charitable donation 认可慈善捐款 ~Psv[b=]
approved charitable institution 认可慈善机构 &IYSoA"Nz
approved currency 核准货币；认可货币 nz-( 8 {ae
approved estimates 核准预算 MYI *0o;
approved estimates of expenditure 核准开支预算 o m9zb&{tu
approved overseas insurer 核准海外保险人 2x3%*r$
approved overseas trust company 核准海外信托公司 HYqDaRn
approved pooled investment fund 核准汇集投资基金 Ek#?B6s
approved provident fund scheme 认可公积金计划 4l) Q
approved provision 核准拨款 P:Nj;Cxh
approved redeemable share 核准可赎回股份 ; <^t)8E
approved regional stock 认可地区性证券 ]CL t Km
approved retirement scheme 认可退休金计划 Km/#\$|}
approved subordinated loan 核准附属贷款 \M(#FS
arbitrage 套戥；套汇；套利 *Y"j 0Yob
arbitrageur 套戥者；套汇者 0=g~ozEW&
arbitrary amount 临时款项 2o5Pbdel
arrangement 措施；安排；协定 jbrx)9Z+%
arrears 欠款 ^R;Qa#=2
arrears of pay 欠付薪酬 w+ MCOAB
arrears of revenue 逾期未收税款；逾期未收的帐项 cHr.7 w
articles of association 组织章程；组织细则；组织章程细则 $K-od3h4=
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 R>|)-"b( `
ascertainment of profit 确定利润 pXL@&]U+
"Asia Clear" “亚洲结算系统”
