allotment 分配；配股 zA+~7;7E
allotment notice 股份配售通知；配股通知 :1XtvH
allotment of shares 股份分配 9Y>8= #.c
allowable 可获宽免；免税的 DrnJ;Hi"
allowable business loss 可扣除的营业亏损 mC?i}+4>4R
allowable expenses 可扣税的支出 N>(g?A;
Z+
allowance 免税额；津贴；备抵；准备金 ay "'#[
allowance for debts 债项的免税额 P `s
allowance for depreciation by wear and tear 耗损折旧免税额 bl _ H4
allowance for funeral expenses 殡殓费的免税额 "YdEE\
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @/ZF` :
allowance for repairs and outgoings 修葺及支出方面的免税额 9 % l%
allowance to debtor 给债务人的津贴 aL J(?8M@
alteration of capital 资本更改 oAWzYu(v
alternate trustee 候补受托人
+
dA ,P\
amalgamation 合并 SS`qJZ|w
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 E0%~! b
ambit of charges 征税范围；收费范围
PP:(EN1
amended valuation 经修订的估值 qd8 n2f
American Commodities Exchange 美国商品交易所 1]IQg;q
American Express Bank Limited 美国运通银行 "&+"@ <
American Stock Exchange 美国证券交易所 OGl$W>w1
amortization 摊销 qd"_Wu6aF=
amount due from banks 存放银行同业的款项 ;nC.fBu
amount due from banks abroad 存放海外银行同业的款项 '47P|t
amount due from holding companies 控股公司欠款 upj]6f"(
amount due from local banks 存放本港银行同业的款项 :qChMU|Y6
amount due to banks 银行同业的存款 / Q~gU<
amount due to banks abroad 海外银行同业的存款 HB
Iip?
amount due to holding companies 控股公司存款 % IC73?
amount due to local banks 本港银行同业的存款 /U o
y/}!
amount due to outport banks 外埠银行同业的存款 K\XH4kic
amount for note issue 发行纸币的款额 6[ OzU2nB
amount of bond 担保契据的款额 ^Y-]*8;]
amount of consideration 代价款额 G8Nt
8 U~
amount of contribution 供款数额 Y0 D}g3`
amount of indebtedness 负债款额 /mp*>sNr6
amount of principal of the loan 贷款本金额 \(t@1]&jw
amount of rates chargeable 应征差饷数额 3 %.#}O,(
amount of share capital 股本额 DJgTA]$&
amount of sums assured 承保款额 [<'-yQ{l\
amount of variation 变动幅度 5@^ dgq
amount of vote 拨款数额 u%~igt@x
amount payable 应付款额 M33_ja +L
amount receivable 应收款额 ~z" = G5|
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <dW]\h?)
analysis 分析 ,
V*%V;
ancillary risk 附属风险 vN3Zr34
annual account 周年帐目；周年帐目报表；年度决算；年结 ^ "J8r W6[
annual accounting date 年结日期 sP^R/z|Y
annual allowance 每年免税额；年积金；年度津贴；年津 t3dlS`O
annual balance 年度余额 5]M>8ll
annual disposable income 每年可动用收入 *N{emwIq
annual estimates 周年预算 gi 0W;q
annual fee 年费 [HCAmnb
annual general meeting 周年大会 &QhX1dT+
annual growth rate 年增率；每年增长率 B '^:'uG
annual long-term supplement 长期个案每年补助金 6oF 7:lt
annual pensionable emolument 可供计算退休金的年薪 K_K5'2dE
annual report 年报 e["2QIOe
Annual Report on the Consumer Price Index 《消费物价指数年报》 SPp#f~%m
annual return 周年报表；周年申报表；每年报税表格 kWdi59 5
Annual Return Rules 《周年报表规则》 /4 xki_}
annual review of consumer prices 每年消费物价回顾 J!:SPQ
annual roll-forward basis 逐年延展方式 'Ysx=
annual salary 年薪 0_CN/5F
annual statement 年度报表；年度决算表 ,=l7: n
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
ss5 m/i7
annuitant 年金受益人 Yv:55+ e!|
annuity 年金 ,\qs4&
annuity contract 年金合约 :O(^w}sle
annuity on human life 人寿年金 JwJ7=P=c
antecedent debt 先前的债项 c+2FC@q{l
ante-dated cheque 倒填日期支票 F^hBtfz
anticipated expenditure 预期开支 :>+s0~
anticipated net profit 预期纯利 -%L6#4m4o
anticipated revenue 预期收入 f%V4pzOc"
anti-inflation measure 反通货膨胀措施 8=]Tr3
anti-inflationary stance 反通货膨胀立场 6P';DB
apparent deficit 表面赤字 h[ PYP5{L
apparent financial solvency 表面偿债能力 3Kn_mL3V-
apparent partner 表面合伙人 9;veuX#(
application for personal assessment 个人入息课税申请书 )
n ,P"0
application of fund 资金应用 9Lr'YRl[W
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 &gjF4~W]
appointed actuary 委任精算师 ?:w1je7
appointed auditor 委任核数师；委任审计师 x:nKfY5
appointed trustee 委任的受托人 j\m_o% 4
appointer 委任人 4fe7U=# ;Y
apportioned pro rata 按比例分摊 '3?\K3S4i
apportionment 分配；分摊 } Q";aU0^
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @'|)~,"bx
apportionment formula 分摊方程式 h(5P(` M
apportionment of estate duty 遗产税的分摊 Ntbg`LGf'!
appraisal 估价；评估 0Q^Ikiv
appreciable growth 可观增长 _r2J7&
appreciable impact 显着影响 {RF-sqce
appreciable increase 可观增长 &8z[`JW,T
appreciation 增值；升值 Ps 8%J;
appreciation against other currencies 相对其他货币升值 e#E2>Bj;
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 9 -rNw?7
appreciation tax 增值税 O9r>E3-q
appropriation 拨款；拨用；拨付 7PkJ-JBA
appropriation account 拨款帐目 Mb]rY>B4
Appropriation Bill 拨款法案 D_x +:1(
appropriation-in-aid system 补助拨款办法 z(H^..<!5
approved assets 核准资产 3mOt W %Hl
approved basket stock 认可一篮子证券 KG=h&
approved budget 核准预算 Yh>
]-SCw
approved charitable donation 认可慈善捐款 =MvjLh" s
approved charitable institution 认可慈善机构 I6Ce_|n
?k
approved currency 核准货币；认可货币 $H-!j%hV
approved estimates 核准预算 [/X4"D-uOK
approved estimates of expenditure 核准开支预算 [w -l?
approved overseas insurer 核准海外保险人 >$ e9igwe
approved overseas trust company 核准海外信托公司 A]DTUdL
approved pooled investment fund 核准汇集投资基金 0fYj4`4=n
approved provident fund scheme 认可公积金计划 S*n@81Z
approved provision 核准拨款 ,13Lq-
approved redeemable share 核准可赎回股份 k70|'* Kh
approved regional stock 认可地区性证券 *<J*S#]
approved retirement scheme 认可退休金计划 J
2^'Xj_V
approved subordinated loan 核准附属贷款 qs QNjt
arbitrage 套戥；套汇；套利 Yc'kvj)_M
arbitrageur 套戥者；套汇者 ~I} &V T
arbitrary amount 临时款项 SGe^ogO "v
arrangement 措施；安排；协定 ~t~- A,1
arrears 欠款 h}xeChw]
arrears of pay 欠付薪酬 rp0ZvEX
arrears of revenue 逾期未收税款；逾期未收的帐项 d ,=r 9.
articles of association 组织章程；组织细则；组织章程细则 }6@pJ G
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 K=,F#kn
ascertainment of profit 确定利润 X #e1KZ
"Asia Clear" “亚洲结算系统”
