allotment 分配；配股 e :C4 f
allotment notice 股份配售通知；配股通知 \[*q~95$v
allotment of shares 股份分配 I:UDEoQo
allowable 可获宽免；免税的 iy]?j$B$
allowable business loss 可扣除的营业亏损 $p$p C/:%
allowable expenses 可扣税的支出 ?~yJ7~3TS<
allowance 免税额；津贴；备抵；准备金 YV@efPy}n
allowance for debts 债项的免税额 jcBZ#|B7;
allowance for depreciation by wear and tear 耗损折旧免税额 '!,(G3
allowance for funeral expenses 殡殓费的免税额 've[Mx
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #reW)P>
allowance for repairs and outgoings 修葺及支出方面的免税额 $z 5kA9
allowance to debtor 给债务人的津贴 M:iH7K
alteration of capital 资本更改 {B6ywTK\ `
alternate trustee 候补受托人 6CW5ay_,
amalgamation 合并 QgQ$>
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 UEfY'%x
ambit of charges 征税范围；收费范围 uhp.Yv@c
amended valuation 经修订的估值 ;/JXn
American Commodities Exchange 美国商品交易所 kOq8zYU|
American Express Bank Limited 美国运通银行 #Q*V9kvU/H
American Stock Exchange 美国证券交易所 U F*R1{
amortization 摊销 Ud e ?[6
amount due from banks 存放银行同业的款项 WY!4^<|w"
amount due from banks abroad 存放海外银行同业的款项 ZrZ DyXL
amount due from holding companies 控股公司欠款 eR6vO5to
amount due from local banks 存放本港银行同业的款项 oVP r`]
amount due to banks 银行同业的存款 W-/V5 =?
amount due to banks abroad 海外银行同业的存款 R:R<Xt N`5
amount due to holding companies 控股公司存款 8Gnf_ lkI
amount due to local banks 本港银行同业的存款 k6RVP: V
amount due to outport banks 外埠银行同业的存款 g-"G Zi
amount for note issue 发行纸币的款额 .uxM&|0H
amount of bond 担保契据的款额 ;DR5?N/a
amount of consideration 代价款额 yTZ o4c "
amount of contribution 供款数额 !@N?0@$/
amount of indebtedness 负债款额 FOMJRq
amount of principal of the loan 贷款本金额 $AE5n >ZD$
amount of rates chargeable 应征差饷数额 ACZK]~Y'N*
amount of share capital 股本额 >!a- "
amount of sums assured 承保款额 a'd
lA da
amount of variation 变动幅度 w-LENdw
amount of vote 拨款数额 `.3@Ki~$#
amount payable 应付款额 ?2dI8bG
amount receivable 应收款额 . Y^cs+-o
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 L
G5_ \sY!
analysis 分析 h,]VWG
ancillary risk 附属风险 h& }i H
annual account 周年帐目；周年帐目报表；年度决算；年结 K5 BL4N
annual accounting date 年结日期 Q9xb7)G
annual allowance 每年免税额；年积金；年度津贴；年津 3JBXGT0gJ
annual balance 年度余额 e6J^J&`|4
annual disposable income 每年可动用收入 k ,k>w
#&
annual estimates 周年预算 x|G
:;{"+6
annual fee 年费 4nh=Dq[
annual general meeting 周年大会 /sT?p=[.
annual growth rate 年增率；每年增长率 m_@XoS
yxI
annual long-term supplement 长期个案每年补助金 +{V`{'
annual pensionable emolument 可供计算退休金的年薪 ~QxW^DGa7]
annual report 年报 DZnqCu"J
Annual Report on the Consumer Price Index 《消费物价指数年报》 +jF2 {"
annual return 周年报表；周年申报表；每年报税表格 ~ &N e
P
Annual Return Rules 《周年报表规则》 '@ Rk#=85Z
annual review of consumer prices 每年消费物价回顾 t H.L_< N
annual roll-forward basis 逐年延展方式 HG?+b
annual salary 年薪 yGAFQ|+
annual statement 年度报表；年度决算表 U&V u%+B
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 /WE\0bf
annuitant 年金受益人 mTxqcQc:7
annuity 年金 gBc
s
annuity contract 年金合约 7*K UM6z
annuity on human life 人寿年金 ,I x>.^|
antecedent debt 先前的债项 *q k7e[IP
ante-dated cheque 倒填日期支票 iRlZWgj4^
anticipated expenditure 预期开支 ]7
S f)
anticipated net profit 预期纯利 )E>yoUhN
anticipated revenue 预期收入 8B?U\cfa^
anti-inflation measure 反通货膨胀措施 >Bf3X&uS
anti-inflationary stance 反通货膨胀立场 js5VgP`
apparent deficit 表面赤字 /(51\RYkir
apparent financial solvency 表面偿债能力 Abt<23$h
apparent partner 表面合伙人 gK({InOP
application for personal assessment 个人入息课税申请书 sVw:d _ E
application of fund 资金应用 Y_+#|]=$B
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 1Z @sh>X|
appointed actuary 委任精算师 5:f!EMb
appointed auditor 委任核数师；委任审计师 jga \Ry=nw
appointed trustee 委任的受托人 vJ^~J2#5
appointer 委任人 }P.Z}n;Uj
apportioned pro rata 按比例分摊 M>p<1`t-&
apportionment 分配；分摊 ".(vR7u'
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >L2_k'uE+;
apportionment formula 分摊方程式 UgS`{&b36
apportionment of estate duty 遗产税的分摊 3-{BXht)
appraisal 估价；评估 4d PTrBQ?
appreciable growth 可观增长 ?{B5gaU9F
appreciable impact 显着影响 4Zwbu
appreciable increase 可观增长 Y'i yfn k
appreciation 增值；升值 6{1=3.CL
appreciation against other currencies 相对其他货币升值 0
h!Du| ?
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 fPUr O
appreciation tax 增值税 _r{H)}9
appropriation 拨款；拨用；拨付 n f 8V:y4
appropriation account 拨款帐目 Dn 0L%?_
Appropriation Bill 拨款法案 J *$%d1
appropriation-in-aid system 补助拨款办法 0ck3II
approved assets 核准资产 J#F5by%8
approved basket stock 认可一篮子证券 fP|[4 ku
approved budget 核准预算 J~]@#=,v
approved charitable donation 认可慈善捐款 =N\; ?eF(
approved charitable institution 认可慈善机构 hoqZb<:
approved currency 核准货币；认可货币 DMG~56cTO,
approved estimates 核准预算 s!/lQo5/
approved estimates of expenditure 核准开支预算 CMW4Zqau*
approved overseas insurer 核准海外保险人 l X+~; 94
approved overseas trust company 核准海外信托公司 bAZoi0LR
approved pooled investment fund 核准汇集投资基金 y T@Aj;X0v
approved provident fund scheme 认可公积金计划 o&E8<
e
approved provision 核准拨款 >U{iof<
approved redeemable share 核准可赎回股份 +yW D>PY(
approved regional stock 认可地区性证券 <Q9l'u]3$c
approved retirement scheme 认可退休金计划 rtJER?A
approved subordinated loan 核准附属贷款 },l
i'r#p
arbitrage 套戥；套汇；套利 ]wU/yc)e
arbitrageur 套戥者；套汇者 BA2"GJvfIA
arbitrary amount 临时款项 D0FX"BY7
arrangement 措施；安排；协定 K_)~&Cu*'
arrears 欠款 `K.C>68
arrears of pay 欠付薪酬 l1DJ<I 2
arrears of revenue 逾期未收税款；逾期未收的帐项 FDLo|aP/v
articles of association 组织章程；组织细则；组织章程细则 OVi < d
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 G^k'sgy.
ascertainment of profit 确定利润 <.n,:ir
"Asia Clear" “亚洲结算系统”
