allotment 分配；配股 Y$>NsgQn6
allotment notice 股份配售通知；配股通知 WOn< JCh]
allotment of shares 股份分配 /wEl\Kx
allowable 可获宽免；免税的 (nO2+@ !
allowable business loss 可扣除的营业亏损 {F wvuk
allowable expenses 可扣税的支出 xS UpVK
allowance 免税额；津贴；备抵；准备金 gM&O dT+i
allowance for debts 债项的免税额 EmaS/]X[
allowance for depreciation by wear and tear 耗损折旧免税额 &?y@`',a0{
allowance for funeral expenses 殡殓费的免税额 gIrbOMQ7
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 (-$ 5YKm
allowance for repairs and outgoings 修葺及支出方面的免税额 nl}L T/N
allowance to debtor 给债务人的津贴 JOG- i
alteration of capital 资本更改 @&G} '6vF!
alternate trustee 候补受托人 ftpPrtaP
amalgamation 合并 p0W < K
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 m!KEK\5M?
ambit of charges 征税范围；收费范围 %T$>E7] !
amended valuation 经修订的估值 b_`h2dUq
American Commodities Exchange 美国商品交易所 .u\$wJ9Ai
American Express Bank Limited 美国运通银行 d
;<'2 8A
American Stock Exchange 美国证券交易所 E
G+/2o+W
amortization 摊销
G%k&|
amount due from banks 存放银行同业的款项 d-b<_k{p
amount due from banks abroad 存放海外银行同业的款项 gbYM1guiD
amount due from holding companies 控股公司欠款 +F q_w
amount due from local banks 存放本港银行同业的款项 <lR:^M[v5<
amount due to banks 银行同业的存款 Lxv;[2XsW)
amount due to banks abroad 海外银行同业的存款 adu6`2 *$
amount due to holding companies 控股公司存款 C&Q
t*V#,
amount due to local banks 本港银行同业的存款 5wW5
n5YS
amount due to outport banks 外埠银行同业的存款 H
~3.F
amount for note issue 发行纸币的款额 @?e~l:g})g
amount of bond 担保契据的款额 EC5 = 2w<
amount of consideration 代价款额 l$1 ?@l$j
amount of contribution 供款数额 {96MfhkeBv
amount of indebtedness 负债款额 4
. c 1
amount of principal of the loan 贷款本金额 -BP10-V
amount of rates chargeable 应征差饷数额 $}vzBuWHwN
amount of share capital 股本额 sCw>J#@2>
amount of sums assured 承保款额 OD7^*
j(p`
amount of variation 变动幅度 EUs9BJFP
amount of vote 拨款数额 2FaCrc/
amount payable 应付款额
ilQ}{ p6I
amount receivable 应收款额 L4 B/
g)K
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 eCR^$z=c
analysis 分析 . q
-: 3b
ancillary risk 附属风险 HI{q#
annual account 周年帐目；周年帐目报表；年度决算；年结 I4% kYp ]
annual accounting date 年结日期
b-/QZvg
annual allowance 每年免税额；年积金；年度津贴；年津 S'^
q
annual balance 年度余额 ,,G"EF0A
annual disposable income 每年可动用收入 u=Ik&^v
Wq
annual estimates 周年预算 1#c Tk
annual fee 年费 ;_SSR8uHv
annual general meeting 周年大会
3#$X
annual growth rate 年增率；每年增长率 } r(b:}DN
annual long-term supplement 长期个案每年补助金 %\,9S`0
annual pensionable emolument 可供计算退休金的年薪 OS`jttU@
annual report 年报 ) V~=B]
Annual Report on the Consumer Price Index 《消费物价指数年报》 [uGsF0#e
annual return 周年报表；周年申报表；每年报税表格 @Ol (:{<
Annual Return Rules 《周年报表规则》 u;
KM[FmK
annual review of consumer prices 每年消费物价回顾 - a@e28Y
annual roll-forward basis 逐年延展方式 /0qb Rk i
annual salary 年薪 pTi7Xy!Cw
annual statement 年度报表；年度决算表 `B"sy8}x
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 a(6h`GHo
annuitant 年金受益人 I;"pPJ3G
annuity 年金 q=->) &D%
annuity contract 年金合约 [u!n=ev
annuity on human life 人寿年金 {|>Wwa2e
antecedent debt 先前的债项 deaB_cjdI
ante-dated cheque 倒填日期支票 ^CLQs;zXE
anticipated expenditure 预期开支 p%meuWV%5
anticipated net profit 预期纯利 g(tVghHxt$
anticipated revenue 预期收入 izcaWt3 a
anti-inflation measure 反通货膨胀措施 v=ii S}s
anti-inflationary stance 反通货膨胀立场 ]w>o=<?b
apparent deficit 表面赤字 1xEO YM)
apparent financial solvency 表面偿债能力 UA*VqK)Y
apparent partner 表面合伙人 O=+$X Pa|
application for personal assessment 个人入息课税申请书 1|4,jm $
application of fund 资金应用 q 0F6MAXj
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 P~{8L.w!>W
appointed actuary 委任精算师 -_Z 4)"k
appointed auditor 委任核数师；委任审计师 N8pL2y:R[P
appointed trustee 委任的受托人 -GFZFi
appointer 委任人 YX-~?Pl
apportioned pro rata 按比例分摊 `W Xlq#:K
apportionment 分配；分摊 YhV<.2^k
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 R)k\
apportionment formula 分摊方程式 T 'c39
apportionment of estate duty 遗产税的分摊 wjl )yo$z
appraisal 估价；评估 @~$"&B
appreciable growth 可观增长 }r@dZ Bp:
appreciable impact 显着影响 e^\e;>Dh>
appreciable increase 可观增长 M{5AQzvs
appreciation 增值；升值 jG7PT66>;
appreciation against other currencies 相对其他货币升值 KWY _eY_|
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :sg}e
appreciation tax 增值税 mTI`^e
appropriation 拨款；拨用；拨付 ?v
M9
!
appropriation account 拨款帐目 J?3/L&seA
Appropriation Bill 拨款法案 :K^J bQ
appropriation-in-aid system 补助拨款办法 b v_ UroTr
approved assets 核准资产 9r]|P}yuS
approved basket stock 认可一篮子证券 8 -x-?7
approved budget 核准预算 -&Xv,:'?
approved charitable donation 认可慈善捐款 0pMN@
Cz6
approved charitable institution 认可慈善机构 Oq.ss!/z
approved currency 核准货币；认可货币 =J]WVA,GqA
approved estimates 核准预算 ]w6Q? %'9
approved estimates of expenditure 核准开支预算 .c-a$39
approved overseas insurer 核准海外保险人 U)bv,{-q
approved overseas trust company 核准海外信托公司 oV :oc,
approved pooled investment fund 核准汇集投资基金 HCN/|z1Xq
approved provident fund scheme 认可公积金计划 viAAb
approved provision 核准拨款 W#<1504ip
approved redeemable share 核准可赎回股份 r+Ki`HD%
approved regional stock 认可地区性证券 '3672wF /
approved retirement scheme 认可退休金计划 O,B\|pd2
approved subordinated loan 核准附属贷款 t 6nRg
arbitrage 套戥；套汇；套利 ac l<dY6
arbitrageur 套戥者；套汇者 Y/.C+wW2
arbitrary amount 临时款项 y,nmPX?]n
arrangement 措施；安排；协定 A0)^ I:&
arrears 欠款 :_R:>n9 p
arrears of pay 欠付薪酬 g.Xk6"k O
arrears of revenue 逾期未收税款；逾期未收的帐项 n6% `
articles of association 组织章程；组织细则；组织章程细则 hU#e\L 7
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 sWYnoRxu
ascertainment of profit 确定利润 S\TXx79PhC
"Asia Clear" “亚洲结算系统”
