allotment 分配；配股 KJSy7 F
allotment notice 股份配售通知；配股通知
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allotment of shares 股份分配 zg"ZXZ
allowable 可获宽免；免税的 Rznr 9L
allowable business loss 可扣除的营业亏损 O-Y E6u
allowable expenses 可扣税的支出 ^P szZ10T
allowance 免税额；津贴；备抵；准备金 q[g^[~WM#
allowance for debts 债项的免税额 YJ`> &AJ
allowance for depreciation by wear and tear 耗损折旧免税额 Jt][b
allowance for funeral expenses 殡殓费的免税额 7.-|3Wcg
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 7T78S&g
allowance for repairs and outgoings 修葺及支出方面的免税额
~C+T|
allowance to debtor 给债务人的津贴 =p:6u_@XWj
alteration of capital 资本更改 lPP7w`[ PA
alternate trustee 候补受托人 7 c7SU^h D
amalgamation 合并 S OJHw6
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 S8t9Ms:
k
ambit of charges 征税范围；收费范围 p !
1zhD
amended valuation 经修订的估值 SM?<woY=*
American Commodities Exchange 美国商品交易所
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American Express Bank Limited 美国运通银行 SY.V_O$l }
American Stock Exchange 美国证券交易所 +bU(-yRy5o
amortization 摊销 @m4d 4K@
amount due from banks 存放银行同业的款项 IYPI5qCR
amount due from banks abroad 存放海外银行同业的款项 #4?3OU#
amount due from holding companies 控股公司欠款 elQ44)TrQ
amount due from local banks 存放本港银行同业的款项 *2Kt e'+q
amount due to banks 银行同业的存款 K+H82$
#
amount due to banks abroad 海外银行同业的存款 ,P]{*uqGiB
amount due to holding companies 控股公司存款 |/ Z 4lcI
amount due to local banks 本港银行同业的存款 eS M!_2
amount due to outport banks 外埠银行同业的存款 n&lLC &dL
amount for note issue 发行纸币的款额 HH+XEM P/g
amount of bond 担保契据的款额 $@X,J2&
amount of consideration 代价款额 p+Xz9A"
amount of contribution 供款数额 hw1s^:|+2
amount of indebtedness 负债款额 Q&7Qht:ea:
amount of principal of the loan 贷款本金额 4l:+>U@KU
amount of rates chargeable 应征差饷数额 -lHJ\ =
amount of share capital 股本额 F{S.f1Bsp
amount of sums assured 承保款额 mJ HX
amount of variation 变动幅度 Rp1 OC
amount of vote 拨款数额 9i@*\Ada
amount payable 应付款额 dx# N) ?
amount receivable 应收款额 &x}JC/u]fd
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -\vq-n
analysis 分析 B L7%MvDQ
ancillary risk 附属风险 K7U<~f$OiN
annual account 周年帐目；周年帐目报表；年度决算；年结 GU9`;/
annual accounting date 年结日期 AkF 3F^
annual allowance 每年免税额；年积金；年度津贴；年津 gKnAw+u\
annual balance 年度余额 Iq9 +
annual disposable income 每年可动用收入 2]l*{l^ Bl
annual estimates 周年预算 lB3X1e9
annual fee 年费 Aka `L:k
annual general meeting 周年大会 Al?XJ C B@
annual growth rate 年增率；每年增长率 S<44{
oH
annual long-term supplement 长期个案每年补助金 #HML=qK~
annual pensionable emolument 可供计算退休金的年薪 .(krB% N
annual report 年报 -HOCxR
Annual Report on the Consumer Price Index 《消费物价指数年报》 #g
q3 e
annual return 周年报表；周年申报表；每年报税表格 am=56J$ig
Annual Return Rules 《周年报表规则》 K)n( U9#
annual review of consumer prices 每年消费物价回顾 W c nYD)
annual roll-forward basis 逐年延展方式 }v?{npEOt+
annual salary 年薪 i Jcl0)|
annual statement 年度报表；年度决算表 E y uc~[
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 IkupW|}rc
annuitant 年金受益人 8w$c j'
annuity 年金 W`KkuQ4cM
annuity contract 年金合约 `7NgQ*g.d/
annuity on human life 人寿年金 6eb5 q/
antecedent debt 先前的债项 @{j-B
IRZ0
ante-dated cheque 倒填日期支票 aw~OvnX E
anticipated expenditure 预期开支 $>+-=XMVB
anticipated net profit 预期纯利
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anticipated revenue 预期收入 *op7:o_
anti-inflation measure 反通货膨胀措施 cWm.']
anti-inflationary stance 反通货膨胀立场 D/U o?, >8
apparent deficit 表面赤字 $*tuv ?
apparent financial solvency 表面偿债能力 dK=BH=S2?X
apparent partner 表面合伙人 Z"P{/~HG
application for personal assessment 个人入息课税申请书 7+ c?eH
application of fund 资金应用 Z-WWp#b
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 y
jb
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appointed actuary 委任精算师 ivt\|
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appointed auditor 委任核数师；委任审计师 2)G ZU
appointed trustee 委任的受托人 M 3^p,[9r#
appointer 委任人 |^FDsJUN
apportioned pro rata 按比例分摊 r+
> 9O
apportionment 分配；分摊 y};qo'dlt
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 UHXlBH@
apportionment formula 分摊方程式 3>;U| |O
apportionment of estate duty 遗产税的分摊 _ TUw0:&
appraisal 估价；评估 ;e-iiC]PI
appreciable growth 可观增长 3b|.L
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appreciable impact 显着影响 )p&xpB(
appreciable increase 可观增长 ;DGp7f #9
appreciation 增值；升值 p<Zf ,F}
appreciation against other currencies 相对其他货币升值 |ek*wo
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Yd ]f}5F
appreciation tax 增值税 -5.>9+W8I
appropriation 拨款；拨用；拨付 m|p}Jf!
appropriation account 拨款帐目 :5;[Rg5
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Appropriation Bill 拨款法案 \2 W( >_ z
appropriation-in-aid system 补助拨款办法 3n
X7$ $X
approved assets 核准资产 j+ s8V-7(
approved basket stock 认可一篮子证券 K":- zS
approved budget 核准预算 YV0e)bf
approved charitable donation 认可慈善捐款 ^E>}A
approved charitable institution 认可慈善机构 =#8 J9
approved currency 核准货币；认可货币 <{e0 i
approved estimates 核准预算 0ro )e~_@*
approved estimates of expenditure 核准开支预算 brZ3T`p+.P
approved overseas insurer 核准海外保险人 d
;r y!X
approved overseas trust company 核准海外信托公司 IWTD>c).
approved pooled investment fund 核准汇集投资基金 5FzG_ w
approved provident fund scheme 认可公积金计划 594$X@ !v
approved provision 核准拨款 d
d8^V_Kx
approved redeemable share 核准可赎回股份 I4u'b?*
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approved regional stock 认可地区性证券 1w?X~VZAX
approved retirement scheme 认可退休金计划 !iIT
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approved subordinated loan 核准附属贷款 UGl}=hwKkG
arbitrage 套戥；套汇；套利 P^+Og_$
arbitrageur 套戥者；套汇者 NH4EsV]
arbitrary amount 临时款项 3&_(D)+
arrangement 措施；安排；协定 t'~:me!
arrears 欠款 0!xD+IA!8
arrears of pay 欠付薪酬 DAJh 9I
arrears of revenue 逾期未收税款；逾期未收的帐项
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articles of association 组织章程；组织细则；组织章程细则 Ii SO {
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 S tn[M|
ascertainment of profit 确定利润 <4^a (Zh
"Asia Clear" “亚洲结算系统”
