allotment 分配；配股 t" /q]G5
allotment notice 股份配售通知；配股通知 |64~ K\X
allotment of shares 股份分配 W#WV fr
allowable 可获宽免；免税的 0T5L _%c
allowable business loss 可扣除的营业亏损 s>n)B^64W
allowable expenses 可扣税的支出 n3
r3"~i
allowance 免税额；津贴；备抵；准备金 >%8KK|V{
allowance for debts 债项的免税额 _D(rI#q
allowance for depreciation by wear and tear 耗损折旧免税额 bY QRB
i
allowance for funeral expenses 殡殓费的免税额 Ffta](Z;
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 H@8sNV/u
allowance for repairs and outgoings 修葺及支出方面的免税额 A` o8'+`C
allowance to debtor 给债务人的津贴 *w0%d1
alteration of capital 资本更改 L"*/:$EJL.
alternate trustee 候补受托人 2{G:=U
amalgamation 合并 (|1A?@sJ#h
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _?0}<k Q&
ambit of charges 征税范围；收费范围 )*x6 FfTUd
amended valuation 经修订的估值 i3'9>" `
American Commodities Exchange 美国商品交易所 XaPV9 4
American Express Bank Limited 美国运通银行 ' o>B'$
American Stock Exchange 美国证券交易所 q 2:6QM&
amortization 摊销 !L N?PKJ
amount due from banks 存放银行同业的款项 h/hm lnOQl
amount due from banks abroad 存放海外银行同业的款项 tQYM &6g
amount due from holding companies 控股公司欠款 _1 !OlQ
amount due from local banks 存放本港银行同业的款项 RMWHN:9
amount due to banks 银行同业的存款 p /@smke
amount due to banks abroad 海外银行同业的存款 !6>~?gNd
amount due to holding companies 控股公司存款 G.d TvLv
amount due to local banks 本港银行同业的存款 6 EC*
amount due to outport banks 外埠银行同业的存款 M>ruKHipFE
amount for note issue 发行纸币的款额 3c6b6
amount of bond 担保契据的款额 0eu$ W
amount of consideration 代价款额 $ Kncvu
amount of contribution 供款数额 TXvI4"&
amount of indebtedness 负债款额 Jk=I^%~
amount of principal of the loan 贷款本金额 MC:@U~}6
amount of rates chargeable 应征差饷数额 A=
'N=^Pm
amount of share capital 股本额 @{tz:f
amount of sums assured 承保款额 iq( E'`d
amount of variation 变动幅度 .-oxb,/
amount of vote 拨款数额 3e;^/kf<9
amount payable 应付款额 v4c [(&
amount receivable 应收款额 [d IXR
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X1-'COQS%&
analysis 分析 `q*M4 ,
ancillary risk 附属风险 P&ptJtNg
annual account 周年帐目；周年帐目报表；年度决算；年结 }"PU%
+J
annual accounting date 年结日期 ?3zc=J"t
annual allowance 每年免税额；年积金；年度津贴；年津 ah0`KxO]
annual balance 年度余额 EL 8<U
annual disposable income 每年可动用收入
+:!7L= N#
annual estimates 周年预算 !()$8
annual fee 年费 4UvZ)^r
annual general meeting 周年大会 [b>Fn%y
annual growth rate 年增率；每年增长率 cacr=iX
annual long-term supplement 长期个案每年补助金 KZ
;k)O.Ov
annual pensionable emolument 可供计算退休金的年薪 _ff`y
annual report 年报 VZymM< O
Annual Report on the Consumer Price Index 《消费物价指数年报》 IIF] /
Ek]
annual return 周年报表；周年申报表；每年报税表格 J1I ;Jgql(
Annual Return Rules 《周年报表规则》 Za3]d+q
m
annual review of consumer prices 每年消费物价回顾 v>Yb/{ A
annual roll-forward basis 逐年延展方式 EGzzHIZ`!
annual salary 年薪 *|C^=*j9
annual statement 年度报表；年度决算表 4N zwE(
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 au+kNF|Q
annuitant 年金受益人 ``Dq
annuity 年金 evAM
J =
annuity contract 年金合约 p
&bROuw<T
annuity on human life 人寿年金 6S*e xw
antecedent debt 先前的债项 IsM}' .
ante-dated cheque 倒填日期支票 wq(7|!Eix
anticipated expenditure 预期开支 N OiN^::m
anticipated net profit 预期纯利 4@n1 Uk
anticipated revenue 预期收入 q6S XWT'Sa
anti-inflation measure 反通货膨胀措施 w2Jf^pR
anti-inflationary stance 反通货膨胀立场 &d+Kg 0 :
apparent deficit 表面赤字 Dhw(#{N
apparent financial solvency 表面偿债能力 m)v"3ib
apparent partner 表面合伙人 UA8GL D9
application for personal assessment 个人入息课税申请书 qx8fRIK%
application of fund 资金应用 _w/EP
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 PQ
nF
appointed actuary 委任精算师 ,)J
u [
appointed auditor 委任核数师；委任审计师 E.ly#2 ?
appointed trustee 委任的受托人 l(u.I2^o
appointer 委任人 UAFwi%@!-q
apportioned pro rata 按比例分摊 7;sj%U^'l
apportionment 分配；分摊 =;3Sx::=
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 L,`Lggq-
apportionment formula 分摊方程式 Hl/
QnI!
apportionment of estate duty 遗产税的分摊 Hh-+/sO~"
appraisal 估价；评估 wF,U E _
appreciable growth 可观增长 0Lc9M-Lg
appreciable impact 显着影响 cc&axc7I
appreciable increase 可观增长 X ;B\Kj`n
appreciation 增值；升值 "B4;,+4kR
appreciation against other currencies 相对其他货币升值 +!z{5:
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 V |/NB
appreciation tax 增值税 E4W -hq~
appropriation 拨款；拨用；拨付 [16cFqD
appropriation account 拨款帐目 RwPN gRF
Appropriation Bill 拨款法案 8x8 uo
appropriation-in-aid system 补助拨款办法 Nz+9 49X
approved assets 核准资产 wztA3ZL*W1
approved basket stock 认可一篮子证券 8V)^R(\;
approved budget 核准预算 zj` v?#ET
approved charitable donation 认可慈善捐款 v<OJ69J
approved charitable institution 认可慈善机构 sz
{e''q
approved currency 核准货币；认可货币 pr#z=vqH
approved estimates 核准预算 "
'6;/N
approved estimates of expenditure 核准开支预算 jbu8~\"
approved overseas insurer 核准海外保险人 t!x5 fNo)
approved overseas trust company 核准海外信托公司 fX.>9H[w@~
approved pooled investment fund 核准汇集投资基金 f3{MvAy[
approved provident fund scheme 认可公积金计划 MHai%E
approved provision 核准拨款 [}8|R0KF
approved redeemable share 核准可赎回股份 ("+}=*?OF3
approved regional stock 认可地区性证券 7L@K _ZJ
approved retirement scheme 认可退休金计划 /.i.TQ]
approved subordinated loan 核准附属贷款
Tekfw
arbitrage 套戥；套汇；套利 .J.-Mm` .
arbitrageur 套戥者；套汇者 ;3: q?&
arbitrary amount 临时款项 Eu-RNrYh#
arrangement 措施；安排；协定 }!/$
M\w
arrears 欠款 Bj}^\Pc;}
arrears of pay 欠付薪酬 dBe `p5Z
arrears of revenue 逾期未收税款；逾期未收的帐项 xY U .D+RY
articles of association 组织章程；组织细则；组织章程细则 0B&Y ]*
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 4Hn`' +b
ascertainment of profit 确定利润 >teO m?@U
"Asia Clear" “亚洲结算系统”
