allotment 分配；配股 %vjLw`
allotment notice 股份配售通知；配股通知 hLy D#XCFA
allotment of shares 股份分配 >[ r
TUn;
allowable 可获宽免；免税的 =`f6@4H
allowable business loss 可扣除的营业亏损 8*rd`k1 |g
allowable expenses 可扣税的支出 4q"x| }a
allowance 免税额；津贴；备抵；准备金 ]:CU.M1
allowance for debts 债项的免税额 {@1C,8n;
allowance for depreciation by wear and tear 耗损折旧免税额 wB6 ILTu1
allowance for funeral expenses 殡殓费的免税额 OhmKjY/}
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 BJI}gm2y
allowance for repairs and outgoings 修葺及支出方面的免税额 Ue:'55
allowance to debtor 给债务人的津贴 lv_|ws
alteration of capital 资本更改 [6@{^
alternate trustee 候补受托人 S<"M5e
amalgamation 合并 q\Cg2[nn2
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 WvG0hts=[
ambit of charges 征税范围；收费范围 pk
jf5DWp
amended valuation 经修订的估值 8 2% ~WQnS
American Commodities Exchange 美国商品交易所 0-H! \
IB
American Express Bank Limited 美国运通银行 e)dPv: oK3
American Stock Exchange 美国证券交易所 v?zA86d_
amortization 摊销 (are2!Oq
amount due from banks 存放银行同业的款项
70p1&Y7or
amount due from banks abroad 存放海外银行同业的款项 )ndcBwQc"
amount due from holding companies 控股公司欠款 KlMrM% ;y
amount due from local banks 存放本港银行同业的款项 9-;ujl?{
amount due to banks 银行同业的存款 k9j_#\E[
amount due to banks abroad 海外银行同业的存款 hC ^|
amount due to holding companies 控股公司存款 ?bc -?<Xk
amount due to local banks 本港银行同业的存款 BKDs3?&
amount due to outport banks 外埠银行同业的存款 +TW9BU'a^
amount for note issue 发行纸币的款额 QFOmnb Jg
amount of bond 担保契据的款额
7;dTQ.%n
amount of consideration 代价款额 r
j qX|
amount of contribution 供款数额 9] /xAsD
amount of indebtedness 负债款额 k CkSu-
amount of principal of the loan 贷款本金额 $ m vcqn;
amount of rates chargeable 应征差饷数额 (vm &&a@
amount of share capital 股本额 hzIP ?0^E
amount of sums assured 承保款额 " , c1z\
amount of variation 变动幅度 O $jj&
amount of vote 拨款数额 V{17iRflf
amount payable 应付款额 F&US-ce:M
amount receivable 应收款额 70NQ9*AAy
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 dkTj
KV
analysis 分析 H.EgL@;mb
ancillary risk 附属风险 [(v?Z`cX\
annual account 周年帐目；周年帐目报表；年度决算；年结 ]
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annual accounting date 年结日期 v3|-eWet^
annual allowance 每年免税额；年积金；年度津贴；年津 yidUtSv=,
annual balance 年度余额 ^)ouL25Z*2
annual disposable income 每年可动用收入
nU]n]gd
annual estimates 周年预算 Wz)O,X^
annual fee 年费 !mNXPqnN
annual general meeting 周年大会 V4cCu~(3;~
annual growth rate 年增率；每年增长率 $0WO
4C%M
annual long-term supplement 长期个案每年补助金 8 wGq:@# =
annual pensionable emolument 可供计算退休金的年薪 X|+ o4R?
annual report 年报 n<
UuVu
Annual Report on the Consumer Price Index 《消费物价指数年报》 1e`/N+6u
annual return 周年报表；周年申报表；每年报税表格 y SP1,xq
Annual Return Rules 《周年报表规则》 {awv= s
annual review of consumer prices 每年消费物价回顾 R?"sM<3`e
annual roll-forward basis 逐年延展方式 i
oX [g
annual salary 年薪 b%`^KEvwfo
annual statement 年度报表；年度决算表 yl| ?+
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 #m_3l s}W$
annuitant 年金受益人 ]v=*WK
annuity 年金 +2%ih !
annuity contract 年金合约 4;anoqiG\
annuity on human life 人寿年金 OiI [w8
antecedent debt 先前的债项 i0`<`qSQh
ante-dated cheque 倒填日期支票 oBZ\mk L
anticipated expenditure 预期开支 }{>)2S
anticipated net profit 预期纯利 O@;
; GJ
anticipated revenue 预期收入 b&:>v9
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anti-inflation measure 反通货膨胀措施 -dXlGO D+C
anti-inflationary stance 反通货膨胀立场 5\RTy}w3x
apparent deficit 表面赤字 r':wq
apparent financial solvency 表面偿债能力 Jt79M(Hp!
apparent partner 表面合伙人 d-e6hI 4b
application for personal assessment 个人入息课税申请书 u C{qaMQ
application of fund 资金应用 w,hl<=:(FB
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 -2NXQ+m ;
appointed actuary 委任精算师 >B)&mC$$S
appointed auditor 委任核数师；委任审计师 hdky:2^3
appointed trustee 委任的受托人 &R $6d G4
appointer 委任人 h2kb a6rwk
apportioned pro rata 按比例分摊 f,Q oA
apportionment 分配；分摊 GE;S5 X]X
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 GT$.#};u
apportionment formula 分摊方程式 H;('h#=cD
apportionment of estate duty 遗产税的分摊 6H+'ezM
appraisal 估价；评估 zTtn`j$
appreciable growth 可观增长 cM&5SyxiuE
appreciable impact 显着影响 BJ GL &N
appreciable increase 可观增长 7!%/vO0m
appreciation 增值；升值 `Y
Hn L4
appreciation against other currencies 相对其他货币升值 7.7aHt0
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 B|%(0j8
appreciation tax 增值税 ^)$
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appropriation 拨款；拨用；拨付 ~) !yl. H
appropriation account 拨款帐目 oNW.-g NT
Appropriation Bill 拨款法案 bI~ R6o
appropriation-in-aid system 补助拨款办法 }^|g|xl!
approved assets 核准资产 >< <(6
approved basket stock 认可一篮子证券 )8`7i{F
approved budget 核准预算 HgH\2QL3&
approved charitable donation 认可慈善捐款 { +d](+$
approved charitable institution 认可慈善机构 =T_E]>FF9
approved currency 核准货币；认可货币 `SDpOqfIrP
approved estimates 核准预算 Z)
nB
approved estimates of expenditure 核准开支预算 ITcgp K6k
approved overseas insurer 核准海外保险人 CPJ8G}4
approved overseas trust company 核准海外信托公司 R]{zGFnx
approved pooled investment fund 核准汇集投资基金 !,D7L6 N
approved provident fund scheme 认可公积金计划 F@m]Imn5Dx
approved provision 核准拨款 )`,|| sQ
approved redeemable share 核准可赎回股份 pib i#
approved regional stock 认可地区性证券 [bE-Uu7q5P
approved retirement scheme 认可退休金计划 h"~i&T
h
approved subordinated loan 核准附属贷款 MW^(
arbitrage 套戥；套汇；套利 M ::
arbitrageur 套戥者；套汇者 Ew
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arbitrary amount 临时款项
b&q!uFP
arrangement 措施；安排；协定 r Ga@!^hk
arrears 欠款 _=%F6}TE
arrears of pay 欠付薪酬 w'Y(doY ,
arrears of revenue 逾期未收税款；逾期未收的帐项 ^\<nOzU?
articles of association 组织章程；组织细则；组织章程细则 12 {F
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 z1dSZ0NoA
ascertainment of profit 确定利润 4XL$I*;4
"Asia Clear" “亚洲结算系统”
