allotment 分配；配股 $0~H ~ -
allotment notice 股份配售通知；配股通知 y O; r]`j0
allotment of shares 股份分配 yIC8Rl
allowable 可获宽免；免税的 d<r=f"
allowable business loss 可扣除的营业亏损 6-c3v
allowable expenses 可扣税的支出 \!Cix}}1
allowance 免税额；津贴；备抵；准备金 NTkGLD1e.
allowance for debts 债项的免税额 vd6Y'Zk|F6
allowance for depreciation by wear and tear 耗损折旧免税额 *$1M= $
allowance for funeral expenses 殡殓费的免税额 )
w tVFG
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~Pq1@
N>n
allowance for repairs and outgoings 修葺及支出方面的免税额 ^2rNty,nH
allowance to debtor 给债务人的津贴 B"ZW.jM aI
alteration of capital 资本更改 )7l+\t
alternate trustee 候补受托人 $6kVhE!;
amalgamation 合并 }(4 U7Ac
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 mEyJ
o|
ambit of charges 征税范围；收费范围 8D@H4O.
amended valuation 经修订的估值 rXPq'k'h#-
American Commodities Exchange 美国商品交易所 h y3j8?66
American Express Bank Limited 美国运通银行 G1=GzAd$5
American Stock Exchange 美国证券交易所 .$pW?C 3e
amortization 摊销 r BQFC 4L
amount due from banks 存放银行同业的款项 ]r8t^bqe
amount due from banks abroad 存放海外银行同业的款项 (LbAP9Zj#f
amount due from holding companies 控股公司欠款 +P:xB0Tm
D
amount due from local banks 存放本港银行同业的款项 <5
X?6*Qvr
amount due to banks 银行同业的存款 A[`c2v-hF
amount due to banks abroad 海外银行同业的存款 {/#^v?,
amount due to holding companies 控股公司存款 kv{uf$X*ve
amount due to local banks 本港银行同业的存款 YNyaz\L
amount due to outport banks 外埠银行同业的存款 Cgq/#2BM
amount for note issue 发行纸币的款额 3z';Zwz &X
amount of bond 担保契据的款额 ^ ]02)cK
amount of consideration 代价款额 pLjet~2}iJ
amount of contribution 供款数额 2#:/C:
amount of indebtedness 负债款额 Dvbrpn!sk
amount of principal of the loan 贷款本金额 G5a PjP
amount of rates chargeable 应征差饷数额 78zj C6}`
amount of share capital 股本额 `@1y|j:m
amount of sums assured 承保款额 7N9~ n EU
amount of variation 变动幅度 Ysbd4 rN
amount of vote 拨款数额 <
+I^K 7
amount payable 应付款额 =oQw?,eY
amount receivable 应收款额 RZ 4xR
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 u>SGa @R)
analysis 分析 _ZX"gH x
ancillary risk 附属风险 r!:W-Y%&#
annual account 周年帐目；周年帐目报表；年度决算；年结 d*Q:[RU f,
annual accounting date 年结日期 >oSN KE
annual allowance 每年免税额；年积金；年度津贴；年津 ` ]%\Y>(a}
annual balance 年度余额 Ww-%s9N<
annual disposable income 每年可动用收入
q/w<>u
annual estimates 周年预算 uTgBnv(
Y*
annual fee 年费 acr@erk
annual general meeting 周年大会 |TM&:4D]^
annual growth rate 年增率；每年增长率 Elth xj
annual long-term supplement 长期个案每年补助金 b Lag&c)
annual pensionable emolument 可供计算退休金的年薪 jR-DH]@y
annual report 年报 l}o d
W
Annual Report on the Consumer Price Index 《消费物价指数年报》 o (fZZ`6Y
annual return 周年报表；周年申报表；每年报税表格 Hbwjs?Vq?]
Annual Return Rules 《周年报表规则》 7xz~%xC.
annual review of consumer prices 每年消费物价回顾 _%^t[4)q
annual roll-forward basis 逐年延展方式 C/V{&/5w
annual salary 年薪 gSLwpIK%
annual statement 年度报表；年度决算表 o"J> MAD
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Y*nzOD$
annuitant 年金受益人 YF/@]6j
annuity 年金 8&snLOU
-Q
annuity contract 年金合约 vQf'lEFk
annuity on human life 人寿年金 P5M+usx
antecedent debt 先前的债项 {.F``2
ante-dated cheque 倒填日期支票 CY2DxP %
anticipated expenditure 预期开支 +W|
MAJtg
anticipated net profit 预期纯利 \bAsn 89O
anticipated revenue 预期收入 GB Oz,_pw
anti-inflation measure 反通货膨胀措施 ;4
. D%
anti-inflationary stance 反通货膨胀立场 ^,S
\-Uy9
apparent deficit 表面赤字 St/<\Y,wr
apparent financial solvency 表面偿债能力 &X0/7)*
"v
apparent partner 表面合伙人 Q|eRek
application for personal assessment 个人入息课税申请书 lOp/kGmn+
application of fund 资金应用 XgY( Vv
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 DF D5">g@
appointed actuary 委任精算师 FkJa+ZA
appointed auditor 委任核数师；委任审计师 T{=.mW^ x
appointed trustee 委任的受托人 mw}obblR
appointer 委任人 <jd S0YT
apportioned pro rata 按比例分摊 d b
U
apportionment 分配；分摊 *]G& pmMs
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ]:TX> X!
apportionment formula 分摊方程式 lS P{9L6
apportionment of estate duty 遗产税的分摊 etF?,^)h=g
appraisal 估价；评估 Fs_,RXW"
appreciable growth 可观增长 ( 8+ _~_
appreciable impact 显着影响 wqDRFZ1*P
appreciable increase 可观增长 /_~b~3
{u
appreciation 增值；升值 a(CZG IB
appreciation against other currencies 相对其他货币升值 4f,D3e%T|
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %8i A0t+
appreciation tax 增值税 -,j J{Y~
appropriation 拨款；拨用；拨付 _@D}2
appropriation account 拨款帐目 }D.?O,ue
Appropriation Bill 拨款法案 5 v IuH+ 0
appropriation-in-aid system 补助拨款办法 0^44${bA
approved assets 核准资产 wqo2iRql
approved basket stock 认可一篮子证券 rC] jz$sle
approved budget 核准预算 Y{y #us1
approved charitable donation 认可慈善捐款 5 r/QPJ<h
approved charitable institution 认可慈善机构 @ [_I|
approved currency 核准货币；认可货币 QI>yi&t
approved estimates 核准预算 SxXh
N
approved estimates of expenditure 核准开支预算 D[{p~x^
approved overseas insurer 核准海外保险人 |E @G sw
approved overseas trust company 核准海外信托公司 oQ!} @CaN|
approved pooled investment fund 核准汇集投资基金 9[5NnRv$P
approved provident fund scheme 认可公积金计划 EK. L>3
approved provision 核准拨款 M"F?'zTkJ
approved redeemable share 核准可赎回股份 %
o< &O(Y
approved regional stock 认可地区性证券 xD#PM |I
approved retirement scheme 认可退休金计划 [ANit0-~
approved subordinated loan 核准附属贷款 L]0+ u\(
arbitrage 套戥；套汇；套利 4@#1G* OO
arbitrageur 套戥者；套汇者 g=; rM8W
arbitrary amount 临时款项 &:L8; m
arrangement 措施；安排；协定 ZTd_EY0 q
arrears 欠款 OB3AZH$
arrears of pay 欠付薪酬 f
; |[
arrears of revenue 逾期未收税款；逾期未收的帐项 GN{\ccej
articles of association 组织章程；组织细则；组织章程细则 y5?T`ts,#
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 !Dkz6B*
ascertainment of profit 确定利润 y<PPO 6u7
"Asia Clear" “亚洲结算系统”
