allotment 分配；配股 nw#AK td@x
allotment notice 股份配售通知；配股通知 =R Z PDu
allotment of shares 股份分配
+hX =
allowable 可获宽免；免税的 2vhP'?;K
allowable business loss 可扣除的营业亏损 qJ2Z5
allowable expenses 可扣税的支出 (xKypc+j
allowance 免税额；津贴；备抵；准备金 AMAS h*
allowance for debts 债项的免税额 &PMfAo^
allowance for depreciation by wear and tear 耗损折旧免税额 4iZg2"[D
allowance for funeral expenses 殡殓费的免税额 Uy*d@vU9c
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #XG3{MGX[
allowance for repairs and outgoings 修葺及支出方面的免税额 /qMiv7m~Q
allowance to debtor 给债务人的津贴 PjXiYc&
alteration of capital 资本更改 *!E~4z=
alternate trustee 候补受托人 `P <#kt
amalgamation 合并 cc>b#&s
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 k~I ]Y,
ambit of charges 征税范围；收费范围 w#ZzmO
amended valuation 经修订的估值 8(\J~I[ ^
American Commodities Exchange 美国商品交易所
j-VwY/X
American Express Bank Limited 美国运通银行 ; 6PRi/@
American Stock Exchange 美国证券交易所 1Oq VV? oz
amortization 摊销 IZ iS3
amount due from banks 存放银行同业的款项 /t ! 5||G
amount due from banks abroad 存放海外银行同业的款项 q8n@ fi6
amount due from holding companies 控股公司欠款 Ep:hObWG)
amount due from local banks 存放本港银行同业的款项 <4< y
amount due to banks 银行同业的存款 pvb&vtp
amount due to banks abroad 海外银行同业的存款 <P/odpmc
amount due to holding companies 控股公司存款 ;?q}98-2
amount due to local banks 本港银行同业的存款 ,k*%=TF7N
amount due to outport banks 外埠银行同业的存款 E "
>`
amount for note issue 发行纸币的款额 kR:kn:
amount of bond 担保契据的款额 ijvDFyN>
amount of consideration 代价款额 wLb:FB2
amount of contribution 供款数额 lrL:G[rt
amount of indebtedness 负债款额 sv!v`zh
amount of principal of the loan 贷款本金额 <Q"G
aqZ
amount of rates chargeable 应征差饷数额 2. =u '
amount of share capital 股本额 ]mz '(t
amount of sums assured 承保款额 NHe)$%a=H
amount of variation 变动幅度 g'{?j~g
amount of vote 拨款数额 "K$c 9Z
8
amount payable 应付款额 X6_
RlV]Sk
amount receivable 应收款额 B}. :7,/0
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 BkPt 1i
analysis 分析 }q'IY :r
ancillary risk 附属风险 Dsn=fht
annual account 周年帐目；周年帐目报表；年度决算；年结 uqU&k@
annual accounting date 年结日期 sC.r$K+ k5
annual allowance 每年免税额；年积金；年度津贴；年津 O[{/P:a
annual balance 年度余额 # s
BL E
annual disposable income 每年可动用收入 4]$OO'
annual estimates 周年预算 r :$*pC&{
annual fee 年费 nnvS.s`O
annual general meeting 周年大会 >)G [ww[
annual growth rate 年增率；每年增长率 BFhEDkk
annual long-term supplement 长期个案每年补助金 `#wEa'v6
annual pensionable emolument 可供计算退休金的年薪 *uf)t,%
annual report 年报 V6'u\Ch|
Annual Report on the Consumer Price Index 《消费物价指数年报》 S'W,AkT
annual return 周年报表；周年申报表；每年报税表格 ^su Q7#g
Annual Return Rules 《周年报表规则》 ~d1=_p:~T
annual review of consumer prices 每年消费物价回顾 Bg[yn<)
]
annual roll-forward basis 逐年延展方式 ')~V=F
annual salary 年薪 VzIZT{
annual statement 年度报表；年度决算表 eThFRU3 F
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 &B NlMF
annuitant 年金受益人 hN~H8. g
annuity 年金 GDe,n
annuity contract 年金合约 *s- s1v
annuity on human life 人寿年金 nw, .I [
antecedent debt 先前的债项 'DNxc
ante-dated cheque 倒填日期支票 4o; ;'P
anticipated expenditure 预期开支 cWZ uph\
anticipated net profit 预期纯利 r<Z .J/a
anticipated revenue 预期收入 8_G6X\q};
anti-inflation measure 反通货膨胀措施 n4M
Xa()P1
anti-inflationary stance 反通货膨胀立场 US3)+6
apparent deficit 表面赤字 HRrR"b9:
apparent financial solvency 表面偿债能力 qg1\ABH
apparent partner 表面合伙人 %&VI-7+K
application for personal assessment 个人入息课税申请书 nM:<l}~v{
application of fund 资金应用 D`!Bj hlW
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 zPybP E8
appointed actuary 委任精算师 7l/lY-zO
appointed auditor 委任核数师；委任审计师
<#57q%
appointed trustee 委任的受托人 1?^
P=^8
appointer 委任人 6}Tftw$0z
apportioned pro rata 按比例分摊 7FyE ?
apportionment 分配；分摊 wB' !@>db
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1a
V32oK
apportionment formula 分摊方程式 (V&d:tW
apportionment of estate duty 遗产税的分摊 ~av#r=x
appraisal 估价；评估 vnVT0)Lel
appreciable growth 可观增长 On~KTt3Mp
appreciable impact 显着影响 ks6iy}f7
appreciable increase 可观增长 mSY m18
appreciation 增值；升值 00f'G2n
appreciation against other currencies 相对其他货币升值 \'[tfSB
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 zh0T3U0D
appreciation tax 增值税 e f&8L
appropriation 拨款；拨用；拨付 E`(=n(Qu
appropriation account 拨款帐目 1n}#54
Appropriation Bill 拨款法案 ~_"V7
appropriation-in-aid system 补助拨款办法 L@=$0p41;
approved assets 核准资产 mD ZA\P_
approved basket stock 认可一篮子证券 ot2zY
dWAz
approved budget 核准预算 3 {t[>O;
approved charitable donation 认可慈善捐款 94dd ) /a
approved charitable institution 认可慈善机构 iu*&Jz)D>
approved currency 核准货币；认可货币 , .~ k
approved estimates 核准预算 7RBEEE`)
approved estimates of expenditure 核准开支预算 !G[%; d
approved overseas insurer 核准海外保险人 d0ht*b
approved overseas trust company 核准海外信托公司 H~ vrCi~t"
approved pooled investment fund 核准汇集投资基金 =Hn--DEMg
approved provident fund scheme 认可公积金计划 $RRX-
approved provision 核准拨款 i^iu #WC
approved redeemable share 核准可赎回股份 |4
\2,M#
approved regional stock 认可地区性证券
kSc~gJrne
approved retirement scheme 认可退休金计划 ok:L]8UN 3
approved subordinated loan 核准附属贷款 D_JGbNigA
arbitrage 套戥；套汇；套利 p4k}B. f
arbitrageur 套戥者；套汇者 W^xO/xu1 /
arbitrary amount 临时款项 L[ D+=
arrangement 措施；安排；协定 P7,g^:$
arrears 欠款 4@Db $PHs
arrears of pay 欠付薪酬 N\Lu+ x5
arrears of revenue 逾期未收税款；逾期未收的帐项 }0]uA|lH*
articles of association 组织章程；组织细则；组织章程细则 {D..(f1*u
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [a!A K kj
ascertainment of profit 确定利润 ;n*|AL7(
"Asia Clear" “亚洲结算系统”
