allotment 分配；配股 $& l}
ABn
allotment notice 股份配售通知；配股通知 SC 6cFyp2
allotment of shares 股份分配 7g a|4j3%
allowable 可获宽免；免税的 6;8Jy
allowable business loss 可扣除的营业亏损 JE$aYs<(TF
allowable expenses 可扣税的支出 L
dyTB@
allowance 免税额；津贴；备抵；准备金 %/r}_V(UN
allowance for debts 债项的免税额 '.8E _Jd0E
allowance for depreciation by wear and tear 耗损折旧免税额 )QO"1#zg@c
allowance for funeral expenses 殡殓费的免税额 ,& X7D ]
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +> ,4d
allowance for repairs and outgoings 修葺及支出方面的免税额 RO10$1IW.2
allowance to debtor 给债务人的津贴 Ous_269cM
alteration of capital 资本更改 h ;(#^+LH
alternate trustee 候补受托人 S pt]<~
amalgamation 合并 6I yD7PQ
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5`?'}_[Y j
ambit of charges 征税范围；收费范围 Aa#WhF
amended valuation 经修订的估值 W@( EEMhw
American Commodities Exchange 美国商品交易所 A^9 RGz4=
American Express Bank Limited 美国运通银行 P$=BmBq18`
American Stock Exchange 美国证券交易所 M],}.l
amortization 摊销 G
j%cU@2
amount due from banks 存放银行同业的款项 ;jEDGKLq
amount due from banks abroad 存放海外银行同业的款项 (g8<"<
N
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amount due from holding companies 控股公司欠款 1dg y-$H~
amount due from local banks 存放本港银行同业的款项 l( CMP!mY
amount due to banks 银行同业的存款 X$<s@_#1
amount due to banks abroad 海外银行同业的存款 @TTB$
amount due to holding companies 控股公司存款 ;>z.wol
amount due to local banks 本港银行同业的存款 >#Obhs|S{C
amount due to outport banks 外埠银行同业的存款
@},25"x)
amount for note issue 发行纸币的款额 N7b+GqYpF>
amount of bond 担保契据的款额 {+&qC\YF
amount of consideration 代价款额 E>}
(r%B
amount of contribution 供款数额 GQP2-c SZ
amount of indebtedness 负债款额 JQt Bt2
amount of principal of the loan 贷款本金额 j
m]d:=4_
amount of rates chargeable 应征差饷数额 G; *j L4
amount of share capital 股本额 0 F495'*A
amount of sums assured 承保款额 5/ee&sJR
amount of variation 变动幅度 \9
%SR ~
amount of vote 拨款数额 `<z"BGQ
amount payable 应付款额 "Y>
#=>8
amount receivable 应收款额 kX2bU$1Q,i
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 HL ^+:`,
analysis 分析 ZB5:FtW4
ancillary risk 附属风险 % }nNwuJ
annual account 周年帐目；周年帐目报表；年度决算；年结 )Uk!;b
annual accounting date 年结日期 :=iP_*#
annual allowance 每年免税额；年积金；年度津贴；年津 ~KW|<n4m
annual balance 年度余额 @We im7r
annual disposable income 每年可动用收入 b85r=tm
annual estimates 周年预算 m@z.H ;
annual fee 年费
`|Wu\X
annual general meeting 周年大会 ~'[0-_]=f
annual growth rate 年增率；每年增长率 j<HBzqP%6
annual long-term supplement 长期个案每年补助金 {7%W /C#A
annual pensionable emolument 可供计算退休金的年薪 R.FC3<TTv
annual report 年报 8{t^< j$n
Annual Report on the Consumer Price Index 《消费物价指数年报》 d3nMeAI AO
annual return 周年报表；周年申报表；每年报税表格 M$9?
{8m
Annual Return Rules 《周年报表规则》 @]r l2Qqe
annual review of consumer prices 每年消费物价回顾 kma)DW
annual roll-forward basis 逐年延展方式 !Rq.L
annual salary 年薪
@&AUbxoj
annual statement 年度报表；年度决算表 7H+IW4Ma
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 cQ?eL,z
annuitant 年金受益人 %]2hxTV
annuity 年金 (&W&1KT
annuity contract 年金合约 su/!<y
annuity on human life 人寿年金 jc4#k+sb
antecedent debt 先前的债项 "x+o(jOy
ante-dated cheque 倒填日期支票 gyz#:z$p^
anticipated expenditure 预期开支 DxFmsjX[L
anticipated net profit 预期纯利 RWe$ZZSz!
anticipated revenue 预期收入 ,#u"$Hz8p
anti-inflation measure 反通货膨胀措施 v/fo`]zP
anti-inflationary stance 反通货膨胀立场 Hz*5ZIw
apparent deficit 表面赤字 *CIR$sS
apparent financial solvency 表面偿债能力 M j
guH5Uy
apparent partner 表面合伙人 !>,\KxnM
application for personal assessment 个人入息课税申请书 .d JX,^
application of fund 资金应用 &$1ifG
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ;77#
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appointed actuary 委任精算师 kkyi`_ZKn
appointed auditor 委任核数师；委任审计师 ]d4`PXI
appointed trustee 委任的受托人 fbG+.'
appointer 委任人 z^ai *
apportioned pro rata 按比例分摊 s#8mD !T|
apportionment 分配；分摊 SWX[|sjdB
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 i1( }E#
apportionment formula 分摊方程式 = 02$ Dwr
apportionment of estate duty 遗产税的分摊 _6tir'z
appraisal 估价；评估 Q|DVB
appreciable growth 可观增长 {CO]wqEj
appreciable impact 显着影响 WS!:w'rzr
appreciable increase 可观增长 ,[}
X
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appreciation 增值；升值 fAMk<?
appreciation against other currencies 相对其他货币升值 lR [ ]A
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 nOH x^(
appreciation tax 增值税 h yHeyDO2
appropriation 拨款；拨用；拨付 4
Wb^$i!
appropriation account 拨款帐目 .qN|.:6a
Appropriation Bill 拨款法案 Y#/mE!
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appropriation-in-aid system 补助拨款办法 z154lY}K
approved assets 核准资产 ]#7{ x
approved basket stock 认可一篮子证券 _5t~g_(1OK
approved budget 核准预算 u . xUM
approved charitable donation 认可慈善捐款 t-gLh(-.
approved charitable institution 认可慈善机构 69 > -
approved currency 核准货币；认可货币
!nBE[&
approved estimates 核准预算 /:+f5\"-b
approved estimates of expenditure 核准开支预算 fj7\MTy
approved overseas insurer 核准海外保险人 ty W5k(>
approved overseas trust company 核准海外信托公司 tFi'R R Z
approved pooled investment fund 核准汇集投资基金 uIvAmc4
approved provident fund scheme 认可公积金计划 ?ufX3yia
approved provision 核准拨款 iF_#cmSy$
approved redeemable share 核准可赎回股份 6SJr yf~w
approved regional stock 认可地区性证券 1? oX"
approved retirement scheme 认可退休金计划 NMM$
m!zg
approved subordinated loan 核准附属贷款 ]T?Py)
arbitrage 套戥；套汇；套利 $+P6R`K
arbitrageur 套戥者；套汇者 b-`=^ny)K
arbitrary amount 临时款项 "CX@ a"
arrangement 措施；安排；协定 InAx;2'A:
arrears 欠款 --> ~<o
arrears of pay 欠付薪酬 Fx3CY W
arrears of revenue 逾期未收税款；逾期未收的帐项 $ #*";b)QY
articles of association 组织章程；组织细则；组织章程细则 ~YH'&L.O
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 !:GlxmtoW?
ascertainment of profit 确定利润 o#^(mGj_.
"Asia Clear" “亚洲结算系统”
