allotment 分配；配股 4 '54
allotment notice 股份配售通知；配股通知 9z O3KT2
allotment of shares 股份分配 ''BP4=r5 n
allowable 可获宽免；免税的 v
o`wYJ3W
allowable business loss 可扣除的营业亏损 ].dTEzL9X
allowable expenses 可扣税的支出 !icpfxOpjQ
allowance 免税额；津贴；备抵；准备金 ^ MJGY,r6b
allowance for debts 债项的免税额 Op)0D:BmR
allowance for depreciation by wear and tear 耗损折旧免税额 qW7"qw=
allowance for funeral expenses 殡殓费的免税额 kM3BP&
3m1
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4Ro(r
sO
allowance for repairs and outgoings 修葺及支出方面的免税额 Pz|qy,
allowance to debtor 给债务人的津贴 `6mHt6 "h
alteration of capital 资本更改 : 6>H\
alternate trustee 候补受托人 $xu ?zd"
amalgamation 合并 Xe+&/J5b
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
}aNi O85
ambit of charges 征税范围；收费范围 6eDIS|/
amended valuation 经修订的估值 N@Mea O
American Commodities Exchange 美国商品交易所 `8dE8:# Y
American Express Bank Limited 美国运通银行 N^
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American Stock Exchange 美国证券交易所 fSqbGoIQ
amortization 摊销 Y[~6f,?^
amount due from banks 存放银行同业的款项 LDBR4 @V
amount due from banks abroad 存放海外银行同业的款项
Km <Wh=
amount due from holding companies 控股公司欠款 9x?;;qC"m9
amount due from local banks 存放本港银行同业的款项 (C-z8R
Z6
amount due to banks 银行同业的存款 : l>Ue&
amount due to banks abroad 海外银行同业的存款 uAvs
amount due to holding companies 控股公司存款 u\e #_*>
amount due to local banks 本港银行同业的存款 k@8#By l|
amount due to outport banks 外埠银行同业的存款 ^CK)q2K>[
amount for note issue 发行纸币的款额 )b%c]!
amount of bond 担保契据的款额 +rT(
amount of consideration 代价款额 <go~WpA|r
amount of contribution 供款数额 T![K
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amount of indebtedness 负债款额 Yi p9K[
amount of principal of the loan 贷款本金额 'hek CZZ_I
amount of rates chargeable 应征差饷数额 :x {Q
amount of share capital 股本额 `90v~O F
amount of sums assured 承保款额 f]'@Vt>
amount of variation 变动幅度 9>i6oF]
Oq
amount of vote 拨款数额 $k`8Zx w
amount payable 应付款额 r0 X2cc
amount receivable 应收款额 Nu_ w@T\l
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4o*V12_r'4
analysis 分析 Nr[Rp
ancillary risk 附属风险 DYWC]*
annual account 周年帐目；周年帐目报表；年度决算；年结 <{ )
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annual accounting date 年结日期 M)J *Df0@
annual allowance 每年免税额；年积金；年度津贴；年津 CD&m4^X5D
annual balance 年度余额 Vd?v"2S(9
annual disposable income 每年可动用收入 R82Y&s;
annual estimates 周年预算 pt4xUu{
annual fee 年费 R{[Q+y'E
annual general meeting 周年大会 \9}5}X_x.
annual growth rate 年增率；每年增长率 F vJSJ.;E,
annual long-term supplement 长期个案每年补助金 KvD$`"L/CT
annual pensionable emolument 可供计算退休金的年薪 N/%#GfXx
annual report 年报 *.*:(7`
Annual Report on the Consumer Price Index 《消费物价指数年报》 .HQ<6k:
annual return 周年报表；周年申报表；每年报税表格 'u3+k.
Annual Return Rules 《周年报表规则》 9#(QS+q~
annual review of consumer prices 每年消费物价回顾 5{g9Wh[
annual roll-forward basis 逐年延展方式 Pu^~]^W)
annual salary 年薪 KB"iF}\P0
annual statement 年度报表；年度决算表 9/$P_Q:3
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 O5{XT]:
annuitant 年金受益人 %8*d)AB:
annuity 年金 yhdG 93
annuity contract 年金合约 5HbTgNI
annuity on human life 人寿年金 dI !/:x
antecedent debt 先前的债项 w3w*"M
ante-dated cheque 倒填日期支票 1ZL_;k
anticipated expenditure 预期开支 'YR5i^:t
anticipated net profit 预期纯利 7[H`;l
anticipated revenue 预期收入 A C^[3
anti-inflation measure 反通货膨胀措施 Q#Y3%WF
anti-inflationary stance 反通货膨胀立场 v 2 GhR*
apparent deficit 表面赤字 d*>k
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apparent financial solvency 表面偿债能力 Qf|}%}% fp
apparent partner 表面合伙人 DXz8C -
application for personal assessment 个人入息课税申请书 spx;Q
Lo
application of fund 资金应用 gk z#kiGF
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 nwo!A3w:
appointed actuary 委任精算师 l1)pr{A
appointed auditor 委任核数师；委任审计师
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appointed trustee 委任的受托人 =Yj[MVn
appointer 委任人 +=h!?<*C8
apportioned pro rata 按比例分摊 _c w ^5
apportionment 分配；分摊 8@aS9 th$
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 L%d? eHF
apportionment formula 分摊方程式 ? 03Zy3 /
apportionment of estate duty 遗产税的分摊 D&r8V;G[[
appraisal 估价；评估 ~|9LW p_
appreciable growth 可观增长 ^.C X6%
appreciable impact 显着影响 t60/f&A#7H
appreciable increase 可观增长 nh=Us^xD
appreciation 增值；升值 <PN;D#2bh
appreciation against other currencies 相对其他货币升值 &&]!+fTZ\(
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ++!E9GU{
appreciation tax 增值税 ^R7z LHU;
appropriation 拨款；拨用；拨付 T+nC>}*jgJ
appropriation account 拨款帐目 c2\vG
Appropriation Bill 拨款法案 -b)zira
appropriation-in-aid system 补助拨款办法
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approved assets 核准资产 Kg`x9._2
approved basket stock 认可一篮子证券 ,;P`Mf'YC
approved budget 核准预算 uHro%UAd
approved charitable donation 认可慈善捐款 I*t)x,~3
approved charitable institution 认可慈善机构 'B5J.Xe:
approved currency 核准货币；认可货币
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approved estimates 核准预算 px>> ]>ZMH
approved estimates of expenditure 核准开支预算 JGDUC b~
approved overseas insurer 核准海外保险人 =Xjuz:9D~
approved overseas trust company 核准海外信托公司 !;aC9VhSU
approved pooled investment fund 核准汇集投资基金 6&QTVdK'O
approved provident fund scheme 认可公积金计划 m=.7f9
approved provision 核准拨款 7oe@bS/Z
approved redeemable share 核准可赎回股份 [E~,> Q
approved regional stock 认可地区性证券 z#J/*712
approved retirement scheme 认可退休金计划 ,N7l/6
approved subordinated loan 核准附属贷款 O 4Pd N ?
arbitrage 套戥；套汇；套利 mjl! Nth:<
arbitrageur 套戥者；套汇者 f
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arbitrary amount 临时款项 ww cwYPeg
arrangement 措施；安排；协定 .&Pe7`.BE
arrears 欠款 y] YS2^
arrears of pay 欠付薪酬 T :S{ 3
arrears of revenue 逾期未收税款；逾期未收的帐项 _Q}RElA
articles of association 组织章程；组织细则；组织章程细则 `;qv}
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =@KY A(D
ascertainment of profit 确定利润 T{H#]BF<E
"Asia Clear" “亚洲结算系统”
