allotment 分配；配股 #gI&lO*\gr
allotment notice 股份配售通知；配股通知 _-6e0sr Z
allotment of shares 股份分配 9ET/I$n
allowable 可获宽免；免税的 fD(7F N8
allowable business loss 可扣除的营业亏损 #
|ddyCg2
allowable expenses 可扣税的支出 w^ U}| h"
allowance 免税额；津贴；备抵；准备金
7&px+155
allowance for debts 债项的免税额
{WKOJG+.
allowance for depreciation by wear and tear 耗损折旧免税额 #~1wv^
allowance for funeral expenses 殡殓费的免税额 w~{| S7/
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 lJ'trYaq7
allowance for repairs and outgoings 修葺及支出方面的免税额 U,38q KE
allowance to debtor 给债务人的津贴 '&)D>@g
alteration of capital 资本更改 &_YtY47
alternate trustee 候补受托人 lY->ucS %P
amalgamation 合并 mb~./.5F
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7 7^
"xsa
ambit of charges 征税范围；收费范围 mw Z'=H
amended valuation 经修订的估值 [NZ-WU&&LP
American Commodities Exchange 美国商品交易所 nIR*_<ow
American Express Bank Limited 美国运通银行 iz$FcA]
American Stock Exchange 美国证券交易所 n_u`B|^Pj
amortization 摊销 ]xI?,('_m
amount due from banks 存放银行同业的款项 $kIo4$.Y$
amount due from banks abroad 存放海外银行同业的款项 +/w( K,
amount due from holding companies 控股公司欠款 Y!;gQeC
amount due from local banks 存放本港银行同业的款项 s1Okoxh/!V
amount due to banks 银行同业的存款 _l<| 1nH
amount due to banks abroad 海外银行同业的存款 /4^G 34
amount due to holding companies 控股公司存款 }y mc5-
amount due to local banks 本港银行同业的存款 pY, O_
t$
amount due to outport banks 外埠银行同业的存款 2H3 (HZv
amount for note issue 发行纸币的款额 N-D( y
amount of bond 担保契据的款额 |&Au6 3
amount of consideration 代价款额 n+X1AOE[L
amount of contribution 供款数额 | yS5[?.`
amount of indebtedness 负债款额 hc6.#~i
amount of principal of the loan 贷款本金额 C# ZhsWS!b
amount of rates chargeable 应征差饷数额 jjX'_E
amount of share capital 股本额 90?,-6
amount of sums assured 承保款额 _ r~+p
amount of variation 变动幅度 " NJ ,0A
amount of vote 拨款数额 QTeF R&q8
amount payable 应付款额 yS+ ( <
amount receivable 应收款额 2|$lk8 /,
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 q%DVDq( z
analysis 分析 1Jl{1;c
ancillary risk 附属风险 K q/~T7Ru
annual account 周年帐目；周年帐目报表；年度决算；年结 I'xC+nL@
annual accounting date 年结日期 c1PViko,>
annual allowance 每年免税额；年积金；年度津贴；年津 >kt~vJI
annual balance 年度余额 cJSV T8
annual disposable income 每年可动用收入 NoJUx['6
annual estimates 周年预算 m**0rpA
annual fee 年费 g&q]@m
annual general meeting 周年大会 pn|p(6
annual growth rate 年增率；每年增长率 B'<!k7Ew y
annual long-term supplement 长期个案每年补助金 )\D2\1e(c
annual pensionable emolument 可供计算退休金的年薪 7Nd*,DV_
annual report 年报 2 wGF-V
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^=Q8 ]W_*
annual return 周年报表；周年申报表；每年报税表格 KlY,NSlQ
Annual Return Rules 《周年报表规则》 2]2{&b u
annual review of consumer prices 每年消费物价回顾
E!dz/.
annual roll-forward basis 逐年延展方式 =d}gv6v 2S
annual salary 年薪 j p!
annual statement 年度报表；年度决算表 nt drXg
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
C:rRK*
annuitant 年金受益人 U?JiVxE^
annuity 年金 JL?Cnk$!
annuity contract 年金合约 ?]s%(R,B5
annuity on human life 人寿年金 1XqIPiXJ
antecedent debt 先前的债项 S@9w'upd
ante-dated cheque 倒填日期支票 txj wZ_p
anticipated expenditure 预期开支 ;R/k2^uF
anticipated net profit 预期纯利 >_&~!Y.Z=
anticipated revenue 预期收入 }Q!h ov
anti-inflation measure 反通货膨胀措施 lr-12-D%-
anti-inflationary stance 反通货膨胀立场 TNyK@~#m
apparent deficit 表面赤字 qUifw @
apparent financial solvency 表面偿债能力 di"C]" ;
apparent partner 表面合伙人 Jq=00fcT+
application for personal assessment 个人入息课税申请书 kw 6cFz
application of fund 资金应用 ub[""M?
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 i:V0fBR[>
appointed actuary 委任精算师 kuWK/6l4
appointed auditor 委任核数师；委任审计师 #.<*; rB
appointed trustee 委任的受托人 y T[ Lzv#
appointer 委任人 \d `dV0X
apportioned pro rata 按比例分摊 UedvA9$&;
apportionment 分配；分摊 "}0)YRz%
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;3 G~["DA
apportionment formula 分摊方程式 oP+kAV#]
apportionment of estate duty 遗产税的分摊 BO?mQu~
appraisal 估价；评估 's$A+8;L
appreciable growth 可观增长 30A`\+^f
appreciable impact 显着影响
t9?R/:B%
appreciable increase 可观增长 3Dx Z#/!
appreciation 增值；升值 _L?v6MTj
appreciation against other currencies 相对其他货币升值 6W)x j6<@
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =@Q#dDnFu%
appreciation tax 增值税 >(IITt
appropriation 拨款；拨用；拨付 u^}7Vs
.
appropriation account 拨款帐目 fn1 ?Qp|
Appropriation Bill 拨款法案 f %bc64N(
appropriation-in-aid system 补助拨款办法 o} WB(WsG
approved assets 核准资产 T [i7C3QS
approved basket stock 认可一篮子证券 `
(7N ^@
approved budget 核准预算 :hC
{5!|
approved charitable donation 认可慈善捐款 B@ZqJw9J[
approved charitable institution 认可慈善机构 WpXODk QL
approved currency 核准货币；认可货币 08zi/g2
3
approved estimates 核准预算 +CsI,Uf4*
approved estimates of expenditure 核准开支预算 Rf)'HT
approved overseas insurer 核准海外保险人 XD;15a
approved overseas trust company 核准海外信托公司 lAdOC5+JX
approved pooled investment fund 核准汇集投资基金 4( ` 2#
approved provident fund scheme 认可公积金计划 hknwis%y
approved provision 核准拨款 k)N2 +/
approved redeemable share 核准可赎回股份 2(c<U6#C'l
approved regional stock 认可地区性证券 g0^~J2sDd
approved retirement scheme 认可退休金计划 * \=2KIF'
approved subordinated loan 核准附属贷款 s,eld@
arbitrage 套戥；套汇；套利 D< nlb-
arbitrageur 套戥者；套汇者 j#*asGdp#J
arbitrary amount 临时款项 F, ' ^se4&
arrangement 措施；安排；协定 4q\.I +r^
arrears 欠款 D __lqboz
arrears of pay 欠付薪酬 ke3HK9P;
arrears of revenue 逾期未收税款；逾期未收的帐项 PY^^^01P
articles of association 组织章程；组织细则；组织章程细则 "wT ~$I"
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3v9gb,)y\
ascertainment of profit 确定利润 /Nj:!!
AN
"Asia Clear" “亚洲结算系统”
