allotment 分配；配股 \2].|Mym
allotment notice 股份配售通知；配股通知 QWz Op\+
allotment of shares 股份分配 <w UD
allowable 可获宽免；免税的 (DG@<K,6
allowable business loss 可扣除的营业亏损 DYT@B iW{
allowable expenses 可扣税的支出 o% /-5-
allowance 免税额；津贴；备抵；准备金 /jZaU`
allowance for debts 债项的免税额 l`v
+sV^1
allowance for depreciation by wear and tear 耗损折旧免税额 k%Ma 4_Z
allowance for funeral expenses 殡殓费的免税额 Mz/]D J8
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9zoT6QP4
allowance for repairs and outgoings 修葺及支出方面的免税额 ^)9MzD^_nV
allowance to debtor 给债务人的津贴 xs2,t*
alteration of capital 资本更改 55> " R{q
alternate trustee 候补受托人 (^DLCP#*
amalgamation 合并 )K aL SL>
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 j.=UI-&m
ambit of charges 征税范围；收费范围 RV0>-@/x
amended valuation 经修订的估值
}@rg5$W
American Commodities Exchange 美国商品交易所 7d|*postv
American Express Bank Limited 美国运通银行 ,YP
1$gj
American Stock Exchange 美国证券交易所 '!j #X_;
amortization 摊销 2~G,Ia
amount due from banks 存放银行同业的款项 fV.A=*1l#
amount due from banks abroad 存放海外银行同业的款项 O8K@&V p
amount due from holding companies 控股公司欠款 <&qpl0U)Y
amount due from local banks 存放本港银行同业的款项 Xmap9x
amount due to banks 银行同业的存款 >\|kJ?h
amount due to banks abroad 海外银行同业的存款 w+Z- -@\
amount due to holding companies 控股公司存款 <mv7HKVg
amount due to local banks 本港银行同业的存款 z +3<$Z
amount due to outport banks 外埠银行同业的存款 ~-XOvKJb
amount for note issue 发行纸币的款额 g9yaNelDh)
amount of bond 担保契据的款额 0t# NMW
amount of consideration 代价款额 j3*M!fM9
amount of contribution 供款数额
'O.+6`&
amount of indebtedness 负债款额 y-w2O]
amount of principal of the loan 贷款本金额 wF|0 n t
amount of rates chargeable 应征差饷数额 fOa6,
amount of share capital 股本额 0K=Qf69Y
amount of sums assured 承保款额 :V&N\>Wo
amount of variation 变动幅度 "C_T]%'Wm
amount of vote 拨款数额 |A ;o0pL
amount payable 应付款额 ^=eq .(>
amount receivable 应收款额 Q0pC4WJ`
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 E :u ReT
analysis 分析 SQq6X63 \
ancillary risk 附属风险 $x?NNS_ "J
annual account 周年帐目；周年帐目报表；年度决算；年结 Ni+3b
annual accounting date 年结日期 GY oZ$p" C
annual allowance 每年免税额；年积金；年度津贴；年津 *) MX%`Z}
annual balance 年度余额 vS7/ ~:C
annual disposable income 每年可动用收入 |HrM_h<X
annual estimates 周年预算 6eOrs-ty
annual fee 年费 IZv~[vi_
annual general meeting 周年大会 gKmX^A5<
annual growth rate 年增率；每年增长率 G 6Wx3~
annual long-term supplement 长期个案每年补助金 i LF^%!:X%
annual pensionable emolument 可供计算退休金的年薪 ]vm\3=@}9
annual report 年报 Ihdu1]~R{
Annual Report on the Consumer Price Index 《消费物价指数年报》 m! rwG(
annual return 周年报表；周年申报表；每年报税表格 :|Z$3q
Annual Return Rules 《周年报表规则》
1|o$X
annual review of consumer prices 每年消费物价回顾 6exRS]BI
annual roll-forward basis 逐年延展方式 M ,c rz
annual salary 年薪 "e~k-\ ^Y
annual statement 年度报表；年度决算表 ' Pf_5q
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 g(m xhD!k
annuitant 年金受益人 {*N^C@
annuity 年金 c vKV95bn
annuity contract 年金合约 #2h+dk$1
annuity on human life 人寿年金 -@rxiC:Q
antecedent debt 先前的债项 7N >oY$&)
ante-dated cheque 倒填日期支票 vT?Q^PTO
anticipated expenditure 预期开支 u FMIY(vB
anticipated net profit 预期纯利 Z`rK\Bc
anticipated revenue 预期收入 UE^D2 u
anti-inflation measure 反通货膨胀措施 V/J>G
Rjw
anti-inflationary stance 反通货膨胀立场 p?
;-!TUv
apparent deficit 表面赤字 4py(R-8\
apparent financial solvency 表面偿债能力 IQT cYl
apparent partner 表面合伙人 Z)/6?? /R
application for personal assessment 个人入息课税申请书 2-~a
P
application of fund 资金应用 Ejq=*UOP
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 _WK J<dB <
appointed actuary 委任精算师 [!G)$<
appointed auditor 委任核数师；委任审计师 x"vwWJNQ
appointed trustee 委任的受托人 G-arnu)
appointer 委任人 7U,k 2L S
apportioned pro rata 按比例分摊 z/S,+!|z
apportionment 分配；分摊 h}avX*Lx_
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 WE")xhV6
apportionment formula 分摊方程式 opdu=i=E
apportionment of estate duty 遗产税的分摊 aM), M]m[
appraisal 估价；评估 |=\91fP68`
appreciable growth 可观增长 .8]Y-
appreciable impact 显着影响 X:_<Y_JT
appreciable increase 可观增长 k5a\S q}
appreciation 增值；升值 cS}r9ga Q
appreciation against other currencies 相对其他货币升值 yLW/ -%I#u
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,<sm,!^ <r
appreciation tax 增值税 " \:ced
appropriation 拨款；拨用；拨付 rR]-RX(
appropriation account 拨款帐目 ;W 0]66&
Appropriation Bill 拨款法案 3% ^z ?_
appropriation-in-aid system 补助拨款办法 _S"f_W
approved assets 核准资产 R uLvG +
approved basket stock 认可一篮子证券 >dk 9f}7-
approved budget 核准预算 |6%.VY2b
approved charitable donation 认可慈善捐款 j5 \$[-';
approved charitable institution 认可慈善机构 kg3ppt
approved currency 核准货币；认可货币 . |uLt J
approved estimates 核准预算 Y
dI0E
approved estimates of expenditure 核准开支预算 $M':&i5`,
approved overseas insurer 核准海外保险人 x5OC;OQc
approved overseas trust company 核准海外信托公司 Q2eXK[?*
approved pooled investment fund 核准汇集投资基金 o'Pu'y
approved provident fund scheme 认可公积金计划 o 7G> y#Y
approved provision 核准拨款 (
S oo<.9~
approved redeemable share 核准可赎回股份 t+Z`n(>
approved regional stock 认可地区性证券 1 TjZ#yP%1
approved retirement scheme 认可退休金计划 ID4~ Gn
approved subordinated loan 核准附属贷款 zE`R, :VI
arbitrage 套戥；套汇；套利 wVqd$nsY"
arbitrageur 套戥者；套汇者 se!mb _!
arbitrary amount 临时款项 B
wC+ov=
arrangement 措施；安排；协定 ;LRW
8 W d
arrears 欠款 '' S
&e
arrears of pay 欠付薪酬 .#fPw_i
arrears of revenue 逾期未收税款；逾期未收的帐项 <C<`J{X0
articles of association 组织章程；组织细则；组织章程细则 $
D'^
t(
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 aI (>]sWJ
ascertainment of profit 确定利润 Z^zbWFO]5
"Asia Clear" “亚洲结算系统”
