allotment 分配；配股 *O;N"jf
allotment notice 股份配售通知；配股通知 O rBFe *2y
allotment of shares 股份分配 _=] FJhO
allowable 可获宽免；免税的 .EdV36$n
allowable business loss 可扣除的营业亏损 8M|Q^VeT,1
allowable expenses 可扣税的支出 l.BNe)1!22
allowance 免税额；津贴；备抵；准备金 I?"5i8E
allowance for debts 债项的免税额 bo2Od
allowance for depreciation by wear and tear 耗损折旧免税额 3XRG"
allowance for funeral expenses 殡殓费的免税额 $enh4 5Wy
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 D 4\I;M^
allowance for repairs and outgoings 修葺及支出方面的免税额 2KEww3.{
allowance to debtor 给债务人的津贴 Q ZlUUj\
alteration of capital 资本更改 @o ED tN
alternate trustee 候补受托人 Ir'f ((8:
amalgamation 合并 7d)aDc*TjW
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;W].j%]L e
ambit of charges 征税范围；收费范围 z -D p
LV
amended valuation 经修订的估值 riL!]'akV
American Commodities Exchange 美国商品交易所 H[r0jREK
American Express Bank Limited 美国运通银行 93\,m+-
American Stock Exchange 美国证券交易所 Pz 'Hqvd
amortization 摊销 if'4 MDl
amount due from banks 存放银行同业的款项 b<n )`;
amount due from banks abroad 存放海外银行同业的款项 wOOPWwk
amount due from holding companies 控股公司欠款 bhmjH(.t
amount due from local banks 存放本港银行同业的款项 To`?<]8
amount due to banks 银行同业的存款 msylb~ ^
amount due to banks abroad 海外银行同业的存款 tpN}9N
amount due to holding companies 控股公司存款 * QG;KJ %
amount due to local banks 本港银行同业的存款 V'.|IuN
amount due to outport banks 外埠银行同业的存款 #"_MY-
amount for note issue 发行纸币的款额 St`m52V(5X
amount of bond 担保契据的款额 wk#QQDV3|0
amount of consideration 代价款额 u W T[6R
amount of contribution 供款数额 i'<1xd(`
amount of indebtedness 负债款额 -+> am?
amount of principal of the loan 贷款本金额 [_ d*J/ X
amount of rates chargeable 应征差饷数额 jH1~Ve+q9
amount of share capital 股本额 [w f12P
amount of sums assured 承保款额 UZra'+Wb
amount of variation 变动幅度 #pfos C[
amount of vote 拨款数额 L nGSYrx1
amount payable 应付款额 b G)MG0<TT
amount receivable 应收款额 `t6L'% \
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Xdt+ \}\
analysis 分析 N3p3"4_]fy
ancillary risk 附属风险 639k&
" V
annual account 周年帐目；周年帐目报表；年度决算；年结 }^7V^W
annual accounting date 年结日期 &u-Bu;G.e
annual allowance 每年免税额；年积金；年度津贴；年津 Ysu/7o4
annual balance 年度余额 $ *A
3p
annual disposable income 每年可动用收入 < T f;p8 #
annual estimates 周年预算 qS
al~
annual fee 年费 OB 22P %
annual general meeting 周年大会 L:-lqag!
annual growth rate 年增率；每年增长率
V-jL`(JF%
annual long-term supplement 长期个案每年补助金 ]6 wi
annual pensionable emolument 可供计算退休金的年薪 ` 'WLGQG
annual report 年报 N/BU%c
ph+
Annual Report on the Consumer Price Index 《消费物价指数年报》 GwBQ
p Njy
annual return 周年报表；周年申报表；每年报税表格 Wh5O{G@Ut
Annual Return Rules 《周年报表规则》 ;!?K.,N:N
annual review of consumer prices 每年消费物价回顾 M7,MxwZ0k
annual roll-forward basis 逐年延展方式 <>_Wd AOuD
annual salary 年薪 +_P
2S
annual statement 年度报表；年度决算表 QaR.8/xV
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 J_ |x^
annuitant 年金受益人 A#&qoZ(C
annuity 年金 D|9fHMg %
annuity contract 年金合约 )7
g_v*
annuity on human life 人寿年金 B}+9 U
antecedent debt 先前的债项 om?CF l
ante-dated cheque 倒填日期支票 X>7]g670@
anticipated expenditure 预期开支 /}_c7+//
anticipated net profit 预期纯利 3ohcHQ/a
anticipated revenue 预期收入 C) s1'
=TZ
anti-inflation measure 反通货膨胀措施 ue<<Y"NR
anti-inflationary stance 反通货膨胀立场 =hIT?Z6 A
apparent deficit 表面赤字 - oBas4J
apparent financial solvency 表面偿债能力 IQe[ CcM
apparent partner 表面合伙人 9t.yP;j\Y
application for personal assessment 个人入息课税申请书 @H0%N53nE
application of fund 资金应用 z/k~+-6O
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 Cf[F`pFM
appointed actuary 委任精算师 1Z8Oh_D C
appointed auditor 委任核数师；委任审计师 myOX:K*
appointed trustee 委任的受托人 OG7v'vmY
appointer 委任人 h\*r v5\M
apportioned pro rata 按比例分摊 ~PW}sN6ppG
apportionment 分配；分摊 <<5 :zlb
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9w;J7jgOT!
apportionment formula 分摊方程式 1[g!^5W
apportionment of estate duty 遗产税的分摊 U9 .=Ik
appraisal 估价；评估 Ny,A#-?
appreciable growth 可观增长 -u9yR"n\}
appreciable impact 显着影响 \}QuNwc
appreciable increase 可观增长 3(})uV
appreciation 增值；升值 m:f ouMS
appreciation against other currencies 相对其他货币升值 }_(^/pnk
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 vq:O H
H
appreciation tax 增值税 [=ak
>>8
appropriation 拨款；拨用；拨付 J:Y|O-S!
appropriation account 拨款帐目 *a,.E6C*
Appropriation Bill 拨款法案 p
UMB)(< k
appropriation-in-aid system 补助拨款办法 #IhLpO
approved assets 核准资产 m2q;^o:J
approved basket stock 认可一篮子证券 fw v
T2G4
approved budget 核准预算 %_R| @cyD
approved charitable donation 认可慈善捐款 - b\ V(@5
approved charitable institution 认可慈善机构 qv
U$9cTY
approved currency 核准货币；认可货币 A='+tJa
approved estimates 核准预算 maUHjI
5A-
approved estimates of expenditure 核准开支预算
l 3?,gd.-
approved overseas insurer 核准海外保险人 f@Rpb}zg+C
approved overseas trust company 核准海外信托公司 n vpPmc
approved pooled investment fund 核准汇集投资基金 NQiecxvt=
approved provident fund scheme 认可公积金计划 9#T%bB "J
approved provision 核准拨款 {&}/p-S
approved redeemable share 核准可赎回股份
2C33;?M
approved regional stock 认可地区性证券 LH/&\k
approved retirement scheme 认可退休金计划 >+jbMAYSq
approved subordinated loan 核准附属贷款 Fr3d#kVR
arbitrage 套戥；套汇；套利 x #X#V\w=
arbitrageur 套戥者；套汇者 }]g 95xT
arbitrary amount 临时款项 o~o6S=4, }
arrangement 措施；安排；协定 MX`Wg
arrears 欠款 C*EhexK,}
arrears of pay 欠付薪酬 9 yW ~79n
arrears of revenue 逾期未收税款；逾期未收的帐项 3:~l2KIP4
articles of association 组织章程；组织细则；组织章程细则 8>VI$
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 wCU&Xb$F
ascertainment of profit 确定利润 _/jUs_W
"Asia Clear" “亚洲结算系统”
