allotment 分配；配股 :sT\-MpQvn
allotment notice 股份配售通知；配股通知 *|c*/7]<
allotment of shares 股份分配 #A|~s;s>N
allowable 可获宽免；免税的 ~<0!sE&y
allowable business loss 可扣除的营业亏损 7h?yAgDv~
allowable expenses 可扣税的支出 I +ipTeB^
allowance 免税额；津贴；备抵；准备金 (n{sp
allowance for debts 债项的免税额 +cAN4
allowance for depreciation by wear and tear 耗损折旧免税额 $mA+ 4ISK
allowance for funeral expenses 殡殓费的免税额 B!jINOg
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 1k @k2rE
allowance for repairs and outgoings 修葺及支出方面的免税额 5- Q`v/w;
allowance to debtor 给债务人的津贴 5
BKmp-m
alteration of capital 资本更改 h3^ &,U
alternate trustee 候补受托人 H LMEB0zh^
amalgamation 合并 c"+N{$ vp
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 1\d$2N"
ambit of charges 征税范围；收费范围 }vOUf# ^k
amended valuation 经修订的估值 lu @#)
American Commodities Exchange 美国商品交易所 Fj c+{ ;x
American Express Bank Limited 美国运通银行 rN|c0N
American Stock Exchange 美国证券交易所 >/Z#{;kOz
amortization 摊销 Qi^MfHW
amount due from banks 存放银行同业的款项 w;$@ </
amount due from banks abroad 存放海外银行同业的款项 g{8 R+
amount due from holding companies 控股公司欠款 U4#[>*
amount due from local banks 存放本港银行同业的款项 HF-Msu6
amount due to banks 银行同业的存款 Y[8w0ve- g
amount due to banks abroad 海外银行同业的存款 dG{ `Jk
amount due to holding companies 控股公司存款 U5mec167
amount due to local banks 本港银行同业的存款 \\jB@O
amount due to outport banks 外埠银行同业的存款 Mj$d Dtw
amount for note issue 发行纸币的款额 u!2.[CV
amount of bond 担保契据的款额 n5_ r
3{
amount of consideration 代价款额 JH!qGV 1
amount of contribution 供款数额 $ 1(u.Ud
amount of indebtedness 负债款额 8|[\Tp:;
amount of principal of the loan 贷款本金额 WfVkewuPo
amount of rates chargeable 应征差饷数额 >Uvtsj#
amount of share capital 股本额 Co8 b0-Z
amount of sums assured 承保款额 D
%LM"p
amount of variation 变动幅度 uPe4Rr
amount of vote 拨款数额 [d!C6F T
amount payable 应付款额 RVfRGc^lK
amount receivable 应收款额 z]>aWH}$
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |0w'+HaE~N
analysis 分析 G?QFF6)}!
ancillary risk 附属风险 B$7m@|p!
annual account 周年帐目；周年帐目报表；年度决算；年结 uVqJl{e\
annual accounting date 年结日期 xiU-}H'o
annual allowance 每年免税额；年积金；年度津贴；年津 Pi6C1uY6
annual balance 年度余额 7|6tH@4Ub
annual disposable income 每年可动用收入 1G|Q~% cv
annual estimates 周年预算 % dZD;Vhg
annual fee 年费 w;Qo9=-
annual general meeting 周年大会 #ITx[X 89|
annual growth rate 年增率；每年增长率 > c 7/E
annual long-term supplement 长期个案每年补助金
) iy>sa{
annual pensionable emolument 可供计算退休金的年薪 14\%2nE
annual report 年报 ;:*o
P(9k
Annual Report on the Consumer Price Index 《消费物价指数年报》 &RXd1>|c2
annual return 周年报表；周年申报表；每年报税表格 n:he`7.6O
Annual Return Rules 《周年报表规则》 CzzG
annual review of consumer prices 每年消费物价回顾 p'k stiB
annual roll-forward basis 逐年延展方式 ^Gv<Xl
annual salary 年薪 := ~%&
annual statement 年度报表；年度决算表 MvY0?!v
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 K_`*ZV{r
annuitant 年金受益人 2Z@<llsi
annuity 年金 h.
i&[RnX
annuity contract 年金合约 u7j-uVG
annuity on human life 人寿年金 wRPBJ-C)
antecedent debt 先前的债项 Kggf!\MR8
ante-dated cheque 倒填日期支票 .mDqZOpf=4
anticipated expenditure 预期开支 ,@='.Qs4g
anticipated net profit 预期纯利 fokT)nf~^8
anticipated revenue 预期收入 '* >LZo4
anti-inflation measure 反通货膨胀措施 ~B (]0:
anti-inflationary stance 反通货膨胀立场 TFxb\
apparent deficit 表面赤字 D0i84I`Z%
apparent financial solvency 表面偿债能力 q22cp&gmX
apparent partner 表面合伙人 f'FY<ed<w
application for personal assessment 个人入息课税申请书 QVn0!R{
application of fund 资金应用 A&9l|b-"
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 w^|,[G ^}H
appointed actuary 委任精算师 zwU8i VDe
appointed auditor 委任核数师；委任审计师
+ y.IDn^
appointed trustee 委任的受托人 N/{A '
Wd
appointer 委任人 ?xQ lX%&`6
apportioned pro rata 按比例分摊 8k J k5
apportionment 分配；分摊 p w>A Q
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 H.idL6*G
apportionment formula 分摊方程式 *`}_e)( k
apportionment of estate duty 遗产税的分摊 g#[9O'H
appraisal 估价；评估 #C+Gk4"w
appreciable growth 可观增长 GJO/'] k
appreciable impact 显着影响 ZX'{o9+w5
appreciable increase 可观增长 9 ^a>U(,
appreciation 增值；升值 Sa,N1r
appreciation against other currencies 相对其他货币升值 18[f_0@ #
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5.?O PK6
appreciation tax 增值税 !a~x |pjJ
appropriation 拨款；拨用；拨付 Nr`nL_DQ
appropriation account 拨款帐目 MCh8Q|Yx4
Appropriation Bill 拨款法案 =~=/ d q
appropriation-in-aid system 补助拨款办法 iLmU|jdE
approved assets 核准资产 HAO/r`7*
approved basket stock 认可一篮子证券 !-.-!hBN
approved budget 核准预算 ePs<jrB<
approved charitable donation 认可慈善捐款 qh7o;x~,
approved charitable institution 认可慈善机构 (X>y)V
approved currency 核准货币；认可货币 OM4s.BLY
approved estimates 核准预算 C9=f=sGL
approved estimates of expenditure 核准开支预算 Dx <IS^>i
approved overseas insurer 核准海外保险人 cJA :vHyw
approved overseas trust company 核准海外信托公司 On'3K+(_
approved pooled investment fund 核准汇集投资基金 ~5!ukGK_
approved provident fund scheme 认可公积金计划 l*v([@A\
approved provision 核准拨款 ,6M- xSDs
approved redeemable share 核准可赎回股份 %+I(S`}
approved regional stock 认可地区性证券
#Ejly2C,
approved retirement scheme 认可退休金计划 K&)a3Z=(.
approved subordinated loan 核准附属贷款 ;*Rajq
arbitrage 套戥；套汇；套利 \^#1~Kx
arbitrageur 套戥者；套汇者 \Flq8S /t^
arbitrary amount 临时款项 (Wx )YI
arrangement 措施；安排；协定 B8_l+dXO
arrears 欠款 a^=4 '.ok
arrears of pay 欠付薪酬 g u|;C
arrears of revenue 逾期未收税款；逾期未收的帐项 nZ bg
articles of association 组织章程；组织细则；组织章程细则 !r
LHPg
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 O"#`i{^?2
ascertainment of profit 确定利润 . \d0lJSr
"Asia Clear" “亚洲结算系统”
