allotment 分配；配股 1c}'o*K_%
allotment notice 股份配售通知；配股通知 SN]/~>/
allotment of shares 股份分配 z 9D2,N.
allowable 可获宽免；免税的 ^k_!+8"q{
allowable business loss 可扣除的营业亏损 wSAm[.1i
allowable expenses 可扣税的支出 sm_:M| [D
allowance 免税额；津贴；备抵；准备金 qS2%U?S7
allowance for debts 债项的免税额 ?0?'
allowance for depreciation by wear and tear 耗损折旧免税额 c<H4 rB
allowance for funeral expenses 殡殓费的免税额 I*
bj
E '
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 BKD Wd]KEf
allowance for repairs and outgoings 修葺及支出方面的免税额 8p5'}Lq
allowance to debtor 给债务人的津贴 7Ru0>4B
alteration of capital 资本更改 '@fk(~|
alternate trustee 候补受托人 3YLnh@-
amalgamation 合并 1B
1d>V$*
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "q(&<+D@
ambit of charges 征税范围；收费范围 JHQ8o5bEQp
amended valuation 经修订的估值 I K W!P1
American Commodities Exchange 美国商品交易所 Ee|@l3)
American Express Bank Limited 美国运通银行 :w];N|48s
American Stock Exchange 美国证券交易所 %]R#}amW
amortization 摊销 |SxE J
amount due from banks 存放银行同业的款项 p0tv@8C>
amount due from banks abroad 存放海外银行同业的款项 .H>Rqikj
amount due from holding companies 控股公司欠款 w+MdQ@'5
amount due from local banks 存放本港银行同业的款项 @"~\ [z5
amount due to banks 银行同业的存款 ]Yj>~k:K
amount due to banks abroad 海外银行同业的存款 %bi
mcRX#W
amount due to holding companies 控股公司存款 fg1y@Dj/&
amount due to local banks 本港银行同业的存款 )R|7> 97
amount due to outport banks 外埠银行同业的存款 9:Y:Vx
amount for note issue 发行纸币的款额 ex| kD*=
amount of bond 担保契据的款额 !;xE7w
amount of consideration 代价款额 r zvX~B6
amount of contribution 供款数额 O[`Ob6Q{F
amount of indebtedness 负债款额 =3T?U_u@
amount of principal of the loan 贷款本金额 $` o A$E3
amount of rates chargeable 应征差饷数额 srSTQ\l4
amount of share capital 股本额 m!2Dk#t
amount of sums assured 承保款额 lvN{R{7 >
amount of variation 变动幅度 y H'\<bT
amount of vote 拨款数额 |`okIqp
amount payable 应付款额 Wp]EaYt2D
amount receivable 应收款额 OM.^>=
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 e56#Qb@$\
analysis 分析 68!]q(!6F
ancillary risk 附属风险 i f"v4PHq
annual account 周年帐目；周年帐目报表；年度决算；年结 roA1= G\Q
annual accounting date 年结日期 5^Y/RS i
annual allowance 每年免税额；年积金；年度津贴；年津 UQ8x #(`ak
annual balance 年度余额 ku{aOV%
annual disposable income 每年可动用收入 BmM,vllO
annual estimates 周年预算 HUghl2L.<
annual fee 年费 Z-<u?f8{*
annual general meeting 周年大会 jg stx3
annual growth rate 年增率；每年增长率 b1#=q 0Zl
annual long-term supplement 长期个案每年补助金 "
4`%N A
annual pensionable emolument 可供计算退休金的年薪 6a@~;!GlI
annual report 年报 gP<_DEd^`
Annual Report on the Consumer Price Index 《消费物价指数年报》 ZX0 c_Mk=
annual return 周年报表；周年申报表；每年报税表格 %C)JmaQ{9
Annual Return Rules 《周年报表规则》 d "78:+
annual review of consumer prices 每年消费物价回顾 HD EG/k/~m
annual roll-forward basis 逐年延展方式 3/AUV%+
annual salary 年薪 Chua
>p!$g
annual statement 年度报表；年度决算表 moR]{2Cd{
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 aYgJTep>r
annuitant 年金受益人 gctaarB&
annuity 年金 }"-r;i
annuity contract 年金合约 uaKB
annuity on human life 人寿年金 2tv40(M:<
antecedent debt 先前的债项 V9 VP"kD
ante-dated cheque 倒填日期支票 ^55?VQB
anticipated expenditure 预期开支 cOb%SC[A{
anticipated net profit 预期纯利 c{Kl?0#[
anticipated revenue 预期收入 W'jXIO
anti-inflation measure 反通货膨胀措施 OGFKc#
anti-inflationary stance 反通货膨胀立场
p[)<d_
apparent deficit 表面赤字 ]'Yw#YB
apparent financial solvency 表面偿债能力 w b[(_@eZ
apparent partner 表面合伙人 =#tQIhX`
application for personal assessment 个人入息课税申请书 gp HwiFc
application of fund 资金应用 G|lI=Q3f
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 ;N\?]{ L
appointed actuary 委任精算师 PR?cl g=z
appointed auditor 委任核数师；委任审计师 CiuN26>
appointed trustee 委任的受托人 0vp I#q
appointer 委任人 t {"iIz_S
apportioned pro rata 按比例分摊 e{;e
apportionment 分配；分摊 $at|1+bQ
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0f^.zt{T
apportionment formula 分摊方程式 .LhmYbQ2WE
apportionment of estate duty 遗产税的分摊 ?U08A{ c
appraisal 估价；评估 \2pFFVT
appreciable growth 可观增长 ? 6d4T
appreciable impact 显着影响 =LxmzQO#
appreciable increase 可观增长 uw= Ube(
appreciation 增值；升值 c0&'rxi( B
appreciation against other currencies 相对其他货币升值 l;A_ Aii(
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 rbPs~C-[
appreciation tax 增值税 8>q% 1]X
appropriation 拨款；拨用；拨付 "6yiQ\`J
appropriation account 拨款帐目 *]WXM.R8
Appropriation Bill 拨款法案 .,Qnn}:l
appropriation-in-aid system 补助拨款办法
4P!DrOB
approved assets 核准资产 1omvE9
%zM
approved basket stock 认可一篮子证券 0@ lC5-=
approved budget 核准预算 q}$ =bR1+
approved charitable donation 认可慈善捐款 |nN/x< v
approved charitable institution 认可慈善机构 AJfi,rFPg
approved currency 核准货币；认可货币 lzG;F]
approved estimates 核准预算 i@5%d!J
approved estimates of expenditure 核准开支预算 5iddB
$
approved overseas insurer 核准海外保险人 Lc<xgN+cJ
approved overseas trust company 核准海外信托公司 K9 Xd?
]a
approved pooled investment fund 核准汇集投资基金 jHH
approved provident fund scheme 认可公积金计划 ;J-Ogt @d7
approved provision 核准拨款 b0Ov+ )7#
approved redeemable share 核准可赎回股份 q_y,j &
approved regional stock 认可地区性证券 |7zP 8
approved retirement scheme 认可退休金计划 1lyOp
approved subordinated loan 核准附属贷款 @O}j:b
arbitrage 套戥；套汇；套利 4V|z)=)A
arbitrageur 套戥者；套汇者 5w)^~# '
arbitrary amount 临时款项 Pmlgh&Z
arrangement 措施；安排；协定 ll\^9
4]Q
arrears 欠款 9C}aX }`
arrears of pay 欠付薪酬 ^FM9} t/U,
arrears of revenue 逾期未收税款；逾期未收的帐项 1 {x~iZa
articles of association 组织章程；组织细则；组织章程细则 |vN@2h(|"
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ](>7h _2B
ascertainment of profit 确定利润 ` .(S #!gw
"Asia Clear" “亚洲结算系统”
