allotment 分配；配股 MY z\ R
\
allotment notice 股份配售通知；配股通知
}&/_ S
allotment of shares 股份分配 $McbVn)~f
allowable 可获宽免；免税的 LVNJlRK
allowable business loss 可扣除的营业亏损 XjJ[7" hs*
allowable expenses 可扣税的支出 ;c0z6E /
allowance 免税额；津贴；备抵；准备金 _iZ9Ch\
allowance for debts 债项的免税额 -e_L2<7
allowance for depreciation by wear and tear 耗损折旧免税额 S!.H _=z%p
allowance for funeral expenses 殡殓费的免税额 gP>`DPgb^
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 %gV~e@|
allowance for repairs and outgoings 修葺及支出方面的免税额 cDLjjK7:
allowance to debtor 给债务人的津贴 /\UFJ
alteration of capital 资本更改 PG
'+vl
alternate trustee 候补受托人 W
4S! rU
amalgamation 合并
bj B
4
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >vc$3 %L[$
ambit of charges 征税范围；收费范围 f]]UNS$AYQ
amended valuation 经修订的估值 LVxR *O
American Commodities Exchange 美国商品交易所 ^ub@ Jwe
American Express Bank Limited 美国运通银行 (b;*8
American Stock Exchange 美国证券交易所 o_on/{qz
amortization 摊销 TCetd#;R
amount due from banks 存放银行同业的款项 Eh|v>Yew
amount due from banks abroad 存放海外银行同业的款项 5YnTGf&
amount due from holding companies 控股公司欠款 [BKX$A:Y
amount due from local banks 存放本港银行同业的款项 05/'qf7P,U
amount due to banks 银行同业的存款 cP`[/5R
amount due to banks abroad 海外银行同业的存款 |lVoL.Z,0
amount due to holding companies 控股公司存款 % H8s_O
amount due to local banks 本港银行同业的存款 " /q
m,$
amount due to outport banks 外埠银行同业的存款
@0U={qX
amount for note issue 发行纸币的款额 -)$5[ jM]
amount of bond 担保契据的款额 @_C?M5v
amount of consideration 代价款额 B0"55g*c
amount of contribution 供款数额 qfl #ki`,
amount of indebtedness 负债款额 1_6oM/?'
amount of principal of the loan 贷款本金额 2mfKy9QxO
amount of rates chargeable 应征差饷数额 y8CH=U[
amount of share capital 股本额 $ { 5 |{`
amount of sums assured 承保款额 l"1at eM3
amount of variation 变动幅度 2 s<uT
amount of vote 拨款数额 'MY0v_
amount payable 应付款额 eeu;A, @U
amount receivable 应收款额 [7@9wa1v!
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 pkT26)aW
analysis 分析 {<y.G1<.
ancillary risk 附属风险 < r7s,][&
annual account 周年帐目；周年帐目报表；年度决算；年结 :|PgGhW
annual accounting date 年结日期 CKr5 L
annual allowance 每年免税额；年积金；年度津贴；年津 xdkC>o4>
annual balance 年度余额 DRuG5| {I:
annual disposable income 每年可动用收入 ,RIC _26
annual estimates 周年预算 iFkXt<_A
annual fee 年费 6Pd LJ#LS
annual general meeting 周年大会 ?5jq)x d2
annual growth rate 年增率；每年增长率 #jd&f,
Tt
annual long-term supplement 长期个案每年补助金 Y;[+ ^J *a
annual pensionable emolument 可供计算退休金的年薪 n|AV7c
annual report 年报 # f-pkeaeq
Annual Report on the Consumer Price Index 《消费物价指数年报》 (hFyp}jkk
annual return 周年报表；周年申报表；每年报税表格 M
sQ>eSk
Annual Return Rules 《周年报表规则》 :D oE_
annual review of consumer prices 每年消费物价回顾 rs+
["h
annual roll-forward basis 逐年延展方式 8\B]!
annual salary 年薪 a5nA'=|}i
annual statement 年度报表；年度决算表 lmpBf{~ S
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 nX|]JW
annuitant 年金受益人 vj hh4$k
annuity 年金 ]x :>!y
annuity contract 年金合约 zyPc<\HoK
annuity on human life 人寿年金 o GN *p_g
antecedent debt 先前的债项 #d;/Me
ante-dated cheque 倒填日期支票 W 2T6JFv
anticipated expenditure 预期开支 9U]j @*QN
anticipated net profit 预期纯利 G%5ZG$as
anticipated revenue 预期收入 ;?. w!|6
anti-inflation measure 反通货膨胀措施 x_$`#m{hL5
anti-inflationary stance 反通货膨胀立场 =]m,7 v Rq
apparent deficit 表面赤字 ]@A}v\wa
apparent financial solvency 表面偿债能力 (,OF<<OH
apparent partner 表面合伙人 wjc & S'[
application for personal assessment 个人入息课税申请书 ;<N%D=;}@
application of fund 资金应用 \ _l4li
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 SBh"^q
appointed actuary 委任精算师 S\R5SRE
appointed auditor 委任核数师；委任审计师 cT(=pMt8>
appointed trustee 委任的受托人 w :c9Z=KX
appointer 委任人
ckdXla
apportioned pro rata 按比例分摊 z[+S b;
apportionment 分配；分摊 Nn='9s9F?}
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 W@FSQ8b>$m
apportionment formula 分摊方程式 X<mlaXwrA
apportionment of estate duty 遗产税的分摊 ?'RB'o~
appraisal 估价；评估 |*n
B2
appreciable growth 可观增长 Ci_Qra 6
appreciable impact 显着影响 O
8XHaVLg3
appreciable increase 可观增长 E_-QGE/1
appreciation 增值；升值 k keD t+^
appreciation against other currencies 相对其他货币升值 9>9,
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Pmdf:? B
appreciation tax 增值税 T oX--w4
appropriation 拨款；拨用；拨付 E4,
J"T|@
appropriation account 拨款帐目 {@ Z=b 5/P
Appropriation Bill 拨款法案 r t'pc\|O&
appropriation-in-aid system 补助拨款办法 PnZC
I!Mw
approved assets 核准资产 `lA _knS
approved basket stock 认可一篮子证券 nZ % %{#T7
approved budget 核准预算 W^YaC
(I
approved charitable donation 认可慈善捐款 , {X}C
approved charitable institution 认可慈善机构 qP oN 8>.
approved currency 核准货币；认可货币 ],s{%a5wC
approved estimates 核准预算 #7['M; _
approved estimates of expenditure 核准开支预算 / }Pj^^6A<
approved overseas insurer 核准海外保险人 IxaF *4JG
approved overseas trust company 核准海外信托公司 vEw
8<<cgg
approved pooled investment fund 核准汇集投资基金 |8?e4yVd
approved provident fund scheme 认可公积金计划 * -(8Z>9
approved provision 核准拨款 lc\{47LwZ
approved redeemable share 核准可赎回股份 ?&?5x%|.<
approved regional stock 认可地区性证券 :}z `4S@ b
approved retirement scheme 认可退休金计划 qL4s@<|~
approved subordinated loan 核准附属贷款 2p~}<B
arbitrage 套戥；套汇；套利 spT$}F2n
arbitrageur 套戥者；套汇者 'P)c'uqd#
arbitrary amount 临时款项 mgMa)yc!dp
arrangement 措施；安排；协定 L%jIU<?Z7
arrears 欠款 ZI.Czzx\=
arrears of pay 欠付薪酬 L7]o^p{g}Q
arrears of revenue 逾期未收税款；逾期未收的帐项 <$? ?Z;6
articles of association 组织章程；组织细则；组织章程细则 K[
yP{01
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8]D0)
ascertainment of profit 确定利润 gI!d*]{BP
"Asia Clear" “亚洲结算系统”
