allotment 分配；配股 nd $H
3sf
allotment notice 股份配售通知；配股通知 qs6Nb'JvQR
allotment of shares 股份分配 0kU3my]
allowable 可获宽免；免税的 OwG6i|q
allowable business loss 可扣除的营业亏损 j>$=SM c
allowable expenses 可扣税的支出 r/mA2
allowance 免税额；津贴；备抵；准备金 <X:Ud&\
allowance for debts 债项的免税额 g(-;_j!=
allowance for depreciation by wear and tear 耗损折旧免税额 o,?!"*EP
allowance for funeral expenses 殡殓费的免税额 Y%78>- 2 L
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 p!HPp Ef+#
allowance for repairs and outgoings 修葺及支出方面的免税额 0V<Aub[${
allowance to debtor 给债务人的津贴 tt+>8rxF:;
alteration of capital 资本更改 "
S
c5qG
alternate trustee 候补受托人 "bD+/\ z
amalgamation 合并 =d go!k
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [kPD`be2#
ambit of charges 征税范围；收费范围
O D
amended valuation 经修订的估值 9U#\nXM
American Commodities Exchange 美国商品交易所 WW//heJe-
American Express Bank Limited 美国运通银行 FX % t
American Stock Exchange 美国证券交易所
Pv< QjY
amortization 摊销 Ho|o,XvLv
amount due from banks 存放银行同业的款项 y]yi ne
amount due from banks abroad 存放海外银行同业的款项 zWy
,Om8P
amount due from holding companies 控股公司欠款 mSU@UD|'
amount due from local banks 存放本港银行同业的款项 6N9 c <JC
amount due to banks 银行同业的存款 /Jh1rck
amount due to banks abroad 海外银行同业的存款 n 11LxGwk
amount due to holding companies 控股公司存款 \bU
`
amount due to local banks 本港银行同业的存款 h 7bPA W=(
amount due to outport banks 外埠银行同业的存款 6yE'/VB<
amount for note issue 发行纸币的款额 O
{PW
amount of bond 担保契据的款额 !cRfZ
amount of consideration 代价款额 gzVtx D h
amount of contribution 供款数额
z'7#"D
amount of indebtedness 负债款额 ;c1relR2
amount of principal of the loan 贷款本金额 Wt>J
`
amount of rates chargeable 应征差饷数额 i~9?:plS
amount of share capital 股本额 Ba/RO36&c
amount of sums assured 承保款额 JDk CUN 5
amount of variation 变动幅度 2ubmsbt$
amount of vote 拨款数额 Dq?E\
amount payable 应付款额 GHv{
amount receivable 应收款额 uc 'p]WhQ
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0z<H(|
analysis 分析 gh TcB
ancillary risk 附属风险 [-4KY4R
annual account 周年帐目；周年帐目报表；年度决算；年结 8QT<M]N%
annual accounting date 年结日期 F7\BF
annual allowance 每年免税额；年积金；年度津贴；年津 8h@q
annual balance 年度余额 *~c qr
annual disposable income 每年可动用收入 9 *4 .
annual estimates 周年预算 34z_+
annual fee 年费 :d.1 ;st
annual general meeting 周年大会 5B1G?`]?
annual growth rate 年增率；每年增长率 +fM&su=wl
annual long-term supplement 长期个案每年补助金 2R~6<W+&:>
annual pensionable emolument 可供计算退休金的年薪 %Ys$@dB
annual report 年报 u M<|@`&b
Annual Report on the Consumer Price Index 《消费物价指数年报》 Mal <iNN
annual return 周年报表；周年申报表；每年报税表格 7skljw(
Annual Return Rules 《周年报表规则》 >W
r$Y{
annual review of consumer prices 每年消费物价回顾 [cDbaq,T
annual roll-forward basis 逐年延展方式 W]_g4,T>
annual salary 年薪 ?KCivf
annual statement 年度报表；年度决算表 )u0O_R
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 {-HDkG' 8
annuitant 年金受益人 fmFzW *,E
annuity 年金 flP>@i:e6
annuity contract 年金合约 "qawq0P8Z
annuity on human life 人寿年金
\]I
antecedent debt 先前的债项 UgR : qjI
ante-dated cheque 倒填日期支票 I FsE!oDs4
anticipated expenditure 预期开支 L x.jrF|&
anticipated net profit 预期纯利 dByjcTPA
anticipated revenue 预期收入 5X0QxnnV
anti-inflation measure 反通货膨胀措施 -j&Vtr
anti-inflationary stance 反通货膨胀立场 qbb6,DL7J
apparent deficit 表面赤字 B52yaG8C
apparent financial solvency 表面偿债能力 :N2E}hxk
apparent partner 表面合伙人 ><=rIhG%H@
application for personal assessment 个人入息课税申请书 {(}yG_Q]!
application of fund 资金应用 O= aw^|oj]
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 it)ZP H
appointed actuary 委任精算师 :k~dj C
appointed auditor 委任核数师；委任审计师 xdZ<|
vMR
appointed trustee 委任的受托人 Q ]"jD#F
appointer 委任人 -(9O6)Rs$
apportioned pro rata 按比例分摊 ePEe?o4;
apportionment 分配；分摊 lm$;:Roj*
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Q.A \U>AgV
apportionment formula 分摊方程式 ;'}'5nO=$
apportionment of estate duty 遗产税的分摊 +R
qbf
appraisal 估价；评估 ul@3
Bt
appreciable growth 可观增长 0/Z
!5-.
appreciable impact 显着影响 eLV.qLBUs
appreciable increase 可观增长 :H?f*aw
appreciation 增值；升值
89Z#|#uM5
appreciation against other currencies 相对其他货币升值 q>-R3HB
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ZVL
gK}s
appreciation tax 增值税 9 Kbw
GmSU
appropriation 拨款；拨用；拨付 t`YWwI.
appropriation account 拨款帐目 ,[X_]e;
Appropriation Bill 拨款法案 2 n)gpLIJ
appropriation-in-aid system 补助拨款办法 v L}T~_=3
approved assets 核准资产 5/?P|T
approved basket stock 认可一篮子证券 OxQYNi2
approved budget 核准预算 6{=_718l`
approved charitable donation 认可慈善捐款 ;7Okyj6EP
approved charitable institution 认可慈善机构 j;\[pg MR/
approved currency 核准货币；认可货币 ?Vc0)
approved estimates 核准预算 ETfF5i}
approved estimates of expenditure 核准开支预算 YJ,*(A18
approved overseas insurer 核准海外保险人 XA
{F:%
approved overseas trust company 核准海外信托公司 _Yq@ F Ou
approved pooled investment fund 核准汇集投资基金 ORBxD"J&
approved provident fund scheme 认可公积金计划 0Z
HDBh
approved provision 核准拨款 aGK@)&h$
approved redeemable share 核准可赎回股份 E^ wyD-ii/
approved regional stock 认可地区性证券 A nMV <
approved retirement scheme 认可退休金计划 ?pG/m%[
approved subordinated loan 核准附属贷款 VEs5;]#<2D
arbitrage 套戥；套汇；套利 qTM%G-
arbitrageur 套戥者；套汇者 B!;+_%P76
arbitrary amount 临时款项 $UvPo0{
arrangement 措施；安排；协定
!^WHZv4
arrears 欠款 J,5+47b1}R
arrears of pay 欠付薪酬 &= eYr{
arrears of revenue 逾期未收税款；逾期未收的帐项 dv!r.
articles of association 组织章程；组织细则；组织章程细则 m`}{V5;
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @AQwr#R"l
ascertainment of profit 确定利润 pRi<cO
"Asia Clear" “亚洲结算系统”
