allotment 分配；配股 o$ disJ
allotment notice 股份配售通知；配股通知 gN./ u
allotment of shares 股份分配 Pi7IBz
allowable 可获宽免；免税的 c:>&iB-Yu
allowable business loss 可扣除的营业亏损 &T"X
kgU5
allowable expenses 可扣税的支出 1"7Rs}l7
allowance 免税额；津贴；备抵；准备金
JrZ"AId2
allowance for debts 债项的免税额 [,_4#Zz
allowance for depreciation by wear and tear 耗损折旧免税额 Dj 0`#~
allowance for funeral expenses 殡殓费的免税额 F^knlv'
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ZMFV iE;8
allowance for repairs and outgoings 修葺及支出方面的免税额 {Ftz4y)6
allowance to debtor 给债务人的津贴 +*Um:}&
alteration of capital 资本更改 IG}`~% Z
alternate trustee 候补受托人 8Df(|>mK
amalgamation 合并 !4gyrNS
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /<J&ZoeJB
ambit of charges 征税范围；收费范围 8`edskWrU
amended valuation 经修订的估值 P8Nzz(JF
American Commodities Exchange 美国商品交易所 e~Hx+Qp.G
American Express Bank Limited 美国运通银行 R[ 'k&jyi
American Stock Exchange 美国证券交易所 x^ s2bb
amortization 摊销 +1`Zu$|
amount due from banks 存放银行同业的款项 * &i SW~s
amount due from banks abroad 存放海外银行同业的款项 '%k<? *
amount due from holding companies 控股公司欠款 oSDx9%
amount due from local banks 存放本港银行同业的款项 L bo8> L(
amount due to banks 银行同业的存款 ]yzqBbV
amount due to banks abroad 海外银行同业的存款 SHM
?32'
amount due to holding companies 控股公司存款 5)%bnLxn
amount due to local banks 本港银行同业的存款 _'g'M=E
amount due to outport banks 外埠银行同业的存款 =e<;B_ ~ .
amount for note issue 发行纸币的款额 fa~u< m
amount of bond 担保契据的款额 eh@6tr
zp=
amount of consideration 代价款额 }=d]ke 9_
amount of contribution 供款数额 W> ZL[BQ
amount of indebtedness 负债款额 8(GH.)I+0
amount of principal of the loan 贷款本金额 +@:$7m(V
amount of rates chargeable 应征差饷数额 ^ \Bm5QkS
amount of share capital 股本额 32DSZ0
amount of sums assured 承保款额 u9d4zR
amount of variation 变动幅度 IV"OzQONx
amount of vote 拨款数额 hWzjn5w3
amount payable 应付款额 37 #|X*L
amount receivable 应收款额 =N _7DT
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "K.Xo G4|
analysis 分析 m
6Xex.d
ancillary risk 附属风险 bp'qrcFuiL
annual account 周年帐目；周年帐目报表；年度决算；年结 \,U#^Vr
annual accounting date 年结日期 Y} '8`.
annual allowance 每年免税额；年积金；年度津贴；年津 :'\4%D=w
annual balance 年度余额 ^qs{Cf$
annual disposable income 每年可动用收入 .d\<}\zZ7J
annual estimates 周年预算 kh11Y1 Q0d
annual fee 年费 H9c
annual general meeting 周年大会 `5y+3v ~"
annual growth rate 年增率；每年增长率 DXbzl
+R
annual long-term supplement 长期个案每年补助金 8 *Fr=+KN
annual pensionable emolument 可供计算退休金的年薪 c5>'1 L
annual report 年报 /F>\-
Annual Report on the Consumer Price Index 《消费物价指数年报》 Je |D] w
annual return 周年报表；周年申报表；每年报税表格 >a5M:s)
Annual Return Rules 《周年报表规则》 %]>LnbM>4
annual review of consumer prices 每年消费物价回顾 D.e4S6\&
annual roll-forward basis 逐年延展方式 SvlS 4C
annual salary 年薪 s_(% 1/{
annual statement 年度报表；年度决算表 O@.afk"{
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 _}_lrg}U
annuitant 年金受益人 \ 2Jr( ?U
annuity 年金 ;%Z%]n IS
annuity contract 年金合约 j( *;W}*^
annuity on human life 人寿年金 9Y9 pKTU
antecedent debt 先前的债项 oB3," zY
ante-dated cheque 倒填日期支票 Vrz6<c-'B
anticipated expenditure 预期开支 S-FoyID\H
anticipated net profit 预期纯利 nN|zEw]
anticipated revenue 预期收入 n&?]GyQ
anti-inflation measure 反通货膨胀措施 <lk_]+ XJ3
anti-inflationary stance 反通货膨胀立场 ;l]O
mcL
apparent deficit 表面赤字
sFR'y.
apparent financial solvency 表面偿债能力 3@k;"pFa<
apparent partner 表面合伙人 #}^ kMD >
application for personal assessment 个人入息课税申请书 UX-l`ygl
application of fund 资金应用 6B4s6
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 #
;,b4O7@
appointed actuary 委任精算师 gE,i
Cx
appointed auditor 委任核数师；委任审计师 ulnG|3A9
appointed trustee 委任的受托人 st;.Po[h
appointer 委任人 8aCa(Xu(H
apportioned pro rata 按比例分摊 cJ 5":^O
apportionment 分配；分摊 w!NtN4>
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 {u
BpM9KT
apportionment formula 分摊方程式 JwzA'[tM
apportionment of estate duty 遗产税的分摊 9v(&3, )a
appraisal 估价；评估 {5+t\~q$
appreciable growth 可观增长 H6<\7W89y
appreciable impact 显着影响 )t
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a ;
appreciable increase 可观增长 RRaGc )B
appreciation 增值；升值 2?LZW14$d
appreciation against other currencies 相对其他货币升值 axOdGv5
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5 ^}zysY`
appreciation tax 增值税 [YT"UVI
appropriation 拨款；拨用；拨付 $'}:nwq6x
appropriation account 拨款帐目 f fGiNXCM
Appropriation Bill 拨款法案 I;`)1
appropriation-in-aid system 补助拨款办法 xz dq E
approved assets 核准资产 imdfin?=
approved basket stock 认可一篮子证券 WU-.lg'c'
approved budget 核准预算 9N>Dp N
approved charitable donation 认可慈善捐款 a; AvY O
approved charitable institution 认可慈善机构 MD ~03
approved currency 核准货币；认可货币 `B;^:u
approved estimates 核准预算 %WrUu|xj>_
approved estimates of expenditure 核准开支预算 uX@RdkC
approved overseas insurer 核准海外保险人 s OD>mc#%Y
approved overseas trust company 核准海外信托公司 (3C6'Wt
approved pooled investment fund 核准汇集投资基金 ^9eJ)12pK
approved provident fund scheme 认可公积金计划 vMJv.O>HW
approved provision 核准拨款 MyZ@I7Fb,
approved redeemable share 核准可赎回股份 |`9POl=
approved regional stock 认可地区性证券 a4FvQH#j
approved retirement scheme 认可退休金计划 ml 7]s N(
approved subordinated loan 核准附属贷款 xMDx<sk
arbitrage 套戥；套汇；套利 UJ1Ui'a(!!
arbitrageur 套戥者；套汇者 vj<HthC.k
arbitrary amount 临时款项 n{j14b'
arrangement 措施；安排；协定 ,qJ/Jt$A
arrears 欠款 4w0 &f
arrears of pay 欠付薪酬 G"0YCi#I|
arrears of revenue 逾期未收税款；逾期未收的帐项 BY"<90kBL
articles of association 组织章程；组织细则；组织章程细则 zN JK+_O=
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 agX-V{l.
ascertainment of profit 确定利润 ]O s!=rt
"Asia Clear" “亚洲结算系统”
