allotment 分配；配股 2IFEl-I B[
allotment notice 股份配售通知；配股通知 pF ' M
allotment of shares 股份分配 |oTA $bln
allowable 可获宽免；免税的 8&++S> <
allowable business loss 可扣除的营业亏损 X XC(R
allowable expenses 可扣税的支出 z?Qt%1q
allowance 免税额；津贴；备抵；准备金 Schvwlm~i
allowance for debts 债项的免税额 fC!+"g55
allowance for depreciation by wear and tear 耗损折旧免税额 lU % L
allowance for funeral expenses 殡殓费的免税额 kqp*o+Oz',
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 R;F z"J
allowance for repairs and outgoings 修葺及支出方面的免税额 [+>cW0a
allowance to debtor 给债务人的津贴 H(ds
alteration of capital 资本更改 mW_ N-z
alternate trustee 候补受托人 @1+({u#B
amalgamation 合并 I] 0
D*z
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 n]snD1?KX
ambit of charges 征税范围；收费范围 ~\[\S!"
amended valuation 经修订的估值 zn/b\X/
American Commodities Exchange 美国商品交易所
LABLT;c
American Express Bank Limited 美国运通银行 "[wP1n!G
American Stock Exchange 美国证券交易所 o;7_*=i
amortization 摊销 'Y:ZWac,
amount due from banks 存放银行同业的款项
K)
{\wV="
amount due from banks abroad 存放海外银行同业的款项 rWxQ;bb#
amount due from holding companies 控股公司欠款 ~ A4_
amount due from local banks 存放本港银行同业的款项 1|3{.E d
amount due to banks 银行同业的存款 p^9u8T4l1
amount due to banks abroad 海外银行同业的存款 p^?]xD
(
amount due to holding companies 控股公司存款 <wO8=bem
amount due to local banks 本港银行同业的存款 Qj(|uGqm3
amount due to outport banks 外埠银行同业的存款 4%,E;fB?=
amount for note issue 发行纸币的款额 T`SpIdzB.
amount of bond 担保契据的款额 f> jAu;S
amount of consideration 代价款额 y ZqX[U
amount of contribution 供款数额 <ly.l]g
amount of indebtedness 负债款额 i")ucrf
amount of principal of the loan 贷款本金额 A<P rsk!
amount of rates chargeable 应征差饷数额 l|'{Cb
amount of share capital 股本额 !; COFR
amount of sums assured 承保款额 J? 84WS
amount of variation 变动幅度 w[?E
oFI$Y
amount of vote 拨款数额 H<bB@(i
amount payable 应付款额 LM?UV)
amount receivable 应收款额 jY ~7-
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~t.M!vk
analysis 分析 iBy
&#^
ancillary risk 附属风险 ^V;2v? O
annual account 周年帐目；周年帐目报表；年度决算；年结 ^{
w]r5d
annual accounting date 年结日期 o+
0"@B
annual allowance 每年免税额；年积金；年度津贴；年津 Z{spo=
annual balance 年度余额 R[{s\
annual disposable income 每年可动用收入 #ybtjsu'"U
annual estimates 周年预算 j3)fmlA
annual fee 年费 <-K'9ut,
annual general meeting 周年大会 o2r)K AA
annual growth rate 年增率；每年增长率 MP F;P&6
annual long-term supplement 长期个案每年补助金 ^Yu%JCN8g
annual pensionable emolument 可供计算退休金的年薪 T{Y;-m
annual report 年报 n0< I
Annual Report on the Consumer Price Index 《消费物价指数年报》 2'5%EQW;0y
annual return 周年报表；周年申报表；每年报税表格 ecG,[1];
Annual Return Rules 《周年报表规则》 ~x 0x.-^A
annual review of consumer prices 每年消费物价回顾 f C^POLn[f
annual roll-forward basis 逐年延展方式
"L~qsFL
annual salary 年薪 Y76U htYH
annual statement 年度报表；年度决算表 6;vfl*
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 |*-&x:p7O
annuitant 年金受益人 >{huaN B
annuity 年金 QeZK&^W
annuity contract 年金合约 @O
Rk
annuity on human life 人寿年金 '+* {u]\
antecedent debt 先前的债项 Kzz]Z O*3
ante-dated cheque 倒填日期支票 {t1 ;icu
anticipated expenditure 预期开支 uf<nVdC.
anticipated net profit 预期纯利 qZ|>{ ^a*
anticipated revenue 预期收入 ^YwTO/Q|
anti-inflation measure 反通货膨胀措施 <u%&@G$F>
anti-inflationary stance 反通货膨胀立场 t >izcO
apparent deficit 表面赤字 f hS4Gb_
apparent financial solvency 表面偿债能力 :q,tmk h
apparent partner 表面合伙人 M5>cYV G
application for personal assessment 个人入息课税申请书 )mF;
^3
application of fund 资金应用 5$.e5y<&(
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Y 6r<+#V
appointed actuary 委任精算师 Me XGE
appointed auditor 委任核数师；委任审计师 | Xv]s61
appointed trustee 委任的受托人 wtpz ef=
appointer 委任人 N % W298
apportioned pro rata 按比例分摊 zxffjz,Fe:
apportionment 分配；分摊 9et%Hn.K'
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9j~|m
apportionment formula 分摊方程式 xgV(0H}Mf
apportionment of estate duty 遗产税的分摊 HbXYinG%
appraisal 估价；评估 "hi)p9 _cR
appreciable growth 可观增长 01/yog
appreciable impact 显着影响 2J5RZg9jL
appreciable increase 可观增长 <W<>=vDzyE
appreciation 增值；升值 8%W(",nd
appreciation against other currencies 相对其他货币升值 (viGL|Ogn
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8)
1+j>OQ
appreciation tax 增值税 d"
A er
appropriation 拨款；拨用；拨付 C}>Pn{wY9
appropriation account 拨款帐目 u eD_<KjE=
Appropriation Bill 拨款法案 Q"2J2211
appropriation-in-aid system 补助拨款办法 mxQP Ou
approved assets 核准资产 IGC:zZ~z
approved basket stock 认可一篮子证券 EmO{lCENk
approved budget 核准预算 +#a_Y
approved charitable donation 认可慈善捐款 u^Sa{Jk=
approved charitable institution 认可慈善机构
E +$%88
approved currency 核准货币；认可货币 PH]/*LEj
approved estimates 核准预算 G& 2`c\u{
approved estimates of expenditure 核准开支预算 s}5,<|DL
approved overseas insurer 核准海外保险人 Kk?C
approved overseas trust company 核准海外信托公司 -cqR]' u
approved pooled investment fund 核准汇集投资基金 pX~X{JTaL)
approved provident fund scheme 认可公积金计划 ?1kXV n$
approved provision 核准拨款 mOQN$d [
approved redeemable share 核准可赎回股份 >/5'0n_R
approved regional stock 认可地区性证券 48 n5Y~YS
approved retirement scheme 认可退休金计划 ;:5Ahfo \
approved subordinated loan 核准附属贷款 :t8?!9g
arbitrage 套戥；套汇；套利 1U(P0$C
arbitrageur 套戥者；套汇者 Y)oF;ko:
arbitrary amount 临时款项 "0ZBPp1q
arrangement 措施；安排；协定 N&]GP l0
arrears 欠款 V0ig#?]
arrears of pay 欠付薪酬 \p%,g& ^ x
arrears of revenue 逾期未收税款；逾期未收的帐项 7I 0[Ii
articles of association 组织章程；组织细则；组织章程细则 Svun
RUE-f
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 v3 q.,I_
ascertainment of profit 确定利润 U6/$CH<pe
"Asia Clear" “亚洲结算系统”
