allotment 分配；配股 :W#?U yo
allotment notice 股份配售通知；配股通知 x~ID[
allotment of shares 股份分配
|$C fm}
allowable 可获宽免；免税的 u{ cb[M
allowable business loss 可扣除的营业亏损 n?QglN
allowable expenses 可扣税的支出 2 ^qJ'<2]M
allowance 免税额；津贴；备抵；准备金 Rh%A^j@
allowance for debts 债项的免税额 .I]EP-
allowance for depreciation by wear and tear 耗损折旧免税额 hh[x(O)TC~
allowance for funeral expenses 殡殓费的免税额 A{Qo}F<*
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 kDG?/j90D
allowance for repairs and outgoings 修葺及支出方面的免税额 :<v@xOzxx
allowance to debtor 给债务人的津贴 ,n`S
,
alteration of capital 资本更改 TQykXZ2Yb)
alternate trustee 候补受托人 ,<$rSvMfg
amalgamation 合并 81!gp7c
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Bkg./iP5x
ambit of charges 征税范围；收费范围 vDyG
xU!#\
amended valuation 经修订的估值 ,/"0tP&_;
American Commodities Exchange 美国商品交易所 "jf_xZ$H-
American Express Bank Limited 美国运通银行 : o:Z
American Stock Exchange 美国证券交易所 NU"L1dK
@
amortization 摊销 f?TS#jG4}
amount due from banks 存放银行同业的款项 ZAgtVbO7
amount due from banks abroad 存放海外银行同业的款项 8g G;A8
amount due from holding companies 控股公司欠款 =
toU?: .
amount due from local banks 存放本港银行同业的款项 Rq`5ff3,
amount due to banks 银行同业的存款 TAq[g|N-;
amount due to banks abroad 海外银行同业的存款 PbfgWGr
amount due to holding companies 控股公司存款 wEw;],ur
amount due to local banks 本港银行同业的存款 jhkX U+4
amount due to outport banks 外埠银行同业的存款 5lyHg{iqD
amount for note issue 发行纸币的款额 *J{E1])<a
amount of bond 担保契据的款额 .*Z#;3
amount of consideration 代价款额 c< sq0('`
amount of contribution 供款数额 Z*IW*f&0>1
amount of indebtedness 负债款额 L\R(//V
amount of principal of the loan 贷款本金额 1B
eh&pl^
amount of rates chargeable 应征差饷数额 X`fm5y
amount of share capital 股本额 C}ASVywc,1
amount of sums assured 承保款额 4y !GFhMh
amount of variation 变动幅度 "bz. nE*
amount of vote 拨款数额 "N)InPR-
amount payable 应付款额 >DN^',FEm
amount receivable 应收款额 wxN&k$`a
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |{RCvm
analysis 分析 ' Er\ 68
ancillary risk 附属风险 pktn X-Slt
annual account 周年帐目；周年帐目报表；年度决算；年结 E,fbIyX
annual accounting date 年结日期 W
XG0Z
annual allowance 每年免税额；年积金；年度津贴；年津 AmQsay#I_
annual balance 年度余额 ENI|e,'[
annual disposable income 每年可动用收入 )-h{ 0o
annual estimates 周年预算 Htfq?\ FD
annual fee 年费 bP,K a
annual general meeting 周年大会 v^ ;vH$B
annual growth rate 年增率；每年增长率 .KtK< Ps[S
annual long-term supplement 长期个案每年补助金 z2Z}
mktP
annual pensionable emolument 可供计算退休金的年薪 %cJdVDW`L
annual report 年报 1^ iLs
Annual Report on the Consumer Price Index 《消费物价指数年报》 cQsSJBZ[v5
annual return 周年报表；周年申报表；每年报税表格 r%>EiHpCU
Annual Return Rules 《周年报表规则》 l< '}`
annual review of consumer prices 每年消费物价回顾 g4{0
annual roll-forward basis 逐年延展方式 0_,un^
annual salary 年薪
4G hg~0
annual statement 年度报表；年度决算表 [z6P]eC7
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 @Y<fj^]k
annuitant 年金受益人 ?j)#\s2
annuity 年金 K)}Vr8,V
annuity contract 年金合约 HGi%b5:<=M
annuity on human life 人寿年金 +n)bWB%
antecedent debt 先前的债项 l@]F zl
ante-dated cheque 倒填日期支票 %NfH`
%`
anticipated expenditure 预期开支 yo$
A0Ti!w
anticipated net profit 预期纯利 ywB0
D`s'
anticipated revenue 预期收入 t;:Yf
anti-inflation measure 反通货膨胀措施 o{ccO29H/
anti-inflationary stance 反通货膨胀立场 %e_){28 n
apparent deficit 表面赤字 EW3--33s
apparent financial solvency 表面偿债能力 Xn5LrLM&
apparent partner 表面合伙人 Q5u3~Q'e
application for personal assessment 个人入息课税申请书 >5zD0!bA
application of fund 资金应用 \&U"7gSL
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 |CK/-UG}
appointed actuary 委任精算师 CK_\K,xVT
appointed auditor 委任核数师；委任审计师 +ZV?yR2yn
appointed trustee 委任的受托人 )b pdj,
appointer 委任人 E.-2 /'i
apportioned pro rata 按比例分摊 gKgdu($NJ
apportionment 分配；分摊 woN
d7`C}7
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +vPCr&40
apportionment formula 分摊方程式 " Lh XR
apportionment of estate duty 遗产税的分摊 v+dT7* ^@
appraisal 估价；评估 @V+KL >Qw
appreciable growth 可观增长 Q8h=2YL
appreciable impact 显着影响 i e7TO{W
appreciable increase 可观增长 $-6[9d-N
appreciation 增值；升值 7t78=wpLc
appreciation against other currencies 相对其他货币升值 'b+
Tio
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 U.<a d
appreciation tax 增值税 #vViEBV eN
appropriation 拨款；拨用；拨付 2d<`dQY{l3
appropriation account 拨款帐目 db3.X~Cn#s
Appropriation Bill 拨款法案 G B>T3l"
appropriation-in-aid system 补助拨款办法 qSaCl6[Do
approved assets 核准资产 s8k4e6ak
approved basket stock 认可一篮子证券 U]ZI_[\'U
approved budget 核准预算 W=2]!%3#
approved charitable donation 认可慈善捐款 "tj]mij2)G
approved charitable institution 认可慈善机构 c l M6R
approved currency 核准货币；认可货币 N I C.c3
approved estimates 核准预算 wB< cW>6
approved estimates of expenditure 核准开支预算 P_gai7Xg
approved overseas insurer 核准海外保险人 mk6>}z*
approved overseas trust company 核准海外信托公司 HLh]*tQG
approved pooled investment fund 核准汇集投资基金 AZ-JaE
approved provident fund scheme 认可公积金计划 nrM-\'
approved provision 核准拨款 j3>&Su>H4
approved redeemable share 核准可赎回股份 :} o{<U
approved regional stock 认可地区性证券 BqOMg$<\[
approved retirement scheme 认可退休金计划 2JHV*/Q
approved subordinated loan 核准附属贷款 D5!I{hp"
arbitrage 套戥；套汇；套利 i\{fM}~W$
arbitrageur 套戥者；套汇者 ?nf4K/IjZ!
arbitrary amount 临时款项 z~;@Mo"*f
arrangement 措施；安排；协定 ~e+ pa |lO
arrears 欠款 ; VQ:\f G
arrears of pay 欠付薪酬 hT Q]xN)
arrears of revenue 逾期未收税款；逾期未收的帐项 tCu9
D
articles of association 组织章程；组织细则；组织章程细则 #?bOAWAwLh
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 <ol? 9tm
ascertainment of profit 确定利润 p Acu{5#7
"Asia Clear" “亚洲结算系统”
