allotment 分配；配股 x[a<mk
allotment notice 股份配售通知；配股通知 8fl`r~bqZ
allotment of shares 股份分配 <
jJ
allowable 可获宽免；免税的 #ZB~ x6i6
allowable business loss 可扣除的营业亏损 kqFP)!37
allowable expenses 可扣税的支出 wB.&}p9p
allowance 免税额；津贴；备抵；准备金 C{U?0!^
allowance for debts 债项的免税额 }H ^+A77v
allowance for depreciation by wear and tear 耗损折旧免税额 )h7<?@wv&
allowance for funeral expenses 殡殓费的免税额 s.$3j$vT 8
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 y*qVc E
allowance for repairs and outgoings 修葺及支出方面的免税额 8X[:j&@
allowance to debtor 给债务人的津贴 aDU<wxnSvO
alteration of capital 资本更改 =vX/{C
alternate trustee 候补受托人 F(>Np2oi6
amalgamation 合并 ,U2*F Z["
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8
WXQ Oo8
ambit of charges 征税范围；收费范围 Sc;BCl {=|
amended valuation 经修订的估值 GP N]9
American Commodities Exchange 美国商品交易所 ~E17L]ete
American Express Bank Limited 美国运通银行 -XB/lnG
American Stock Exchange 美国证券交易所 \NPmym_ 6J
amortization 摊销 oKuI0-*mR
amount due from banks 存放银行同业的款项 '=b/6@&
amount due from banks abroad 存放海外银行同业的款项 5IE#\FITO|
amount due from holding companies 控股公司欠款 I tNz}4o|d
amount due from local banks 存放本港银行同业的款项 b,7k)ND1F
amount due to banks 银行同业的存款 c2l@6<Ww
amount due to banks abroad 海外银行同业的存款 |fK1/<sz#
amount due to holding companies 控股公司存款 ,Lr. 9I.
amount due to local banks 本港银行同业的存款 p{r}?a
amount due to outport banks 外埠银行同业的存款 bCRV\myd`
amount for note issue 发行纸币的款额 :D~D U,e'
amount of bond 担保契据的款额 >*35C`^
amount of consideration 代价款额 m| n
amount of contribution 供款数额 *4\:8
amount of indebtedness 负债款额 s6 uG`F"
amount of principal of the loan 贷款本金额 Z^3
rLCa
amount of rates chargeable 应征差饷数额 )_ YX DU
amount of share capital 股本额 ]d$8f
amount of sums assured 承保款额 ldU?{o:\s
amount of variation 变动幅度
&u$Q4
amount of vote 拨款数额 E(>=rD /+
amount payable 应付款额 , Vc6Gwm
amount receivable 应收款额 wr$("A(
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?:Uv[|S#>
analysis 分析 3l rT3a3vV
ancillary risk 附属风险 %O|iE M
annual account 周年帐目；周年帐目报表；年度决算；年结 C0T;![/4 A
annual accounting date 年结日期 Sc]B#/~B
annual allowance 每年免税额；年积金；年度津贴；年津 <? q?Mn
annual balance 年度余额 } Y12
annual disposable income 每年可动用收入 R@1 xt@?
annual estimates 周年预算 3dg1DR;
annual fee 年费 3c-GY:VkLM
annual general meeting 周年大会 PxvyN_B#>
annual growth rate 年增率；每年增长率 Yl
Zso2
annual long-term supplement 长期个案每年补助金
dm\F
annual pensionable emolument 可供计算退休金的年薪 b/+u4'"
annual report 年报 ]E5o 1eeg
Annual Report on the Consumer Price Index 《消费物价指数年报》 n@<YI
annual return 周年报表；周年申报表；每年报税表格 B-*+r`@Bd
Annual Return Rules 《周年报表规则》 R`NYEptJ
annual review of consumer prices 每年消费物价回顾 X-bcQ@Oj
annual roll-forward basis 逐年延展方式 LBw1g<&
annual salary 年薪 g];!&R-
annual statement 年度报表；年度决算表 Kn5~d(:
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ;AG8C
#_
annuitant 年金受益人 01 }D,W`
annuity 年金 Cjn#00
annuity contract 年金合约 z O-z%y
annuity on human life 人寿年金 E>6MeO
antecedent debt 先前的债项 uy>q 7C
ante-dated cheque 倒填日期支票 k
= >oO9`
anticipated expenditure 预期开支 ? >7[7( |
anticipated net profit 预期纯利 )8a~L
8oN
anticipated revenue 预期收入 7r6.n61F
anti-inflation measure 反通货膨胀措施 m+ =] m_
anti-inflationary stance 反通货膨胀立场 =/@D8{pU
apparent deficit 表面赤字 T^zXt?
apparent financial solvency 表面偿债能力 X]ipI$'+C
apparent partner 表面合伙人 /:cd\
A}
application for personal assessment 个人入息课税申请书 ?tWaI{95I
application of fund 资金应用 LQ@"
Xe]5
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 u+
9hL4
appointed actuary 委任精算师 y6g&Y. :o
appointed auditor 委任核数师；委任审计师 g_;\iqxL
appointed trustee 委任的受托人 /J]5H
appointer 委任人 /!0={G
apportioned pro rata 按比例分摊 &h}#HS>l
apportionment 分配；分摊
/T"+KU*
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 z<MsKD0Q
apportionment formula 分摊方程式 tR# Ojk vX
apportionment of estate duty 遗产税的分摊 2R[:]-b
appraisal 估价；评估 s U=H &D99
appreciable growth 可观增长 Na<pwC
appreciable impact 显着影响 em y[k
appreciable increase 可观增长 >R'F,
appreciation 增值；升值 C"y(5U)d
appreciation against other currencies 相对其他货币升值 6,p
nw
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]}V<*f
appreciation tax 增值税 M`0V~P`^
appropriation 拨款；拨用；拨付 B`EJb71^Xy
appropriation account 拨款帐目 x[cL
Bc<
Appropriation Bill 拨款法案 4VHn
\
appropriation-in-aid system 补助拨款办法 &5>K
l}7
approved assets 核准资产 E fqX
y>W
approved basket stock 认可一篮子证券 T~-ycVc
approved budget 核准预算 m&d|t>3<
approved charitable donation 认可慈善捐款 &j;wCvE4+
approved charitable institution 认可慈善机构 Q 3 ea{!r
approved currency 核准货币；认可货币 |NlO7aQ>2H
approved estimates 核准预算 1 s\Wt w:
approved estimates of expenditure 核准开支预算 b]e"1Y)D-
approved overseas insurer 核准海外保险人 QRw"H 8nW
approved overseas trust company 核准海外信托公司 kj Jn2c:y
approved pooled investment fund 核准汇集投资基金 }H53~@WP>
approved provident fund scheme 认可公积金计划 )L? P}$+
approved provision 核准拨款 G0Iw-vf
approved redeemable share 核准可赎回股份 q]ku5A\y
approved regional stock 认可地区性证券
:Uzm
approved retirement scheme 认可退休金计划 @]%IK(|
approved subordinated loan 核准附属贷款 . \ULbN3Z
arbitrage 套戥；套汇；套利 (&F}/s gbi
arbitrageur 套戥者；套汇者 I(L,8n5
arbitrary amount 临时款项 nLZTK&7}
arrangement 措施；安排；协定 z,[Hli*0
arrears 欠款 ; ; OAQ`
arrears of pay 欠付薪酬 D&&9^t9S
arrears of revenue 逾期未收税款；逾期未收的帐项 #4Rx]zW^%
articles of association 组织章程；组织细则；组织章程细则 BDW^7[n
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 X;
\+<LE
ascertainment of profit 确定利润 BQE|8g'&T
"Asia Clear" “亚洲结算系统”
