allotment 分配；配股 1%G<gbHpI
allotment notice 股份配售通知；配股通知 h3h2 KqM'
allotment of shares 股份分配 UsNr$MO
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allowable 可获宽免；免税的 yrs![ u
allowable business loss 可扣除的营业亏损 8G?'F${`
allowable expenses 可扣税的支出 PnJr
allowance 免税额；津贴；备抵；准备金 @AvXBMq|
allowance for debts 债项的免税额 <bDjAVq
allowance for depreciation by wear and tear 耗损折旧免税额 z T6ng#
allowance for funeral expenses 殡殓费的免税额 qDxz`}Ly=
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3o%JJ In&
allowance for repairs and outgoings 修葺及支出方面的免税额 M3Q#=yy$D$
allowance to debtor 给债务人的津贴
4^1{UlCop
alteration of capital 资本更改 .[? E1w e
alternate trustee 候补受托人
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amalgamation 合并 [#fXmW>N/
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 d7g/s'ZHt6
ambit of charges 征税范围；收费范围 xC9^x7%3O
amended valuation 经修订的估值 _Z~w pO}/
American Commodities Exchange 美国商品交易所 ?<Yt lqL
American Express Bank Limited 美国运通银行 U\&kT/6vh
American Stock Exchange 美国证券交易所 '""qMRCm
amortization 摊销 is}o5\JEL
amount due from banks 存放银行同业的款项 ?
g&6l0 n`
amount due from banks abroad 存放海外银行同业的款项 h6c8 hp.
amount due from holding companies 控股公司欠款 /t ikLJ
amount due from local banks 存放本港银行同业的款项 {6!Mf+ Xq
amount due to banks 银行同业的存款 `o8b\p\zn
amount due to banks abroad 海外银行同业的存款 kzZtKN9Az
amount due to holding companies 控股公司存款 s<cg&`u,<M
amount due to local banks 本港银行同业的存款 5r.\maW
amount due to outport banks 外埠银行同业的存款 zO<EbqNe!
amount for note issue 发行纸币的款额 6]Q
~c"+5
amount of bond 担保契据的款额 0NK]u~T<
amount of consideration 代价款额 J6;^: ()
amount of contribution 供款数额 nch hNU
amount of indebtedness 负债款额 C"PN3>x}j
amount of principal of the loan 贷款本金额 y%Ui)UMnw]
amount of rates chargeable 应征差饷数额 $g$~TuA
w
amount of share capital 股本额 E1_FK1*V;
amount of sums assured 承保款额 LyhLPU0^q
amount of variation 变动幅度 :
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amount of vote 拨款数额 e,>L&9] ZI
amount payable 应付款额 g><u (3
amount receivable 应收款额 %@ '9< i8o
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *YZ' Uy?
analysis 分析 12])``9
ancillary risk 附属风险 ^QTl (L
annual account 周年帐目；周年帐目报表；年度决算；年结 (k"|k
annual accounting date 年结日期 l"p
%]\tZ
annual allowance 每年免税额；年积金；年度津贴；年津 ])!|b2:s3
annual balance 年度余额 %4Ylq|d
annual disposable income 每年可动用收入 KS}C i -
annual estimates 周年预算 j )Zi4<./
annual fee 年费 P1]ucu_y,
annual general meeting 周年大会 \K9 XG/XIx
annual growth rate 年增率；每年增长率 L;I .6<K.
annual long-term supplement 长期个案每年补助金 G1
%c<1Y
annual pensionable emolument 可供计算退休金的年薪 ?|Fu^eR%X
annual report 年报 zh2$U
dZ|M
Annual Report on the Consumer Price Index 《消费物价指数年报》 7qt<C LJ
annual return 周年报表；周年申报表；每年报税表格 5F+5J)h
Annual Return Rules 《周年报表规则》 r.**
z j
annual review of consumer prices 每年消费物价回顾 BoG/Hd .S
annual roll-forward basis 逐年延展方式 &NZN_%
annual salary 年薪 VG* BAFs
annual statement 年度报表；年度决算表 MI0'ou8l
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 d*khda;Vj
annuitant 年金受益人 ?/9]"HFH N
annuity 年金 eft-]c+*0
annuity contract 年金合约 x~!B.4gT2
annuity on human life 人寿年金 Za}*6N=?*
antecedent debt 先前的债项 9Gfm?.O 5
ante-dated cheque 倒填日期支票 1*S It5?4
anticipated expenditure 预期开支 X?z5IL;rt
anticipated net profit 预期纯利 ^*"&e\+p
anticipated revenue 预期收入 L^yQb4$&M
anti-inflation measure 反通货膨胀措施 9E)
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anti-inflationary stance 反通货膨胀立场 N{46D S
apparent deficit 表面赤字 ,RKBGOz?f
apparent financial solvency 表面偿债能力 !p >a ,8w
apparent partner 表面合伙人 \O
/ " F;
application for personal assessment 个人入息课税申请书 iaQ[}'6!$
application of fund 资金应用 AT}}RE@vq
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 @/ l {
appointed actuary 委任精算师 H[@ uE*W
appointed auditor 委任核数师；委任审计师 >};,Byv!%
appointed trustee 委任的受托人 jy(,^B,]
appointer 委任人 ( t#w@<
apportioned pro rata 按比例分摊 ,w; ~R4x
apportionment 分配；分摊 yZ~<!
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Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Q 2cF++Q1
apportionment formula 分摊方程式 bI T OA
apportionment of estate duty 遗产税的分摊 {/uBZ(
appraisal 估价；评估 #B8`qFpQC
appreciable growth 可观增长 T#6'] D
appreciable impact 显着影响 DalQ.
appreciable increase 可观增长 s0H_Y'
appreciation 增值；升值 g_G?gO
appreciation against other currencies 相对其他货币升值 \NhCu $'
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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appreciation tax 增值税 0bQaXxt|p
appropriation 拨款；拨用；拨付 qGuz`&i
appropriation account 拨款帐目 ~"\sL;B
Appropriation Bill 拨款法案 {R
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appropriation-in-aid system 补助拨款办法 Wy@Z)z?
approved assets 核准资产 D@uw[;Xb5
approved basket stock 认可一篮子证券 `IOp*8
approved budget 核准预算 !H{ )L@f
approved charitable donation 认可慈善捐款 #bUWF|zfT
approved charitable institution 认可慈善机构 hE\,4c1
approved currency 核准货币；认可货币 V]L$ `7G
approved estimates 核准预算 8A"[n>931
approved estimates of expenditure 核准开支预算 Q-F '-@`(C
approved overseas insurer 核准海外保险人 @ v/%^
approved overseas trust company 核准海外信托公司 m?'5*\(ST
approved pooled investment fund 核准汇集投资基金 `]\4yTd
approved provident fund scheme 认可公积金计划 QtJe){(z+
approved provision 核准拨款 E"!9WF(2t5
approved redeemable share 核准可赎回股份 BnvUPDT&
approved regional stock 认可地区性证券 b< _*~af
approved retirement scheme 认可退休金计划 \hdR &f5q
approved subordinated loan 核准附属贷款 {k1s@KXtd
arbitrage 套戥；套汇；套利 SW (7!`
arbitrageur 套戥者；套汇者 jec03wH_0
arbitrary amount 临时款项 vY *p][$
arrangement 措施；安排；协定 '[-gK n
arrears 欠款 T~s/@*y9
arrears of pay 欠付薪酬 2n?\tOm(V
arrears of revenue 逾期未收税款；逾期未收的帐项 Fly@"W4a
articles of association 组织章程；组织细则；组织章程细则 0(Y$x g
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 c x|[P6d
ascertainment of profit 确定利润 +1Si>I
"Asia Clear" “亚洲结算系统”
