allotment 分配；配股 VTD'D+ t
allotment notice 股份配售通知；配股通知 _t3n<
allotment of shares 股份分配 ]_j{b)t
allowable 可获宽免；免税的 J5IQ
allowable business loss 可扣除的营业亏损
"M2HiV
allowable expenses 可扣税的支出 !K_%@|: 7%
allowance 免税额；津贴；备抵；准备金 7j{SCE;
allowance for debts 债项的免税额 'kPShZS$b
allowance for depreciation by wear and tear 耗损折旧免税额 < 0pB u7a
allowance for funeral expenses 殡殓费的免税额 :tNH Cx
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 4 K:p
allowance for repairs and outgoings 修葺及支出方面的免税额 7LKNEll
allowance to debtor 给债务人的津贴 C 2FewsRz
alteration of capital 资本更改 r\a9<nZ{
alternate trustee 候补受托人 Pr/K5aJeg
amalgamation 合并 N3i}>Q)B
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "<NQ2Vr]5
ambit of charges 征税范围；收费范围 N }Z"$4
amended valuation 经修订的估值 }7k+tJ<
American Commodities Exchange 美国商品交易所 lY0^Z
American Express Bank Limited 美国运通银行 eZT923tD
American Stock Exchange 美国证券交易所 $Y 7q2
amortization 摊销 HLa|yc B%
amount due from banks 存放银行同业的款项 z R">'bM:
amount due from banks abroad 存放海外银行同业的款项 rs'~' Y
amount due from holding companies 控股公司欠款 ;E(%s= i
amount due from local banks 存放本港银行同业的款项 _=8x?fC:rl
amount due to banks 银行同业的存款 |h@'~ c
amount due to banks abroad 海外银行同业的存款 X5'foFE'
amount due to holding companies 控股公司存款 a";(C ,:0
amount due to local banks 本港银行同业的存款 (+(YO\ng6
amount due to outport banks 外埠银行同业的存款 rl[&s\[
amount for note issue 发行纸币的款额 5
J61PuH
amount of bond 担保契据的款额 UV A |(:
amount of consideration 代价款额 o%5^dX&[
amount of contribution 供款数额 jv?`9 {-
amount of indebtedness 负债款额 gVl%:Ra%
amount of principal of the loan 贷款本金额 P$4G2>D8dg
amount of rates chargeable 应征差饷数额 H5{d;L1[
amount of share capital 股本额 OcwD<Xy
amount of sums assured 承保款额 RL
SP?o2J
amount of variation 变动幅度 NAlYfbp
amount of vote 拨款数额 j[v<xo
amount payable 应付款额 m n)kd
amount receivable 应收款额 C1Slx !}
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 vn9_tL&
analysis 分析 `)/G5 fB
ancillary risk 附属风险 ?` 3` azfM
annual account 周年帐目；周年帐目报表；年度决算；年结 =6Ihk
annual accounting date 年结日期 -P ^ 6b(
annual allowance 每年免税额；年积金；年度津贴；年津 %70sS].@
annual balance 年度余额 -tlRe12
annual disposable income 每年可动用收入 EQET:a:g
annual estimates 周年预算 MyXgp>?~T
annual fee 年费 *am.N H \
annual general meeting 周年大会 ^?VYE26
annual growth rate 年增率；每年增长率 {Ug?k<h7|
annual long-term supplement 长期个案每年补助金 m\)z& hv<r
annual pensionable emolument 可供计算退休金的年薪 .'saUcVg:
annual report 年报 5^~%10=
Annual Report on the Consumer Price Index 《消费物价指数年报》 }1f@>'o
annual return 周年报表；周年申报表；每年报税表格
T&
Annual Return Rules 《周年报表规则》 p'fU}B1
annual review of consumer prices 每年消费物价回顾 T XWi5f[
annual roll-forward basis 逐年延展方式 M1^,g~e
annual salary 年薪 GNlP]9wX
annual statement 年度报表；年度决算表 J] ^)vxm3
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'(l]F1]
annuitant 年金受益人 h/j+ b.|
annuity 年金 sk.<|-(o
annuity contract 年金合约 SxdH %agM
annuity on human life 人寿年金 a$y=+4L
antecedent debt 先前的债项 g gR@& \
ante-dated cheque 倒填日期支票 Kz:g9
anticipated expenditure 预期开支 6hv4D`d ;o
anticipated net profit 预期纯利 h z\Fq1
anticipated revenue 预期收入 hiZE8?0+~N
anti-inflation measure 反通货膨胀措施 ' 5\7>2fI
anti-inflationary stance 反通货膨胀立场 v}q3_m]
apparent deficit 表面赤字 XbsEO>_Z'A
apparent financial solvency 表面偿债能力 N: [22`NP
apparent partner 表面合伙人 wuSp+?{5k
application for personal assessment 个人入息课税申请书 7{e0^V,\k
application of fund 资金应用 ] ([:"j
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 HS =qK
appointed actuary 委任精算师 q{gt2OWqX
appointed auditor 委任核数师；委任审计师 F:"<4hiA "
appointed trustee 委任的受托人 eLXG _Qb"
appointer 委任人 @0S3`[/U
apportioned pro rata 按比例分摊 ![YLY &}s
apportionment 分配；分摊 yJkERiJV
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6Lk<VpAa
apportionment formula 分摊方程式 ua# sW
apportionment of estate duty 遗产税的分摊 #05#@v8.f
appraisal 估价；评估 :_E
q(r
appreciable growth 可观增长 c%9wI*l
appreciable impact 显着影响 1bs 8fUPB3
appreciable increase 可观增长 JY8wo 5H
appreciation 增值；升值 ~0aWjMc( >
appreciation against other currencies 相对其他货币升值 Hg\+:}k&9
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 fm C)]O%q
appreciation tax 增值税 u4*7 n-(
appropriation 拨款；拨用；拨付 yNMnByg3?
appropriation account 拨款帐目 0vbiq
Appropriation Bill 拨款法案 q] eSDRW
appropriation-in-aid system 补助拨款办法 R LBjl%Q>
approved assets 核准资产 ]@ )T]
approved basket stock 认可一篮子证券 c | OIUc
approved budget 核准预算 ` KBgVhS>
approved charitable donation 认可慈善捐款 bI/d(Q%#<
approved charitable institution 认可慈善机构 &"]Uh
approved currency 核准货币；认可货币 (jv!q@@2C.
approved estimates 核准预算 W|XTa
approved estimates of expenditure 核准开支预算 ZWH?=Bk:
approved overseas insurer 核准海外保险人 ICwhqH&
approved overseas trust company 核准海外信托公司 m2{3j[
approved pooled investment fund 核准汇集投资基金
[zmx
approved provident fund scheme 认可公积金计划 SA@M J>Z
approved provision 核准拨款 R
L&z\S
approved redeemable share 核准可赎回股份 C,T9x m
approved regional stock 认可地区性证券 {a -bew
approved retirement scheme 认可退休金计划 <;}jf *A
approved subordinated loan 核准附属贷款 Eoo QLZ
arbitrage 套戥；套汇；套利 rV.04m,
arbitrageur 套戥者；套汇者 iy_'
D
arbitrary amount 临时款项 SJ$N]<d
arrangement 措施；安排；协定 D5x }V
arrears 欠款 ej-x^G?C
arrears of pay 欠付薪酬 .zxP,]"l
arrears of revenue 逾期未收税款；逾期未收的帐项 Cj^:8 ?%
articles of association 组织章程；组织细则；组织章程细则 &iCE/
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9i4!^DM_
ascertainment of profit 确定利润 Y
Y4"
r\V
"Asia Clear" “亚洲结算系统”
