allotment 分配；配股 o#) !b:/
allotment notice 股份配售通知；配股通知 3/=QZ8HA&-
allotment of shares 股份分配 @e0skc
allowable 可获宽免；免税的 B/hHkOoo
allowable business loss 可扣除的营业亏损 .6F3;bg R7
allowable expenses 可扣税的支出 Ux
T [
allowance 免税额；津贴；备抵；准备金 kte.E%.PE
allowance for debts 债项的免税额 'aP*++^
allowance for depreciation by wear and tear 耗损折旧免税额 faOWhI G
allowance for funeral expenses 殡殓费的免税额 'sBXH EZA]
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 M9g\/]Io;
allowance for repairs and outgoings 修葺及支出方面的免税额 cEjdImAzU
allowance to debtor 给债务人的津贴 l1Q+hz5"*U
alteration of capital 资本更改 ]q7 LoH'S
alternate trustee 候补受托人 SvP\JQ<c
amalgamation 合并 LC\:xia
{X
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^!F5Cz 48
ambit of charges 征税范围；收费范围 e=UVsYNx
amended valuation 经修订的估值 cu?(P ;mQi
American Commodities Exchange 美国商品交易所 {4aY}=
-Q*
American Express Bank Limited 美国运通银行 TK/'=8
American Stock Exchange 美国证券交易所 o[[r_v_d
amortization 摊销 T$8~ 9 qx
amount due from banks 存放银行同业的款项 {ah~q}(P
amount due from banks abroad 存放海外银行同业的款项 \u-e\w
amount due from holding companies 控股公司欠款 sLi//P?:t
amount due from local banks 存放本港银行同业的款项 *Yu\YjLPG
amount due to banks 银行同业的存款 eu]
iwOc&p
amount due to banks abroad 海外银行同业的存款 3e6Y
amount due to holding companies 控股公司存款 NVqC|uEAF
amount due to local banks 本港银行同业的存款 51 +M_ ~
amount due to outport banks 外埠银行同业的存款 )c >B23D
amount for note issue 发行纸币的款额 ~)a ;59<$
amount of bond 担保契据的款额 :+Q"MIU
amount of consideration 代价款额 |z]2KjF&w-
amount of contribution 供款数额 `s> =Sn&UP
amount of indebtedness 负债款额 mhLRi\[c )
amount of principal of the loan 贷款本金额 .!8X]trEg
amount of rates chargeable 应征差饷数额
pl,Z
amount of share capital 股本额 Te@6N\g
amount of sums assured 承保款额 _d| 6 2VS
amount of variation 变动幅度 Wejwj/EU%
amount of vote 拨款数额 G6 8Nv:
amount payable 应付款额 .83v~{n
amount receivable 应收款额 a950M7
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 k
gu[!hD1
analysis 分析 -+=:+LhSMb
ancillary risk 附属风险 JD{MdhhV
annual account 周年帐目；周年帐目报表；年度决算；年结 Fv);5 LD
annual accounting date 年结日期 }t
51U0b%
annual allowance 每年免税额；年积金；年度津贴；年津 s >VEuLY*
annual balance 年度余额 V}|v!h[O8
annual disposable income 每年可动用收入 i`KZ,
annual estimates 周年预算 t0J5v ;
annual fee 年费 !UMo 4}Y
annual general meeting 周年大会 n1>,#|#
annual growth rate 年增率；每年增长率 y /:T(tk$
annual long-term supplement 长期个案每年补助金 ;\ .JV '
annual pensionable emolument 可供计算退休金的年薪 oCKM5AVWsv
annual report 年报 MFH"$t+
Annual Report on the Consumer Price Index 《消费物价指数年报》 4,U}Am1Q
annual return 周年报表；周年申报表；每年报税表格 K HlIK`r
Annual Return Rules 《周年报表规则》 \_*MJ)h)X
annual review of consumer prices 每年消费物价回顾 Lubs{ -5lk
annual roll-forward basis 逐年延展方式 hiMyFvA4
annual salary 年薪 E! I
annual statement 年度报表；年度决算表 J,1osG<6x
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 1n`1o
-&l-
annuitant 年金受益人 5{ FM#@
annuity 年金 Sc'c$/
annuity contract 年金合约 j|&DP-@g/
annuity on human life 人寿年金 f' '{.L
antecedent debt 先前的债项
0Ox|^V
ante-dated cheque 倒填日期支票 fNqmTRu
anticipated expenditure 预期开支 Sc/`=h]T
anticipated net profit 预期纯利 9 y^kb+
anticipated revenue 预期收入 ^'7C0ps+A
anti-inflation measure 反通货膨胀措施 NY jS
anti-inflationary stance 反通货膨胀立场 !b7'>b'J<1
apparent deficit 表面赤字 fi&uB9hc
apparent financial solvency 表面偿债能力 *vRI) >wU
apparent partner 表面合伙人 9 8A(jsj
application for personal assessment 个人入息课税申请书 L-z ;:Ztk
application of fund 资金应用 ^S#\O>GHP
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 g %\$ !b
appointed actuary 委任精算师 |0L=8~M(j
appointed auditor 委任核数师；委任审计师 NT@YLhs?
appointed trustee 委任的受托人 >:jM}*dnL
appointer 委任人 ~ThVap[*
apportioned pro rata 按比例分摊 GOf`Z'\xt
apportionment 分配；分摊 m4" N+_j
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %GX uuE}mX
apportionment formula 分摊方程式 |"R_-U
apportionment of estate duty 遗产税的分摊 5 o#<`_=J
appraisal 估价；评估 Uvh~ B^6
appreciable growth 可观增长 ^XBzZ!h|
appreciable impact 显着影响 D1X4|Q*SK
appreciable increase 可观增长 q]eFd6
appreciation 增值；升值 rBD(2M
appreciation against other currencies 相对其他货币升值 I /On3"U%
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 i*S|qX7``
appreciation tax 增值税 dI^IK
appropriation 拨款；拨用；拨付 V06CCy8n
appropriation account 拨款帐目 ^sifEgG *d
Appropriation Bill 拨款法案 <)O >MI'
4
appropriation-in-aid system 补助拨款办法 S9 G+#[.|
approved assets 核准资产 6 Wpxp\
approved basket stock 认可一篮子证券 BTTLy^
approved budget 核准预算 46bl>yk9<
approved charitable donation 认可慈善捐款 5LX8:~y
approved charitable institution 认可慈善机构 #wenX$UTh3
approved currency 核准货币；认可货币 \ ]
approved estimates 核准预算 V @D]bV@4
approved estimates of expenditure 核准开支预算 OM.k?1%+M
approved overseas insurer 核准海外保险人 .xGo\aD
approved overseas trust company 核准海外信托公司 ryxYcEM0
approved pooled investment fund 核准汇集投资基金 >Mvka;T]
approved provident fund scheme 认可公积金计划 w 66 v\x~
approved provision 核准拨款 =)I"wR"v$
approved redeemable share 核准可赎回股份 bMN@H\Ek
approved regional stock 认可地区性证券 )Hbb&F
approved retirement scheme 认可退休金计划 ]~-*hOcQ4
approved subordinated loan 核准附属贷款 9>by~4An?
arbitrage 套戥；套汇；套利 FR:d ^mL
arbitrageur 套戥者；套汇者 X^}A*4j
arbitrary amount 临时款项 7J9l
.cM3
arrangement 措施；安排；协定 2_;]
arrears 欠款 HA6G
)x
arrears of pay 欠付薪酬 2fl4
h<V
arrears of revenue 逾期未收税款；逾期未收的帐项 yu)q4C7ek
articles of association 组织章程；组织细则；组织章程细则 ~U6"
?
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
(1 CJw:
ascertainment of profit 确定利润 Q%ruQ#
"Asia Clear" “亚洲结算系统”
