allotment 分配；配股 G?>qd}]y0L
allotment notice 股份配售通知；配股通知 uRP
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allotment of shares 股份分配 OdO{xG G@
allowable 可获宽免；免税的 Gj6<s . /
allowable business loss 可扣除的营业亏损 7^HpVcSM
allowable expenses 可扣税的支出 ggMUdlU
allowance 免税额；津贴；备抵；准备金
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allowance for debts 债项的免税额 wyp{KIV
allowance for depreciation by wear and tear 耗损折旧免税额 L+_8QK <
allowance for funeral expenses 殡殓费的免税额 o\d |CE;>
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ki#y&{v9Be
allowance for repairs and outgoings 修葺及支出方面的免税额 $,!hD\a
allowance to debtor 给债务人的津贴 : g&>D#{
alteration of capital 资本更改 Nc,*hsx'
alternate trustee 候补受托人 VZ;@S3TS
amalgamation 合并 HP#ki !'
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /; +oz
ambit of charges 征税范围；收费范围 v<j2L"bj
amended valuation 经修订的估值 )#C_mB$- #
American Commodities Exchange 美国商品交易所 %@>YNPD`E
American Express Bank Limited 美国运通银行 :#qUMiu$
American Stock Exchange 美国证券交易所 -H4PRCDH
amortization 摊销 I
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amount due from banks 存放银行同业的款项 S=4R5igrC
amount due from banks abroad 存放海外银行同业的款项 ^Wf
S\M`
amount due from holding companies 控股公司欠款 8 ` a,D5U:
amount due from local banks 存放本港银行同业的款项 "X`Qe!zk4
amount due to banks 银行同业的存款 av$
amount due to banks abroad 海外银行同业的存款 %z=`JhE"Q
amount due to holding companies 控股公司存款 b"^\)|*4;
amount due to local banks 本港银行同业的存款 q v.n9 9?]
amount due to outport banks 外埠银行同业的存款 fD0{ 5
amount for note issue 发行纸币的款额 >)4. $# H
amount of bond 担保契据的款额 ^mA
J[^%
amount of consideration 代价款额 _<Xg
C\4O|
amount of contribution 供款数额 ej<`CQ
amount of indebtedness 负债款额 be a|?lK
amount of principal of the loan 贷款本金额 L+7*NaPY*
amount of rates chargeable 应征差饷数额 3=IG#6)~C
amount of share capital 股本额 $ ]Jf0_
amount of sums assured 承保款额 @$Yb#$/
amount of variation 变动幅度 r-*l 1([eW
amount of vote 拨款数额 6`1k
^
amount payable 应付款额 m!;G/s*
amount receivable 应收款额 !W(`<d]68:
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 KLW&bJ$|j
analysis 分析 vpi l$Uq
ancillary risk 附属风险 <W?WUF
annual account 周年帐目；周年帐目报表；年度决算；年结 sLNNcj(Cy>
annual accounting date 年结日期 hc"6u\>
annual allowance 每年免税额；年积金；年度津贴；年津 2av*o~|J*:
annual balance 年度余额 s_TD4~
$
annual disposable income 每年可动用收入 DDWp4`CS|
annual estimates 周年预算 (N7O+3+G
annual fee 年费 $:(z}sYQ7
annual general meeting 周年大会 >C:If0S4X
annual growth rate 年增率；每年增长率 mLQUcYfR
annual long-term supplement 长期个案每年补助金 2!BsEvB(
annual pensionable emolument 可供计算退休金的年薪 !KAsvF,j
annual report 年报 ,2,W^ HJ
Annual Report on the Consumer Price Index 《消费物价指数年报》 %iX/y
annual return 周年报表；周年申报表；每年报税表格 N70zjy4?fL
Annual Return Rules 《周年报表规则》
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annual review of consumer prices 每年消费物价回顾 1b8c67j[
annual roll-forward basis 逐年延展方式
3h LqAj
annual salary 年薪 V +.Q0$~F5
annual statement 年度报表；年度决算表 K|O m5
p
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 U[ bgu#P;
annuitant 年金受益人 6 A.P6DW
annuity 年金 -nOq \RYV
annuity contract 年金合约 2Sjt=LOc="
annuity on human life 人寿年金 ZzT&$J7]`{
antecedent debt 先前的债项 ~x\Cmu9`
ante-dated cheque 倒填日期支票 d[ S#Duz<&
anticipated expenditure 预期开支 r
3|4gG
anticipated net profit 预期纯利 oCbpK
anticipated revenue 预期收入 l YP~3wp99
anti-inflation measure 反通货膨胀措施 @"w2R$o
anti-inflationary stance 反通货膨胀立场 Q E3ryD
apparent deficit 表面赤字 $M39 #a
apparent financial solvency 表面偿债能力 4j{oaey
apparent partner 表面合伙人 EQ/^&
application for personal assessment 个人入息课税申请书 95[wM6?J
application of fund 资金应用 -w\M-wc/$
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 =tn Tdp0F
appointed actuary 委任精算师 l^
Rm0t_
appointed auditor 委任核数师；委任审计师 %EWq2'/5
appointed trustee 委任的受托人 #cO+ <1
appointer 委任人 l0:5q?g
apportioned pro rata 按比例分摊 x^X$M$o,l
apportionment 分配；分摊 `\ R{5TU
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >K5~:mx#3
apportionment formula 分摊方程式 _F^$aZt?e
apportionment of estate duty 遗产税的分摊
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appraisal 估价；评估 qF'~ F`6
appreciable growth 可观增长 O2% ` 2h
appreciable impact 显着影响 Ch7Egz l7?
appreciable increase 可观增长 /LF3O~Go
appreciation 增值；升值 Nq_A8Ph9
appreciation against other currencies 相对其他货币升值 g}m+f] |
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %Ci^*zb
appreciation tax 增值税 -zTEL (r
appropriation 拨款；拨用；拨付 7OE[RX8!f
appropriation account 拨款帐目 <XvYa{t]{
Appropriation Bill 拨款法案 ol<lCp
appropriation-in-aid system 补助拨款办法 @C=M
UT-!
approved assets 核准资产 .yX>.>"T|
approved basket stock 认可一篮子证券 Za0gs @$
approved budget 核准预算 ~
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q;bS
approved charitable donation 认可慈善捐款 GQ[pG{ _+
approved charitable institution 认可慈善机构 !)nD xM`p
approved currency 核准货币；认可货币 4\HsU9 x
approved estimates 核准预算 ^SAq^3^P!
approved estimates of expenditure 核准开支预算 <wa(xDBw
approved overseas insurer 核准海外保险人 5uttv:@=
approved overseas trust company 核准海外信托公司 _Z.cMYN
approved pooled investment fund 核准汇集投资基金 @mNJ=mEV
approved provident fund scheme 认可公积金计划 e C;!YG Z
approved provision 核准拨款 m!: .>y
approved redeemable share 核准可赎回股份 PtqGX=u
approved regional stock 认可地区性证券 B=dseeG[To
approved retirement scheme 认可退休金计划 hiN/S|JN8y
approved subordinated loan 核准附属贷款 l LMPw}r<
arbitrage 套戥；套汇；套利 7*;^UqGjz
arbitrageur 套戥者；套汇者 nj
arbitrary amount 临时款项 A="f j
arrangement 措施；安排；协定 5 VKcV&D
arrears 欠款 wV:C<Mg7q
arrears of pay 欠付薪酬 V^2-_V]8
arrears of revenue 逾期未收税款；逾期未收的帐项 ul=7> ";=|
articles of association 组织章程；组织细则；组织章程细则 -dG,*0 >
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 )
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ascertainment of profit 确定利润 b2s~%}T
"Asia Clear" “亚洲结算系统”
