allotment 分配；配股 F]"Hs>
allotment notice 股份配售通知；配股通知 ;&9A
Yh.
allotment of shares 股份分配 aRh1Q=^@(4
allowable 可获宽免；免税的 Ub%sw&QG(9
allowable business loss 可扣除的营业亏损 >a aHN1Ca
allowable expenses 可扣税的支出 UVIR
P#
allowance 免税额；津贴；备抵；准备金 s,2gd'
allowance for debts 债项的免税额 wV,l }Xb-
allowance for depreciation by wear and tear 耗损折旧免税额 K#LG7faj
allowance for funeral expenses 殡殓费的免税额 bR*/d-v^
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 w'-J 24>=
allowance for repairs and outgoings 修葺及支出方面的免税额 |k-IY] 6
allowance to debtor 给债务人的津贴 =%Yw;% 0)Y
alteration of capital 资本更改 z12c9k%s
alternate trustee 候补受托人 UFED*al#
amalgamation 合并 J|Xu]fg0
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 fcC?1M[BP~
ambit of charges 征税范围；收费范围 JnT1-=t.
amended valuation 经修订的估值 }?vc1%w
American Commodities Exchange 美国商品交易所 S/ XkxGZ2
American Express Bank Limited 美国运通银行 | 4XR [eX
American Stock Exchange 美国证券交易所 ;Npv 2yAab
amortization 摊销 tU p'cG
amount due from banks 存放银行同业的款项 c_3
3.i"I}
amount due from banks abroad 存放海外银行同业的款项 )^ky @V
amount due from holding companies 控股公司欠款 ji|`S\u#b
amount due from local banks 存放本港银行同业的款项 xlH?J;$
amount due to banks 银行同业的存款 xzRs
;AXOp
amount due to banks abroad 海外银行同业的存款 w ?+v+k\
amount due to holding companies 控股公司存款 KP[H&4eoC
amount due to local banks 本港银行同业的存款 \AT]$`8@_
amount due to outport banks 外埠银行同业的存款 l*yh(3~}
amount for note issue 发行纸币的款额 # 1v>3H(
amount of bond 担保契据的款额 =R>%}5
amount of consideration 代价款额 SuHv{u45
amount of contribution 供款数额 9b0M'x'W5
amount of indebtedness 负债款额 : cmQ
w
amount of principal of the loan 贷款本金额 y+C.2 ca
amount of rates chargeable 应征差饷数额 U;_b4S:
amount of share capital 股本额 LcA~ a<_
amount of sums assured 承保款额 l5m5H ,`
amount of variation 变动幅度 - -~m{qmy
amount of vote 拨款数额 l/JE}Eg(
amount payable 应付款额 V`n;W6Q17
amount receivable 应收款额 Px >Gc:!>
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 M99g
DN
analysis 分析 AxN. k
ancillary risk 附属风险 Snh
B$DG
annual account 周年帐目；周年帐目报表；年度决算；年结 MWHGB")J
annual accounting date 年结日期 v GF<
annual allowance 每年免税额；年积金；年度津贴；年津 W:8*Z8?7
annual balance 年度余额 -%U 15W;
annual disposable income 每年可动用收入 XQ{G
)
annual estimates 周年预算 nVTCbV
annual fee 年费 _V9 O,"DDc
annual general meeting 周年大会 g 3 6\%L
annual growth rate 年增率；每年增长率 q]\bJV^/U
annual long-term supplement 长期个案每年补助金 G*;}6 bj|?
annual pensionable emolument 可供计算退休金的年薪 >tq,F"2amC
annual report 年报 M# sDPT
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ua@rp3fr
annual return 周年报表；周年申报表；每年报税表格 NdS6j'%B@7
Annual Return Rules 《周年报表规则》 e%v<nGN.-
annual review of consumer prices 每年消费物价回顾 #>|l"1
annual roll-forward basis 逐年延展方式 Qr/8kWa0 C
annual salary 年薪 0RLyAC|
annual statement 年度报表；年度决算表 Ch1+ YZG
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 l#FW#`f
annuitant 年金受益人 da[u@eNrnX
annuity 年金 vu%:0p` K
annuity contract 年金合约 hm%'k~
annuity on human life 人寿年金 ? 9.V@+i
antecedent debt 先前的债项 RsYn6ozb
ante-dated cheque 倒填日期支票 5ml^3 ,x
anticipated expenditure 预期开支 fw ojFS .K
anticipated net profit 预期纯利 Q}J'S5%
anticipated revenue 预期收入 ;B Eg"cm
anti-inflation measure 反通货膨胀措施 <(]e/}
anti-inflationary stance 反通货膨胀立场 5dV Sir
apparent deficit 表面赤字 n.{+\M6k
apparent financial solvency 表面偿债能力 ICD(#m
apparent partner 表面合伙人 uhuwQS= X
application for personal assessment 个人入息课税申请书 *nB fF{y
application of fund 资金应用
D&{ 7Av
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 x9#>0
4s
appointed actuary 委任精算师 6
1= ?(Iw
appointed auditor 委任核数师；委任审计师 'oZ/fUl|7
appointed trustee 委任的受托人 sOJH$G3O
appointer 委任人 i>9/vwe
apportioned pro rata 按比例分摊 kF9T 9
apportionment 分配；分摊 @)8QxI^3[
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \(a9 rZ9
apportionment formula 分摊方程式 web =AQ5I4
apportionment of estate duty 遗产税的分摊 9})!~r;|
appraisal 估价；评估 ?"p:6%GFz
appreciable growth 可观增长 .(Gq9m[~8H
appreciable impact 显着影响 .wrNRU7s
appreciable increase 可观增长 O j kbv
appreciation 增值；升值 Jlw
oSe:S
appreciation against other currencies 相对其他货币升值 B)F2SK<@
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 u"K-mr#$[o
appreciation tax 增值税 )$/Gh&1G
appropriation 拨款；拨用；拨付 APT'2 -I_
appropriation account 拨款帐目 &(fB+VNrOH
Appropriation Bill 拨款法案 G
.~P sw#
appropriation-in-aid system 补助拨款办法 J}7iXTh
approved assets 核准资产 @L%9NqE`O
approved basket stock 认可一篮子证券 _C v({m&N
approved budget 核准预算 rl^_RI
approved charitable donation 认可慈善捐款 uc?QS~H&w
approved charitable institution 认可慈善机构 D?rQQxb
approved currency 核准货币；认可货币 ,.` ";='o
approved estimates 核准预算 '#SacJ\L7
approved estimates of expenditure 核准开支预算 "HW~|M7>(
approved overseas insurer 核准海外保险人 kb?QQ\e
approved overseas trust company 核准海外信托公司 Dg]ua5jk
approved pooled investment fund 核准汇集投资基金 K1Tq7/N
approved provident fund scheme 认可公积金计划 R/
7G
approved provision 核准拨款 +]Oq {v:e
approved redeemable share 核准可赎回股份 Z8$@}|jN
approved regional stock 认可地区性证券 4 uv'l3
approved retirement scheme 认可退休金计划 x. r~e)x=
approved subordinated loan 核准附属贷款 im^G
{ 3z
arbitrage 套戥；套汇；套利 YMG{xGPtM
arbitrageur 套戥者；套汇者 /vFw5KUu
arbitrary amount 临时款项 tvptaw A.
arrangement 措施；安排；协定 Hw34wQX
arrears 欠款 s>
JmLtT
arrears of pay 欠付薪酬 vJ$# m_aa
arrears of revenue 逾期未收税款；逾期未收的帐项 QQKvy0?1
articles of association 组织章程；组织细则；组织章程细则 o}p6qB=;1
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 \%9,< -~[
ascertainment of profit 确定利润 I<*U^e
"Asia Clear" “亚洲结算系统”
