allotment 分配；配股 +a'["Gjq;
allotment notice 股份配售通知；配股通知 l+r3|b
allotment of shares 股份分配 xbNL <3"a
allowable 可获宽免；免税的 lD-H Q d
allowable business loss 可扣除的营业亏损 bH Nf>
allowable expenses 可扣税的支出 Q/%] %d
allowance 免税额；津贴；备抵；准备金 t%fc p
allowance for debts 债项的免税额 TN=!;SvQU
allowance for depreciation by wear and tear 耗损折旧免税额 8-s7s!j
allowance for funeral expenses 殡殓费的免税额 }Y&|v q
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 QFg{.F?3q>
allowance for repairs and outgoings 修葺及支出方面的免税额 T1U8ZEK<iu
allowance to debtor 给债务人的津贴 2EC<8}CG
alteration of capital 资本更改 [r0`D^
*=
alternate trustee 候补受托人 (`js/7[`H[
amalgamation 合并 IJk<1T7:(W
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %0_}usrsk
ambit of charges 征税范围；收费范围 ?'^dYQ4
amended valuation 经修订的估值 |ERf3
American Commodities Exchange 美国商品交易所 WzqYB a
American Express Bank Limited 美国运通银行 oIv\Xdc8 1
American Stock Exchange 美国证券交易所 SH5a&OVZhn
amortization 摊销 7?p
>v3 4A
amount due from banks 存放银行同业的款项 /=[hRn@)A
amount due from banks abroad 存放海外银行同业的款项 ~N]pB]/][
amount due from holding companies 控股公司欠款 L #`Vr$
amount due from local banks 存放本港银行同业的款项 J,D^fVIw
amount due to banks 银行同业的存款 G0lg5iA<fC
amount due to banks abroad 海外银行同业的存款 m:)s UC0
amount due to holding companies 控股公司存款 K# kMz#B+i
amount due to local banks 本港银行同业的存款 yfZYGhPN(
amount due to outport banks 外埠银行同业的存款 7U2?in}?Qi
amount for note issue 发行纸币的款额 giH WC%/
amount of bond 担保契据的款额 *
q*$%H
amount of consideration 代价款额 2rWPqG4e
amount of contribution 供款数额 gXvE^fE
amount of indebtedness 负债款额 'j$n;3
amount of principal of the loan 贷款本金额 ho%G
amount of rates chargeable 应征差饷数额 Jy
P$'v~
amount of share capital 股本额 f taa~h *
amount of sums assured 承保款额 /wPW2<|"X.
amount of variation 变动幅度 ?#lHQ T
amount of vote 拨款数额 hiw>Q7W
amount payable 应付款额 <AN5>:k[pM
amount receivable 应收款额 E[Bj+mX 9
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V$g !#V
analysis 分析 sf Zb$T
J
ancillary risk 附属风险 {.r
#j|
annual account 周年帐目；周年帐目报表；年度决算；年结 g v7@4G
annual accounting date 年结日期 xp
F(de
annual allowance 每年免税额；年积金；年度津贴；年津 K6 c[ W%Va
annual balance 年度余额 [e7nW9\l
annual disposable income 每年可动用收入 B) B R
y%
annual estimates 周年预算 nP+jkNn3
annual fee 年费 30b dcDm,
annual general meeting 周年大会 w ,-4A
o2x
annual growth rate 年增率；每年增长率 ]Q -.Y-J/O
annual long-term supplement 长期个案每年补助金 'kHa_
annual pensionable emolument 可供计算退休金的年薪 m1DrT>oN'
annual report 年报 /pL 'G`
Annual Report on the Consumer Price Index 《消费物价指数年报》 'iX y?l
annual return 周年报表；周年申报表；每年报税表格 3'!*/UnU
Annual Return Rules 《周年报表规则》 tR<L9h
annual review of consumer prices 每年消费物价回顾 L}VQc9"gc
annual roll-forward basis 逐年延展方式 >
">grDX
annual salary 年薪 i>
dLp
annual statement 年度报表；年度决算表 59H~qE1Md
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 P=m
l;x p
annuitant 年金受益人 NEt_UcC
annuity 年金 ^!Tq(t5V
annuity contract 年金合约 -Yg?@yt
annuity on human life 人寿年金 / hYFOZ
antecedent debt 先前的债项 N>IkK*v
ante-dated cheque 倒填日期支票 t[:G45].-k
anticipated expenditure 预期开支 wPvYnhr|G-
anticipated net profit 预期纯利 +&[X7r<
anticipated revenue 预期收入 ]\F}-I[
anti-inflation measure 反通货膨胀措施 H^XTzE
anti-inflationary stance 反通货膨胀立场 >AW&Lfw$
apparent deficit 表面赤字 {Z}zT1kA
apparent financial solvency 表面偿债能力 Yb?(Q %
apparent partner 表面合伙人 I+rLKGZC
application for personal assessment 个人入息课税申请书 g p-rTdN
application of fund 资金应用 kudXwj
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 zYEb#*Kar
appointed actuary 委任精算师 z}-8pDD'
appointed auditor 委任核数师；委任审计师 gT2 k}5d}p
appointed trustee 委任的受托人 w0 1u~ "E
appointer 委任人 [Uw 3.CVh
apportioned pro rata 按比例分摊 MPMAFs
apportionment 分配；分摊 +TN*6V{D
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `!C5"i8+i2
apportionment formula 分摊方程式 \9 k3;zw
apportionment of estate duty 遗产税的分摊 }'4aW_ta
appraisal 估价；评估 \J6&Z13Q
appreciable growth 可观增长 Hm]\.ZEy
appreciable impact 显着影响 :Fi$ - g
appreciable increase 可观增长 -H$C3V3]
appreciation 增值；升值 ,f$ftn\~j/
appreciation against other currencies 相对其他货币升值 [fg-"-+:M
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <[V1z=Eo/]
appreciation tax 增值税 R (IYb%L
appropriation 拨款；拨用；拨付 V82hk0*j
appropriation account 拨款帐目 5>>JQ2'W
Appropriation Bill 拨款法案 Asli<L(?`
appropriation-in-aid system 补助拨款办法 9:7&`J lC#
approved assets 核准资产 ldr~=<hsZ
approved basket stock 认可一篮子证券 |H;+9(
approved budget 核准预算
yK 0iW
approved charitable donation 认可慈善捐款 *rmM2{6
approved charitable institution 认可慈善机构 MI>_wG5P@
approved currency 核准货币；认可货币 Svm'ds7>
approved estimates 核准预算 R T/)<RT9
approved estimates of expenditure 核准开支预算 qP7
2JxT
approved overseas insurer 核准海外保险人 y)b=7sU
approved overseas trust company 核准海外信托公司 k;
ned
approved pooled investment fund 核准汇集投资基金 MLN+ BuS
approved provident fund scheme 认可公积金计划 } ^WmCX2a
approved provision 核准拨款 "B0I$`~wu
approved redeemable share 核准可赎回股份 T=VBKaSbU
approved regional stock 认可地区性证券 U<wM#l
P|Z
approved retirement scheme 认可退休金计划 +O@|bd \
approved subordinated loan 核准附属贷款 WU~L#Ih.V
arbitrage 套戥；套汇；套利 Rg 5kFeS
arbitrageur 套戥者；套汇者 {tUxRX
arbitrary amount 临时款项 Xn%O .yM6
arrangement 措施；安排；协定 <P#:dS%r
arrears 欠款 a&<_M $J&
arrears of pay 欠付薪酬 MbXtmQ%C8
arrears of revenue 逾期未收税款；逾期未收的帐项 mJ+mTA5
bW
articles of association 组织章程；组织细则；组织章程细则 !CR#Fyt+9
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 = $uSa7t#
ascertainment of profit 确定利润 f}7/U
Gd
"Asia Clear" “亚洲结算系统”
