allotment 分配；配股
|>#{[wko
allotment notice 股份配售通知；配股通知 #E&80#Z5
allotment of shares 股份分配 ` eXaT8
allowable 可获宽免；免税的 P
qn@ST
allowable business loss 可扣除的营业亏损 /C6k+0ApMT
allowable expenses 可扣税的支出 3d e_V|%
allowance 免税额；津贴；备抵；准备金 2* 2wY =
allowance for debts 债项的免税额 FAj)OTI2S
allowance for depreciation by wear and tear 耗损折旧免税额 PBp^|t]E>
allowance for funeral expenses 殡殓费的免税额 #H :7@
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3J5!oF{H
allowance for repairs and outgoings 修葺及支出方面的免税额 w$R ro)?}7
allowance to debtor 给债务人的津贴 9_
d pR.
alteration of capital 资本更改 |g//g\dd
alternate trustee 候补受托人 aP/T<QZ~
amalgamation 合并 oomT)gO 6*
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 | b)Y#)C;
ambit of charges 征税范围；收费范围 `-p:vq`
amended valuation 经修订的估值 {$wjO7Glp
American Commodities Exchange 美国商品交易所 FGoy8+nB1M
American Express Bank Limited 美国运通银行 XR;eY:
89
American Stock Exchange 美国证券交易所 apu4D
Ay&8
amortization 摊销 ]VD|xm:kj
amount due from banks 存放银行同业的款项 r_-_a(1R:
amount due from banks abroad 存放海外银行同业的款项 &8vCZN^
amount due from holding companies 控股公司欠款 ?]}8o}G
amount due from local banks 存放本港银行同业的款项 LL3#5AA"k|
amount due to banks 银行同业的存款 J%
,*is EL
amount due to banks abroad 海外银行同业的存款 egq67S
amount due to holding companies 控股公司存款 IyWI5Q"t
amount due to local banks 本港银行同业的存款 L{8xlx`
amount due to outport banks 外埠银行同业的存款 28 UU60
amount for note issue 发行纸币的款额 RH&~+5
amount of bond 担保契据的款额 3G(miP6
amount of consideration 代价款额 s;6 CExH
amount of contribution 供款数额 {qN 5MsY
amount of indebtedness 负债款额 [x ,>?~6ek
amount of principal of the loan 贷款本金额 LyAn&h }
amount of rates chargeable 应征差饷数额 j 'HZ\_
amount of share capital 股本额 -}KC=,]vh
amount of sums assured 承保款额 'LE =6{#
amount of variation 变动幅度 1q,{0s_kp
amount of vote 拨款数额 \Ol kM<
amount payable 应付款额 `|ASx8_!
amount receivable 应收款额 C,v(:ZE$J7
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 n:{qC{D-qS
analysis 分析 "-+\R}q$
ancillary risk 附属风险 o pc/e
annual account 周年帐目；周年帐目报表；年度决算；年结 lc
~%=
annual accounting date 年结日期 s]f6/x/~
annual allowance 每年免税额；年积金；年度津贴；年津 m>MB7,C;N
annual balance 年度余额
$7rq3y
annual disposable income 每年可动用收入 # ?/
<
annual estimates 周年预算 }<9cL'
annual fee 年费 [E/ \#4b
annual general meeting 周年大会 Qm Ce>+
annual growth rate 年增率；每年增长率 ]z Won~
annual long-term supplement 长期个案每年补助金 . MP !`
annual pensionable emolument 可供计算退休金的年薪 V{:A3C41
annual report 年报 }x07^4$j
Annual Report on the Consumer Price Index 《消费物价指数年报》 K*X_FJ
annual return 周年报表；周年申报表；每年报税表格 Q|D @Yd\
Annual Return Rules 《周年报表规则》 F*3j. lI
annual review of consumer prices 每年消费物价回顾 LC'{p
annual roll-forward basis 逐年延展方式 +P
cmJ
annual salary 年薪 H\0~#(z?.
annual statement 年度报表；年度决算表 U'<KC"f:'!
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 3%(N[&LU
annuitant 年金受益人 8[E!E)4M
annuity 年金 [YUv7|\
annuity contract 年金合约 Jc|6&
annuity on human life 人寿年金 z$?~Y(EY
antecedent debt 先前的债项 }wHW7SJ
ante-dated cheque 倒填日期支票 ,v';>.]
anticipated expenditure 预期开支 fngOeLVG
anticipated net profit 预期纯利 9*{[buZX
anticipated revenue 预期收入 xT+zU
} z
anti-inflation measure 反通货膨胀措施 LQngK7>
anti-inflationary stance 反通货膨胀立场 b"vv>Q~U
apparent deficit 表面赤字 \l]DQaOEe
apparent financial solvency 表面偿债能力 98uV6b~g
apparent partner 表面合伙人 \ywXi~+kUv
application for personal assessment 个人入息课税申请书 s#)5h0t#du
application of fund 资金应用 *rIk:FehLB
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 \v.C]{Gzc
appointed actuary 委任精算师 b-{=s +
:
appointed auditor 委任核数师；委任审计师 =[@zF9
appointed trustee 委任的受托人 }Du}c3
appointer 委任人 >U]C/P[+
apportioned pro rata 按比例分摊 dAkgR~
apportionment 分配；分摊 S&b*rA02zp
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .`4{9?bR
apportionment formula 分摊方程式 :$m}UA-9
apportionment of estate duty 遗产税的分摊 `m!j$ ,c.
appraisal 估价；评估 eFL=G%
appreciable growth 可观增长 7]||UuF<
appreciable impact 显着影响 @!yMIM%P
appreciable increase 可观增长 ~s]iy9i
appreciation 增值；升值 d+Ek%_
appreciation against other currencies 相对其他货币升值 Ai gS!-
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 F pa_qjL;
appreciation tax 增值税 9B w|(J
appropriation 拨款；拨用；拨付 O"c;|zCc>
appropriation account 拨款帐目 5`gQ~
Appropriation Bill 拨款法案 a6WI170^1
appropriation-in-aid system 补助拨款办法 X@LRsg
approved assets 核准资产 3 7|&?||
approved basket stock 认可一篮子证券 V9d F1H j
approved budget 核准预算 oI b|*gX^
approved charitable donation 认可慈善捐款 TTt#a6eJ
approved charitable institution 认可慈善机构 D-4f >
approved currency 核准货币；认可货币 #7 q7PYG4
approved estimates 核准预算 fi$-;Gz
approved estimates of expenditure 核准开支预算 I/L_@X<*r
approved overseas insurer 核准海外保险人 lJis~JLd`
approved overseas trust company 核准海外信托公司 iT Ax=SG
approved pooled investment fund 核准汇集投资基金 V I'hb'2
approved provident fund scheme 认可公积金计划 '{ V0M<O
approved provision 核准拨款 L& %s[
approved redeemable share 核准可赎回股份 S>]pRV9rT
approved regional stock 认可地区性证券 |(q9"
approved retirement scheme 认可退休金计划 Y<Fz)dQo
approved subordinated loan 核准附属贷款 A#95&kJpy
arbitrage 套戥；套汇；套利 }9W4"e 2)
arbitrageur 套戥者；套汇者 fvF?{k> ~}
arbitrary amount 临时款项 HLZ;8/|48m
arrangement 措施；安排；协定 aW`Lec{.
arrears 欠款 =yyp?WmC8
arrears of pay 欠付薪酬 ; o 0&`b?
arrears of revenue 逾期未收税款；逾期未收的帐项 $}jss noU
articles of association 组织章程；组织细则；组织章程细则 p~,]*y:XT
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 /x[jQM\
ascertainment of profit 确定利润 4*cU <
"Asia Clear" “亚洲结算系统”
