allotment 分配；配股 ZEp UHdin
allotment notice 股份配售通知；配股通知 $s$z"<
allotment of shares 股份分配 IZoa7S&t
allowable 可获宽免；免税的 O :WFh;c
allowable business loss 可扣除的营业亏损 y#o ,Vg*V
allowable expenses 可扣税的支出 L@XhgQ
allowance 免税额；津贴；备抵；准备金 j-ZKEA{:1
allowance for debts 债项的免税额 J iCDY)bu
allowance for depreciation by wear and tear 耗损折旧免税额 nJNdq`y2
allowance for funeral expenses 殡殓费的免税额 J[ du>1D
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +2 !F6"hP
allowance for repairs and outgoings 修葺及支出方面的免税额 dr'#
allowance to debtor 给债务人的津贴 '/G.^Zl
9
alteration of capital 资本更改 t?iCq1
alternate trustee 候补受托人 s
`U.h^V
amalgamation 合并 aPWlV= oG
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \E5 %.KR
ambit of charges 征税范围；收费范围 uAwT)km
{
amended valuation 经修订的估值 " P c"{w
American Commodities Exchange 美国商品交易所 )=8MO-{
American Express Bank Limited 美国运通银行 LcI,Dy|P
American Stock Exchange 美国证券交易所 dnSjXyjFB
amortization 摊销 Zqc+PO3lw
amount due from banks 存放银行同业的款项 Ol"*(ea-TX
amount due from banks abroad 存放海外银行同业的款项 HeCQF =R
amount due from holding companies 控股公司欠款 <p;cR` %uE
amount due from local banks 存放本港银行同业的款项 VnAJOR7lrx
amount due to banks 银行同业的存款 80U07tJ
amount due to banks abroad 海外银行同业的存款 89?$xm _m
amount due to holding companies 控股公司存款 wz3BtCx
amount due to local banks 本港银行同业的存款 X!Xl
amount due to outport banks 外埠银行同业的存款 "9:1>Gr{G
amount for note issue 发行纸币的款额 CXw
DG_e
amount of bond 担保契据的款额 #p_3j 0S
amount of consideration 代价款额 l:5x*QSX
amount of contribution 供款数额 c$ya{]a
amount of indebtedness 负债款额 v,#*%Gn`%
amount of principal of the loan 贷款本金额 yS% IE>?
amount of rates chargeable 应征差饷数额 5B )Z@-x2
amount of share capital 股本额 Ze[ezu
amount of sums assured 承保款额 -$yNJ5F`
amount of variation 变动幅度 )/A If
H
amount of vote 拨款数额 VC,
wQb1J/
amount payable 应付款额 [Dni>2@0
amount receivable 应收款额 SRuNt3wW6
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 l6IpyIex
analysis 分析 q{?Po;\D
ancillary risk 附属风险 Z<T%:F
annual account 周年帐目；周年帐目报表；年度决算；年结 #Y6'Q8g f
annual accounting date 年结日期 L?T%;VdG'>
annual allowance 每年免税额；年积金；年度津贴；年津 )>a
bB?RZ
annual balance 年度余额 o[pv.:w
annual disposable income 每年可动用收入 g&I/ b/A
annual estimates 周年预算
Au(zvgP
annual fee 年费 dP}=cZ~
annual general meeting 周年大会 #&a-m,Y$sx
annual growth rate 年增率；每年增长率 !B_i~Rmg
annual long-term supplement 长期个案每年补助金 Uv?s <
annual pensionable emolument 可供计算退休金的年薪 x2/L`q"M?=
annual report 年报 ]"Z*Hq
z
Annual Report on the Consumer Price Index 《消费物价指数年报》 gx~79;6
annual return 周年报表；周年申报表；每年报税表格 [9| 8p$
Annual Return Rules 《周年报表规则》 Exd$v"s
Y
annual review of consumer prices 每年消费物价回顾 MdM^!sk&`
annual roll-forward basis 逐年延展方式 7) aitDD
annual salary 年薪 qP@d)XRQ
annual statement 年度报表；年度决算表 |>(d^<nR^v
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 h.+{cOA;n
annuitant 年金受益人 tCH 4-~,#
annuity 年金 }#va#Nb(,
annuity contract 年金合约 %v
0 I;t
annuity on human life 人寿年金 n<\
W Vi
antecedent debt 先前的债项 ocOzQ13@Y
ante-dated cheque 倒填日期支票 =g| e- XC
anticipated expenditure 预期开支 c@H:?s!0R
anticipated net profit 预期纯利 *[K\_F?
^h
anticipated revenue 预期收入 8G@I e
anti-inflation measure 反通货膨胀措施 ODa+s>a`^
anti-inflationary stance 反通货膨胀立场 p!5= 1$
apparent deficit 表面赤字 aD)XxXwozm
apparent financial solvency 表面偿债能力 k=">2!O/
apparent partner 表面合伙人 " #O v!t
application for personal assessment 个人入息课税申请书 qOOF]L9r%u
application of fund 资金应用 R(_UR)G0 @
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 T4 MB~5,i
appointed actuary 委任精算师 bV|(V >
appointed auditor 委任核数师；委任审计师 =d07c
appointed trustee 委任的受托人 W+N9~ .q\^
appointer 委任人 C /AqAW1
apportioned pro rata 按比例分摊 /HCd52
apportionment 分配；分摊
qIE e7;DO
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 X]up5tk ~
apportionment formula 分摊方程式 [4Tiukk(
apportionment of estate duty 遗产税的分摊 iEd%8 F h
appraisal 估价；评估 2ZHeOKJ-
appreciable growth 可观增长 [>+}2-#
appreciable impact 显着影响 m?L nO5Vs
appreciable increase 可观增长 " p]bsJG
appreciation 增值；升值 ':al4m "
appreciation against other currencies 相对其他货币升值 FnkB
z5D
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 =fA* b
appreciation tax 增值税 R1.No_`PHq
appropriation 拨款；拨用；拨付 pbg[\UJyd
appropriation account 拨款帐目 LObS
7U
Appropriation Bill 拨款法案 O7r<6( q(
appropriation-in-aid system 补助拨款办法 2BTFK"=U
approved assets 核准资产 wkSIQL
approved basket stock 认可一篮子证券 nT
UKA
approved budget 核准预算 Ph[P$: 9
approved charitable donation 认可慈善捐款 1O" Mo
approved charitable institution 认可慈善机构 #XSs.i{
approved currency 核准货币；认可货币 jY^wqQls
approved estimates 核准预算 oy+ `` W~
approved estimates of expenditure 核准开支预算 y k =o
approved overseas insurer 核准海外保险人 )C >4? )
approved overseas trust company 核准海外信托公司 %4X#|22n
approved pooled investment fund 核准汇集投资基金 )Rhy^<xH
approved provident fund scheme 认可公积金计划 GS),rN Bur
approved provision 核准拨款 ` LD#fg*
approved redeemable share 核准可赎回股份 B I9~% dm
approved regional stock 认可地区性证券 l !Bc0
approved retirement scheme 认可退休金计划 I_vPGafMx
approved subordinated loan 核准附属贷款 CE :x;!}cd
arbitrage 套戥；套汇；套利 Yt^<^l77D
arbitrageur 套戥者；套汇者 %3v:c|r
arbitrary amount 临时款项 $|0_[~0-n
arrangement 措施；安排；协定 H8^U!"~E
arrears 欠款 "zU}]|R
arrears of pay 欠付薪酬 |Ld/{&Q r
arrears of revenue 逾期未收税款；逾期未收的帐项 OGmOk>_
articles of association 组织章程；组织细则；组织章程细则 _Ju@<V$
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Q _p!;3
ascertainment of profit 确定利润 <sXm k{
"Asia Clear" “亚洲结算系统”
