allotment 分配；配股 yU!1q}L!
allotment notice 股份配售通知；配股通知 ^7y t >
allotment of shares 股份分配 bVUIeX'
allowable 可获宽免；免税的 EQ
273sdK
allowable business loss 可扣除的营业亏损 ?Ujg.xo\
allowable expenses 可扣税的支出 jae9!W i
allowance 免税额；津贴；备抵；准备金 w*6b%h%ww
allowance for debts 债项的免税额 YJv$,Z&;HO
allowance for depreciation by wear and tear 耗损折旧免税额 aB6xRn9
allowance for funeral expenses 殡殓费的免税额 ??"_o3
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 yIL=jzm`7
allowance for repairs and outgoings 修葺及支出方面的免税额 ~bZ =]i
allowance to debtor 给债务人的津贴 tfU*U>j
alteration of capital 资本更改 ]
"_c-=
alternate trustee 候补受托人 nq{/fD(2
amalgamation 合并 6| NH*#s
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ) bF l-
ambit of charges 征税范围；收费范围 LH4A!a]
amended valuation 经修订的估值 9;#RzelSp
American Commodities Exchange 美国商品交易所 gko=5|c,@
American Express Bank Limited 美国运通银行 /i"hViCrlG
American Stock Exchange 美国证券交易所 AfA"QCyO
amortization 摊销 ?CAU+/
amount due from banks 存放银行同业的款项 =#u4^%i)
amount due from banks abroad 存放海外银行同业的款项 C{bxPILw
amount due from holding companies 控股公司欠款 :dt[ #
amount due from local banks 存放本港银行同业的款项 59oTU
amount due to banks 银行同业的存款 Jb"FY:/Qv+
amount due to banks abroad 海外银行同业的存款 tA#$q;S
amount due to holding companies 控股公司存款 E /H%q| q
amount due to local banks 本港银行同业的存款 NTt4sWP!I
amount due to outport banks 外埠银行同业的存款 zufph S|
amount for note issue 发行纸币的款额 U"7o;q
amount of bond 担保契据的款额 D;!sH?J@ +
amount of consideration 代价款额 4fKvB@O@.
amount of contribution 供款数额 YcA. Bn|as
amount of indebtedness 负债款额 Z^V;B _
amount of principal of the loan 贷款本金额 P7-k!p"
amount of rates chargeable 应征差饷数额 %<>:$4U@]
amount of share capital 股本额 ?1ey$SSU]
amount of sums assured 承保款额 r^
Dm|^f#
amount of variation 变动幅度 ^^v3iCT
amount of vote 拨款数额 7
{92_xRL
amount payable 应付款额 M Z"V\6T]
amount receivable 应收款额 sa+
JN^[X
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 iAH,f5T
analysis 分析 vt5w(}v(
ancillary risk 附属风险 gg`{kN^r.a
annual account 周年帐目；周年帐目报表；年度决算；年结 \) d p
annual accounting date 年结日期 =wX;OK|U(^
annual allowance 每年免税额；年积金；年度津贴；年津 _5
Lcr)
annual balance 年度余额 g}hUCx(
annual disposable income 每年可动用收入 (n k g
annual estimates 周年预算 Wq3PN^
annual fee 年费 n
=-vOa%
annual general meeting 周年大会 W%+0 2_/)
annual growth rate 年增率；每年增长率 ;:=j{,&dl[
annual long-term supplement 长期个案每年补助金 &Z~_BT
annual pensionable emolument 可供计算退休金的年薪 V30w`\1A
annual report 年报 } `L;. 9
Annual Report on the Consumer Price Index 《消费物价指数年报》 jP<6J(
annual return 周年报表；周年申报表；每年报税表格 "=Z=SJ1 D
Annual Return Rules 《周年报表规则》 gN}$$vS
annual review of consumer prices 每年消费物价回顾 zmQQ/ 7K
annual roll-forward basis 逐年延展方式 {qHQ_
_Bl
annual salary 年薪 ;}6wj@8He
annual statement 年度报表；年度决算表 QyA^9@iVs
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 ?xwi2<zz
annuitant 年金受益人 BW;@Gq@N
annuity 年金 <,DMD
annuity contract 年金合约 (tA[] ne 2
annuity on human life 人寿年金 #^RIp>NN9
antecedent debt 先前的债项 h *^JFZb
ante-dated cheque 倒填日期支票 d1#lC *.Sg
anticipated expenditure 预期开支 2XyyU}.$
anticipated net profit 预期纯利 9=}# .W3.
anticipated revenue 预期收入 n5"i'o{w
anti-inflation measure 反通货膨胀措施 kR1
12 J9P
anti-inflationary stance 反通货膨胀立场 =,*/P h&
apparent deficit 表面赤字 *As"U99(
apparent financial solvency 表面偿债能力 y=9fuG L6
apparent partner 表面合伙人 R}(Rv3>Xx
application for personal assessment 个人入息课税申请书 5n>zJ
~
application of fund 资金应用 A
PSkW9 H
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 %l% ad- V
appointed actuary 委任精算师 a:P+HU:
appointed auditor 委任核数师；委任审计师 @ [FO;4w
appointed trustee 委任的受托人 M%jR`qVFg.
appointer 委任人 xX%{i0E
apportioned pro rata 按比例分摊 }`Wo(E}O
apportionment 分配；分摊 y+ ^KVEw
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7&etnQJ{
apportionment formula 分摊方程式 pbh>RS=ri
apportionment of estate duty 遗产税的分摊 F'wG %
appraisal 估价；评估 v#9
i|
appreciable growth 可观增长 >8>s
K(S]
appreciable impact 显着影响 e2%mD.I
appreciable increase 可观增长 u=PLjrB~}
appreciation 增值；升值 y:zNf?6&
appreciation against other currencies 相对其他货币升值 k
N* I_#
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~"bBwPI
appreciation tax 增值税 ZS+m}.,whQ
appropriation 拨款；拨用；拨付 C jPdN#*l
appropriation account 拨款帐目 -crMO57/
Appropriation Bill 拨款法案 dUa>XkPa\2
appropriation-in-aid system 补助拨款办法 QP\:wi
approved assets 核准资产 me2 vR#
approved basket stock 认可一篮子证券 / #vt \I<x
approved budget 核准预算 RTl
C]`IGT
approved charitable donation 认可慈善捐款 3?j: M]fR
approved charitable institution 认可慈善机构 Crc6wmp
approved currency 核准货币；认可货币 j>8ub A
approved estimates 核准预算 Y$v d@Q
approved estimates of expenditure 核准开支预算 @cIYS%iZ
approved overseas insurer 核准海外保险人 R5e[cC8o
.
approved overseas trust company 核准海外信托公司 CP\[ 9#]:
approved pooled investment fund 核准汇集投资基金 C _he= SV
approved provident fund scheme 认可公积金计划 gnZ
#86sO
approved provision 核准拨款 TY% c`Q5
approved redeemable share 核准可赎回股份 =LLpJ+
approved regional stock 认可地区性证券 SM)"vr_
approved retirement scheme 认可退休金计划 F-ZTy"z
approved subordinated loan 核准附属贷款 KJJ :fG8'
arbitrage 套戥；套汇；套利 +)yoQRekX
arbitrageur 套戥者；套汇者 .$p eq
arbitrary amount 临时款项 }JtcAuQt
arrangement 措施；安排；协定 1v:Ql\^cT
arrears 欠款 j)8$hK/e0.
arrears of pay 欠付薪酬 wg[
+NWJ
arrears of revenue 逾期未收税款；逾期未收的帐项 'V%w{ZiiV
articles of association 组织章程；组织细则；组织章程细则 >x%HqP#_V
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 zf)*W#+
ascertainment of profit 确定利润 4 ;_g9]
"Asia Clear" “亚洲结算系统”
