allotment 分配；配股 N9v1[~ bv_
allotment notice 股份配售通知；配股通知 BYMi6w ts
allotment of shares 股份分配 i ~{Ufi
allowable 可获宽免；免税的 ,d {"m)r<
allowable business loss 可扣除的营业亏损 8]U{;|';
allowable expenses 可扣税的支出
[@5Ytv H
allowance 免税额；津贴；备抵；准备金 L{8xlx`
allowance for debts 债项的免税额 |v$JCU3!A
allowance for depreciation by wear and tear 耗损折旧免税额 2u5|8
allowance for funeral expenses 殡殓费的免税额 3G(miP6
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 s;6 CExH
allowance for repairs and outgoings 修葺及支出方面的免税额 {qN 5MsY
allowance to debtor 给债务人的津贴 [x ,>?~6ek
alteration of capital 资本更改 LyAn&h }
alternate trustee 候补受托人 j 'HZ\_
amalgamation 合并 -}KC=,]vh
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 'LE =6{#
ambit of charges 征税范围；收费范围 1q,{0s_kp
amended valuation 经修订的估值 \Ol kM<
American Commodities Exchange 美国商品交易所 `|ASx8_!
American Express Bank Limited 美国运通银行 C,v(:ZE$J7
American Stock Exchange 美国证券交易所 n:{qC{D-qS
amortization 摊销 "-+\R}q$
amount due from banks 存放银行同业的款项 o pc/e
amount due from banks abroad 存放海外银行同业的款项 lc
~%=
amount due from holding companies 控股公司欠款 j4cwI90=
amount due from local banks 存放本港银行同业的款项 Y\$ySvZ0
amount due to banks 银行同业的存款 B Ere*J
amount due to banks abroad 海外银行同业的存款 f PM8f
amount due to holding companies 控股公司存款 oz}+T(@O
amount due to local banks 本港银行同业的存款 ' <@3i[M
amount due to outport banks 外埠银行同业的存款 /(.mp<s 0
amount for note issue 发行纸币的款额 u[Df
zH
amount of bond 担保契据的款额 {/
BT9 |LI
amount of consideration 代价款额 ~wkj&yVT
amount of contribution 供款数额 Y7*U:I+N
amount of indebtedness 负债款额 3_MS.iM
amount of principal of the loan 贷款本金额 !'cl"\h
amount of rates chargeable 应征差饷数额 V4KMOYqm
amount of share capital 股本额 YLiSbLz1
amount of sums assured 承保款额 ^ h"`}[+
amount of variation 变动幅度 C d>WUw
amount of vote 拨款数额 K>DR Jz
amount payable 应付款额 q)^Jj ?W
amount receivable 应收款额 H\0~#(z?.
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 U'<KC"f:'!
analysis 分析 3%(N[&LU
ancillary risk 附属风险 8[E!E)4M
annual account 周年帐目；周年帐目报表；年度决算；年结 [YUv7|\
annual accounting date 年结日期 Jc|6&
annual allowance 每年免税额；年积金；年度津贴；年津 z$?~Y(EY
annual balance 年度余额 }wHW7SJ
annual disposable income 每年可动用收入 ,v';>.]
annual estimates 周年预算 8&)DE@W
annual fee 年费 u (em&M
annual general meeting 周年大会 &3TEfvz
annual growth rate 年增率；每年增长率 6 1F(<!
annual long-term supplement 长期个案每年补助金 !3*(N8_|#
annual pensionable emolument 可供计算退休金的年薪 4DL) rkO
annual report 年报 nh!a)]c[
Annual Report on the Consumer Price Index 《消费物价指数年报》 VrxQc qPr`
annual return 周年报表；周年申报表；每年报税表格 Zf65 `K3
Annual Return Rules 《周年报表规则》 !>zo _fP
annual review of consumer prices 每年消费物价回顾
]y1OFKYv
annual roll-forward basis 逐年延展方式 !AKg m'Nw
annual salary 年薪 5yzv|mrx
annual statement 年度报表；年度决算表 j]aoR
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 2&^]k`Aj6D
annuitant 年金受益人 >76\nGO
annuity 年金 8(~K~q[Cr
annuity contract 年金合约 /7t>TYip!
annuity on human life 人寿年金 y*tZ
!m2Gg
antecedent debt 先前的债项 #w\~& 0
ante-dated cheque 倒填日期支票 ^`)) C;
anticipated expenditure 预期开支 H\:lxR^
anticipated net profit 预期纯利 Pyb Z)5u
anticipated revenue 预期收入 q(2
K6
anti-inflation measure 反通货膨胀措施 @M5#S7q";
anti-inflationary stance 反通货膨胀立场 @EnuJe
apparent deficit 表面赤字 OVhE??#
apparent financial solvency 表面偿债能力 q( .:9A*0
apparent partner 表面合伙人 ^w c"&;=c|
application for personal assessment 个人入息课税申请书 YYu6W@m]
application of fund 资金应用 ysQ,)QoiR{
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 %|oJ>+
appointed actuary 委任精算师 :QB<?HaS'
appointed auditor 委任核数师；委任审计师 Vc2A
appointed trustee 委任的受托人 8\5 T3AF
appointer 委任人 :]^P1sH[
apportioned pro rata 按比例分摊 lMg+R<$~I
apportionment 分配；分摊 H=Y{rq @
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8$; =Uf,x
apportionment formula 分摊方程式 pnbIiyV
apportionment of estate duty 遗产税的分摊 Htgx`N|
appraisal 估价；评估 '{ V0M<O
appreciable growth 可观增长 L& %s[
appreciable impact 显着影响 S>]pRV9rT
appreciable increase 可观增长 |(q9"
appreciation 增值；升值 5Drq9B9;
appreciation against other currencies 相对其他货币升值 qIIv6''5@
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 i* NH'o/
appreciation tax 增值税 h9Y %{v
appropriation 拨款；拨用；拨付 zN:K%AiGxe
appropriation account 拨款帐目 Y#l k6
Appropriation Bill 拨款法案 jg\Z ;_!W
appropriation-in-aid system 补助拨款办法 j"'(sW -
approved assets 核准资产 }`,t$NV`
approved basket stock 认可一篮子证券 , Qnd3[2[
approved budget 核准预算 Gch[Otq]%
approved charitable donation 认可慈善捐款 yGPS`S
approved charitable institution 认可慈善机构 6DuEL=C
approved currency 核准货币；认可货币 %+K<<iyR|
approved estimates 核准预算 ?)1{)Erf8x
approved estimates of expenditure 核准开支预算 Yo("U8:XX
approved overseas insurer 核准海外保险人 :"
I E
approved overseas trust company 核准海外信托公司 2VJR$Pao
approved pooled investment fund 核准汇集投资基金 OSf}Q=BL
approved provident fund scheme 认可公积金计划 J_v$YwE
approved provision 核准拨款 ~ ArP9
K "
approved redeemable share 核准可赎回股份 26k LhFS
approved regional stock 认可地区性证券 L >a
approved retirement scheme 认可退休金计划 AbYqf%~7`l
approved subordinated loan 核准附属贷款 Hqn#yInA7~
arbitrage 套戥；套汇；套利 3
"Q= Vl"
arbitrageur 套戥者；套汇者 iIq)~e/ Z
arbitrary amount 临时款项 * ]VFvh
arrangement 措施；安排；协定 4@ML3d/
arrears 欠款 '_/Bp4
i
arrears of pay 欠付薪酬 T<w5vqFDu
arrears of revenue 逾期未收税款；逾期未收的帐项 y1bbILWej
articles of association 组织章程；组织细则；组织章程细则 }woo%N P
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^,;z|f'% *
ascertainment of profit 确定利润 9J>&29@us0
"Asia Clear" “亚洲结算系统”
