allotment 分配；配股 R) h#Vc(
allotment notice 股份配售通知；配股通知 C.-,^+t;g
allotment of shares 股份分配 Wvh#:Z
allowable 可获宽免；免税的 JXQO~zj
allowable business loss 可扣除的营业亏损 Ll' t>)
allowable expenses 可扣税的支出 ; DR$iH-F
allowance 免税额；津贴；备抵；准备金
8dA~\a
allowance for debts 债项的免税额 $%d*@ 'c
allowance for depreciation by wear and tear 耗损折旧免税额 ;ig IZ$&
allowance for funeral expenses 殡殓费的免税额 <xm7
qmqI
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 F/
{!tx
allowance for repairs and outgoings 修葺及支出方面的免税额 %[TR^Th6
allowance to debtor 给债务人的津贴 5C ]x!>kX
alteration of capital 资本更改 ~ .g@hS8 >
alternate trustee 候补受托人 !f [_+CD
amalgamation 合并 \gaw6S>n}
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]%H`_8<gc
ambit of charges 征税范围；收费范围 ]_g U#,8
amended valuation 经修订的估值 U7F!Z(
9
American Commodities Exchange 美国商品交易所 #trK^ (
American Express Bank Limited 美国运通银行 mq.`X:e
American Stock Exchange 美国证券交易所 T!#GW/?
amortization 摊销 !Ai@$tl[S
amount due from banks 存放银行同业的款项 +O{*M9 B
amount due from banks abroad 存放海外银行同业的款项 3nQ`]5.Q
w
amount due from holding companies 控股公司欠款 qy TU8Wp
amount due from local banks 存放本港银行同业的款项 ~36!?&eA8
amount due to banks 银行同业的存款 f$$ /H>MJ
amount due to banks abroad 海外银行同业的存款 TD0
B%
amount due to holding companies 控股公司存款 =dKtV .L
amount due to local banks 本港银行同业的存款 C1)!f j=
amount due to outport banks 外埠银行同业的存款 wP@(?z
amount for note issue 发行纸币的款额 N4!O.POP
amount of bond 担保契据的款额 H1 ./x6Hr
amount of consideration 代价款额
=:pJ
amount of contribution 供款数额 O^
yG?b
amount of indebtedness 负债款额 Jn ov<+
amount of principal of the loan 贷款本金额 kDxFloK
amount of rates chargeable 应征差饷数额 g) jYFfGfH
amount of share capital 股本额 Xx:"4l.w.
amount of sums assured 承保款额 #X
1ND
amount of variation 变动幅度 DTL.Bsc-.
amount of vote 拨款数额 h2R::/2.
amount payable 应付款额 GD$l | |8
amount receivable 应收款额 #*Ctwl,T
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 f
;n3&e0eC
analysis 分析 F JyT+
ancillary risk 附属风险 5 7c8xk[.2
annual account 周年帐目；周年帐目报表；年度决算；年结 4tBYR9 |
annual accounting date 年结日期 :vbW
annual allowance 每年免税额；年积金；年度津贴；年津 5rik
7a)Z]
annual balance 年度余额 S,he6zS
annual disposable income 每年可动用收入 b ]KBgZ
annual estimates 周年预算 \4fQMG
annual fee 年费 /\n- P'}
annual general meeting 周年大会 3!]rmZ-W
annual growth rate 年增率；每年增长率 ` Sz}`+E
annual long-term supplement 长期个案每年补助金 ' `
Hr}
annual pensionable emolument 可供计算退休金的年薪
VOLj>w
annual report 年报 NzvXN1_%
Annual Report on the Consumer Price Index 《消费物价指数年报》 f@!.mDm]
annual return 周年报表；周年申报表；每年报税表格 j8sH|{H!Nq
Annual Return Rules 《周年报表规则》 OneY_<*a<
annual review of consumer prices 每年消费物价回顾 M\BR cz
annual roll-forward basis 逐年延展方式 =I_'.b
annual salary 年薪 3bI9Zt#J%&
annual statement 年度报表；年度决算表 + Z P7{%
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 t ?FBG4
annuitant 年金受益人 kAUy
mds;O
annuity 年金 ECmW`#Otb)
annuity contract 年金合约 >m\(6x8RE
annuity on human life 人寿年金 4Z0]oI X
antecedent debt 先前的债项 Eu3E-K@y
ante-dated cheque 倒填日期支票 V 0mn4sfs
anticipated expenditure 预期开支 JxU5 fe
anticipated net profit 预期纯利 VIf.q)_k
anticipated revenue 预期收入 pA4xb r 2
anti-inflation measure 反通货膨胀措施 J{G?-+`
anti-inflationary stance 反通货膨胀立场 q)
KKvO
apparent deficit 表面赤字 JucY[`|JV
apparent financial solvency 表面偿债能力 _Fg5A7or
apparent partner 表面合伙人 aN3;`~{9
application for personal assessment 个人入息课税申请书 Aos+dP5h,8
application of fund 资金应用 owv[M6lbD
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}WM%Km
appointed actuary 委任精算师 lyhiFkO
iH
appointed auditor 委任核数师；委任审计师 WNc0W>*NE1
appointed trustee 委任的受托人 a 1*p*dM#
appointer 委任人 oXgcc*j
apportioned pro rata 按比例分摊 6Kz,{F@
apportionment 分配；分摊 lp8v0e4
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 '|=;^Z7.K
apportionment formula 分摊方程式 9lE_nc
apportionment of estate duty 遗产税的分摊 %;!.n{X
appraisal 估价；评估 TA~{1_l
appreciable growth 可观增长 FpU>^'2]
appreciable impact 显着影响 DtnEi4h,
appreciable increase 可观增长 xgtR6E^k
appreciation 增值；升值 /Z4et'Lo
appreciation against other currencies 相对其他货币升值 gBD]}vo-
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 c:.eGH_f
appreciation tax 增值税 <#HYq R',
appropriation 拨款；拨用；拨付 E
tm?'
appropriation account 拨款帐目 zbPqYhJzA
Appropriation Bill 拨款法案 vZ L f
appropriation-in-aid system 补助拨款办法 4B][S 'f
approved assets 核准资产 tq?!-x +>
approved basket stock 认可一篮子证券 FVBYo%Ap
approved budget 核准预算 fF kj+
approved charitable donation 认可慈善捐款 (7*}-Uy[C
approved charitable institution 认可慈善机构 U
m+8"W
approved currency 核准货币；认可货币 <a+Z;>
approved estimates 核准预算 %8x#rohP
approved estimates of expenditure 核准开支预算 0m ? )ROaJ
approved overseas insurer 核准海外保险人 tLmTjX .6
approved overseas trust company 核准海外信托公司 { (}By/_
approved pooled investment fund 核准汇集投资基金 3R V R
approved provident fund scheme 认可公积金计划 3+b t~J0
approved provision 核准拨款 nQS|Lt_+
approved redeemable share 核准可赎回股份 [ikOb8 G#
approved regional stock 认可地区性证券 <54
S
approved retirement scheme 认可退休金计划 GPkpXVm
approved subordinated loan 核准附属贷款 p ()x
z
arbitrage 套戥；套汇；套利 @=kSo
-S X
arbitrageur 套戥者；套汇者 )dSi/
arbitrary amount 临时款项 H>@+om
arrangement 措施；安排；协定 |^H5^k "Bv
arrears 欠款 g=o4Q<
#^y
arrears of pay 欠付薪酬 ;9g2?-svw
arrears of revenue 逾期未收税款；逾期未收的帐项 1aABzB
^
articles of association 组织章程；组织细则；组织章程细则 @\I#^X5lv
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 t0 ?\l)
ascertainment of profit 确定利润 5/z />D;
"Asia Clear" “亚洲结算系统”
