allotment 分配；配股 ?A3u2-
allotment notice 股份配售通知；配股通知 eXD~L &s[
allotment of shares 股份分配 ]l C2YD}
allowable 可获宽免；免税的 7M
_
mR Vh
allowable business loss 可扣除的营业亏损 .zl[nx[9"D
allowable expenses 可扣税的支出 } K@m4`T
allowance 免税额；津贴；备抵；准备金 ,(Ol]W}
allowance for debts 债项的免税额 cWG%>.`5r
allowance for depreciation by wear and tear 耗损折旧免税额
A'rd1"K
allowance for funeral expenses 殡殓费的免税额 kI9I{ &J&
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 d=meh4 Y
allowance for repairs and outgoings 修葺及支出方面的免税额 \NMqlxp2
allowance to debtor 给债务人的津贴 =+UtA f< n
alteration of capital 资本更改 S-}c_zbl;
alternate trustee 候补受托人 G[JWG
amalgamation 合并 \q *-9_M
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7y3WV95Z\
ambit of charges 征税范围；收费范围 \+nV~Pi"A
amended valuation 经修订的估值 N*hV/"joZ
American Commodities Exchange 美国商品交易所 %gs?~Xl)]
American Express Bank Limited 美国运通银行 >
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American Stock Exchange 美国证券交易所 i NfAn&
amortization 摊销 k7Qs#L
amount due from banks 存放银行同业的款项 ,`RX~ H=C
amount due from banks abroad 存放海外银行同业的款项 P9qIq]M
amount due from holding companies 控股公司欠款 T 9%|B9FeJ
amount due from local banks 存放本港银行同业的款项 )XavhS~Ff
amount due to banks 银行同业的存款 pDYJLh-C
amount due to banks abroad 海外银行同业的存款 Hi=</ Wy;
amount due to holding companies 控股公司存款 7M4J{}9
amount due to local banks 本港银行同业的存款 |&{S ~^$
amount due to outport banks 外埠银行同业的存款 J _dgP[
amount for note issue 发行纸币的款额 LEeA ,Y
amount of bond 担保契据的款额 ^\Z +Xq1~/
amount of consideration 代价款额 9Q}g
Vqn
amount of contribution 供款数额 akt7rnt?i
amount of indebtedness 负债款额 %cg
| KB"l
amount of principal of the loan 贷款本金额 y
yljy E
amount of rates chargeable 应征差饷数额 GC7 WRA
amount of share capital 股本额 8Th,C{
amount of sums assured 承保款额 jc )7FE
amount of variation 变动幅度 KUYwc@si\
amount of vote 拨款数额 pZlsDM/=
amount payable 应付款额 h' };spv
amount receivable 应收款额 Q&v dBO/
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 $l"%o9ICG
analysis 分析 2aCf?l(
ancillary risk 附属风险 te2 vv]W1
annual account 周年帐目；周年帐目报表；年度决算；年结 "FA. T7G
annual accounting date 年结日期 d1\nMm}v
annual allowance 每年免税额；年积金；年度津贴；年津 "Kp#Lx
annual balance 年度余额 C
'MR=/sd
annual disposable income 每年可动用收入 B7[d^Y60B
annual estimates 周年预算 ("t'XKP&N
annual fee 年费 (m,H 5
annual general meeting 周年大会 G\BZ^ SwE
annual growth rate 年增率；每年增长率 5v)bs\x6
annual long-term supplement 长期个案每年补助金 -W1p=od
annual pensionable emolument 可供计算退休金的年薪 3p &T?E%
annual report 年报 a{r"$>0
Annual Report on the Consumer Price Index 《消费物价指数年报》 5 | , b
annual return 周年报表；周年申报表；每年报税表格 qE[YZ(/f0&
Annual Return Rules 《周年报表规则》 PIa!N Py
annual review of consumer prices 每年消费物价回顾 ur8+k4] \"
annual roll-forward basis 逐年延展方式 i (;`x
annual salary 年薪 =xIZJ 8e
annual statement 年度报表；年度决算表 |xcI~ X7Q
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 u-,}ug|
annuitant 年金受益人 ;j/$%lC
annuity 年金 1J"9Y81
annuity contract 年金合约 v.Q#<@B^:
annuity on human life 人寿年金 -)oUb=Lk{
antecedent debt 先前的债项 <C&|8@A0
ante-dated cheque 倒填日期支票 vuPNru" 2
anticipated expenditure 预期开支 a24 AmoWx
anticipated net profit 预期纯利 KH;~VR8"/
anticipated revenue 预期收入 Dho6N]86r
anti-inflation measure 反通货膨胀措施 i cTpx#|=
anti-inflationary stance 反通货膨胀立场 $\h-F8|JMX
apparent deficit 表面赤字 aim\ 3 y~
apparent financial solvency 表面偿债能力 c**&, aL
apparent partner 表面合伙人 q/U-6A[0
application for personal assessment 个人入息课税申请书 `e
=IXkt
application of fund 资金应用 hk4t #Km
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 f;
|fS~
appointed actuary 委任精算师 %r(WS_%K|
appointed auditor 委任核数师；委任审计师 {IV% _y?
appointed trustee 委任的受托人 R\3a Sx L
appointer 委任人 i)|j LrW~e
apportioned pro rata 按比例分摊 D1xGUz2r
apportionment 分配；分摊 YP
_L~zZ
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &R<aRE:+R
apportionment formula 分摊方程式 rvd $4l^
apportionment of estate duty 遗产税的分摊 h:362&?]
appraisal 估价；评估 _=s9o/Cn]
appreciable growth 可观增长 +_i{4Iz~p
appreciable impact 显着影响 "g ^i%
appreciable increase 可观增长 6I@j$edZ
appreciation 增值；升值 7amVnR1f
appreciation against other currencies 相对其他货币升值 Y)X7*iTi'j
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~< bpdI0
appreciation tax 增值税 Z{0 BH{23
appropriation 拨款；拨用；拨付 Z*co\ pW
appropriation account 拨款帐目 6^] |
Appropriation Bill 拨款法案 \s5Uvws
appropriation-in-aid system 补助拨款办法 V+ ("kz *
approved assets 核准资产
:9UgERjra
approved basket stock 认可一篮子证券 ,-y9P
approved budget 核准预算 <(lA
CH
approved charitable donation 认可慈善捐款 \QK@ wgu
approved charitable institution 认可慈善机构 29RP$$gR
approved currency 核准货币；认可货币 f"5O'QHGQK
approved estimates 核准预算 :'Qiwf&
approved estimates of expenditure 核准开支预算 ,D+ydr
approved overseas insurer 核准海外保险人 ^r\ rpSN
approved overseas trust company 核准海外信托公司 `3rwqcxA
approved pooled investment fund 核准汇集投资基金 { 'O><4
approved provident fund scheme 认可公积金计划 }UW7py!TN
approved provision 核准拨款 c}o 6Rm50
approved redeemable share 核准可赎回股份 /]TNEU,K
approved regional stock 认可地区性证券 R#d~a;j
approved retirement scheme 认可退休金计划 /YvXyi>^"%
approved subordinated loan 核准附属贷款 NZq-%bE
arbitrage 套戥；套汇；套利 Pq om i!1
arbitrageur 套戥者；套汇者 ?J\&yJ_B
arbitrary amount 临时款项 `Y?VQ~ci>
arrangement 措施；安排；协定 %PYl
arrears 欠款 2nB99L{6
arrears of pay 欠付薪酬 Q*smH-Sw
arrears of revenue 逾期未收税款；逾期未收的帐项 r<+C,h;aww
articles of association 组织章程；组织细则；组织章程细则 SN{+ P k
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 `$6o*g>:
ascertainment of profit 确定利润 j?.F-ar
"Asia Clear" “亚洲结算系统”
