allotment 分配；配股 0t'WM=W<!8
allotment notice 股份配售通知；配股通知 /zM
allotment of shares 股份分配 nQb{/ TqC'
allowable 可获宽免；免税的 3/P2&m
allowable business loss 可扣除的营业亏损 ps^Z)x`GV
allowable expenses 可扣税的支出 ;}WdxWw4
allowance 免税额；津贴；备抵；准备金 @/yef3
allowance for debts 债项的免税额 7l%O:M(\
allowance for depreciation by wear and tear 耗损折旧免税额 dKi+~m' w
allowance for funeral expenses 殡殓费的免税额 g/J
^ YT!
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #|xK> ;
allowance for repairs and outgoings 修葺及支出方面的免税额 d%\en&:la
allowance to debtor 给债务人的津贴 e\tcP
alteration of capital 资本更改 j 8 _WEjG
alternate trustee 候补受托人 ;y
Wfb|!
amalgamation 合并 > @` D@_v
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?3k;Yg/
ambit of charges 征税范围；收费范围 r^q@rL>
amended valuation 经修订的估值 eBlVb*nmq
American Commodities Exchange 美国商品交易所 ku&IVr%
American Express Bank Limited 美国运通银行 2:Zb'Mj
American Stock Exchange 美国证券交易所 d>VerZZU
amortization 摊销 u#ag|b/C:
amount due from banks 存放银行同业的款项 oX8e}
amount due from banks abroad 存放海外银行同业的款项 ~ f;d3dJ]/
amount due from holding companies 控股公司欠款 2a 3i]e5Kt
amount due from local banks 存放本港银行同业的款项 ULkjY1&
amount due to banks 银行同业的存款 7 `thM/fN
amount due to banks abroad 海外银行同业的存款 E0o=
amount due to holding companies 控股公司存款 E}00y% @*J
amount due to local banks 本港银行同业的存款 _r^Cu.[7
amount due to outport banks 外埠银行同业的存款 UPfH~H[1)
amount for note issue 发行纸币的款额 .r[kNh@
b%
amount of bond 担保契据的款额 ]Wa.k
amount of consideration 代价款额 OjcxD5"v9
amount of contribution 供款数额 4U( W~O
amount of indebtedness 负债款额 'x$>h)t]
amount of principal of the loan 贷款本金额 KD11<&4_x
amount of rates chargeable 应征差饷数额 4en[!*
amount of share capital 股本额 QI0d:7!W1
amount of sums assured 承保款额 Lp`q[Z*
amount of variation 变动幅度 [y F>W$Bn%
amount of vote 拨款数额 M[g9D
amount payable 应付款额 ]X ,f
amount receivable 应收款额 j,?>Q4 G
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 }lvD 5
analysis 分析 _VFl.U,
ancillary risk 附属风险 MdV-;uf
annual account 周年帐目；周年帐目报表；年度决算；年结 8vjaQ5
annual accounting date 年结日期 tF}Vs}
annual allowance 每年免税额；年积金；年度津贴；年津 !yI , ~` Z
annual balance 年度余额 Ei2hI
annual disposable income 每年可动用收入 -Jr6aai3+
annual estimates 周年预算 +l+8Z: i<
annual fee 年费 vN=e
1\
annual general meeting 周年大会 h&|q> M3
annual growth rate 年增率；每年增长率 ,HO~N qmB4
annual long-term supplement 长期个案每年补助金 ]@wee 08
annual pensionable emolument 可供计算退休金的年薪 |]kcgLqj
annual report 年报 ky0Fm
W
Annual Report on the Consumer Price Index 《消费物价指数年报》 Hpo7diBE
annual return 周年报表；周年申报表；每年报税表格 jq#uBU %
Annual Return Rules 《周年报表规则》 -HutEbkjx
annual review of consumer prices 每年消费物价回顾 ;-Fr^|do y
annual roll-forward basis 逐年延展方式 4= ^_ 4o2
annual salary 年薪 f?}~$agc
annual statement 年度报表；年度决算表 A2LqBirkl
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 J{<,V\t)
annuitant 年金受益人 mltG4R
?
annuity 年金 U{6i5;F#H
annuity contract 年金合约 Y??8P
annuity on human life 人寿年金 nK=-SQ
antecedent debt 先前的债项 O{:_-eI&d
ante-dated cheque 倒填日期支票 yU`"]6(@[
anticipated expenditure 预期开支 -L<
''2t
anticipated net profit 预期纯利 f4eLnY
anticipated revenue 预期收入 /G[; kR"
anti-inflation measure 反通货膨胀措施 .hd<,\nW
anti-inflationary stance 反通货膨胀立场 yyCx;
apparent deficit 表面赤字 9U$n;uA
apparent financial solvency 表面偿债能力 A& u" NgJ
apparent partner 表面合伙人 )xwWig.
application for personal assessment 个人入息课税申请书 ?|Y/&/;%I
application of fund 资金应用 'Pyeb`AXE9
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 .b'hVOs{
appointed actuary 委任精算师 Twi:BI`.
appointed auditor 委任核数师；委任审计师 <4V]
>[{W
appointed trustee 委任的受托人 2@ 4^ 81
appointer 委任人 $!F_K
apportioned pro rata 按比例分摊 sY,q*}SLD
apportionment 分配；分摊 T
<J%|d .'
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Byq4PX%B
apportionment formula 分摊方程式 Eo)w f=rE9
apportionment of estate duty 遗产税的分摊 a:nMW '!
appraisal 估价；评估 mqPV
Eo
appreciable growth 可观增长 ,2hZtJ<A
appreciable impact 显着影响 d9@!se9&Z
appreciable increase 可观增长 bj)dYj f
appreciation 增值；升值 Ip_S8
;;
appreciation against other currencies 相对其他货币升值 ,jVj9m
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 p<hV7x-{
appreciation tax 增值税 e]N?{s
appropriation 拨款；拨用；拨付 tu(k "'aJ
appropriation account 拨款帐目 'uAH, .B
Appropriation Bill 拨款法案 DxX333vC
appropriation-in-aid system 补助拨款办法 ;533;(d* o
approved assets 核准资产 oB$7m4xO\
approved basket stock 认可一篮子证券 3 8(Cj~u=3
approved budget 核准预算 @mM ])V
approved charitable donation 认可慈善捐款 #N"zTW%
approved charitable institution 认可慈善机构 XHq8p[F
approved currency 核准货币；认可货币 QvB]?D#h
approved estimates 核准预算 7|=*z
approved estimates of expenditure 核准开支预算 /y2 upu*!
approved overseas insurer 核准海外保险人 G}.t !"
approved overseas trust company 核准海外信托公司 Nc4e,>$]&
approved pooled investment fund 核准汇集投资基金 l+ $ e|F
approved provident fund scheme 认可公积金计划 SVvR]T&_
approved provision 核准拨款 &gIDcZ
approved redeemable share 核准可赎回股份 I^'U_"vB
approved regional stock 认可地区性证券 n|,kL!++.
approved retirement scheme 认可退休金计划 3PS( 1
approved subordinated loan 核准附属贷款 ~c8Z9[QW
arbitrage 套戥；套汇；套利 P(N $U^pj
arbitrageur 套戥者；套汇者 0:< dj:%M
arbitrary amount 临时款项 7=jeq|&kN
arrangement 措施；安排；协定 k:D;C3vJd
arrears 欠款 Mk- C&#'
arrears of pay 欠付薪酬 e [D'0L
arrears of revenue 逾期未收税款；逾期未收的帐项 Vj.5b0/(
articles of association 组织章程；组织细则；组织章程细则 {eR, a-D!7
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 DkO>?n:-C
ascertainment of profit 确定利润 &^-quzlZ
"Asia Clear" “亚洲结算系统”
