allotment 分配；配股 }7k+tJ<
allotment notice 股份配售通知；配股通知 TDA+ rl
allotment of shares 股份分配 $Y 7q2
allowable 可获宽免；免税的 HLa|yc B%
allowable business loss 可扣除的营业亏损 #~ UG9@a
allowable expenses 可扣税的支出 ;L++H5Kz6
allowance 免税额；津贴；备抵；准备金 ^#p S u
allowance for debts 债项的免税额 L<*wzl2Go
allowance for depreciation by wear and tear 耗损折旧免税额 !3}vl
Y1
allowance for funeral expenses 殡殓费的免税额 G5?Dt-;I
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 KE6[ u*\
allowance for repairs and outgoings 修葺及支出方面的免税额 C%0 |o/Wi
allowance to debtor 给债务人的津贴 A F
>!:
alteration of capital 资本更改 h@t&n@8O?
alternate trustee 候补受托人 PO ] z'LD
amalgamation 合并 h )fi
9
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;)~loa1\
ambit of charges 征税范围；收费范围 #8QQZdC8`
amended valuation 经修订的估值 o"J}@nF
American Commodities Exchange 美国商品交易所 &Nt4dp`qj
American Express Bank Limited 美国运通银行 +hqsIx
American Stock Exchange 美国证券交易所 ZWxq<& Cg
amortization 摊销 2V A\{M
amount due from banks 存放银行同业的款项 s=#3f
3
amount due from banks abroad 存放海外银行同业的款项 k7 W7S`H
amount due from holding companies 控股公司欠款 G(Ei Do&
amount due from local banks 存放本港银行同业的款项 :"|}oKT%mP
amount due to banks 银行同业的存款 hj 4Kv
amount due to banks abroad 海外银行同业的存款 wZ5 + H%x
amount due to holding companies 控股公司存款 $ohIdpZLH2
amount due to local banks 本港银行同业的存款 0Ou`& u
amount due to outport banks 外埠银行同业的存款 z;x $tO
amount for note issue 发行纸币的款额 1zl6Rw k^o
amount of bond 担保契据的款额 D}r,t_]Eb
amount of consideration 代价款额 ,GA2K .:#
amount of contribution 供款数额 Yc BY[i0
amount of indebtedness 负债款额 ]2+7?QL,
amount of principal of the loan 贷款本金额 {Ug?k<h7|
amount of rates chargeable 应征差饷数额 5V Dqx@(
amount of share capital 股本额 d:|X|0#\uH
amount of sums assured 承保款额 c~K^ooS -
amount of variation 变动幅度 gT 22!
amount of vote 拨款数额 LkD$\i
amount payable 应付款额
l} A8
amount receivable 应收款额 ` B}( Ln
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 GNlP]9wX
analysis 分析 J] ^)vxm3
ancillary risk 附属风险 y'(l]F1]
annual account 周年帐目；周年帐目报表；年度决算；年结 h/j+ b.|
annual accounting date 年结日期 y2bL!Y<s9
annual allowance 每年免税额；年积金；年度津贴；年津 mp:%k\cF|
annual balance 年度余额 Fc% @
annual disposable income 每年可动用收入 w O;\,zU
annual estimates 周年预算 T \5 5uQ
annual fee 年费 , |,DXw
annual general meeting 周年大会 n [H3b}
annual growth rate 年增率；每年增长率 C0|<+3uND=
annual long-term supplement 长期个案每年补助金 Pwn"!pk
annual pensionable emolument 可供计算退休金的年薪 Mhc!v, D$
annual report 年报 \BOZhXfl'
Annual Report on the Consumer Price Index 《消费物价指数年报》 P,^`|\#7
annual return 周年报表；周年申报表；每年报税表格 l *T> 9yC
Annual Return Rules 《周年报表规则》 i Tg?JoE2
annual review of consumer prices 每年消费物价回顾 EbZRU65J}O
annual roll-forward basis 逐年延展方式 %"Q{|}
annual salary 年薪 2 |
$
annual statement 年度报表；年度决算表 =\GuIH2
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 /B7
3|KB+
annuitant 年金受益人 I0trHrX9
annuity 年金 ~3< Li}W
annuity contract 年金合约 { K'QE0'x
annuity on human life 人寿年金 <2Lc y&w_M
antecedent debt 先前的债项 2 UU5\
jV6
ante-dated cheque 倒填日期支票 }u8o *P|,
anticipated expenditure 预期开支 c%9wI*l
anticipated net profit 预期纯利 1bs 8fUPB3
anticipated revenue 预期收入 JY8wo 5H
anti-inflation measure 反通货膨胀措施 @AYO )Y8
anti-inflationary stance 反通货膨胀立场 }>Gnp c
apparent deficit 表面赤字 d~1Nct$:
apparent financial solvency 表面偿债能力 0h nTHlk
apparent partner 表面合伙人 l=G=J( G
application for personal assessment 个人入息课税申请书 *u^N_y
application of fund 资金应用 #K:|@d
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 /R7qR#
appointed actuary 委任精算师 )xYv$6=
appointed auditor 委任核数师；委任审计师 >Ng7q?h
appointed trustee 委任的受托人 f|G,pDL x
appointer 委任人 l ps
6lnh
apportioned pro rata 按比例分摊 P[6@1
apportionment 分配；分摊 (jv!q@@2C.
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 W|XTa
apportionment formula 分摊方程式 lX$6U| !
apportionment of estate duty 遗产税的分摊 teh$W<C
appraisal 估价；评估 m2{3j[
appreciable growth 可观增长
[zmx
appreciable impact 显着影响 22lC^)`TE
appreciable increase 可观增长 R
L&z\S
appreciation 增值；升值 #
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appreciation against other currencies 相对其他货币升值 {a -bew
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <;}jf *A
appreciation tax 增值税 ~RGZY/4
appropriation 拨款；拨用；拨付 rV.04m,
appropriation account 拨款帐目 iy_'
D
Appropriation Bill 拨款法案 SJ$N]<d
appropriation-in-aid system 补助拨款办法 #Bq.'?c'~
approved assets 核准资产 }`M53>C,gQ
approved basket stock 认可一篮子证券 }? j>V
approved budget 核准预算 vM@ 2C'
approved charitable donation 认可慈善捐款 DtkY;Yl
approved charitable institution 认可慈善机构 E=!=4"rZF
approved currency 核准货币；认可货币 s *$
Re)}S
approved estimates 核准预算 uJ ;7]
approved estimates of expenditure 核准开支预算 .R5[bXxe7
approved overseas insurer 核准海外保险人 NMq#D$T
approved overseas trust company 核准海外信托公司 J-C3k`%O
approved pooled investment fund 核准汇集投资基金 (`h$+p^-y
approved provident fund scheme 认可公积金计划 ~xI1 @^ r
approved provision 核准拨款 F ^&
Rg
approved redeemable share 核准可赎回股份 0IU>KGJ-0s
approved regional stock 认可地区性证券 U(#)[S,
approved retirement scheme 认可退休金计划 GCS R)i|
approved subordinated loan 核准附属贷款 t<S]YA~N'
arbitrage 套戥；套汇；套利 u%n6!Zx
arbitrageur 套戥者；套汇者 ANB@cK _
arbitrary amount 临时款项 i
oCoFj
arrangement 措施；安排；协定 nd)Z0%xo
arrears 欠款 ($a ?zJr
arrears of pay 欠付薪酬 V/w:^@5+p
arrears of revenue 逾期未收税款；逾期未收的帐项 f4.k%| ]
articles of association 组织章程；组织细则；组织章程细则 )X*?M ?~\
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 -1dbJ/)
ascertainment of profit 确定利润 l(X8 cHAi
"Asia Clear" “亚洲结算系统”
