allotment 分配；配股 I>L-1o|^
allotment notice 股份配售通知；配股通知 4_Dp+^JF
allotment of shares 股份分配 wtje(z5IL
allowable 可获宽免；免税的 l
Va &"
allowable business loss 可扣除的营业亏损 rZ8`sIWQt
allowable expenses 可扣税的支出 4pw6bK,s2\
allowance 免税额；津贴；备抵；准备金 quY:pqG38q
allowance for debts 债项的免税额 eX@L3 BKp
allowance for depreciation by wear and tear 耗损折旧免税额 n ; {76Q
allowance for funeral expenses 殡殓费的免税额 LL:_L<
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 >EY3/Go>
allowance for repairs and outgoings 修葺及支出方面的免税额 }&_/
PA0j
allowance to debtor 给债务人的津贴 95e l'K[R
alteration of capital 资本更改 /SYw; <=
alternate trustee 候补受托人 N-lkYL-%\j
amalgamation 合并 j?'GZ d"B
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 t!RiU ZAo
ambit of charges 征税范围；收费范围 SdD6 ~LS
amended valuation 经修订的估值 Xh56T^,2
American Commodities Exchange 美国商品交易所 c38D}k^):
American Express Bank Limited 美国运通银行 eM8}X[
American Stock Exchange 美国证券交易所 X&kp;W
amortization 摊销 1I:+MBGin
amount due from banks 存放银行同业的款项 vN;mP d~g
amount due from banks abroad 存放海外银行同业的款项 eA<0$Gs,h
amount due from holding companies 控股公司欠款 ~@}B i@ *
amount due from local banks 存放本港银行同业的款项 %7|9sQ:
amount due to banks 银行同业的存款 FJMrs[
amount due to banks abroad 海外银行同业的存款 9 AJ(&qY(
amount due to holding companies 控股公司存款 A}l3cP;
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amount due to local banks 本港银行同业的存款 q.;u?,|E/
amount due to outport banks 外埠银行同业的存款 Rb'|EiNPw
amount for note issue 发行纸币的款额 0)gdB'9V_
amount of bond 担保契据的款额 |:gf lseE
amount of consideration 代价款额 m;,N)<~
amount of contribution 供款数额 hv?9*tLh0
amount of indebtedness 负债款额 :=Nz }mUV
amount of principal of the loan 贷款本金额 o 2F)%T DY
amount of rates chargeable 应征差饷数额 J\b^)
amount of share capital 股本额 Fe4(4
amount of sums assured 承保款额 h'{ C[d
amount of variation 变动幅度 [1S|dc>.O%
amount of vote 拨款数额 K|[*t~59
amount payable 应付款额 ' d9INz.
amount receivable 应收款额
;>Ib^ov
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 koug[5T5
analysis 分析 s*. hl.k.
ancillary risk 附属风险 ~UP[A'9jJ
annual account 周年帐目；周年帐目报表；年度决算；年结 J| w>a
annual accounting date 年结日期 = %TWX[w
annual allowance 每年免税额；年积金；年度津贴；年津 rD 3v$B
annual balance 年度余额 YIG~MP
annual disposable income 每年可动用收入 W:pIPDx1=!
annual estimates 周年预算 e w$ B)W
annual fee 年费 N2;B-U F
7
annual general meeting 周年大会 H& -zZc4\
annual growth rate 年增率；每年增长率 3[Qxd{8r
annual long-term supplement 长期个案每年补助金 ig/xv
annual pensionable emolument 可供计算退休金的年薪 n-tgX?1'
annual report 年报 ?^al9D[:lz
Annual Report on the Consumer Price Index 《消费物价指数年报》 8}O lL,fP
annual return 周年报表；周年申报表；每年报税表格 8;JWK3Gv
Annual Return Rules 《周年报表规则》 I 5^!y
annual review of consumer prices 每年消费物价回顾 t.i 8
2Q
annual roll-forward basis 逐年延展方式 c(xrP/yOwi
annual salary 年薪 \@c,
3
annual statement 年度报表；年度决算表 LTQ "8
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 m[~y@7AK<
annuitant 年金受益人 8V `WO6*
annuity 年金 &5B'nk"
annuity contract 年金合约 a%
JuC2
annuity on human life 人寿年金 {k
TE He
antecedent debt 先前的债项 7x|9n
ante-dated cheque 倒填日期支票 ?]_$Dcmx
anticipated expenditure 预期开支 %K=?@M9i
anticipated net profit 预期纯利 \wz6~5R
anticipated revenue 预期收入 [}E='m}u9+
anti-inflation measure 反通货膨胀措施 On9A U:\
anti-inflationary stance 反通货膨胀立场 \/r}]Vz
apparent deficit 表面赤字 #wwH m3
apparent financial solvency 表面偿债能力 d;Ym=YHJtn
apparent partner 表面合伙人 *K8$eDNZ
application for personal assessment 个人入息课税申请书 '}53f2%gKa
application of fund 资金应用 @zW]2 c
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 +SR+gE\s0
appointed actuary 委任精算师 [Kg+^N% +
appointed auditor 委任核数师；委任审计师 qd ~BnR$=
appointed trustee 委任的受托人 e5ZX
appointer 委任人 EI P /V
apportioned pro rata 按比例分摊 r=
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apportionment 分配；分摊 w e//|fA<
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $f
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apportionment formula 分摊方程式 SaO} e
apportionment of estate duty 遗产税的分摊 t%0VJB,Q2
appraisal 估价；评估 y&$A+peJ1
appreciable growth 可观增长 s%7t"-=&
appreciable impact 显着影响 Ju@c~Xm
appreciable increase 可观增长 g*AWE,%=|
appreciation 增值；升值 Ko<
:Z)PS
appreciation against other currencies 相对其他货币升值 2~)`N>@
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &-)N '
appreciation tax 增值税 gh]cXuph
appropriation 拨款；拨用；拨付 AofKw
appropriation account 拨款帐目 hE D}h![
Appropriation Bill 拨款法案 | tH4:%Q'
appropriation-in-aid system 补助拨款办法 0
1rK8j X
approved assets 核准资产 i>`%TW:g
approved basket stock 认可一篮子证券 Gx/Oi)&/
approved budget 核准预算 6@5+m
0`u3
approved charitable donation 认可慈善捐款 )D7m,Wi+
approved charitable institution 认可慈善机构 L,/%f<wd
approved currency 核准货币；认可货币 P/eeC"
approved estimates 核准预算 'rkdZ=x{
approved estimates of expenditure 核准开支预算 &K#M*B ,*p
approved overseas insurer 核准海外保险人 = j]<t
approved overseas trust company 核准海外信托公司 :P~6~
K um
approved pooled investment fund 核准汇集投资基金 1.GQau~
approved provident fund scheme 认可公积金计划 sY&IquK^
approved provision 核准拨款 .* Y
approved redeemable share 核准可赎回股份 83_h J
approved regional stock 认可地区性证券 [}=B8#Jl-C
approved retirement scheme 认可退休金计划 6A- |[(NS
approved subordinated loan 核准附属贷款 G5 WVr$
arbitrage 套戥；套汇；套利 X.{S*E:$u
arbitrageur 套戥者；套汇者 m<Dy<((_I
arbitrary amount 临时款项 |/{=ww8|
arrangement 措施；安排；协定 #q=Efn'
arrears 欠款 ^hM4j{|&M
arrears of pay 欠付薪酬 @ q7I4
arrears of revenue 逾期未收税款；逾期未收的帐项 %P|/A+Mg"
articles of association 组织章程；组织细则；组织章程细则 %7. 30CA|#
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 YN F k
ascertainment of profit 确定利润 htF] W|z
"Asia Clear" “亚洲结算系统”
