allotment 分配；配股 pS;dvZ
allotment notice 股份配售通知；配股通知 |Y11 sDa9h
allotment of shares 股份分配 \tx/!t A
allowable 可获宽免；免税的 v"+E
Bfx
allowable business loss 可扣除的营业亏损 $@)d9u
cd
allowable expenses 可扣税的支出 >lm L
allowance 免税额；津贴；备抵；准备金 \irjIX tV
allowance for debts 债项的免税额 MavO`m&Cg
allowance for depreciation by wear and tear 耗损折旧免税额 N}G
(pq }
allowance for funeral expenses 殡殓费的免税额 VHCzlg
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <*(R+to^d
allowance for repairs and outgoings 修葺及支出方面的免税额 "S:N- Tf%U
allowance to debtor 给债务人的津贴 +.I'U9QeUN
alteration of capital 资本更改 ;g
jp&g9Q
alternate trustee 候补受托人 ~*Qpv&y)
amalgamation 合并 [ )~@N
N
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Gc W}<g}
ambit of charges 征税范围；收费范围 [udV }
amended valuation 经修订的估值 rgKn=8+
a
American Commodities Exchange 美国商品交易所 /g''-yT7#
American Express Bank Limited 美国运通银行 ;r"B? ] JO
American Stock Exchange 美国证券交易所 Pltju4.:C
amortization 摊销 rU @?v+i
amount due from banks 存放银行同业的款项 +hgCk87%#
amount due from banks abroad 存放海外银行同业的款项 ^ ^l"brPa
amount due from holding companies 控股公司欠款 nn4Sy,cz
amount due from local banks 存放本港银行同业的款项 =osw3"ng
amount due to banks 银行同业的存款 q&T'x> /
amount due to banks abroad 海外银行同业的存款 ZF (=^.gc
amount due to holding companies 控股公司存款 gq3OCA!cX
amount due to local banks 本港银行同业的存款 @0,dyg<$>
amount due to outport banks 外埠银行同业的存款 +Uq:sfj,
amount for note issue 发行纸币的款额 T
l(uqY?9
amount of bond 担保契据的款额 :OaQq@V
amount of consideration 代价款额 M PN=K |*
amount of contribution 供款数额 Y26l,XIV
amount of indebtedness 负债款额 PSS/JFZ^
amount of principal of the loan 贷款本金额 }Xv1KX '
amount of rates chargeable 应征差饷数额 zq r%7U
amount of share capital 股本额
Fj
t ,
amount of sums assured 承保款额 P%HyIODS
amount of variation 变动幅度 %nf=[f
amount of vote 拨款数额 $i~`vu*
amount payable 应付款额 It E~MJ5p
amount receivable 应收款额 _C= [bI@
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4^_Au^8R(
analysis 分析 | V,jd
ancillary risk 附属风险 M|e
n>P
annual account 周年帐目；周年帐目报表；年度决算；年结 b2%bgs
annual accounting date 年结日期 t`t :qko
annual allowance 每年免税额；年积金；年度津贴；年津 kTc5KHJ7
annual balance 年度余额 9R"N#w.U]
annual disposable income 每年可动用收入 -Bv1}xf=6
annual estimates 周年预算 .eB"la|d
annual fee 年费 ]Wt6V^M'@
annual general meeting 周年大会 ^Jl!WH=20}
annual growth rate 年增率；每年增长率 ~{Rt4o _W
annual long-term supplement 长期个案每年补助金 C +m^Z[
annual pensionable emolument 可供计算退休金的年薪 D s,"E#?
annual report 年报 i }F;fWZ`
Annual Report on the Consumer Price Index 《消费物价指数年报》 lY9M<8g
annual return 周年报表；周年申报表；每年报税表格 42wC ."A
Annual Return Rules 《周年报表规则》 yPG\ &Bo
annual review of consumer prices 每年消费物价回顾 udI: ]:,P
annual roll-forward basis 逐年延展方式 `+Z#*lj|@
annual salary 年薪 {)9HS~e T
annual statement 年度报表；年度决算表 ~V"cLTj"
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 ZfCr"aL
annuitant 年金受益人 G:C6`uiy`
annuity 年金 }6,bq`MN
annuity contract 年金合约 )X!DCL:16
annuity on human life 人寿年金 Yk@s"qm3
antecedent debt 先前的债项 p2DNbY\]
ante-dated cheque 倒填日期支票 ?WtG|w
anticipated expenditure 预期开支 qs1 .@l("
anticipated net profit 预期纯利 bW .zxQ :
anticipated revenue 预期收入 ^npS==Y]!.
anti-inflation measure 反通货膨胀措施 ( WtE`f;Q
anti-inflationary stance 反通货膨胀立场 vJAAAS
apparent deficit 表面赤字 5J\|gZQF
apparent financial solvency 表面偿债能力 !^bB/e
apparent partner 表面合伙人 )bXx9,VL
application for personal assessment 个人入息课税申请书 UEQ'D9
application of fund 资金应用 wt=>{JM
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 Dw/Gha/
appointed actuary 委任精算师 -WBz]GW4r
appointed auditor 委任核数师；委任审计师 v\9,j
appointed trustee 委任的受托人 R ms01m>Y
appointer 委任人 W*rU,F|9
apportioned pro rata 按比例分摊 R{xyme@"^
apportionment 分配；分摊 dIfs 8%kl
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 G9y12HV
apportionment formula 分摊方程式 L8w76|
apportionment of estate duty 遗产税的分摊 iraRB~
appraisal 估价；评估 ~eV!!38
J
appreciable growth 可观增长 MLD>"W
appreciable impact 显着影响 [T[9*6
Kt
appreciable increase 可观增长 EfBVu
appreciation 增值；升值
: Nj`_2
appreciation against other currencies 相对其他货币升值 fov=Yd!
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 fzFvfMAU
appreciation tax 增值税 5 ih"Nds[H
appropriation 拨款；拨用；拨付 o=RqegL
appropriation account 拨款帐目 [' OCw {<
Appropriation Bill 拨款法案 )lDIzLp
appropriation-in-aid system 补助拨款办法 O *J_+6
approved assets 核准资产 F`BgKH!
approved basket stock 认可一篮子证券 ]D) ' I`
approved budget 核准预算 01{r^ZT`RH
approved charitable donation 认可慈善捐款 W]y Clx \
approved charitable institution 认可慈善机构 78a-3 ){
approved currency 核准货币；认可货币 C=dx4U~
approved estimates 核准预算 e9Ul A
approved estimates of expenditure 核准开支预算 q ~Q)'*m
approved overseas insurer 核准海外保险人 D YT - #Ht
approved overseas trust company 核准海外信托公司 ZP6 3Alt
approved pooled investment fund 核准汇集投资基金 Q+!0)pG5#
approved provident fund scheme 认可公积金计划 4/`h@]8P
approved provision 核准拨款 D _bkUR1
approved redeemable share 核准可赎回股份 Id.Z[owC`Y
approved regional stock 认可地区性证券 l@tyg
7CwY
approved retirement scheme 认可退休金计划 ]Ic? :lKN
approved subordinated loan 核准附属贷款 -wf RR>)d
arbitrage 套戥；套汇；套利 3?*M{Y|
arbitrageur 套戥者；套汇者 +i`Q 7+d
arbitrary amount 临时款项 SA(U D
arrangement 措施；安排；协定 zOiY 0`=
arrears 欠款 pg?i F1
arrears of pay 欠付薪酬 ANFg]g.Az
arrears of revenue 逾期未收税款；逾期未收的帐项 V@f
6Lj
articles of association 组织章程；组织细则；组织章程细则 8R)D ! 7[l
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =##s;zj(%
ascertainment of profit 确定利润 uFm+Y]h
"Asia Clear" “亚洲结算系统”
