allotment 分配；配股 7>&1nBh. f
allotment notice 股份配售通知；配股通知 q5?{ 1
allotment of shares 股份分配 ckWkZ
78\
allowable 可获宽免；免税的 #g{Mne
allowable business loss 可扣除的营业亏损 aaT5u14%
allowable expenses 可扣税的支出 s`1^*Dl%+
allowance 免税额；津贴；备抵；准备金 U{HML|
allowance for debts 债项的免税额 ZPvf-Pq Jl
allowance for depreciation by wear and tear 耗损折旧免税额 &?r*p0MQC
allowance for funeral expenses 殡殓费的免税额 1daL y
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )cKj iXn
allowance for repairs and outgoings 修葺及支出方面的免税额 Gk 6fO
allowance to debtor 给债务人的津贴 > Y ] _K
alteration of capital 资本更改 GMe0;StT
alternate trustee 候补受托人 $P;UoqG<&
amalgamation 合并 @ t|3gF$X
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 K"^cq~
ambit of charges 征税范围；收费范围 0R 4akLW0
amended valuation 经修订的估值 ofK='G .
American Commodities Exchange 美国商品交易所 0e \y~#-
American Express Bank Limited 美国运通银行 1!1
DuQ
American Stock Exchange 美国证券交易所 uQ^hV%|"
amortization 摊销 P9s_2 KOF
amount due from banks 存放银行同业的款项 B%
mtp;) P
amount due from banks abroad 存放海外银行同业的款项 wE4;Rk1
amount due from holding companies 控股公司欠款 Z/c_kf[
amount due from local banks 存放本港银行同业的款项 \OA
L Or
amount due to banks 银行同业的存款 Q0WY$w1 <
amount due to banks abroad 海外银行同业的存款 :cdQ
(O.m
amount due to holding companies 控股公司存款 r@Nl 2
amount due to local banks 本港银行同业的存款 wonYm27f
amount due to outport banks 外埠银行同业的存款 }Pm TR4F!}
amount for note issue 发行纸币的款额 f B 7ljg
amount of bond 担保契据的款额 (7 L/eDMT
amount of consideration 代价款额 82s 5VQ6
amount of contribution 供款数额 I{EI
HD<
amount of indebtedness 负债款额 m/{Y]D{2
amount of principal of the loan 贷款本金额 ]zcV]Qj$~
amount of rates chargeable 应征差饷数额 F+
3!uWUK
amount of share capital 股本额 *l {4lu
amount of sums assured 承保款额 XECikld>
amount of variation 变动幅度 # '8)u)!
amount of vote 拨款数额 )vQNiik#
amount payable 应付款额 PLdf_/]-
amount receivable 应收款额 g}YToOs
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .*:h9AE7vo
analysis 分析 _jo$)x+'x
ancillary risk 附属风险 )tvc/)&A}
annual account 周年帐目；周年帐目报表；年度决算；年结 y
qkX :jt
annual accounting date 年结日期 K.%z;( U
annual allowance 每年免税额；年积金；年度津贴；年津 +[_gyLN<5b
annual balance 年度余额 oc:x&
`j
annual disposable income 每年可动用收入 H) cQO?B
annual estimates 周年预算 80HEAv,O
annual fee 年费 0 JyqCb l
annual general meeting 周年大会 8:<1
|]]
annual growth rate 年增率；每年增长率 #r (a ~
annual long-term supplement 长期个案每年补助金 ]` K[W &
annual pensionable emolument 可供计算退休金的年薪 umryA{Ps
annual report 年报 %_)b>C18 y
Annual Report on the Consumer Price Index 《消费物价指数年报》 a}w&dE$!-
annual return 周年报表；周年申报表；每年报税表格 aoK4Du{
Annual Return Rules 《周年报表规则》 X~%IM1+L;
annual review of consumer prices 每年消费物价回顾 ?`"<DH~:0B
annual roll-forward basis 逐年延展方式 &*jixqzvn
annual salary 年薪 N" ; ^S
annual statement 年度报表；年度决算表
ZRO.bMgZF
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 PYaOH_X.
annuitant 年金受益人 oW8;^u
annuity 年金 g&P9UW>qS
annuity contract 年金合约 TD%WJ9K\
annuity on human life 人寿年金 ^>eFm8`N
antecedent debt 先前的债项 a0 qj[+
ante-dated cheque 倒填日期支票 kHZKj!!R
anticipated expenditure 预期开支 [XxA.S)x3
anticipated net profit 预期纯利 <9 T
[yg
anticipated revenue 预期收入 . N&QW
`
anti-inflation measure 反通货膨胀措施 w2'
3S#nZ
anti-inflationary stance 反通货膨胀立场 H&9 wS
G`
apparent deficit 表面赤字 aK-N
}
T
apparent financial solvency 表面偿债能力 IG>>j}
apparent partner 表面合伙人 HaS[.&\S0
application for personal assessment 个人入息课税申请书 %$^$'6\77
application of fund 资金应用 fq{I $syY
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 oUCVd}wH
appointed actuary 委任精算师 RBPYG u'6B
appointed auditor 委任核数师；委任审计师 7
@3M]5:3g
appointed trustee 委任的受托人 31H|?cg<
appointer 委任人 E|\3f(
aF
apportioned pro rata 按比例分摊 JW2W>6Dgv[
apportionment 分配；分摊 *SWv *s D
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Y*"<@?n8?x
apportionment formula 分摊方程式 gr[D!D >
apportionment of estate duty 遗产税的分摊 Y/#:) (&@
appraisal 估价；评估 < x ^IwS
appreciable growth 可观增长 EccFx7h
appreciable impact 显着影响 m79 m{!q$-
appreciable increase 可观增长 /\Jc:v#Q
appreciation 增值；升值 8}]l9"q(
appreciation against other currencies 相对其他货币升值 +ESX.Vel
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *pmoLiuB>
appreciation tax 增值税 bXk:~LE
appropriation 拨款；拨用；拨付 WReYF+Uen
appropriation account 拨款帐目 Q^\{Zg)p
Appropriation Bill 拨款法案 m21QN9(i%
appropriation-in-aid system 补助拨款办法 !Mm+bWn=mB
approved assets 核准资产 uV/)Gb*j
approved basket stock 认可一篮子证券 /%c+
eL}l
approved budget 核准预算 "bL P3
approved charitable donation 认可慈善捐款 5B_-nYJDt
approved charitable institution 认可慈善机构 \z<ws&z3`$
approved currency 核准货币；认可货币 hn*}5!^
approved estimates 核准预算 AN50P!FZW
approved estimates of expenditure 核准开支预算 \3,$YlG
approved overseas insurer 核准海外保险人 /2=_B4E2
approved overseas trust company 核准海外信托公司 Ov F8&*A
approved pooled investment fund 核准汇集投资基金 0q-0zXlSL
approved provident fund scheme 认可公积金计划 O(b" F?
w
approved provision 核准拨款 q=(M!9cE
approved redeemable share 核准可赎回股份 "'Q$.sR
approved regional stock 认可地区性证券 ` <.
7?
approved retirement scheme 认可退休金计划 ]=O{7#
approved subordinated loan 核准附属贷款 r! cNc
arbitrage 套戥；套汇；套利 ;))[P_$zB
arbitrageur 套戥者；套汇者 ? Yynd
arbitrary amount 临时款项 e/g<<f -
arrangement 措施；安排；协定 .N'%hh
arrears 欠款 k
2
mkOb
arrears of pay 欠付薪酬 n3-GnVC][
arrears of revenue 逾期未收税款；逾期未收的帐项 ZdJVs/33Vn
articles of association 组织章程；组织细则；组织章程细则 ljaAB+
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >"2\D|-/
ascertainment of profit 确定利润 TPN:cA6[c
"Asia Clear" “亚洲结算系统”
