allotment 分配；配股 G5K_e:i
allotment notice 股份配售通知；配股通知 %%-hax.x0X
allotment of shares 股份分配 Aqp$JM
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allowable 可获宽免；免税的 Z6Kw'3
allowable business loss 可扣除的营业亏损 ImnN&[Cu
allowable expenses 可扣税的支出 +2WvGRC
allowance 免税额；津贴；备抵；准备金 RXZ}aX[h
allowance for debts 债项的免税额 LEJ8 .z6$
allowance for depreciation by wear and tear 耗损折旧免税额 V/; /
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allowance for funeral expenses 殡殓费的免税额 } eL*gy
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 xdqiogu e
allowance for repairs and outgoings 修葺及支出方面的免税额 Fy!-1N9|l
allowance to debtor 给债务人的津贴 'c")]{
alteration of capital 资本更改 $& >z`bAS>
alternate trustee 候补受托人 !~Am1\02
amalgamation 合并 qDzd_E@aR
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 vi : IO
ambit of charges 征税范围；收费范围 \KpSYX1
amended valuation 经修订的估值 =5PN H 2
American Commodities Exchange 美国商品交易所 )X
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American Express Bank Limited 美国运通银行 Pn;Tg7oz
American Stock Exchange 美国证券交易所 ;K+'J0
amortization 摊销 2:>|zmh_
amount due from banks 存放银行同业的款项 ,m^@S
amount due from banks abroad 存放海外银行同业的款项 9N ?BWv }
amount due from holding companies 控股公司欠款 P{{pp<tX*&
amount due from local banks 存放本港银行同业的款项
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amount due to banks 银行同业的存款 F N)vFQ#J
amount due to banks abroad 海外银行同业的存款 B
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amount due to holding companies 控股公司存款 k&kx%skz
amount due to local banks 本港银行同业的存款 6,D )o/_
amount due to outport banks 外埠银行同业的存款 R"0fZENTG
amount for note issue 发行纸币的款额 uBPxMwohR
amount of bond 担保契据的款额 :Jz@` s1n
amount of consideration 代价款额 ls<7Qe"a
amount of contribution 供款数额 -5_[m@ Vr
amount of indebtedness 负债款额 1E]|>)$
amount of principal of the loan 贷款本金额 w
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amount of rates chargeable 应征差饷数额 .^Z^L F
amount of share capital 股本额 8,(FJ7OCT,
amount of sums assured 承保款额 p%_m!
amount of variation 变动幅度 >We:g Kxr
amount of vote 拨款数额 Gxj3/&]^Y
amount payable 应付款额 e b uR-9
amount receivable 应收款额 Gl+Ql?|
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <o\2-fWvY
analysis 分析 qq)Dh'5*e,
ancillary risk 附属风险 m3La;%aA0
annual account 周年帐目；周年帐目报表；年度决算；年结 DV,rh83.ip
annual accounting date 年结日期 &$!'Cw`,
annual allowance 每年免税额；年积金；年度津贴；年津 h.`U)6*?&N
annual balance 年度余额 %kcyE<c
annual disposable income 每年可动用收入 v@8 =u4
annual estimates 周年预算 lQ nl6j
annual fee 年费 b)5z'zQu
annual general meeting 周年大会
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annual growth rate 年增率；每年增长率 2L'vB1 `
annual long-term supplement 长期个案每年补助金 ?2#v`Z=L;
annual pensionable emolument 可供计算退休金的年薪 ~;pv &s5}
annual report 年报 2`-y zm
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^Y pA@`n
annual return 周年报表；周年申报表；每年报税表格 NvZ )zE
Annual Return Rules 《周年报表规则》 G O=&
annual review of consumer prices 每年消费物价回顾 PhS`, I^Z
annual roll-forward basis 逐年延展方式 ?&H1C4
annual salary 年薪 r dc} e"v
annual statement 年度报表；年度决算表 P [.B K
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 T2nbU6 H
annuitant 年金受益人 0S {dnp
annuity 年金 KvFGwq"X
annuity contract 年金合约 |Bv?!
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annuity on human life 人寿年金 ~ }c`r 4
antecedent debt 先前的债项 1
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ante-dated cheque 倒填日期支票 f-V8/
anticipated expenditure 预期开支 w_gPX0N}3n
anticipated net profit 预期纯利
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anticipated revenue 预期收入 tPT\uD #t
anti-inflation measure 反通货膨胀措施 =s2dD3Fr|
anti-inflationary stance 反通货膨胀立场 ?H c~ 3
apparent deficit 表面赤字 B" -gK20vY
apparent financial solvency 表面偿债能力 31w9$H N
apparent partner 表面合伙人 ]m#.MZe
application for personal assessment 个人入息课税申请书 nbnbG0r:
application of fund 资金应用 jf&LSK;2
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 =ZsM[wd
appointed actuary 委任精算师 WhO;4-q)2
appointed auditor 委任核数师；委任审计师 {|}tp<:2
appointed trustee 委任的受托人 JY\8^}'9
appointer 委任人 M NE{mV(
apportioned pro rata 按比例分摊 {\OIowa
apportionment 分配；分摊 5aF03+ko
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Q 9lw~"
apportionment formula 分摊方程式 5$r`e+Nf'
apportionment of estate duty 遗产税的分摊 =sqh PS<>
appraisal 估价；评估 YU89m7cc'
appreciable growth 可观增长 o@ ?3i+%}8
appreciable impact 显着影响 ?G5
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appreciable increase 可观增长 )\:cL GM
appreciation 增值；升值 <&7KcvBn"4
appreciation against other currencies 相对其他货币升值 y\'t{>U/
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _)J;PbK~
appreciation tax 增值税 2V} tDN7c
appropriation 拨款；拨用；拨付 #?xhfSgr
appropriation account 拨款帐目
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Appropriation Bill 拨款法案 Lx-ofN\
appropriation-in-aid system 补助拨款办法 C+r<DC3
approved assets 核准资产 *t;'I -1w^
approved basket stock 认可一篮子证券 ;79X# hI
approved budget 核准预算 RVFQ!0
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approved charitable donation 认可慈善捐款 Bi"7FF(z
approved charitable institution 认可慈善机构 _P!J0
approved currency 核准货币；认可货币 U!:Q|':=h
approved estimates 核准预算 [)}F4Jsz%
approved estimates of expenditure 核准开支预算 u,:GJU
approved overseas insurer 核准海外保险人 8>Xyz`$kH
approved overseas trust company 核准海外信托公司 h1.]Nl
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approved pooled investment fund 核准汇集投资基金 Le9^,B@Pb
approved provident fund scheme 认可公积金计划
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approved provision 核准拨款 VGoD2,(b^
approved redeemable share 核准可赎回股份 +OFq=M
approved regional stock 认可地区性证券 .*u, ! 1u
approved retirement scheme 认可退休金计划 )%q]?@kB
approved subordinated loan 核准附属贷款 n'D1s:W^B
arbitrage 套戥；套汇；套利 >9{Gdq[gyr
arbitrageur 套戥者；套汇者 p =U*4[9k
arbitrary amount 临时款项 od{b]HvgS
arrangement 措施；安排；协定 _ x&Y'X|
arrears 欠款 5;+OpB
arrears of pay 欠付薪酬 a3i4e
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arrears of revenue 逾期未收税款；逾期未收的帐项 >Vr+ \c
articles of association 组织章程；组织细则；组织章程细则 B $aA=+<S
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]KfjZ!Qh
ascertainment of profit 确定利润 /dpEL9K
"Asia Clear" “亚洲结算系统”
