allotment 分配；配股 2s ,8R
allotment notice 股份配售通知；配股通知 /'DwfX
allotment of shares 股份分配 -\$`i c$"1
allowable 可获宽免；免税的 4N? v
allowable business loss 可扣除的营业亏损 kUHE\L.Y]
allowable expenses 可扣税的支出 Lm)\Z P+W
allowance 免税额；津贴；备抵；准备金 yl]FP@N(
allowance for debts 债项的免税额 ?[)S 7\rP
allowance for depreciation by wear and tear 耗损折旧免税额 {==pZpyyh
allowance for funeral expenses 殡殓费的免税额 "E!mva*NU
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Tp%(I"H'_;
allowance for repairs and outgoings 修葺及支出方面的免税额 = H]F`[B=
allowance to debtor 给债务人的津贴
:S
% lv
alteration of capital 资本更改 1 qdZ c_x
alternate trustee 候补受托人 D #2yIec
amalgamation 合并 \&xl{64
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 PFSLyV*
ambit of charges 征税范围；收费范围 i k1tidw
amended valuation 经修订的估值 /L=(^k=a.;
American Commodities Exchange 美国商品交易所 (il0M=M
American Express Bank Limited 美国运通银行 *tQk;'/A]
American Stock Exchange 美国证券交易所 p
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amortization 摊销 E;\M1(\u
amount due from banks 存放银行同业的款项 l3i,K^Y L
amount due from banks abroad 存放海外银行同业的款项 _uxPx 21g}
amount due from holding companies 控股公司欠款 "AueLl)
amount due from local banks 存放本港银行同业的款项 .q`{Dgc~
amount due to banks 银行同业的存款 ,lN5,zI=S
amount due to banks abroad 海外银行同业的存款 A]`:VC=IU
amount due to holding companies 控股公司存款 DtCEm(b0
amount due to local banks 本港银行同业的存款 pNaiXu3
amount due to outport banks 外埠银行同业的存款 IfdI|ya
amount for note issue 发行纸币的款额 >O`l8tM
amount of bond 担保契据的款额 PK6iY7Qp)
amount of consideration 代价款额 *U7 %|wd
amount of contribution 供款数额 KpZ:Nh$
amount of indebtedness 负债款额 B;zt#H4
amount of principal of the loan 贷款本金额 Gy29MUF
amount of rates chargeable 应征差饷数额 4 2) mM#
amount of share capital 股本额 Xh3;
amount of sums assured 承保款额 !F4;_A`X
amount of variation 变动幅度 |cbd6e{!
amount of vote 拨款数额 oh8L`=>&a
amount payable 应付款额 O mMX$YID
amount receivable 应收款额 pgc3j
P!
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Ws[D{d S/
analysis 分析 &]p }+{ (>
ancillary risk 附属风险 ~4 #B'Gy[
annual account 周年帐目；周年帐目报表；年度决算；年结 mNmUUj9z
annual accounting date 年结日期 7v~ j=Z>
annual allowance 每年免税额；年积金；年度津贴；年津 lP<I|O=z
annual balance 年度余额 1 TJ0D_,
annual disposable income 每年可动用收入 `x 8B n"
annual estimates 周年预算 G$WOzY (
annual fee 年费 9 t:]
annual general meeting 周年大会 L&2u[ ml
annual growth rate 年增率；每年增长率 $n=lsDnhQ
annual long-term supplement 长期个案每年补助金 5>0.NiXGf'
annual pensionable emolument 可供计算退休金的年薪 eQN .sl5
annual report 年报 + Ghi} v
Annual Report on the Consumer Price Index 《消费物价指数年报》 /MTf0^9
annual return 周年报表；周年申报表；每年报税表格 | hzT;
Annual Return Rules 《周年报表规则》 D@54QJ<
annual review of consumer prices 每年消费物价回顾 |H)cu Z
annual roll-forward basis 逐年延展方式 L K7Xw3
annual salary 年薪 }6m
?d!m
annual statement 年度报表；年度决算表 C 0C0GqN,
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 b[^{)$(
annuitant 年金受益人 ROAI9sW0
annuity 年金 }p3
b#fAr
annuity contract 年金合约 I<\
'%
annuity on human life 人寿年金 [I+9dSM1t
antecedent debt 先前的债项 O pg#*w%-
ante-dated cheque 倒填日期支票 mf$j03tu
anticipated expenditure 预期开支 +++pI.>(*Q
anticipated net profit 预期纯利 6qp5Xt+
anticipated revenue 预期收入 [Eq<":)
anti-inflation measure 反通货膨胀措施 QJ X/7RA
anti-inflationary stance 反通货膨胀立场 QTJu7^ O9
apparent deficit 表面赤字 }0/a\
apparent financial solvency 表面偿债能力 JSVeU54T^<
apparent partner 表面合伙人 F9o6 V|v
application for personal assessment 个人入息课税申请书 ~ 9M!)\~
application of fund 资金应用 {[#(w75R{
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Q+[ .Y&
appointed actuary 委任精算师 wT_^'i*@I
appointed auditor 委任核数师；委任审计师 :hqZPajE
appointed trustee 委任的受托人 e1(h</M U2
appointer 委任人 +oy*Kxs7
apportioned pro rata 按比例分摊 :{ }_|]>K
apportionment 分配；分摊 bH9Le
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 HkjEiU
apportionment formula 分摊方程式 '1+.t$"/tU
apportionment of estate duty 遗产税的分摊
nB@UKX
appraisal 估价；评估 !k&)EWP?
appreciable growth 可观增长 F'W>
8
appreciable impact 显着影响 LJuW
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appreciable increase 可观增长 fEqC] *s
appreciation 增值；升值
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appreciation against other currencies 相对其他货币升值 &d^=s iL
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?S`>> ^
appreciation tax 增值税 \HSicV#i
appropriation 拨款；拨用；拨付 Ol+Kp!oc Y
appropriation account 拨款帐目 y?:dE.5p|
Appropriation Bill 拨款法案 @ 6MA X"
appropriation-in-aid system 补助拨款办法 /&s}<BMHU
approved assets 核准资产 ,)#.a%EKA
approved basket stock 认可一篮子证券 -Zy)5NB-tZ
approved budget 核准预算 Jq1 n0O
approved charitable donation 认可慈善捐款 @EZ>f5IO+
approved charitable institution 认可慈善机构 d<T%`:s<
approved currency 核准货币；认可货币 `i Yc<N`
approved estimates 核准预算 \+B?}P8N*l
approved estimates of expenditure 核准开支预算 *o4%ul\3Y|
approved overseas insurer 核准海外保险人 h_ ZX/k
approved overseas trust company 核准海外信托公司 r
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approved pooled investment fund 核准汇集投资基金 i Ci>zJ
approved provident fund scheme 认可公积金计划 ~[
18q+,
approved provision 核准拨款 esq<xuZM4
approved redeemable share 核准可赎回股份 >4)g4 ~'n!
approved regional stock 认可地区性证券 %$n02"@
approved retirement scheme 认可退休金计划 '`o[+.
approved subordinated loan 核准附属贷款 WYO\'W
arbitrage 套戥；套汇；套利 5 si}i'in
arbitrageur 套戥者；套汇者 zO.6W
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arbitrary amount 临时款项 e
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3-t/=
arrangement 措施；安排；协定 [thboP.?
arrears 欠款
azGn P3_
arrears of pay 欠付薪酬 *x,HnHT
arrears of revenue 逾期未收税款；逾期未收的帐项 kK?zVH-!
articles of association 组织章程；组织细则；组织章程细则 [j0w \{
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^ KO zCLC
ascertainment of profit 确定利润 ]P3 [.$z
"Asia Clear" “亚洲结算系统”
