allotment 分配；配股 p[D,.0SuC
allotment notice 股份配售通知；配股通知 < &}N[
allotment of shares 股份分配 qWI8 >my11
allowable 可获宽免；免税的 r5uX?^mJ0
allowable business loss 可扣除的营业亏损 4I;$a;R!
allowable expenses 可扣税的支出 Qr[" .>+
allowance 免税额；津贴；备抵；准备金 6+yA4pRSd
allowance for debts 债项的免税额
C0j`H(
allowance for depreciation by wear and tear 耗损折旧免税额 wUmcA~3D
allowance for funeral expenses 殡殓费的免税额 n*N`].r#{=
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 f _ > lz
allowance for repairs and outgoings 修葺及支出方面的免税额 D}bCMN <
allowance to debtor 给债务人的津贴 8' +I8J0l
alteration of capital 资本更改 6$p6dmV|
alternate trustee 候补受托人 O4,? C)
amalgamation 合并 c nV2}U/\
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (APGz,^9#
ambit of charges 征税范围；收费范围 Y!_e ,]GW
amended valuation 经修订的估值 E)( Rhvij
American Commodities Exchange 美国商品交易所 k)S'@>n{u
American Express Bank Limited 美国运通银行 A,%NdM;t=5
American Stock Exchange 美国证券交易所 ngH_p >
amortization 摊销 !ziO1U
amount due from banks 存放银行同业的款项 ~
6Hi"w
amount due from banks abroad 存放海外银行同业的款项 _U%2J4T2
amount due from holding companies 控股公司欠款 UjS ,<>fm
amount due from local banks 存放本港银行同业的款项 ~a. ei^r
amount due to banks 银行同业的存款 O@,9a~Ghd
amount due to banks abroad 海外银行同业的存款 e>$E67h<~
amount due to holding companies 控股公司存款 e}W|wJ):j@
amount due to local banks 本港银行同业的存款 /1LQx>1d
amount due to outport banks 外埠银行同业的存款 Bfr$&?j#
amount for note issue 发行纸币的款额 oF(|NS^
amount of bond 担保契据的款额 E% \Ohs7
amount of consideration 代价款额 6zW3!_tz
amount of contribution 供款数额 0%]F&|
amount of indebtedness 负债款额 b`DPf@p^kc
amount of principal of the loan 贷款本金额 v,,Dz8!Ty
amount of rates chargeable 应征差饷数额 EY[J;H_b
amount of share capital 股本额 7bx!A+, t
amount of sums assured 承保款额 X h"8uJD
amount of variation 变动幅度 [xg& `x9,.
amount of vote 拨款数额 J, vEZT<Mt
amount payable 应付款额 :%"$8o*0W
amount receivable 应收款额 3 3b 3v\N
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?-9It| R
analysis 分析 @# &y
ancillary risk 附属风险 p ^Dm w0y
annual account 周年帐目；周年帐目报表；年度决算；年结 dO\irv)
annual accounting date 年结日期 x<[W9Z'~?9
annual allowance 每年免税额；年积金；年度津贴；年津 i 9w k)
annual balance 年度余额 x)^t5"F
annual disposable income 每年可动用收入 Y'2 |G Jc2
annual estimates 周年预算 Y @[Dy
annual fee 年费 +(J{~A~
annual general meeting 周年大会 G,h=5y9_J
annual growth rate 年增率；每年增长率 tD\%SiTg=b
annual long-term supplement 长期个案每年补助金 [78^:q-/0
annual pensionable emolument 可供计算退休金的年薪 eEMU,zCl
annual report 年报 B&c*KaK;~
Annual Report on the Consumer Price Index 《消费物价指数年报》 >TZyax< :
annual return 周年报表；周年申报表；每年报税表格 t5jZ8&M5]
Annual Return Rules 《周年报表规则》 W\J wEb9Y
annual review of consumer prices 每年消费物价回顾 X\'+);Z
annual roll-forward basis 逐年延展方式 o-%DL*^5
annual salary 年薪 YVB\9{H?
annual statement 年度报表；年度决算表 @If ^5s;z
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 rP 7f~"L
annuitant 年金受益人 k\wI^D
annuity 年金 XKepk? E
annuity contract 年金合约 z\ ?cazQ
annuity on human life 人寿年金 u P veAK}h
antecedent debt 先前的债项 0'4V *Y
ante-dated cheque 倒填日期支票 eNw9"
X}g
anticipated expenditure 预期开支 \dw*yZ^
anticipated net profit 预期纯利 ~V<imF
anticipated revenue 预期收入 x6={)tj
anti-inflation measure 反通货膨胀措施 .l(t\BfE~
anti-inflationary stance 反通货膨胀立场 ZF6?N?t}h8
apparent deficit 表面赤字 o$+"{3svw?
apparent financial solvency 表面偿债能力 0NMekVi
apparent partner 表面合伙人 or{X{_X7
application for personal assessment 个人入息课税申请书 Y1Qg|U o
application of fund 资金应用 DKxzk~sOM
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 vTY+J$N__
appointed actuary 委任精算师 E||[(l, b
appointed auditor 委任核数师；委任审计师 W_ hckq.
appointed trustee 委任的受托人 (R)( %I1Oz
appointer 委任人 }D>nXh
O&
apportioned pro rata 按比例分摊 {(MC]]'?
apportionment 分配；分摊 m?Qr)F_M
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 OfSHZ;,
apportionment formula 分摊方程式 iI(7{$y
apportionment of estate duty 遗产税的分摊 uNSbAw3
appraisal 估价；评估 _mJnhT3
appreciable growth 可观增长 5??\[C^"}
appreciable impact 显着影响 0kdPr:B Q0
appreciable increase 可观增长 qFD#D_O 6
appreciation 增值；升值 kLw07&H
appreciation against other currencies 相对其他货币升值 io{uN/!X_J
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ) ]x/3J@
appreciation tax 增值税 *.]M1
appropriation 拨款；拨用；拨付 _H+|Ic
appropriation account 拨款帐目 }+1Y>W7q
Appropriation Bill 拨款法案 EgT2
a
appropriation-in-aid system 补助拨款办法 SsE8;IGH
approved assets 核准资产 |n
Fg"W
approved basket stock 认可一篮子证券 S
uU_psF
approved budget 核准预算 bEJz>oyW"
approved charitable donation 认可慈善捐款 *>a+`|[1*
approved charitable institution 认可慈善机构 M{ mdh\
approved currency 核准货币；认可货币 @GpM 4>:
approved estimates 核准预算 :"4Pr /}rT
approved estimates of expenditure 核准开支预算 |*+f N8
approved overseas insurer 核准海外保险人 _z$l g]q
approved overseas trust company 核准海外信托公司 ,# FK3; U
approved pooled investment fund 核准汇集投资基金 XH?} 0D(
approved provident fund scheme 认可公积金计划 ]'2;6%. 4
approved provision 核准拨款 } I1SC7gY
approved redeemable share 核准可赎回股份 t<|S7
EqIL
approved regional stock 认可地区性证券 !F_BLHig
approved retirement scheme 认可退休金计划 _*I@ J/
approved subordinated loan 核准附属贷款
z"@yE*6
arbitrage 套戥；套汇；套利 $\
0d9^)&
arbitrageur 套戥者；套汇者 {{WA=\N8C
arbitrary amount 临时款项 (\UA+3$4
arrangement 措施；安排；协定 K2u $1OKv
arrears 欠款 nf7l}^/UE
arrears of pay 欠付薪酬 u ::2 c
arrears of revenue 逾期未收税款；逾期未收的帐项 F( w
articles of association 组织章程；组织细则；组织章程细则 Xo{| m[,
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ;%j1'VI
ascertainment of profit 确定利润 f;u<r? >Z
"Asia Clear" “亚洲结算系统”
