allotment 分配；配股 |AW[4Yn>
allotment notice 股份配售通知；配股通知 :bFmw dX
allotment of shares 股份分配 hgX@?WWR
allowable 可获宽免；免税的 (X@JlAfB
allowable business loss 可扣除的营业亏损 C] q Y
allowable expenses 可扣税的支出 =xWZJ:UnU
allowance 免税额；津贴；备抵；准备金 f@T/^|`mh
allowance for debts 债项的免税额 ?N<* ATC L
allowance for depreciation by wear and tear 耗损折旧免税额 oJbD|m
allowance for funeral expenses 殡殓费的免税额 MbC7`Sp&i
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 n;)!N
allowance for repairs and outgoings 修葺及支出方面的免税额 <ZxxlJS)6
allowance to debtor 给债务人的津贴 ^[Cpu_]D
alteration of capital 资本更改 K?,eIZ{.S
alternate trustee 候补受托人 h.ojj$f
,
amalgamation 合并 }:7'C. ."
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8i=J(5=
ambit of charges 征税范围；收费范围 \,i9 m9;y
amended valuation 经修订的估值 wGD".CS0
American Commodities Exchange 美国商品交易所 T~7i:<E^
American Express Bank Limited 美国运通银行 s\, F 6c
American Stock Exchange 美国证券交易所 )uiYu3 I
amortization 摊销 '+N!3r{G
amount due from banks 存放银行同业的款项 |X k'd@<
amount due from banks abroad 存放海外银行同业的款项 ,J"6(nk
amount due from holding companies 控股公司欠款 oE[wOq +
amount due from local banks 存放本港银行同业的款项 W# E` h
amount due to banks 银行同业的存款 d76k1 -m\o
amount due to banks abroad 海外银行同业的存款 O7 % <(
amount due to holding companies 控股公司存款 I4:4)V?
amount due to local banks 本港银行同业的存款 YwyP+S r\
amount due to outport banks 外埠银行同业的存款 b[< r+e8
amount for note issue 发行纸币的款额 E1usxF)
amount of bond 担保契据的款额 }&Un8Rg"h
amount of consideration 代价款额 OF&{mJH"g'
amount of contribution 供款数额
i-w^pv'
amount of indebtedness 负债款额 :#1{c^i%3
amount of principal of the loan 贷款本金额 lfp[(Ph)9
amount of rates chargeable 应征差饷数额 orY
E &
amount of share capital 股本额 ] /hF!eO
amount of sums assured 承保款额 qZACX.Hw
amount of variation 变动幅度 :0x,%V74_!
amount of vote 拨款数额 O|=5+X
amount payable 应付款额 S.1\e"MfI
amount receivable 应收款额 Ppi/`X
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 D*BZp0x
analysis 分析 B :#5U85m
ancillary risk 附属风险 zgRZgVj
annual account 周年帐目；周年帐目报表；年度决算；年结 v=e`e68U~
annual accounting date 年结日期 M3 ihtY
annual allowance 每年免税额；年积金；年度津贴；年津 A5cx !h
annual balance 年度余额 6&_" dg"
annual disposable income 每年可动用收入 _jg&}HM
annual estimates 周年预算 VI7f}
annual fee 年费 Z&9MtpC+N3
annual general meeting 周年大会 8}z]B^?Fy
annual growth rate 年增率；每年增长率 ZDuP|" ^
annual long-term supplement 长期个案每年补助金 $51M' Qu
annual pensionable emolument 可供计算退休金的年薪 `!WtKqr%B
annual report 年报 <" F\&M`G
Annual Report on the Consumer Price Index 《消费物价指数年报》 a,g3 /
annual return 周年报表；周年申报表；每年报税表格 cO/%;HEV
Annual Return Rules 《周年报表规则》 "}
=RPc%9
annual review of consumer prices 每年消费物价回顾 V}gP'f07zy
annual roll-forward basis 逐年延展方式 &< hDl<E
annual salary 年薪 JLo'=(
annual statement 年度报表；年度决算表 IlQNo 1
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 "~ - H]9
annuitant 年金受益人 e59P6/z
annuity 年金 };; \&#
annuity contract 年金合约 " !43,!<
annuity on human life 人寿年金 :j_OO5b!
antecedent debt 先前的债项 W eyH;P=
ante-dated cheque 倒填日期支票 X,-QxV=lc)
anticipated expenditure 预期开支 ML@-@BaN
anticipated net profit 预期纯利 V@krw" vW
anticipated revenue 预期收入 ETU.v*HT]
anti-inflation measure 反通货膨胀措施 > SRUC
anti-inflationary stance 反通货膨胀立场 r*?rwtFtg
apparent deficit 表面赤字 J |4q9$
apparent financial solvency 表面偿债能力 GP=i6I6C
apparent partner 表面合伙人 S c!]M 5
application for personal assessment 个人入息课税申请书 ?^y%UIzf
application of fund 资金应用 qZw4"&,j$
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 4Uz1~AuNxb
appointed actuary 委任精算师 b^
wWg
appointed auditor 委任核数师；委任审计师 /I Ql
appointed trustee 委任的受托人 Ip c2Qsa
appointer 委任人 j 7 r! N^
apportioned pro rata 按比例分摊 a (Q4*XH4
apportionment 分配；分摊 YbCqZqk
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5A| 4
apportionment formula 分摊方程式 4cZig\mE;
apportionment of estate duty 遗产税的分摊 ~{69&T}9
appraisal 估价；评估 x1 H?e 8
appreciable growth 可观增长 P$l-p'U-
appreciable impact 显着影响 ~9#x/EG/
appreciable increase 可观增长 [f`^+, U
appreciation 增值；升值 @L?X}'0xI4
appreciation against other currencies 相对其他货币升值 (EZ34,k'S
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 m
,B,dqT
appreciation tax 增值税 V[E7 mhqy
appropriation 拨款；拨用；拨付 gFO |)I N
appropriation account 拨款帐目 -anLp8G*
Appropriation Bill 拨款法案 <eWGvIEP[
appropriation-in-aid system 补助拨款办法 Xx
l>,QUA
approved assets 核准资产 z3F ^OU
approved basket stock 认可一篮子证券 $E=t
6WvA
approved budget 核准预算 *qx<bY@F
approved charitable donation 认可慈善捐款 WY=RJe2
approved charitable institution 认可慈善机构 r]! <iw
approved currency 核准货币；认可货币 +a'QHtg
approved estimates 核准预算 .-kq t^Gc
approved estimates of expenditure 核准开支预算 $ #Mew:J
approved overseas insurer 核准海外保险人 mX@Un9k
approved overseas trust company 核准海外信托公司 Zmx[u_NG
approved pooled investment fund 核准汇集投资基金 q \ihye
approved provident fund scheme 认可公积金计划 Y-8qAF?SJ]
approved provision 核准拨款 44s
K2
approved redeemable share 核准可赎回股份 wLa^pI4p ^
approved regional stock 认可地区性证券 w8~J5XS
approved retirement scheme 认可退休金计划 L,@O OBD
approved subordinated loan 核准附属贷款 M~& |-Hm
arbitrage 套戥；套汇；套利 5fh@nR
arbitrageur 套戥者；套汇者 8mjP
2
arbitrary amount 临时款项 {?a9>g-BW
arrangement 措施；安排；协定 p(2j7W -/
arrears 欠款 .3;bUJ1
arrears of pay 欠付薪酬 $}[Tj0+:
arrears of revenue 逾期未收税款；逾期未收的帐项 U3ygFW%
articles of association 组织章程；组织细则；组织章程细则 , N : 'Z
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^ia eY
jI
ascertainment of profit 确定利润 jgiP2k[Xom
"Asia Clear" “亚洲结算系统”
