allotment 分配；配股 r;`6ML[5Vx
allotment notice 股份配售通知；配股通知 @[0zZX2EE
allotment of shares 股份分配 @
8yV 15!
allowable 可获宽免；免税的 }2Y:#{m
allowable business loss 可扣除的营业亏损 i,R<`K0
allowable expenses 可扣税的支出 I_mnXd;n
allowance 免税额；津贴；备抵；准备金 ylF%6!V}4V
allowance for debts 债项的免税额 4,m
aA
allowance for depreciation by wear and tear 耗损折旧免税额 8 \m_.e
allowance for funeral expenses 殡殓费的免税额 5qkG~ YO-
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 &B
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allowance for repairs and outgoings 修葺及支出方面的免税额
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allowance to debtor 给债务人的津贴 k%V#{t.
alteration of capital 资本更改 75 ~>[JM
alternate trustee 候补受托人 1 dT1Dc Z
amalgamation 合并 f&glY`s#
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 dxkq*
ambit of charges 征税范围；收费范围 7/lXy3B4
amended valuation 经修订的估值 'qS&7
W(
American Commodities Exchange 美国商品交易所 nwh7 DU i
American Express Bank Limited 美国运通银行 w66iLQ\@
American Stock Exchange 美国证券交易所 d zMlfJp
amortization 摊销 B1>aR 7dsf
amount due from banks 存放银行同业的款项 q3 \
YL?
amount due from banks abroad 存放海外银行同业的款项 Z@fMU2e=Z
amount due from holding companies 控股公司欠款 EnXNTat})
amount due from local banks 存放本港银行同业的款项 T] \_[e
:'
amount due to banks 银行同业的存款 l5
ww-#6Z
amount due to banks abroad 海外银行同业的存款 <A +VS
amount due to holding companies 控股公司存款 ^>02,X
mk
amount due to local banks 本港银行同业的存款 PSz|
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c
amount due to outport banks 外埠银行同业的存款 P.WEu<$
amount for note issue 发行纸币的款额 8^CdE*a
amount of bond 担保契据的款额 "ewSh<t
amount of consideration 代价款额 b: UTq
7^
amount of contribution 供款数额 ftB-g
ItV
amount of indebtedness 负债款额 y@"6Dt|
amount of principal of the loan 贷款本金额 ( /{Wu:e
amount of rates chargeable 应征差饷数额 bD[W`yW0
amount of share capital 股本额 M<oIo 036
amount of sums assured 承保款额 Md_S};!QN6
amount of variation 变动幅度 uh'{+E;=
amount of vote 拨款数额 K^j7T[pR
amount payable 应付款额 X(Gp3lG
amount receivable 应收款额 Dbt"}#uit;
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Jhdo#}Ub
analysis 分析 f
QSP]?
ancillary risk 附属风险 +jQHf -l
annual account 周年帐目；周年帐目报表；年度决算；年结 2m j? &p?
annual accounting date 年结日期 ne n(
annual allowance 每年免税额；年积金；年度津贴；年津 `R@1 Sc<*|
annual balance 年度余额 z+IBy+
annual disposable income 每年可动用收入 M:6Yy@#T.
annual estimates 周年预算 K*^3FO}JG
annual fee 年费 <7-:flQz~
annual general meeting 周年大会 (Tt\6-
annual growth rate 年增率；每年增长率 2fIHFo\8
annual long-term supplement 长期个案每年补助金 +VxzWNs*JP
annual pensionable emolument 可供计算退休金的年薪 D4nYyj1O3
annual report 年报 ]t$wK
Annual Report on the Consumer Price Index 《消费物价指数年报》 SPfz/ q{
annual return 周年报表；周年申报表；每年报税表格 *Ii_d pJ
Annual Return Rules 《周年报表规则》 jd]Om
r!
annual review of consumer prices 每年消费物价回顾 J:g4ES-/
annual roll-forward basis 逐年延展方式 r'!L}^n
annual salary 年薪 wq$+m (
annual statement 年度报表；年度决算表 jroR 2*
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 Aw#@}TGT
annuitant 年金受益人 @I _!q*
annuity 年金 4 #?Sxs
annuity contract 年金合约 BN??3F8C
annuity on human life 人寿年金 LbCcOkL/@@
antecedent debt 先前的债项
XdS&s}J[I
ante-dated cheque 倒填日期支票 f@Oi$9CZn
anticipated expenditure 预期开支 ~jcdnm]
anticipated net profit 预期纯利 (55k70>i3
anticipated revenue 预期收入 )Iu0MN&
anti-inflation measure 反通货膨胀措施 BM aw]D
anti-inflationary stance 反通货膨胀立场 "m2g"x a\7
apparent deficit 表面赤字 .d
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apparent financial solvency 表面偿债能力 yR?S]
apparent partner 表面合伙人 5dwC~vn}c
application for personal assessment 个人入息课税申请书 'x/pV5[hQ
application of fund 资金应用 cV8Bl="gqe
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 R^u 1(SF
appointed actuary 委任精算师 C8dC_9
appointed auditor 委任核数师；委任审计师 F FC"rG
appointed trustee 委任的受托人 JK.<(=y\
appointer 委任人 {v3?.a$ u
apportioned pro rata 按比例分摊 #R^^XG`1
apportionment 分配；分摊 3i\<#{
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 n:dnBwY
apportionment formula 分摊方程式 +UvT;"
apportionment of estate duty 遗产税的分摊
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appraisal 估价；评估 :{7gZ+*
appreciable growth 可观增长 jimWLF5Q5"
appreciable impact 显着影响 3 UXaA;
appreciable increase 可观增长 Ht`kmk;I)
appreciation 增值；升值 a ][t#`
appreciation against other currencies 相对其他货币升值 V .\12P
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^&[Z@*A8#
appreciation tax 增值税 .|?UqZ(,
appropriation 拨款；拨用；拨付 * I)F 5M
appropriation account 拨款帐目 <PMQ$s>KK
Appropriation Bill 拨款法案 J_-K"T|f
appropriation-in-aid system 补助拨款办法 qnO>F^itF
approved assets 核准资产 I= '6>+P
approved basket stock 认可一篮子证券 uv#."_Va
approved budget 核准预算 @O]v.<8
approved charitable donation 认可慈善捐款 czG]rl\1
approved charitable institution 认可慈善机构 .I
h'&
approved currency 核准货币；认可货币 O
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approved estimates 核准预算 1@ }s:
approved estimates of expenditure 核准开支预算 -d+o\qp"#
approved overseas insurer 核准海外保险人 /TEE<\"
approved overseas trust company 核准海外信托公司 q0sdL86
approved pooled investment fund 核准汇集投资基金 UiE 1TD{
approved provident fund scheme 认可公积金计划 ",, W1]"%
approved provision 核准拨款 h85 kQ^%
approved redeemable share 核准可赎回股份 tDWoQ&z2t_
approved regional stock 认可地区性证券 1#Q~aY
approved retirement scheme 认可退休金计划 +H**VdM6s
approved subordinated loan 核准附属贷款 i:/Ws1=q
arbitrage 套戥；套汇；套利 Kry^ 47"
arbitrageur 套戥者；套汇者 bI?uV ; m>
arbitrary amount 临时款项 9YQYg@+R
arrangement 措施；安排；协定 +eUWf{(_
arrears 欠款 S4O'N x
arrears of pay 欠付薪酬 l $:?8 2{
arrears of revenue 逾期未收税款；逾期未收的帐项 UD0#Tpd7
articles of association 组织章程；组织细则；组织章程细则 )&px[Dbx
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +3d.JQoKl
ascertainment of profit 确定利润 E7`Q =4@e
"Asia Clear" “亚洲结算系统”
