allotment 分配；配股 qoj$ ]
allotment notice 股份配售通知；配股通知 l}] t~!X=
allotment of shares 股份分配 }M3fmAP}
allowable 可获宽免；免税的 [^U#Qj)hL
allowable business loss 可扣除的营业亏损 M;p
em<
allowable expenses 可扣税的支出 9hOJvQ2U]
allowance 免税额；津贴；备抵；准备金 E NGg
~D
allowance for debts 债项的免税额 <;#~l*
allowance for depreciation by wear and tear 耗损折旧免税额 0},PJ$8x
allowance for funeral expenses 殡殓费的免税额 ^OstR`U3
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :k.NbN$i\
allowance for repairs and outgoings 修葺及支出方面的免税额 Db;G@#x
allowance to debtor 给债务人的津贴 |aT| l^2R@
alteration of capital 资本更改 `eIenA
alternate trustee 候补受托人 (&+kl q
amalgamation 合并 ^!9~Nwn
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6y6<JR-V2k
ambit of charges 征税范围；收费范围 -lhLA`6_R
amended valuation 经修订的估值 Gcig*5
American Commodities Exchange 美国商品交易所 D (h18
American Express Bank Limited 美国运通银行 Bc6|n :;u
American Stock Exchange 美国证券交易所 JWMp
Pzs
amortization 摊销 jC7&s$>Q"g
amount due from banks 存放银行同业的款项 Kd= %
tNp
amount due from banks abroad 存放海外银行同业的款项 Y
x eOI#L
amount due from holding companies 控股公司欠款 :&:JTa1cv
amount due from local banks 存放本港银行同业的款项 L7V G`h;
amount due to banks 银行同业的存款 Mi/ &f
amount due to banks abroad 海外银行同业的存款 /)4I|"}R0I
amount due to holding companies 控股公司存款
jz5qQt]^
amount due to local banks 本港银行同业的存款 [L:o` j
amount due to outport banks 外埠银行同业的存款 7D!u1?]d {
amount for note issue 发行纸币的款额 J,AR5@)1
amount of bond 担保契据的款额 j{Txl\D>
amount of consideration 代价款额 "87gh
j_}
amount of contribution 供款数额 ?ON-+u
amount of indebtedness 负债款额 /ew
Ukc8,
amount of principal of the loan 贷款本金额 R
+WP0&d'
amount of rates chargeable 应征差饷数额 sK7+Q
amount of share capital 股本额 zJ)*Z,7
amount of sums assured 承保款额 {6~l$
amount of variation 变动幅度 %5A+V0D0'
amount of vote 拨款数额 hNd}Y'%V
amount payable 应付款额 D ;_ MPN[
amount receivable 应收款额 `~ * @q!
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 e(I =^#u6
analysis 分析 ?_Q/}@`
ancillary risk 附属风险 F$hY KT2|
annual account 周年帐目；周年帐目报表；年度决算；年结 .] sf0S!
annual accounting date 年结日期 "V$Bnz\n
annual allowance 每年免税额；年积金；年度津贴；年津 #:^Y
I
c
annual balance 年度余额 Wh
%ucX&
annual disposable income 每年可动用收入 k5 C@>J
annual estimates 周年预算 x
>^Si/t
annual fee 年费 <~n$1aA
annual general meeting 周年大会 |'{zri|A"
annual growth rate 年增率；每年增长率 iTV)
NsC}
annual long-term supplement 长期个案每年补助金 i}o[- S4
annual pensionable emolument 可供计算退休金的年薪 w );6K[+;
annual report 年报 vsr[ur[eP
Annual Report on the Consumer Price Index 《消费物价指数年报》 sH? /E6
annual return 周年报表；周年申报表；每年报税表格 .?!N^_ Ez3
Annual Return Rules 《周年报表规则》 @$2))g`
annual review of consumer prices 每年消费物价回顾 X_g 3rv1J
annual roll-forward basis 逐年延展方式 W"k8 KODOY
annual salary 年薪 a'jR#MQl?
annual statement 年度报表；年度决算表 N~NQ6:R [
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 v0ES
;
annuitant 年金受益人 8k IR y
annuity 年金 h?FmBK'BAd
annuity contract 年金合约 r,Nq7Txn?
annuity on human life 人寿年金 }-o{ ASC#
antecedent debt 先前的债项 _d J{j
ante-dated cheque 倒填日期支票 d GFGr}&s
anticipated expenditure 预期开支 *L'>U[Pl7
anticipated net profit 预期纯利 & _g TD
anticipated revenue 预期收入 O=dJi9;`#_
anti-inflation measure 反通货膨胀措施 OKvPL=~
anti-inflationary stance 反通货膨胀立场 rJ!{/ 3e
apparent deficit 表面赤字 kr9g K~
apparent financial solvency 表面偿债能力 S.d^T](
apparent partner 表面合伙人 ^=^z1M 2P
application for personal assessment 个人入息课税申请书 D.1J_Y=9
application of fund 资金应用 V86Xg: ?7
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 ]d]
JXt?)i
appointed actuary 委任精算师 D^-7JbE]
appointed auditor 委任核数师；委任审计师 T1r3=Y4
appointed trustee 委任的受托人 b77>$[xB
appointer 委任人 bug
Ot7
apportioned pro rata 按比例分摊 a+9 *@z2
apportionment 分配；分摊 0^8)jpL$<9
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /D e^
apportionment formula 分摊方程式 ~(@ E`s&{
apportionment of estate duty 遗产税的分摊 | /
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appraisal 估价；评估 W7\&~IWub
appreciable growth 可观增长 iK IOh('G
appreciable impact 显着影响 1<h >B:
appreciable increase 可观增长 {"
4e+y
appreciation 增值；升值 $\"9<o|h
appreciation against other currencies 相对其他货币升值 \xUe/=
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 u^j {U}
appreciation tax 增值税 B: \Uw|Mf
appropriation 拨款；拨用；拨付 zP;cTF(C
appropriation account 拨款帐目 zA;@@)hwR
Appropriation Bill 拨款法案 snt (IJQ
appropriation-in-aid system 补助拨款办法 IB`>'~s& A
approved assets 核准资产 _zu?.I0^
approved basket stock 认可一篮子证券 D>!6,m2
approved budget 核准预算 SgEBh
approved charitable donation 认可慈善捐款 tWdhDt8$&
approved charitable institution 认可慈善机构 B<~U3b
approved currency 核准货币；认可货币 5c;h &
approved estimates 核准预算 \i[ BP
approved estimates of expenditure 核准开支预算 4A3nO<o MF
approved overseas insurer 核准海外保险人 \)48904^
approved overseas trust company 核准海外信托公司
> QFHm5Jw
approved pooled investment fund 核准汇集投资基金 q,2]5 '
approved provident fund scheme 认可公积金计划 m"9XT)N
approved provision 核准拨款 o|j *t7
approved redeemable share 核准可赎回股份 A, PlvI
approved regional stock 认可地区性证券 3<?XTv-
approved retirement scheme 认可退休金计划 T'fcc6D5p
approved subordinated loan 核准附属贷款 0gn @h/F2%
arbitrage 套戥；套汇；套利 9 F^;!
arbitrageur 套戥者；套汇者 G3G6IP
arbitrary amount 临时款项 6UE(f@
arrangement 措施；安排；协定 Kwhdu<6
arrears 欠款 Z Cg`z
arrears of pay 欠付薪酬 s6 }X t=j
arrears of revenue 逾期未收税款；逾期未收的帐项 I=O
y-
articles of association 组织章程；组织细则；组织章程细则 K$
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Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 WM)
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ascertainment of profit 确定利润 M]-VHI[& W
"Asia Clear" “亚洲结算系统”
