allotment 分配；配股 4YLs^1'TG0
allotment notice 股份配售通知；配股通知 H>?F8R_iq
allotment of shares 股份分配 H>.B99vp
allowable 可获宽免；免税的 %fv)7 CRM
allowable business loss 可扣除的营业亏损 >!}`%pk(
allowable expenses 可扣税的支出 ?vu_k 'io
allowance 免税额；津贴；备抵；准备金 u?kD)5Nk
allowance for debts 债项的免税额 ~s#e,Kav"
allowance for depreciation by wear and tear 耗损折旧免税额 A:eG5K}
allowance for funeral expenses 殡殓费的免税额 }~Q5Y3]#~
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 v)):$s?WB
allowance for repairs and outgoings 修葺及支出方面的免税额 |)
Pi6Y
allowance to debtor 给债务人的津贴 RZO 5=L9E
alteration of capital 资本更改 f jI #-
alternate trustee 候补受托人 b{RqwV5P
amalgamation 合并 !%xP}{(7
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
dv7 <AJ
ambit of charges 征税范围；收费范围 J{Tq%\ a3
amended valuation 经修订的估值 9cQ_mgc h
American Commodities Exchange 美国商品交易所 S$e Dnw~$
American Express Bank Limited 美国运通银行 Uki9/QiX>
American Stock Exchange 美国证券交易所 se!mb _!
amortization 摊销 F c8E Y*
amount due from banks 存放银行同业的款项 gDCOLDM
amount due from banks abroad 存放海外银行同业的款项 pU
CK-rL
amount due from holding companies 控股公司欠款 W&(f&{A
amount due from local banks 存放本港银行同业的款项 %j E Y 3q
amount due to banks 银行同业的存款 K;U39of W
amount due to banks abroad 海外银行同业的存款 ? z/Vgk+9|
amount due to holding companies 控股公司存款 ~O:
U|&
amount due to local banks 本港银行同业的存款
'# z]M
amount due to outport banks 外埠银行同业的存款 >|3a
9S
amount for note issue 发行纸币的款额 )`8p d 7<.
amount of bond 担保契据的款额 $
[7 Vgs
amount of consideration 代价款额 gWrAUPS[
amount of contribution 供款数额 zoP%u,XL
amount of indebtedness 负债款额 gLQ #4H
amount of principal of the loan 贷款本金额 \Hwg) Uc{
amount of rates chargeable 应征差饷数额 7byCc_,
amount of share capital 股本额 H9`
f0(H
amount of sums assured 承保款额 rg5]&<Vq8
amount of variation 变动幅度 ) NT5yF,m
amount of vote 拨款数额 `qiQ$kz
amount payable 应付款额 0xpx(T[
amount receivable 应收款额 M3pjXc<O
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^bU xLa[.
analysis 分析 }rbZ&IN\?E
ancillary risk 附属风险 WM,i:P)b
annual account 周年帐目；周年帐目报表；年度决算；年结 w#(RW7":F
annual accounting date 年结日期 8L J{i%
annual allowance 每年免税额；年积金；年度津贴；年津
{8@\Ij
annual balance 年度余额 5H lWfD
annual disposable income 每年可动用收入 6)e5 zKW!?
annual estimates 周年预算 a<m-V&4x
annual fee 年费 }!)F9r@\
annual general meeting 周年大会 ZPO|<u R
annual growth rate 年增率；每年增长率 1H{jy^sP 7
annual long-term supplement 长期个案每年补助金 'iUg[{'+
annual pensionable emolument 可供计算退休金的年薪 9"sDm}5%
annual report 年报 . Q&rfH 3
Annual Report on the Consumer Price Index 《消费物价指数年报》 &~-~5B|3"
annual return 周年报表；周年申报表；每年报税表格 & ,L9O
U
Annual Return Rules 《周年报表规则》 (/h5zCc/v
annual review of consumer prices 每年消费物价回顾 UG2w 1xqHw
annual roll-forward basis 逐年延展方式 g4&jo_3:p
annual salary 年薪 H4<Nnd\
annual statement 年度报表；年度决算表 t Fg X\4
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 |n6Eg9
annuitant 年金受益人 }$g mK
annuity 年金 8`v$liH
annuity contract 年金合约 Zk?
=
annuity on human life 人寿年金 J]pa 4C`
antecedent debt 先前的债项 Tby,J
B^U
ante-dated cheque 倒填日期支票 Jx|I6 y
anticipated expenditure 预期开支 RuAlB*
anticipated net profit 预期纯利 orIQ~pF#
anticipated revenue 预期收入 1 W'F3
anti-inflation measure 反通货膨胀措施 >V;,#5F_
anti-inflationary stance 反通货膨胀立场 RL}K AGK
apparent deficit 表面赤字 rdJB*Rlkh
apparent financial solvency 表面偿债能力 <I=$ry6 8
apparent partner 表面合伙人 q'S
=Eav8
application for personal assessment 个人入息课税申请书 M{N(~ql
application of fund 资金应用 rZwB> c
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 >SCGK_Cr2
appointed actuary 委任精算师
lCb+{ OB
appointed auditor 委任核数师；委任审计师 j+^L~, S
appointed trustee 委任的受托人 ;-@=
appointer 委任人 5/I_w 0
apportioned pro rata 按比例分摊 uS5o?fg\e
apportionment 分配；分摊 {0y u
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 -50AX1h31:
apportionment formula 分摊方程式 ;IZ?19Q
apportionment of estate duty 遗产税的分摊
R
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appraisal 估价；评估 H
s ?zq
appreciable growth 可观增长 '$m
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appreciable impact 显着影响 LSd*| 3E}n
appreciable increase 可观增长 (f1M'w/O D
appreciation 增值；升值 kv?| 'DN
appreciation against other currencies 相对其他货币升值 8+'C_t/0i
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 F 3RB
appreciation tax 增值税 jqcz\n d
appropriation 拨款；拨用；拨付 0SV \{]2
appropriation account 拨款帐目 2x} 6\t
Appropriation Bill 拨款法案 n9hm790x-
appropriation-in-aid system 补助拨款办法 faJM^ u
approved assets 核准资产 f3PMVf:<
approved basket stock 认可一篮子证券 8^yJqAXK
approved budget 核准预算 Un@\kAY
approved charitable donation 认可慈善捐款 s#-eN )1R
approved charitable institution 认可慈善机构 B~gV'(9g
approved currency 核准货币；认可货币 z,Lzgh
approved estimates 核准预算 R
p.W,)i
approved estimates of expenditure 核准开支预算 f_6`tq m %
approved overseas insurer 核准海外保险人
ps1@d[n
approved overseas trust company 核准海外信托公司 O!R"v '
approved pooled investment fund 核准汇集投资基金 5
nLD j:C~
approved provident fund scheme 认可公积金计划
6rDfQ`f\p
approved provision 核准拨款 /iM$Tb5
approved redeemable share 核准可赎回股份 :Jxh2
approved regional stock 认可地区性证券 :nGM tF
approved retirement scheme 认可退休金计划 ;j} yB
approved subordinated loan 核准附属贷款 VcgBLkIF
arbitrage 套戥；套汇；套利 eti `O
arbitrageur 套戥者；套汇者 Ok H\^
arbitrary amount 临时款项 Ex(3D[WmMW
arrangement 措施；安排；协定 'Z
8aPHD
arrears 欠款 1;r69 e
arrears of pay 欠付薪酬 /oP^'""@je
arrears of revenue 逾期未收税款；逾期未收的帐项 T
j/GClD:%
articles of association 组织章程；组织细则；组织章程细则 ;+_8&wbqW
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 I4e+$bU3
ascertainment of profit 确定利润 ~
!:0iFE&H
"Asia Clear" “亚洲结算系统”
