allotment 分配；配股 2 /yXY_L
allotment notice 股份配售通知；配股通知 CYPazOfj
allotment of shares 股份分配 atLV `U&t
allowable 可获宽免；免税的 yS wYV
allowable business loss 可扣除的营业亏损 poXLy/K
allowable expenses 可扣税的支出 "K|)<6J
allowance 免税额；津贴；备抵；准备金 4#^'lKIx
allowance for debts 债项的免税额 i<4>\nc
allowance for depreciation by wear and tear 耗损折旧免税额 jFuC=6aF
allowance for funeral expenses 殡殓费的免税额 Pv/ Pww \
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~!nLbK2
allowance for repairs and outgoings 修葺及支出方面的免税额 :W.jNV{e\F
allowance to debtor 给债务人的津贴 Lh8bQH
alteration of capital 资本更改 ?~"`^|d
alternate trustee 候补受托人 %s$rP
amalgamation 合并 yaH
Trh%
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 hWq. #e 6
ambit of charges 征税范围；收费范围 0PnD|]9:
amended valuation 经修订的估值 ~lzdbX
American Commodities Exchange 美国商品交易所 K qM! !
American Express Bank Limited 美国运通银行 .
O5LI35,
American Stock Exchange 美国证券交易所 K<@[_W+
amortization 摊销 AIZW@ Nq.5
amount due from banks 存放银行同业的款项 hD nM+4D
amount due from banks abroad 存放海外银行同业的款项 ,c4c@|Bh?
amount due from holding companies 控股公司欠款 V19e>
amount due from local banks 存放本港银行同业的款项 V#ndyUM;
amount due to banks 银行同业的存款 'oz hz2 s
amount due to banks abroad 海外银行同业的存款 H-eEh I(;O
amount due to holding companies 控股公司存款 *0%4 l_i
amount due to local banks 本港银行同业的存款 5/& 1Oxo
amount due to outport banks 外埠银行同业的存款 )Vwj9WD
amount for note issue 发行纸币的款额 Y%<`;wK=^
amount of bond 担保契据的款额 BRQ"A ,
amount of consideration 代价款额 r1i
$D
amount of contribution 供款数额 rr |"r
amount of indebtedness 负债款额 z 0~ j
amount of principal of the loan 贷款本金额 Ya}T2VX
amount of rates chargeable 应征差饷数额 0o=!j3RjH
amount of share capital 股本额 }qc#lz
amount of sums assured 承保款额 zuUT S[
amount of variation 变动幅度 +"]oc{W!
amount of vote 拨款数额
c]A
Y
amount payable 应付款额 G1}~.% J
amount receivable 应收款额 c {1V.
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 wA?@v|,dZ
analysis 分析 X ?tj$
ancillary risk 附属风险 `5 ~7IPl3
annual account 周年帐目；周年帐目报表；年度决算；年结 @Z?7E
8(
annual accounting date 年结日期 H76E +AY
annual allowance 每年免税额；年积金；年度津贴；年津 g[/^cJHQ
annual balance 年度余额 p 3g4p
annual disposable income 每年可动用收入 Mv|vRx^b
annual estimates 周年预算 @ ru<4`h
annual fee 年费 \ X&]FZ(*
annual general meeting 周年大会 (~S<EUc$
annual growth rate 年增率；每年增长率 wD`
[5~C{
annual long-term supplement 长期个案每年补助金 m&Lt6_vi
annual pensionable emolument 可供计算退休金的年薪 ]Z _$'?f
annual report 年报 m7JPH7P@BM
Annual Report on the Consumer Price Index 《消费物价指数年报》 5v"Y\k+1
annual return 周年报表；周年申报表；每年报税表格 AlO,o[0
Annual Return Rules 《周年报表规则》 "X`RQ6~]>
annual review of consumer prices 每年消费物价回顾 aiYo8+{!#
annual roll-forward basis 逐年延展方式 o6*/o ]]
annual salary 年薪 0z/h+,
annual statement 年度报表；年度决算表 }/20%fP
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 +Y7Pg'35
annuitant 年金受益人 MFv
Si
annuity 年金 8=:A/47=J
annuity contract 年金合约 d7E7
f
annuity on human life 人寿年金 *xPB<v2N:P
antecedent debt 先前的债项 @|Dm E!)
ante-dated cheque 倒填日期支票 u=%y
anticipated expenditure 预期开支 @8|Gh]\P
anticipated net profit 预期纯利 2xDQ :=ec
anticipated revenue 预期收入 h0|[etaf
anti-inflation measure 反通货膨胀措施 A^- iHm
anti-inflationary stance 反通货膨胀立场 ozU2
apparent deficit 表面赤字 5:c;RRn
apparent financial solvency 表面偿债能力 Vn'?3Eb<
apparent partner 表面合伙人 6z Ay)~
application for personal assessment 个人入息课税申请书 zhX;6= X2
application of fund 资金应用 D ZVXz|g
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
=^Th[B
appointed actuary 委任精算师 `|
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appointed auditor 委任核数师；委任审计师 |) O):
appointed trustee 委任的受托人 >5.zk1&H
appointer 委任人 hcyn
apportioned pro rata 按比例分摊 glx2I_y
apportionment 分配；分摊 >PIPp7C
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ? ~,JY
apportionment formula 分摊方程式 #7o0dE;Kg9
apportionment of estate duty 遗产税的分摊 VgA48qZ
appraisal 估价；评估 usy,V"{
appreciable growth 可观增长 fWj@e"G
appreciable impact 显着影响
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appreciable increase 可观增长 ojoxXly`
appreciation 增值；升值
45) D+
appreciation against other currencies 相对其他货币升值 PK+ x6]x
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 P g
Syt
appreciation tax 增值税 jn^fgH ?
appropriation 拨款；拨用；拨付 x9%-pl P
appropriation account 拨款帐目 =5ug
\S
Appropriation Bill 拨款法案 2SciB* 5
appropriation-in-aid system 补助拨款办法 + 8f>^*:u
approved assets 核准资产 d@Zo
V
approved basket stock 认可一篮子证券 Lyr2(^#:
approved budget 核准预算 4: U0f;Fs
approved charitable donation 认可慈善捐款 @0|nq 9l1
approved charitable institution 认可慈善机构 <1
S+ '
approved currency 核准货币；认可货币 ra]:$XJ5=a
approved estimates 核准预算 V\AK6U@r^
approved estimates of expenditure 核准开支预算 .b,~f
approved overseas insurer 核准海外保险人 aM$=| %9/
approved overseas trust company 核准海外信托公司 gLD{1-v
approved pooled investment fund 核准汇集投资基金 "U{,U`@?
approved provident fund scheme 认可公积金计划 &dRjqn^&X
approved provision 核准拨款 9 #Y2`p T
approved redeemable share 核准可赎回股份 I 8k
approved regional stock 认可地区性证券 &DLhb90
approved retirement scheme 认可退休金计划 x%6hM |U
approved subordinated loan 核准附属贷款 O: JPJ"!
arbitrage 套戥；套汇；套利 dF
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arbitrageur 套戥者；套汇者 o8{<qn|
arbitrary amount 临时款项 4fty~0i=z
arrangement 措施；安排；协定 >S'>!w
arrears 欠款 e!Br>^8l
arrears of pay 欠付薪酬 OR;&TbWF(R
arrears of revenue 逾期未收税款；逾期未收的帐项 #ZlM?Q
articles of association 组织章程；组织细则；组织章程细则 3 ] ^'
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @6b[GekZ<
ascertainment of profit 确定利润 $)*xC!@6X
"Asia Clear" “亚洲结算系统”
