allotment 分配；配股 RhKDQGdd
allotment notice 股份配售通知；配股通知 pY-!NoES
allotment of shares 股份分配 -~aG_Bp!($
allowable 可获宽免；免税的 N<@K(? '
allowable business loss 可扣除的营业亏损 rz,,ku4qt
allowable expenses 可扣税的支出 s-5 #P,Lw
allowance 免税额；津贴；备抵；准备金 WY QVe_<z:
allowance for debts 债项的免税额 FX9W X b4w
allowance for depreciation by wear and tear 耗损折旧免税额 5x| $q kI
allowance for funeral expenses 殡殓费的免税额 ?]bx]Y;
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 A W6B[
allowance for repairs and outgoings 修葺及支出方面的免税额 -W.-m2:1
allowance to debtor 给债务人的津贴 A(uo%QE|
alteration of capital 资本更改 0 FE_><e
alternate trustee 候补受托人 Z 2@e~
&L
amalgamation 合并 K|\0jd)N
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \ D' mo
ambit of charges 征税范围；收费范围 Gh.? 6kuh
amended valuation 经修订的估值 TghT{h@
American Commodities Exchange 美国商品交易所 ! ( +M
American Express Bank Limited 美国运通银行 /2E
Q:P
American Stock Exchange 美国证券交易所 r_ +!3
amortization 摊销 ^t71${w##
amount due from banks 存放银行同业的款项 X jxa
2D
amount due from banks abroad 存放海外银行同业的款项 L4T\mP7D7*
amount due from holding companies 控股公司欠款 = 03G~7B>
amount due from local banks 存放本港银行同业的款项 3N!v"2!#
amount due to banks 银行同业的存款 ]K8G}|Wy6
amount due to banks abroad 海外银行同业的存款 h8%QF'C
amount due to holding companies 控股公司存款 g"Hl 30o
amount due to local banks 本港银行同业的存款 <+
r~?X_
amount due to outport banks 外埠银行同业的存款 A@?-"=h}
amount for note issue 发行纸币的款额 g$mMH
amount of bond 担保契据的款额 -K$ugDi
amount of consideration 代价款额 i;/;zG^=_
amount of contribution 供款数额 ~N}Zr$D
amount of indebtedness 负债款额 v!DK.PZbi
amount of principal of the loan 贷款本金额 @:B}QxC
amount of rates chargeable 应征差饷数额 82+2 PE{
amount of share capital 股本额 /= l!F'
amount of sums assured 承保款额 "[k>pzl6
amount of variation 变动幅度 vol (%w B
amount of vote 拨款数额 ZU0*iA
amount payable 应付款额 >EA\KrjW
amount receivable 应收款额 0FH.=
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +:jv )4 ^O
analysis 分析 +A1*e+/b\
ancillary risk 附属风险 ~ArRD-_t
annual account 周年帐目；周年帐目报表；年度决算；年结 X YD-5pG
annual accounting date 年结日期 !mWm@ }Ujg
annual allowance 每年免税额；年积金；年度津贴；年津 9bRUN<
annual balance 年度余额 \(=xc2
annual disposable income 每年可动用收入 |7n%8JsY!"
annual estimates 周年预算 gaNe\
annual fee 年费 hT_Q_1,
annual general meeting 周年大会 ge%QbU1J
annual growth rate 年增率；每年增长率 q 9VBK(,X
annual long-term supplement 长期个案每年补助金 G#f3
WpD
annual pensionable emolument 可供计算退休金的年薪 pbqk
annual report 年报 3G 5xIr6
Annual Report on the Consumer Price Index 《消费物价指数年报》 R}3th/ qf
annual return 周年报表；周年申报表；每年报税表格 =d <~:!)
Annual Return Rules 《周年报表规则》 Ktt(l-e +
annual review of consumer prices 每年消费物价回顾 ? G7*^y&Q
annual roll-forward basis 逐年延展方式 p/u
annual salary 年薪 ME!P{ _/
annual statement 年度报表；年度决算表 ]oz >/\!
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 @].!}tz
annuitant 年金受益人 90Sras>F
annuity 年金 9An \uH)mL
annuity contract 年金合约 ;gu4~LQw
annuity on human life 人寿年金 J(~1mIJjC
antecedent debt 先前的债项 y=
+OC1k\8
ante-dated cheque 倒填日期支票 X7-[#} T
anticipated expenditure 预期开支 @qW$un:
anticipated net profit 预期纯利 qe?Ns+j<d
anticipated revenue 预期收入
@q># ]8
anti-inflation measure 反通货膨胀措施 =+?OsH
v
anti-inflationary stance 反通货膨胀立场 (M
u;U!M"P
apparent deficit 表面赤字 S= `$w
apparent financial solvency 表面偿债能力 wL]#]DiE
apparent partner 表面合伙人 mea}
9]c
application for personal assessment 个人入息课税申请书 Wlq3 r#
application of fund 资金应用 -#G>`T~
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 (]S
%
appointed actuary 委任精算师 v$JW7CKA
appointed auditor 委任核数师；委任审计师 _*{Lha
appointed trustee 委任的受托人 vF~q ".imC
appointer 委任人 q(R|3l^6T
apportioned pro rata 按比例分摊 5! +{J TXa
apportionment 分配；分摊 R47y/HG,
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 lx2%=5+ i;
apportionment formula 分摊方程式 73]t5=D:
apportionment of estate duty 遗产税的分摊 c3
c3T`B
appraisal 估价；评估 5 b,|6
appreciable growth 可观增长 #cW : 0 4
appreciable impact 显着影响 YSfJUB!I
appreciable increase 可观增长 agruS'c g
appreciation 增值；升值 qkp0' f*}
appreciation against other currencies 相对其他货币升值 =(P $P
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :J x%K
appreciation tax 增值税 *V +,X
appropriation 拨款；拨用；拨付 -k2|`
t _
appropriation account 拨款帐目 N'l
2$8
Appropriation Bill 拨款法案 D^p)` *
appropriation-in-aid system 补助拨款办法 3,*A VcQA
approved assets 核准资产 :f_oN3F p
approved basket stock 认可一篮子证券 :9x]5;ma
approved budget 核准预算 ;. =0""-IF
approved charitable donation 认可慈善捐款 2>9.. c
approved charitable institution 认可慈善机构 >o& %via}
approved currency 核准货币；认可货币 GiK,+M"d
approved estimates 核准预算 '^7UcgugB
approved estimates of expenditure 核准开支预算 E[zq<&P@
approved overseas insurer 核准海外保险人 Y$)y:.2#
approved overseas trust company 核准海外信托公司 Z0'LD
<
approved pooled investment fund 核准汇集投资基金 =,qY\@fq
approved provident fund scheme 认可公积金计划 0j xXUWO
approved provision 核准拨款 ZJhI|wRwD
approved redeemable share 核准可赎回股份 ' gD./|Z0
approved regional stock 认可地区性证券 ,VUOsNN4\
approved retirement scheme 认可退休金计划 -?{g{6
approved subordinated loan 核准附属贷款 "A~D(1K
arbitrage 套戥；套汇；套利 $3ZQ|X[|+
arbitrageur 套戥者；套汇者 60e{]}Z
arbitrary amount 临时款项 '0_W< lGB
arrangement 措施；安排；协定 2S[:mnK
arrears 欠款 R*k;4*1u
arrears of pay 欠付薪酬 v6! `H
arrears of revenue 逾期未收税款；逾期未收的帐项 v"%> ms"n
articles of association 组织章程；组织细则；组织章程细则 (sH4 T>
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 (6[/ 7e)
ascertainment of profit 确定利润 h. 4#C}> )
"Asia Clear" “亚洲结算系统”
