allotment 分配；配股 e J>(SkR:[
allotment notice 股份配售通知；配股通知 J0w[vrs&]
allotment of shares 股份分配 w :Fes
allowable 可获宽免；免税的 {m F:
m5e
allowable business loss 可扣除的营业亏损 y}ez js
allowable expenses 可扣税的支出 gOa'o<
allowance 免税额；津贴；备抵；准备金 M)6_Ta l
allowance for debts 债项的免税额 b&p*IyJR
allowance for depreciation by wear and tear 耗损折旧免税额 V4f ~#Tp
allowance for funeral expenses 殡殓费的免税额 wQ[~7 ,o
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 TPp%II'*
allowance for repairs and outgoings 修葺及支出方面的免税额 UDV,c o
allowance to debtor 给债务人的津贴 \uQB%yMoz
alteration of capital 资本更改 -G]\"ZGi
alternate trustee 候补受托人 >+R`3 |o
'
amalgamation 合并 tR!eY t
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 r#rQ3&Vn
ambit of charges 征税范围；收费范围 |~k=:sSz{
amended valuation 经修订的估值 L.lm bx n
American Commodities Exchange 美国商品交易所 ; P I =jp
American Express Bank Limited 美国运通银行 ^x %yIS
American Stock Exchange 美国证券交易所 }u5;YNmXxF
amortization 摊销 u&".kk
amount due from banks 存放银行同业的款项 p+#J;.
amount due from banks abroad 存放海外银行同业的款项 _
;$VH4(BI
amount due from holding companies 控股公司欠款 e {.2*>pH
amount due from local banks 存放本港银行同业的款项 Lp20{R
amount due to banks 银行同业的存款 dx}()i\@
amount due to banks abroad 海外银行同业的存款 B +eB=KL
amount due to holding companies 控股公司存款 z}yntY]n
amount due to local banks 本港银行同业的存款 J`;G9'n2
amount due to outport banks 外埠银行同业的存款 eI8 ^T?
amount for note issue 发行纸币的款额 XCoN!~
amount of bond 担保契据的款额
md_aD
amount of consideration 代价款额 E buOPa
amount of contribution 供款数额 "EF: +gi#"
amount of indebtedness 负债款额 #Qc[W +%
amount of principal of the loan 贷款本金额 `4}zB#3
amount of rates chargeable 应征差饷数额 W}+Q!T=
amount of share capital 股本额 ;2kiEATQ
1
amount of sums assured 承保款额 $
w:Q J~,s
amount of variation 变动幅度 3>yb$ZU"-
amount of vote 拨款数额 k
uU,7 <o
amount payable 应付款额 rPkV=9ull,
amount receivable 应收款额 $jo}?Y+
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /"tVOv#
analysis 分析 ~HI|t 2C
ancillary risk 附属风险 Wk$[;>N U3
annual account 周年帐目；周年帐目报表；年度决算；年结 x "]%q^x
annual accounting date 年结日期 :,y V?E6]
annual allowance 每年免税额；年积金；年度津贴；年津 ' wvZnb
annual balance 年度余额 Z%6I$KAN8
annual disposable income 每年可动用收入 1$?O5.X:
annual estimates 周年预算 Erl"X}P
annual fee 年费 h&L+ Qx
annual general meeting 周年大会 ;$&&tEh)
annual growth rate 年增率；每年增长率 g&O
%qX-
annual long-term supplement 长期个案每年补助金 G9:[W"P
annual pensionable emolument 可供计算退休金的年薪 p82&X+v/p
annual report 年报 -lRXH7|X
Annual Report on the Consumer Price Index 《消费物价指数年报》 9yajtR
annual return 周年报表；周年申报表；每年报税表格 .1 .n{4z>:
Annual Return Rules 《周年报表规则》 HviL4iO
annual review of consumer prices 每年消费物价回顾 f8L
annual roll-forward basis 逐年延展方式 ?o$6w(]''
annual salary 年薪 nORm7sa9
annual statement 年度报表；年度决算表 rr'RX
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
;B o 2$
annuitant 年金受益人 Hwklk9
U
annuity 年金 F'*y2FC
annuity contract 年金合约 HGs.v}@&
annuity on human life 人寿年金 }N:0%Gk[;
antecedent debt 先前的债项 !h}x,=`z/
ante-dated cheque 倒填日期支票 K SD o)7`
anticipated expenditure 预期开支 <<
6i6b
anticipated net profit 预期纯利 ,;y 5Mu8
anticipated revenue 预期收入 _OZrH(8
anti-inflation measure 反通货膨胀措施 o?b$}Qrl
anti-inflationary stance 反通货膨胀立场 L qMH]W
apparent deficit 表面赤字 WM*[+8h
apparent financial solvency 表面偿债能力 X2(TuR*t
apparent partner 表面合伙人 #n]js7
application for personal assessment 个人入息课税申请书 ,m{Zn"?kS
application of fund 资金应用 {1'X S,2
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 `]#D dJ_|
appointed actuary 委任精算师 -@Mr!!t?N
appointed auditor 委任核数师；委任审计师 tcSn`+Bu_`
appointed trustee 委任的受托人 :@KWp{ D7
appointer 委任人 D0v! fF ~
apportioned pro rata 按比例分摊 R #`hT
apportionment 分配；分摊 *^ \xH ,.
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 dMCV
!$
apportionment formula 分摊方程式 m!e r "0
apportionment of estate duty 遗产税的分摊 %L=ro qz
appraisal 估价；评估 Z+' 7c|a
appreciable growth 可观增长 4gG&u33RrE
appreciable impact 显着影响 MM3
X!
tq
appreciable increase 可观增长 ':R)i.TS
appreciation 增值；升值 UaiDo" i
appreciation against other currencies 相对其他货币升值 `][~0\Y3m
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0V{-5-.
appreciation tax 增值税 ;}#tm9S;
appropriation 拨款；拨用；拨付 J~V ` "uo
appropriation account 拨款帐目 xqmP/1=NO
Appropriation Bill 拨款法案 `E8m> q Ss
appropriation-in-aid system 补助拨款办法 \vT0\1:|i
approved assets 核准资产 LUna stA^
approved basket stock 认可一篮子证券 ; VSHXU'H
approved budget 核准预算 H|tbwU )J
approved charitable donation 认可慈善捐款 e]!C
Aj7uS
approved charitable institution 认可慈善机构 ?9 mFI (r~
approved currency 核准货币；认可货币 D0 6'"
approved estimates 核准预算 Yn+/yz5k_
approved estimates of expenditure 核准开支预算 v :PNt#Ta
approved overseas insurer 核准海外保险人 UtIwrR[
approved overseas trust company 核准海外信托公司 Nj1vB;4Nx
approved pooled investment fund 核准汇集投资基金 |fYNkD 8z1
approved provident fund scheme 认可公积金计划 57Y(_h:
approved provision 核准拨款 eG72=l)Mz
approved redeemable share 核准可赎回股份 sycN
approved regional stock 认可地区性证券 W( E!:
approved retirement scheme 认可退休金计划 KXL]Qw FN
approved subordinated loan 核准附属贷款 OthQ)&pq X
arbitrage 套戥；套汇；套利 #[ vmS
arbitrageur 套戥者；套汇者 4xk'R [v
arbitrary amount 临时款项 _ M8 Q%
arrangement 措施；安排；协定 )7<JGzBZ1
arrears 欠款 L)H7~.Dj
arrears of pay 欠付薪酬 b7E= u0
arrears of revenue 逾期未收税款；逾期未收的帐项 N8m| Y]^H#
articles of association 组织章程；组织细则；组织章程细则 0 t*JP
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 BEP
eK
ascertainment of profit 确定利润 BT: =
"Asia Clear" “亚洲结算系统”
