allotment 分配；配股 N"1o>
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allotment notice 股份配售通知；配股通知 Jd?N5.
allotment of shares 股份分配 <fg~+{PA&
allowable 可获宽免；免税的 m r"b/oM{
allowable business loss 可扣除的营业亏损 /N . xh
allowable expenses 可扣税的支出 GdHFgx I
allowance 免税额；津贴；备抵；准备金 jD1/`g%
allowance for debts 债项的免税额 2CcUClP$
allowance for depreciation by wear and tear 耗损折旧免税额
/.P9n9
allowance for funeral expenses 殡殓费的免税额 `Y>'*4a\
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Z" j #kaXA
allowance for repairs and outgoings 修葺及支出方面的免税额 h|qT
MwPr
allowance to debtor 给债务人的津贴 "159Q
alteration of capital 资本更改 ovm109fTx
alternate trustee 候补受托人 C{( &Yy"
amalgamation 合并 (iQ<
[3C=
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .8E h[yiln
ambit of charges 征税范围；收费范围 ~(i#A>
amended valuation 经修订的估值 g>`
k9`
American Commodities Exchange 美国商品交易所 pGz 5!d
American Express Bank Limited 美国运通银行 'EzKu~*
American Stock Exchange 美国证券交易所 9U ~fc U6
amortization 摊销 gQ90> P:
amount due from banks 存放银行同业的款项 #&0G$~
amount due from banks abroad 存放海外银行同业的款项 6S K;1Bp-{
amount due from holding companies 控股公司欠款 ` 1Ui
amount due from local banks 存放本港银行同业的款项 NM
FgCL
amount due to banks 银行同业的存款 u@&e{w~0
amount due to banks abroad 海外银行同业的存款 +4L]Z ;k
amount due to holding companies 控股公司存款 U{1%ldOJ%
amount due to local banks 本港银行同业的存款 hTfq>jIB_
amount due to outport banks 外埠银行同业的存款 75v7w
amount for note issue 发行纸币的款额 an q1zH
amount of bond 担保契据的款额 B&fH
FyK1n
amount of consideration 代价款额 X$r5 KJU
amount of contribution 供款数额 qwhDv+o
amount of indebtedness 负债款额 6roq 1=
amount of principal of the loan 贷款本金额 }%75 Wety
amount of rates chargeable 应征差饷数额 S\76`Ot
amount of share capital 股本额 p
: {,~
1
amount of sums assured 承保款额 g'X{
amount of variation 变动幅度 %f)%FN . S
amount of vote 拨款数额 q@i>)nC R
amount payable 应付款额 )FQxVT,.
amount receivable 应收款额 uNKf!\Y
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *.us IH2
analysis 分析 *@; bWUJ
ancillary risk 附属风险 kz0pX- @b
annual account 周年帐目；周年帐目报表；年度决算；年结 W3+;1S$k
annual accounting date 年结日期 vVhSl$mW
annual allowance 每年免税额；年积金；年度津贴；年津 xig4H7V
annual balance 年度余额 ?,}:)oA_
annual disposable income 每年可动用收入 953GmNZ7
annual estimates 周年预算 L;\f ^v(
annual fee 年费 g3|k-
annual general meeting 周年大会 P*|qbY
annual growth rate 年增率；每年增长率 .R^R32ln
annual long-term supplement 长期个案每年补助金 lvOM
1I
annual pensionable emolument 可供计算退休金的年薪 @[LM8 @:
annual report 年报 :>C D;
Annual Report on the Consumer Price Index 《消费物价指数年报》 4V<.:.k
annual return 周年报表；周年申报表；每年报税表格 y$Fk0s*>
Annual Return Rules 《周年报表规则》 1y3)og L
annual review of consumer prices 每年消费物价回顾 wY]ejK$0R
annual roll-forward basis 逐年延展方式 A&N$=9 .N1
annual salary 年薪 ?` =
<*{_o
annual statement 年度报表；年度决算表 .Te GA;
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
bV$g]->4e
annuitant 年金受益人 \J(kevX
annuity 年金 $~e55X'!+
annuity contract 年金合约 !c"EgP+
annuity on human life 人寿年金 3mQ3mV:
antecedent debt 先前的债项 |F4)&xN\
ante-dated cheque 倒填日期支票 ;fYJ]5>
anticipated expenditure 预期开支 Qo/pz2N
anticipated net profit 预期纯利 P ^aNAa
anticipated revenue 预期收入 RD6>\9
anti-inflation measure 反通货膨胀措施 Py `7)S
anti-inflationary stance 反通货膨胀立场 FwE<_hq//
apparent deficit 表面赤字 U:AB%gr[
apparent financial solvency 表面偿债能力 i"0*)$
h W
apparent partner 表面合伙人 |J
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application for personal assessment 个人入息课税申请书 j/8q
application of fund 资金应用 /2Z7
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 _WGWU7h
appointed actuary 委任精算师 !q~f;&rg
appointed auditor 委任核数师；委任审计师 ~OMo$qt`lP
appointed trustee 委任的受托人 mg< v9#
appointer 委任人 lDL(,ZZS`
apportioned pro rata 按比例分摊 x"7PnN|~
apportionment 分配；分摊 6<% b}q9Mo
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !
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apportionment formula 分摊方程式 e= XC$Jv
apportionment of estate duty 遗产税的分摊 .?5~zet# ;
appraisal 估价；评估 e6>[Z C
appreciable growth 可观增长 #nQboTB@
appreciable impact 显着影响 8%`h:fE
appreciable increase 可观增长 B qo#cnlG
appreciation 增值；升值 l\"CHwN?Y
appreciation against other currencies 相对其他货币升值 bw)E;1zo
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 D;h JK-Y
appreciation tax 增值税 _H@8qR
appropriation 拨款；拨用；拨付 r]'[qaP
appropriation account 拨款帐目 .E 9$j<SP-
Appropriation Bill 拨款法案 {`Z = LLL
appropriation-in-aid system 补助拨款办法 [s+FX5' K
approved assets 核准资产 J vl-=~
approved basket stock 认可一篮子证券
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approved budget 核准预算 RT2&^9-
approved charitable donation 认可慈善捐款 = Qn8Y`U
approved charitable institution 认可慈善机构 r3Kx
approved currency 核准货币；认可货币 .zy2_3:
approved estimates 核准预算 cp PS8V
approved estimates of expenditure 核准开支预算 Ld'3uM/
approved overseas insurer 核准海外保险人 ]M 2n%9
approved overseas trust company 核准海外信托公司 aI;fNy /K
approved pooled investment fund 核准汇集投资基金 +f}w+
approved provident fund scheme 认可公积金计划 #sv:) p
approved provision 核准拨款 k!T-X2L=
approved redeemable share 核准可赎回股份 S#0C^
approved regional stock 认可地区性证券 3*F|`js"
approved retirement scheme 认可退休金计划 ~iIFe+6
approved subordinated loan 核准附属贷款 H?
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arbitrage 套戥；套汇；套利 p`S~UBcL.
arbitrageur 套戥者；套汇者 Gx |/
Jq
arbitrary amount 临时款项 P
V9q=
arrangement 措施；安排；协定 ;xSlRTNT=6
arrears 欠款 _QtW)\)5 \
arrears of pay 欠付薪酬 ,D.@6 bJW
arrears of revenue 逾期未收税款；逾期未收的帐项 6J965eM'[
articles of association 组织章程；组织细则；组织章程细则 _$mS=G(
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 F)50 6
ascertainment of profit 确定利润 Pk8(2fAYk
"Asia Clear" “亚洲结算系统”
