allotment 分配；配股 yt,xA;g
allotment notice 股份配售通知；配股通知 xXG-yh
allotment of shares 股份分配 AQX~do\A
allowable 可获宽免；免税的 {m1 =#*
allowable business loss 可扣除的营业亏损 p.{9OrH(4
allowable expenses 可扣税的支出 EB8=* B8
allowance 免税额；津贴；备抵；准备金
L~F"
allowance for debts 债项的免税额 kmHIU}Z
allowance for depreciation by wear and tear 耗损折旧免税额 T}DP35dBzE
allowance for funeral expenses 殡殓费的免税额 V % k #M
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 tbz?th\ #
allowance for repairs and outgoings 修葺及支出方面的免税额 Gao8!OaQ
allowance to debtor 给债务人的津贴 a/ d'
(]
alteration of capital 资本更改 QLNQE 6-
alternate trustee 候补受托人 r$3 {1HXc
amalgamation 合并 RmXC
^VQ
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 IIC1T{D}v
ambit of charges 征税范围；收费范围 &Xr@nt0H
amended valuation 经修订的估值 V}?d
,.m`{
American Commodities Exchange 美国商品交易所 Y@)iPK@z
American Express Bank Limited 美国运通银行 1J8okBhZ
American Stock Exchange 美国证券交易所 MU o}Qi0K
amortization 摊销 X\X* -.]{
amount due from banks 存放银行同业的款项 jKFypIZ4
amount due from banks abroad 存放海外银行同业的款项 ! Jh/M^
amount due from holding companies 控股公司欠款 pqaQ% |<
amount due from local banks 存放本港银行同业的款项 5nq0#0O c
amount due to banks 银行同业的存款 &(H;Bin'
amount due to banks abroad 海外银行同业的存款 sTu6KMn
amount due to holding companies 控股公司存款 0Q@
&z
amount due to local banks 本港银行同业的存款 1.7tXjRd+
amount due to outport banks 外埠银行同业的存款 qU!*QZ^y&
amount for note issue 发行纸币的款额 (1.E9+MquU
amount of bond 担保契据的款额 ;6o p|O
amount of consideration 代价款额 S+c)
amount of contribution 供款数额 u,<#z0R|;$
amount of indebtedness 负债款额
2[WH8l+
amount of principal of the loan 贷款本金额 " P
A:
amount of rates chargeable 应征差饷数额 |eD$eZ=m
amount of share capital 股本额 lR5<
G
amount of sums assured 承保款额 #:ryw z+
amount of variation 变动幅度 :1 Jg;G
amount of vote 拨款数额 Xg>nb1e
amount payable 应付款额 p|mt2oDjw
amount receivable 应收款额 CXqU< a&
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 a]NQls
E}l
analysis 分析 P,xI3U<
q
ancillary risk 附属风险 ICSi<V[y1
annual account 周年帐目；周年帐目报表；年度决算；年结 2{!o
"6t
annual accounting date 年结日期 H8[ L:VeNT
annual allowance 每年免税额；年积金；年度津贴；年津 F?b5 !<5
annual balance 年度余额 ?yKW^,q+
annual disposable income 每年可动用收入 g ~FA:R
annual estimates 周年预算 s&vRE x(
annual fee 年费 ;B[*f?y-
annual general meeting 周年大会 [}s nKogp
annual growth rate 年增率；每年增长率 rzC\8Dd
annual long-term supplement 长期个案每年补助金 V+7x_>!&)
annual pensionable emolument 可供计算退休金的年薪 3nVdws
annual report 年报 r|rOI
Ao
Annual Report on the Consumer Price Index 《消费物价指数年报》 BU|=`Kb|))
annual return 周年报表；周年申报表；每年报税表格 f?O?2 g
Annual Return Rules 《周年报表规则》
M1>< K:
annual review of consumer prices 每年消费物价回顾 % %[ "&
annual roll-forward basis 逐年延展方式 >"qnuv G
annual salary 年薪 1`1U'ibhe
annual statement 年度报表；年度决算表 w4YuijhW
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 _~f& wkc
annuitant 年金受益人 #QdBI{2
annuity 年金 aiP.\`>}
annuity contract 年金合约 P PiN`GM
annuity on human life 人寿年金 sqkk 4w1#C
antecedent debt 先前的债项 -nP
y?>p"|
ante-dated cheque 倒填日期支票 {ETuaFDM
anticipated expenditure 预期开支 5VWyc9Q
anticipated net profit 预期纯利 Dh=?Hzw
anticipated revenue 预期收入 @1_M's;
anti-inflation measure 反通货膨胀措施 s!* m^zx
anti-inflationary stance 反通货膨胀立场 o+e:H jZZ
apparent deficit 表面赤字 dTN[E6#R
apparent financial solvency 表面偿债能力 ,tt]C~\u
apparent partner 表面合伙人 ttlFb]zZh
application for personal assessment 个人入息课税申请书 _tJp@\rOz=
application of fund 资金应用
X 4\
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 'C iV=&3/
appointed actuary 委任精算师 r(g:b
^S
appointed auditor 委任核数师；委任审计师 SJ(<u2J]
appointed trustee 委任的受托人 X
w
vH
appointer 委任人 "uR,WY
apportioned pro rata 按比例分摊
Fk01j;k.H
apportionment 分配；分摊 7[= MgnmuC
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .wj?}Fr?97
apportionment formula 分摊方程式 : b9X?%L~
apportionment of estate duty 遗产税的分摊 n#F:(MSOp
appraisal 估价；评估 luNEgCq
appreciable growth 可观增长 Yy l(<,Yi
appreciable impact 显着影响 :m~R<BQ"
appreciable increase 可观增长 /CR Z
appreciation 增值；升值 Tf [o'=2
appreciation against other currencies 相对其他货币升值 vumA W*
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;JQ:S~K9
appreciation tax 增值税 ;onhc*{lv
appropriation 拨款；拨用；拨付 wGRMv1|lIu
appropriation account 拨款帐目 ozF173iI
Appropriation Bill 拨款法案 ;8!L*uMI
appropriation-in-aid system 补助拨款办法 ;3~+M:{2
approved assets 核准资产 ZdcG6IG+
approved basket stock 认可一篮子证券 ' 3h"Ol{b
approved budget 核准预算 E'_3 U5U
approved charitable donation 认可慈善捐款 }q-* L s
~
approved charitable institution 认可慈善机构 t@hE}R
approved currency 核准货币；认可货币 X
,+M?
approved estimates 核准预算 X:3W9`s )*
approved estimates of expenditure 核准开支预算 9d5|rk8VS
approved overseas insurer 核准海外保险人 6
07"Z\
approved overseas trust company 核准海外信托公司 1?!z<
<
approved pooled investment fund 核准汇集投资基金 o \r6 iO
approved provident fund scheme 认可公积金计划 $G
$147z
approved provision 核准拨款 3b9SyU2
approved redeemable share 核准可赎回股份 PG@Uygahu
approved regional stock 认可地区性证券 .=I:cniw\r
approved retirement scheme 认可退休金计划 BRSOE U\=
approved subordinated loan 核准附属贷款 Ms
*
`w5n
arbitrage 套戥；套汇；套利 i'6>_,\(
arbitrageur 套戥者；套汇者 BAy]&q|.
arbitrary amount 临时款项 [
pAW' :
arrangement 措施；安排；协定 qFV }Y0w
arrears 欠款 P Pj_NV
arrears of pay 欠付薪酬 G]NnGL<xk
arrears of revenue 逾期未收税款；逾期未收的帐项 /E%r@Rui3$
articles of association 组织章程；组织细则；组织章程细则 K
|Z]
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 #RN"Ul-B|
ascertainment of profit 确定利润 cz{5-;$9Z
"Asia Clear" “亚洲结算系统”
