allotment 分配；配股 6'
*6t S
allotment notice 股份配售通知；配股通知 'dwsm7Xd
allotment of shares 股份分配 `GqF/ ?i
allowable 可获宽免；免税的 |u`YT;`!"-
allowable business loss 可扣除的营业亏损
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allowable expenses 可扣税的支出 i/!
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allowance 免税额；津贴；备抵；准备金 rIPg,4y*S!
allowance for debts 债项的免税额 = z5=?
allowance for depreciation by wear and tear 耗损折旧免税额 lg-`zV3
allowance for funeral expenses 殡殓费的免税额 _RcEf T
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 IJ.H/l}h
allowance for repairs and outgoings 修葺及支出方面的免税额 w:B&8I(n}w
allowance to debtor 给债务人的津贴 ui8$ F
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alteration of capital 资本更改 u@D5SkT
alternate trustee 候补受托人 ~jKIuO/
amalgamation 合并 ,?U(PEO\f
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %zc.b
ambit of charges 征税范围；收费范围 uu4! e{K
amended valuation 经修订的估值 Y]R=z*i%
American Commodities Exchange 美国商品交易所 O^c?w8
American Express Bank Limited 美国运通银行 n)cc\JPQ
American Stock Exchange 美国证券交易所 TS=%iMa
amortization 摊销 b?=r%D->w
amount due from banks 存放银行同业的款项 q:>`|~MX
amount due from banks abroad 存放海外银行同业的款项 miBCq l@x
amount due from holding companies 控股公司欠款 `&a8Wv
amount due from local banks 存放本港银行同业的款项 "nJMS6HJ[
amount due to banks 银行同业的存款 hTAc}'^$
amount due to banks abroad 海外银行同业的存款 e+Mm!\ ;`
amount due to holding companies 控股公司存款 rfdA?X{Q0
amount due to local banks 本港银行同业的存款 Wsd_RT }ww
amount due to outport banks 外埠银行同业的存款 i{:?Iw 'ay
amount for note issue 发行纸币的款额 6;I zw$X
amount of bond 担保契据的款额 RU.j[8N$
amount of consideration 代价款额 BB,-HhYT0
amount of contribution 供款数额 r_ 9"^Er
amount of indebtedness 负债款额 !b K;/)
amount of principal of the loan 贷款本金额 fX:G;vYn
amount of rates chargeable 应征差饷数额 1jSmTI d
amount of share capital 股本额 8oHIXnK
amount of sums assured 承保款额 +7"UF)
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amount of variation 变动幅度 Yo5 ged]i
amount of vote 拨款数额 U2_;
amount payable 应付款额 %LdBO1D0
amount receivable 应收款额 `h 'Ab63
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 M9Z9s1 1{H
analysis 分析 ,9:v2=C_
ancillary risk 附属风险 z,qNuv "W
annual account 周年帐目；周年帐目报表；年度决算；年结 Q\~#cLJ/
annual accounting date 年结日期 ]w)uo4<^J
annual allowance 每年免税额；年积金；年度津贴；年津 < 1sUK4nQ,
annual balance 年度余额 D_f :D^
annual disposable income 每年可动用收入 @ux g;dyI~
annual estimates 周年预算 ' z^v}~
annual fee 年费 kad$Fp39
annual general meeting 周年大会 /KiaLS
annual growth rate 年增率；每年增长率 Q
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annual long-term supplement 长期个案每年补助金 tr
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annual pensionable emolument 可供计算退休金的年薪 BhyLcUBuB
annual report 年报 Mv%B#J
Annual Report on the Consumer Price Index 《消费物价指数年报》 _=5\ $6
annual return 周年报表；周年申报表；每年报税表格 -RThd"
Annual Return Rules 《周年报表规则》 5',b~P p
annual review of consumer prices 每年消费物价回顾 iQh:y:Jo1&
annual roll-forward basis 逐年延展方式 9 mv6
annual salary 年薪 [di&N!Ao
annual statement 年度报表；年度决算表 fK4O
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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 ]_ y;Igaj
annuitant 年金受益人 Q!fk|D+j
annuity 年金 |Pse=_i
annuity contract 年金合约 ,l)AYu!q4F
annuity on human life 人寿年金 K8iQ?
antecedent debt 先前的债项 n<[H!4
ante-dated cheque 倒填日期支票 +zFEx%3^
anticipated expenditure 预期开支 w^ $$'5=
anticipated net profit 预期纯利 ~b jT,i
anticipated revenue 预期收入 v@!r$jZ
anti-inflation measure 反通货膨胀措施 (n{!~' 3
anti-inflationary stance 反通货膨胀立场 No/D"S#
apparent deficit 表面赤字 i;+<5_
apparent financial solvency 表面偿债能力 ^[
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apparent partner 表面合伙人 F.R0c@&W
application for personal assessment 个人入息课税申请书 6nk.q|n:g
application of fund 资金应用 'Ya- ;5Y]
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 X 0m6<q
appointed actuary 委任精算师 <,'^dR7,
appointed auditor 委任核数师；委任审计师 -uK@2} NZ
appointed trustee 委任的受托人 0[O lJMVf
appointer 委任人 u7u1lx>S
apportioned pro rata 按比例分摊 ^6^A/]
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apportionment 分配；分摊 zL:k(7E
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Ef6LBNWY.
apportionment formula 分摊方程式 -F-,Gcos
apportionment of estate duty 遗产税的分摊 Z5 >}
appraisal 估价；评估 Fc "+L+h@W
appreciable growth 可观增长 y=WCR*N
appreciable impact 显着影响 ?Qh[vcF7`
appreciable increase 可观增长 =$%_asQJ
appreciation 增值；升值 3n T pL #
appreciation against other currencies 相对其他货币升值 $-]PD`wmY
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 YcuHYf5
appreciation tax 增值税
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appropriation 拨款；拨用；拨付 .`N&,&
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appropriation account 拨款帐目 oth=#hfU^
Appropriation Bill 拨款法案 8F`799[p
appropriation-in-aid system 补助拨款办法
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approved assets 核准资产 o,y {fv:ki
approved basket stock 认可一篮子证券 '#Y[(5
approved budget 核准预算 QcDtZg\
approved charitable donation 认可慈善捐款 WPNvZg9*c
approved charitable institution 认可慈善机构 ;h U~nj+{
approved currency 核准货币；认可货币 Z|Xv_Xo|4
approved estimates 核准预算
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approved estimates of expenditure 核准开支预算 T_?,?
approved overseas insurer 核准海外保险人 u*H
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approved overseas trust company 核准海外信托公司 X1~ B
approved pooled investment fund 核准汇集投资基金 2Y{r2m|o
approved provident fund scheme 认可公积金计划 vJ!<7 l&
approved provision 核准拨款 X6c ['Zrc
approved redeemable share 核准可赎回股份 0f|nI8,z
approved regional stock 认可地区性证券 ,n+~S ^r
approved retirement scheme 认可退休金计划 EPwM+#|e-
approved subordinated loan 核准附属贷款 E./Gt.
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arbitrage 套戥；套汇；套利 ~Aq$GH
4
arbitrageur 套戥者；套汇者 cY \"{o"C
arbitrary amount 临时款项 ! _UBw
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arrangement 措施；安排；协定 0Fm,F&12
arrears 欠款 5oI gxy
arrears of pay 欠付薪酬 ~C2[5r{So
arrears of revenue 逾期未收税款；逾期未收的帐项 0 (dXU\Y
articles of association 组织章程；组织细则；组织章程细则 W_N!f=HW
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 O_w
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ascertainment of profit 确定利润 p^QB^HEV
"Asia Clear" “亚洲结算系统”
