allotment 分配；配股 {ty)2
allotment notice 股份配售通知；配股通知 3 C{A
allotment of shares 股份分配 unKPqc%q=n
allowable 可获宽免；免税的 Ie4\d2tQ;
allowable business loss 可扣除的营业亏损 7F2 WmMS
allowable expenses 可扣税的支出 5o6
X.sC8e
allowance 免税额；津贴；备抵；准备金 LXoZ.3S
allowance for debts 债项的免税额 <$(y6+lY
allowance for depreciation by wear and tear 耗损折旧免税额 E $.f AIt
allowance for funeral expenses 殡殓费的免税额 J6 J ">
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ee/3=/H|;
allowance for repairs and outgoings 修葺及支出方面的免税额 `=V p 0tPI
allowance to debtor 给债务人的津贴 "%}24t%
alteration of capital 资本更改 Ptm=c6H('
alternate trustee 候补受托人 '8Cg2v5&w
amalgamation 合并 ?lE&o w
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 p$=Z0p4%LL
ambit of charges 征税范围；收费范围 dd=ca0c7e
amended valuation 经修订的估值 OUq%d8 W
American Commodities Exchange 美国商品交易所 *8r^!(Kj
American Express Bank Limited 美国运通银行 OxQ 5P;O
American Stock Exchange 美国证券交易所 v%rmfI U
amortization 摊销 E+ctiVL
amount due from banks 存放银行同业的款项 1 etT."
amount due from banks abroad 存放海外银行同业的款项 P!Brw7 2
amount due from holding companies 控股公司欠款 4VF4 8
amount due from local banks 存放本港银行同业的款项 'ZJb`
amount due to banks 银行同业的存款 IwXWtVL
amount due to banks abroad 海外银行同业的存款 u*f`\vs
amount due to holding companies 控股公司存款 ~R&rQJJeJ
amount due to local banks 本港银行同业的存款 7Kf
amount due to outport banks 外埠银行同业的存款 E .%V 0}
amount for note issue 发行纸币的款额 V0NLwl
O
amount of bond 担保契据的款额 tD*
k
amount of consideration 代价款额 L;lu)|b"
amount of contribution 供款数额 X J`*dgJ
amount of indebtedness 负债款额 5vFM0
amount of principal of the loan 贷款本金额 + -uQ] ^n
amount of rates chargeable 应征差饷数额 Pbd[ gKX_
amount of share capital 股本额 B(WmJ6e
amount of sums assured 承保款额 }uNj#Uf
amount of variation 变动幅度 denxcDFu/~
amount of vote 拨款数额 =+LIGHIt
amount payable 应付款额 mPU}]1*p
amount receivable 应收款额 n }b{u@$
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 A yWdJ<OU
analysis 分析 | }L=e.
ancillary risk 附属风险 ht*N[Pi4;
annual account 周年帐目；周年帐目报表；年度决算；年结 idB1%?<
annual accounting date 年结日期 i=L 86Ks
annual allowance 每年免税额；年积金；年度津贴；年津 Tw djBMte
annual balance 年度余额 ~/X8Hy!-
annual disposable income 每年可动用收入 )RN3Oz@H
annual estimates 周年预算 Nyt*mbd5
{
annual fee 年费 ^v xx]Hji
annual general meeting 周年大会
V~VUl)
annual growth rate 年增率；每年增长率 O=t~.]))
annual long-term supplement 长期个案每年补助金 >fMzUTJ4
annual pensionable emolument 可供计算退休金的年薪 @ <3E `j'p
annual report 年报 &@,lF{KTL
Annual Report on the Consumer Price Index 《消费物价指数年报》 43E)ltR=]
annual return 周年报表；周年申报表；每年报税表格 `*
cqT
Annual Return Rules 《周年报表规则》 qd LzB
annual review of consumer prices 每年消费物价回顾
wK0x\V6dJ
annual roll-forward basis 逐年延展方式 ^
^
&H:q
annual salary 年薪 Mk~U/oq
annual statement 年度报表；年度决算表 P4HoKoj2`
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 e/cHH3 4
annuitant 年金受益人 'Kk/
J+6U
annuity 年金 `v@Z|rv,
annuity contract 年金合约 3$ xpZm60
annuity on human life 人寿年金 8! 0f T}
antecedent debt 先前的债项 bfpeK>T
ante-dated cheque 倒填日期支票 >-\^ )z
anticipated expenditure 预期开支 JN:L %If
anticipated net profit 预期纯利 Ux1j +}y
anticipated revenue 预期收入 Dt<MEpbur
anti-inflation measure 反通货膨胀措施 5Q
<vS"g
anti-inflationary stance 反通货膨胀立场 wm^1Fn--
apparent deficit 表面赤字 i3mw.`7
apparent financial solvency 表面偿债能力 @Co6$
<
apparent partner 表面合伙人 2z*} fkJ
application for personal assessment 个人入息课税申请书 XlD=<$Nk7
application of fund 资金应用 Xq
)7Im}?
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 unc6 V%
appointed actuary 委任精算师 f,i2U|1pbj
appointed auditor 委任核数师；委任审计师 ?FNgJx*\S
appointed trustee 委任的受托人 p7
!y#
appointer 委任人 W4$aX5ow$
apportioned pro rata 按比例分摊 qE3Ud:j
apportionment 分配；分摊 g)\ Tex<
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 x&^Xgi?
apportionment formula 分摊方程式 +'SL5d*
apportionment of estate duty 遗产税的分摊 Kp*3:XK
appraisal 估价；评估 vs$h&o>|
appreciable growth 可观增长 O'B3s y
appreciable impact 显着影响 ,t QN L\t
appreciable increase 可观增长 p[o]ouTcS
appreciation 增值；升值 cu
H5f }oc
appreciation against other currencies 相对其他货币升值 M"W#_wY;
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ky7.
&6\n
appreciation tax 增值税 N<@K(? '
appropriation 拨款；拨用；拨付 #'O9Hn({
appropriation account 拨款帐目 8\9W:D@"x
Appropriation Bill 拨款法案 7FkiT
appropriation-in-aid system 补助拨款办法 i DX<`)
approved assets 核准资产 0 LXu!iix
approved basket stock 认可一篮子证券 zRmV V}b
approved budget 核准预算 p#Po?
approved charitable donation 认可慈善捐款 X.>~DT%0Lm
approved charitable institution 认可慈善机构 ;hODzfNkS
approved currency 核准货币；认可货币 w)* H&8h@
approved estimates 核准预算 Du
+_dr^4
approved estimates of expenditure 核准开支预算 Xs|d# WbX
approved overseas insurer 核准海外保险人 :R
+BC2x
approved overseas trust company 核准海外信托公司 Dq%} ({+
approved pooled investment fund 核准汇集投资基金 M@7U]X$g
approved provident fund scheme 认可公积金计划 X ^dasU{*
approved provision 核准拨款 x^c ,cV+*
approved redeemable share 核准可赎回股份 O-ENFA~E;v
approved regional stock 认可地区性证券 ?/1LueC:
approved retirement scheme 认可退休金计划 V1Ojr~iM
approved subordinated loan 核准附属贷款 ZvQZD=,F
arbitrage 套戥；套汇；套利 N
t]nwae>A
arbitrageur 套戥者；套汇者 hrD2 -S
arbitrary amount 临时款项 l"
~
CAw;
arrangement 措施；安排；协定 9>0Op gvC(
arrears 欠款 >Ik%_:CC`
arrears of pay 欠付薪酬 ]K8G}|Wy6
arrears of revenue 逾期未收税款；逾期未收的帐项 fj['M6+wd
articles of association 组织章程；组织细则；组织章程细则 sr[[xzL
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 mX
hC-8P
ascertainment of profit 确定利润 B5+Q%)52
"Asia Clear" “亚洲结算系统”
