allotment 分配；配股 'Dfs&sm
allotment notice 股份配售通知；配股通知 x]7:MG$
allotment of shares 股份分配 ,buX|
allowable 可获宽免；免税的 8-G )lyfj
allowable business loss 可扣除的营业亏损 =zn'0g, J4
allowable expenses 可扣税的支出 b~^'P
allowance 免税额；津贴；备抵；准备金 .BP d06y
allowance for debts 债项的免税额 ]xv A2!) Q
allowance for depreciation by wear and tear 耗损折旧免税额 g (&cq
allowance for funeral expenses 殡殓费的免税额 R2) @Q
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 goR_\b
SU
allowance for repairs and outgoings 修葺及支出方面的免税额 T, #-: }
allowance to debtor 给债务人的津贴 u(Mbp$R' ?
alteration of capital 资本更改 0/ QDfA?
alternate trustee 候补受托人 a?-J j
\q
amalgamation 合并 ?6 2zv[#
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [4yHXZxza
ambit of charges 征税范围；收费范围 1L <TzQ
amended valuation 经修订的估值 ?w/p 9j#
American Commodities Exchange 美国商品交易所 g V]4R"/
American Express Bank Limited 美国运通银行 `he# !"
American Stock Exchange 美国证券交易所 O8Mypv/C
amortization 摊销 D*.3]3-I
amount due from banks 存放银行同业的款项 Ny"9!3V
amount due from banks abroad 存放海外银行同业的款项 Sj ovL@X
amount due from holding companies 控股公司欠款 rai'x/Ut}+
amount due from local banks 存放本港银行同业的款项 6Jgl"Jw8
amount due to banks 银行同业的存款 ?,VpZ%Df2
amount due to banks abroad 海外银行同业的存款 _&= `vv'
amount due to holding companies 控股公司存款 Apu - 9|oP
amount due to local banks 本港银行同业的存款 t3$ cX_
amount due to outport banks 外埠银行同业的存款 S*Ea" vBA
amount for note issue 发行纸币的款额 OXLB{|hH80
amount of bond 担保契据的款额 /
[6wm1?!
amount of consideration 代价款额 $l ,U)
amount of contribution 供款数额 q;AD#A|\
amount of indebtedness 负债款额 7b1
yF,N
amount of principal of the loan 贷款本金额 w (HV C
amount of rates chargeable 应征差饷数额 Ow- ejo
amount of share capital 股本额 ;*
5z&1O
amount of sums assured 承保款额 u4lM> (3Y}
amount of variation 变动幅度 kg Bkwp
amount of vote 拨款数额 pRfKlTU\
amount payable 应付款额 6ud?US(
amount receivable 应收款额 ywm"{ U? 8
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 5JOfJ$(n
analysis 分析 UL ew ~j
ancillary risk 附属风险 `_yksh3zL4
annual account 周年帐目；周年帐目报表；年度决算；年结 k8E2?kbF
annual accounting date 年结日期 OC5oxL2HTe
annual allowance 每年免税额；年积金；年度津贴；年津 !o|
ex+z;
annual balance 年度余额 xpa+R^D5G
annual disposable income 每年可动用收入 @%g:'^/
annual estimates 周年预算 <2* +Y|Lk2
annual fee 年费 kX V
annual general meeting 周年大会 C=c&.-Nb9
annual growth rate 年增率；每年增长率 @{V`g8P>
annual long-term supplement 长期个案每年补助金 a/ E(GQ,,
annual pensionable emolument 可供计算退休金的年薪 oi Q3E
annual report 年报 4P Sbr$
Annual Report on the Consumer Price Index 《消费物价指数年报》 L e~D"d8
annual return 周年报表；周年申报表；每年报税表格 OY"BaSEOw}
Annual Return Rules 《周年报表规则》 tQj=m_
annual review of consumer prices 每年消费物价回顾 ft8
annual roll-forward basis 逐年延展方式
$I`,nN
annual salary 年薪 }!g$k
$y
annual statement 年度报表；年度决算表 LZ#A`&qUd
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 2s2KI=6
annuitant 年金受益人 r(]G d`]
annuity 年金 |x.[*'X@
annuity contract 年金合约 "=?J IQ
annuity on human life 人寿年金 <mLU-'c@
antecedent debt 先前的债项 "% \ y$
ante-dated cheque 倒填日期支票 #5;4 O{
anticipated expenditure 预期开支 z V $Z@o
anticipated net profit 预期纯利 /L,iF?7
anticipated revenue 预期收入 ]mBlXE:Z
anti-inflation measure 反通货膨胀措施 El`G<esX
anti-inflationary stance 反通货膨胀立场 +S V!QMIg
apparent deficit 表面赤字 ,DKW_F|
apparent financial solvency 表面偿债能力 D6_#r=08
apparent partner 表面合伙人 M9V
,;*
application for personal assessment 个人入息课税申请书 a"O9;&}; &
application of fund 资金应用 <O9WCl
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 ygm=q^bV]s
appointed actuary 委任精算师 YbV ZK4
appointed auditor 委任核数师；委任审计师 w#(E+ s~}
appointed trustee 委任的受托人 1%.Ct Ti
appointer 委任人 Wi)N/^;n
apportioned pro rata 按比例分摊 =aT8=ihP
apportionment 分配；分摊 H ow:_ Hj
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Qe[ai?iJkt
apportionment formula 分摊方程式 ku v<
apportionment of estate duty 遗产税的分摊 H_JT"~_2
appraisal 估价；评估 j~2t^Qz
appreciable growth 可观增长 :v-,-3AG
appreciable impact 显着影响 G* mLb1
appreciable increase 可观增长 0/+TQD!L
appreciation 增值；升值 {flxZ}
appreciation against other currencies 相对其他货币升值 _#U hXXD
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2\}6b4
appreciation tax 增值税 &)Wm r F
appropriation 拨款；拨用；拨付 \LS s@\$
g
appropriation account 拨款帐目 mpCKF=KL.
Appropriation Bill 拨款法案 $<wU>X
appropriation-in-aid system 补助拨款办法 +]Bx4r?p
approved assets 核准资产 ~xZ )btf
approved basket stock 认可一篮子证券 %c c<>Hi
approved budget 核准预算 <CP't[
approved charitable donation 认可慈善捐款 cRPy5[ 'E
approved charitable institution 认可慈善机构 cMt
, 80
approved currency 核准货币；认可货币 4s&koH(x
approved estimates 核准预算 C"}]P
W
approved estimates of expenditure 核准开支预算 do e u`
approved overseas insurer 核准海外保险人 )vur$RX
approved overseas trust company 核准海外信托公司 ET ]`
approved pooled investment fund 核准汇集投资基金 9/GC8*+
approved provident fund scheme 认可公积金计划 ]\R%@FCYc
approved provision 核准拨款 d 7QWK(d
approved redeemable share 核准可赎回股份 V,9UOC,Gn
approved regional stock 认可地区性证券 @h\u}Ee
approved retirement scheme 认可退休金计划 - ,xsUw 4
approved subordinated loan 核准附属贷款 0w l31k{
arbitrage 套戥；套汇；套利 _Ai\XS
Am
arbitrageur 套戥者；套汇者 _1Iw"K49Qx
arbitrary amount 临时款项 0j~C6 vp
arrangement 措施；安排；协定 9s6d+HhM
arrears 欠款 |
\JB /x
arrears of pay 欠付薪酬 tTrue
?
arrears of revenue 逾期未收税款；逾期未收的帐项 ;fDs9= 3#
articles of association 组织章程；组织细则；组织章程细则 I%G6V
a@
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 UG9 Ha
ascertainment of profit 确定利润 <N;HB&mr
"Asia Clear" “亚洲结算系统”
