allotment 分配；配股 =|d5V% mK
allotment notice 股份配售通知；配股通知 yCv"(fNQ
allotment of shares 股份分配 G~Nh
BA9
allowable 可获宽免；免税的 8g/r8u~
allowable business loss 可扣除的营业亏损 WX+@<y}%
allowable expenses 可扣税的支出 ktv{-WG2_
allowance 免税额；津贴；备抵；准备金 e XdH)|l,\
allowance for debts 债项的免税额 kEg~yN
allowance for depreciation by wear and tear 耗损折旧免税额 z=LO$,JW`
allowance for funeral expenses 殡殓费的免税额 gIcPKj"8${
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 TSsx ^h8/
allowance for repairs and outgoings 修葺及支出方面的免税额 :$QwOz^N*
allowance to debtor 给债务人的津贴 _K~?{".
alteration of capital 资本更改 =OR&,xt
alternate trustee 候补受托人 l> >BeZ
amalgamation 合并 UL" <V
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 V{0 V/Nv
ambit of charges 征税范围；收费范围 ND5E`Va5R
amended valuation 经修订的估值 ,7e 2M@=
American Commodities Exchange 美国商品交易所 l_x>.' a
American Express Bank Limited 美国运通银行 _xdttO^N
American Stock Exchange 美国证券交易所 \)PS& Y8n
amortization 摊销 @T-}\AU
amount due from banks 存放银行同业的款项 Vb2")+*:
amount due from banks abroad 存放海外银行同业的款项 6.4,Qae9E
amount due from holding companies 控股公司欠款 [92bGR{
amount due from local banks 存放本港银行同业的款项 .sUL5`
amount due to banks 银行同业的存款 B^1 Io9
amount due to banks abroad 海外银行同业的存款 F,X JGD *
amount due to holding companies 控股公司存款 A3 zNUad;
amount due to local banks 本港银行同业的存款 qxD<mZ@-R0
amount due to outport banks 外埠银行同业的存款 QpifO
amount for note issue 发行纸币的款额 <JJi
amount of bond 担保契据的款额 xX])IZ D
amount of consideration 代价款额
;}k_2mr~
amount of contribution 供款数额 .T*7n
w
amount of indebtedness 负债款额 !Jo.Un7
amount of principal of the loan 贷款本金额 g/,O51f'
amount of rates chargeable 应征差饷数额 .]Z,O>N
amount of share capital 股本额 M~!LjJg;
amount of sums assured 承保款额 D %.<} vG
amount of variation 变动幅度 upH%-)%'
amount of vote 拨款数额 u" a$/
amount payable 应付款额 *$>$O%
amount receivable 应收款额 vGPaW YV
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^F1zkIE
analysis 分析 YC Q +9
ancillary risk 附属风险 k <S! |
annual account 周年帐目；周年帐目报表；年度决算；年结 j Ns eD
annual accounting date 年结日期 VAR/"
annual allowance 每年免税额；年积金；年度津贴；年津 %n #^#:
annual balance 年度余额 -OP5v8c
f
annual disposable income 每年可动用收入 KBGJB`D*
annual estimates 周年预算 >:P3j<xTv
annual fee 年费 8 _[f#s`)
annual general meeting 周年大会 S[M\com'
annual growth rate 年增率；每年增长率 Web8"8eD
annual long-term supplement 长期个案每年补助金 sw &sF
annual pensionable emolument 可供计算退休金的年薪 & ~[%N
O
annual report 年报 'lNl><e-
Annual Report on the Consumer Price Index 《消费物价指数年报》 J XnPKAN
annual return 周年报表；周年申报表；每年报税表格 VVje|T^{Z
Annual Return Rules 《周年报表规则》 f:g<Bz=u)*
annual review of consumer prices 每年消费物价回顾 >heih%Ar0J
annual roll-forward basis 逐年延展方式 UoxF0 0H@!
annual salary 年薪 z95V 7E
annual statement 年度报表；年度决算表
ss 3fq}
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 HI eMV,.QN
annuitant 年金受益人 ;7<a0HZ5!
annuity 年金 Vd^`Hv&i
annuity contract 年金合约 _>:g&pS/
annuity on human life 人寿年金 ?-'Q-\j
antecedent debt 先前的债项 HwSPOII|8K
ante-dated cheque 倒填日期支票 Gb \ 7W
anticipated expenditure 预期开支 .< vg[
anticipated net profit 预期纯利 7"JU)@ U]
anticipated revenue 预期收入 Fk(0q/b
anti-inflation measure 反通货膨胀措施 ~K],hi^<P
anti-inflationary stance 反通货膨胀立场 0QIocha
apparent deficit 表面赤字 J nY3]
apparent financial solvency 表面偿债能力 HNuwq\w
apparent partner 表面合伙人 r5iO%JFg
application for personal assessment 个人入息课税申请书 .Na>BR\F
application of fund 资金应用 <p0$Q!^dK=
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 W\<#`0tUt
appointed actuary 委任精算师 t1Khf
appointed auditor 委任核数师；委任审计师
v|,H d
appointed trustee 委任的受托人 FvI`S >
appointer 委任人 qryt
1~Dq
apportioned pro rata 按比例分摊 X0Oq lAw
apportionment 分配；分摊 j*:pW;)^
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 JcVq%~ {M
apportionment formula 分摊方程式 *u{.K:.I
apportionment of estate duty 遗产税的分摊 F<(x z=
appraisal 估价；评估 /?XfVhA:
A
appreciable growth 可观增长 V!U[N.& $
appreciable impact 显着影响 4!}fCP ty
appreciable increase 可观增长 8:xQPd?3
appreciation 增值；升值 Gj_b GqF8}
appreciation against other currencies 相对其他货币升值 ycAQP
z}=I
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (kuZS4Af
appreciation tax 增值税 Xp?Z;$r$
appropriation 拨款；拨用；拨付 t+(CAP|,
appropriation account 拨款帐目 eu: _ V+
Appropriation Bill 拨款法案 N~ozyIP,
appropriation-in-aid system 补助拨款办法 Csc2 yI%3
approved assets 核准资产
uATBt
approved basket stock 认可一篮子证券 TQ2Tt "
approved budget 核准预算 6~/H#8Kdn
approved charitable donation 认可慈善捐款 o V!9B -<
approved charitable institution 认可慈善机构 [1UqMkXtf
approved currency 核准货币；认可货币 anwn!Eqk"
approved estimates 核准预算 y14@9<~9
approved estimates of expenditure 核准开支预算 J;kbY9e
approved overseas insurer 核准海外保险人 BmJ?VJ}Y
approved overseas trust company 核准海外信托公司 SA7,]&Zb
approved pooled investment fund 核准汇集投资基金 z*[Z:
approved provident fund scheme 认可公积金计划 h
a),N<'
approved provision 核准拨款 -)I _+N
approved redeemable share 核准可赎回股份
_/=ZkI5
approved regional stock 认可地区性证券 0 Yj y
approved retirement scheme 认可退休金计划 5y' Yosy:
approved subordinated loan 核准附属贷款 db XG?K][
arbitrage 套戥；套汇；套利 M#>GU<4"
arbitrageur 套戥者；套汇者 FT enXJ/c
arbitrary amount 临时款项 O
&s6blD11
arrangement 措施；安排；协定 an2Tc*=~l(
arrears 欠款 J@TM>R
arrears of pay 欠付薪酬 .e AC!R
arrears of revenue 逾期未收税款；逾期未收的帐项 t;1NzI$^
articles of association 组织章程；组织细则；组织章程细则 QaO`:wJj
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 D{l((t3 =T
ascertainment of profit 确定利润 NE4fQi?3
"Asia Clear" “亚洲结算系统”
