allotment 分配；配股 ;W"[,#2TM
allotment notice 股份配售通知；配股通知 my0->W%L
allotment of shares 股份分配 :@L5=2Z+
allowable 可获宽免；免税的 HyMb-Us
allowable business loss 可扣除的营业亏损 l{yPO@ut`F
allowable expenses 可扣税的支出 U3QnWPt}>
allowance 免税额；津贴；备抵；准备金 lD X
H<W?
allowance for debts 债项的免税额 (x!bZ,fu
allowance for depreciation by wear and tear 耗损折旧免税额 YEj U3^@
allowance for funeral expenses 殡殓费的免税额 gA*zFhGVS7
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 E{B<}n|}&
allowance for repairs and outgoings 修葺及支出方面的免税额 Hs` '](
allowance to debtor 给债务人的津贴 ^u74WN
alteration of capital 资本更改 &!V p
'l\9
alternate trustee 候补受托人 t$2{U
amalgamation 合并 oPV"JGa/B4
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 19DW~kvYk
ambit of charges 征税范围；收费范围 bf+2c6_BN0
amended valuation 经修订的估值 '{~ ej:
American Commodities Exchange 美国商品交易所 NI)n f;C
American Express Bank Limited 美国运通银行 0]HI c
American Stock Exchange 美国证券交易所 03y<'n
amortization 摊销 H9?~#GPb
amount due from banks 存放银行同业的款项 G[ea@u$?
amount due from banks abroad 存放海外银行同业的款项 ??;[`_h{bz
amount due from holding companies 控股公司欠款 Y_
B( R
amount due from local banks 存放本港银行同业的款项 o\#e7 Hqbh
amount due to banks 银行同业的存款 \~>#<@h
amount due to banks abroad 海外银行同业的存款 ^S @b*
amount due to holding companies 控股公司存款 J)_ 42Z
amount due to local banks 本港银行同业的存款 Zuf&maa S
amount due to outport banks 外埠银行同业的存款 ho. a93
amount for note issue 发行纸币的款额 *,u{~(thR
amount of bond 担保契据的款额 B'yrXa|P
amount of consideration 代价款额 i|e-N?l
amount of contribution 供款数额 P?
n`n!
qZ
amount of indebtedness 负债款额 2vL n#
amount of principal of the loan 贷款本金额 HV?@MBM
amount of rates chargeable 应征差饷数额 !% Md9Mu!o
amount of share capital 股本额 pe 8MG(V
amount of sums assured 承保款额 r=;k[*;{
amount of variation 变动幅度 qm GB~N|N
amount of vote 拨款数额 LdcP0G\"VG
amount payable 应付款额 a[!':-R`s
amount receivable 应收款额 a"EXR-+8
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 }0
Z3Lrv
analysis 分析 @U,cj>K
ancillary risk 附属风险 d{ Z
annual account 周年帐目；周年帐目报表；年度决算；年结 G 8@ %)$A
annual accounting date 年结日期 aE+E'iL
annual allowance 每年免税额；年积金；年度津贴；年津 lxbZM9 A2
annual balance 年度余额
}0I ! n@
annual disposable income 每年可动用收入 M
EE]6nU
annual estimates 周年预算 *ZHk^d:
annual fee 年费 aX! J0&3
annual general meeting 周年大会 iVA_a 8}
annual growth rate 年增率；每年增长率 /dIiFr"e}G
annual long-term supplement 长期个案每年补助金 fE >FT9c
annual pensionable emolument 可供计算退休金的年薪 Z"A:^jZ<s
annual report 年报 XS>4efCJ
Annual Report on the Consumer Price Index 《消费物价指数年报》 w] VvH"?
annual return 周年报表；周年申报表；每年报税表格 [e (-
Annual Return Rules 《周年报表规则》
) s M}BY
annual review of consumer prices 每年消费物价回顾 'n\ZmG{
annual roll-forward basis 逐年延展方式 Bi]%bl>%
annual salary 年薪 FBe 1f1
sm
annual statement 年度报表；年度决算表 9.<$&mVk7`
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 0=~Ji_5mB
annuitant 年金受益人 =^6]N~*,D
annuity 年金 zk?lN s
annuity contract 年金合约
I3A](`
annuity on human life 人寿年金 8<xJmcTEwO
antecedent debt 先前的债项 9K)2OX;$w
ante-dated cheque 倒填日期支票 #+XKfumLk
anticipated expenditure 预期开支 p[c C%3
anticipated net profit 预期纯利 Da.v yp
anticipated revenue 预期收入 7:
]I@Gc'
anti-inflation measure 反通货膨胀措施 P
)`-cfg
anti-inflationary stance 反通货膨胀立场 FJ/kumq
apparent deficit 表面赤字 ?=6zgb"9-
apparent financial solvency 表面偿债能力 zg]9~ i8
apparent partner 表面合伙人 ?k/Uw'J4u/
application for personal assessment 个人入息课税申请书 R5Ti|k.~Y"
application of fund 资金应用 Xf:-K(%e
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 ${ e{#
appointed actuary 委任精算师 WFTTBUoH
appointed auditor 委任核数师；委任审计师 |= ~9y"F
appointed trustee 委任的受托人 =VD N9-/.
appointer 委任人 k9a-\UIMet
apportioned pro rata 按比例分摊 Hh,\>= ':
apportionment 分配；分摊 \SyfEcSf2v
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 'Kl } y,
apportionment formula 分摊方程式 u)%J5TR .Y
apportionment of estate duty 遗产税的分摊 p j'Yv
appraisal 估价；评估 K@+&5\y]
appreciable growth 可观增长 d^4!=^HN
appreciable impact 显着影响 [(]uin+9Q
appreciable increase 可观增长 l]GLkE
appreciation 增值；升值 iX}EJD{f
appreciation against other currencies 相对其他货币升值 hX8;G!/
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .^uNzN~
appreciation tax 增值税 +hi!=^b]
appropriation 拨款；拨用；拨付 0&zp9(G5
appropriation account 拨款帐目 L ej3? k
Appropriation Bill 拨款法案 =ayl~"bW
appropriation-in-aid system 补助拨款办法 @r=O~x
approved assets 核准资产 g \d|/HV K
approved basket stock 认可一篮子证券 T=9 +
approved budget 核准预算 pf[bOjtR
approved charitable donation 认可慈善捐款
5@+4>[tw
approved charitable institution 认可慈善机构 ~ #Vrf0w/
approved currency 核准货币；认可货币 V4i N
2
approved estimates 核准预算 </Ja@%
approved estimates of expenditure 核准开支预算 RWK| ?FD\<
approved overseas insurer 核准海外保险人 A(ql}cr
approved overseas trust company 核准海外信托公司 * }Vg]3$4
approved pooled investment fund 核准汇集投资基金 qo/`9%^E?
approved provident fund scheme 认可公积金计划 Xbe=_9l&p
approved provision 核准拨款 s@V4ny9x
approved redeemable share 核准可赎回股份 Nn>Oq+:
approved regional stock 认可地区性证券 5V] !xi
approved retirement scheme 认可退休金计划 [s"xOP9R
approved subordinated loan 核准附属贷款 v:|_!+g:
arbitrage 套戥；套汇；套利 =[`B -?
arbitrageur 套戥者；套汇者 Gg8F>y<[R
arbitrary amount 临时款项
~p<w>C9
arrangement 措施；安排；协定
3P N<J
arrears 欠款 ^,*!Qk<c
arrears of pay 欠付薪酬 67?O} ~jbG
arrears of revenue 逾期未收税款；逾期未收的帐项 _ 5n Lrn,~
articles of association 组织章程；组织细则；组织章程细则 IN~ Q(A]Z%
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =~15q=XY0
ascertainment of profit 确定利润 n W1u;.
"Asia Clear" “亚洲结算系统”
