allotment 分配；配股 6 \? 2=dNX
allotment notice 股份配售通知；配股通知 \mq rDaB
allotment of shares 股份分配 Gn;^]8d
allowable 可获宽免；免税的 AR c
allowable business loss 可扣除的营业亏损 &_' evZ8
allowable expenses 可扣税的支出 c_Iq
!MH
allowance 免税额；津贴；备抵；准备金 -i]2 b
allowance for debts 债项的免税额 CKX3t:HP0
allowance for depreciation by wear and tear 耗损折旧免税额 F <{k~
allowance for funeral expenses 殡殓费的免税额 XII'
,&
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 7wHd*{^9N
allowance for repairs and outgoings 修葺及支出方面的免税额 ~xc U6@/
allowance to debtor 给债务人的津贴 <ka zV<"
alteration of capital 资本更改 eWXR #g!%>
alternate trustee 候补受托人 Mtn{63cK
amalgamation 合并 U-D00 l7C
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 @*WrHoa2N
ambit of charges 征税范围；收费范围 f]2;s#cu
amended valuation 经修订的估值 \b#`Ahf`
American Commodities Exchange 美国商品交易所 W> u{JgY
American Express Bank Limited 美国运通银行 Wr 8}=\/
American Stock Exchange 美国证券交易所 q-S#[I+g
amortization 摊销 \)W Z D
amount due from banks 存放银行同业的款项 mqDI'~T9 u
amount due from banks abroad 存放海外银行同业的款项 hJ?PV@xy
amount due from holding companies 控股公司欠款 67U6`9d
amount due from local banks 存放本港银行同业的款项 r+tHVh
amount due to banks 银行同业的存款 9 $^b^It
amount due to banks abroad 海外银行同业的存款 NKiWt
Z"
amount due to holding companies 控股公司存款 I")mg~f
amount due to local banks 本港银行同业的存款 *P?Ruc g
amount due to outport banks 外埠银行同业的存款 M]xfH *
amount for note issue 发行纸币的款额 N w/it
*f
amount of bond 担保契据的款额 QFFFxaeJg
amount of consideration 代价款额 j%gle
%_
amount of contribution 供款数额 +5GPU 9k
amount of indebtedness 负债款额 b`;Cm)@X!)
amount of principal of the loan 贷款本金额 uW4.Q_O!H
amount of rates chargeable 应征差饷数额 'Jd*r(2d
amount of share capital 股本额 +mYK
amount of sums assured 承保款额 (^58$IW71
amount of variation 变动幅度 'ZAIe7i&
amount of vote 拨款数额
)!FheoR
amount payable 应付款额 /Eu|Jg=I
amount receivable 应收款额 1JV-X G6
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 k&npC8oA
analysis 分析 :mt<]Oy3
ancillary risk 附属风险 '_
ys4hz}
annual account 周年帐目；周年帐目报表；年度决算；年结
spWo{
annual accounting date 年结日期 5=1Ml50
annual allowance 每年免税额；年积金；年度津贴；年津 i;\n\p 1
annual balance 年度余额 {
PS0.UZ
annual disposable income 每年可动用收入 CD4@ 0Z+
annual estimates 周年预算
Ao\Im(?
annual fee 年费 RL*b4 7,
annual general meeting 周年大会 1!
5VWF 0
annual growth rate 年增率；每年增长率 .etG>tH
annual long-term supplement 长期个案每年补助金 [rz5tfMp
annual pensionable emolument 可供计算退休金的年薪 B &3sV+
annual report 年报 T/:6Z
Annual Report on the Consumer Price Index 《消费物价指数年报》 NHe [,nIV
annual return 周年报表；周年申报表；每年报税表格
Az/B/BLB
Annual Return Rules 《周年报表规则》 X2{Aa T*M
annual review of consumer prices 每年消费物价回顾 tR NMiU
annual roll-forward basis 逐年延展方式 h+Y>\Cxg
annual salary 年薪 fr}.#~{5Y
annual statement 年度报表；年度决算表 /x\~ 5cC
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 UK) wV
annuitant 年金受益人 @?gRWH;Pq
annuity 年金 '=J|IN7WT
annuity contract 年金合约 U|8?$/*\
annuity on human life 人寿年金 fZQ2<*)pqO
antecedent debt 先前的债项 # hw;aQ
ante-dated cheque 倒填日期支票 +`!>lo{X
anticipated expenditure 预期开支 &#OF,_6"m
anticipated net profit 预期纯利 cv. j
anticipated revenue 预期收入 V 7D<'!
anti-inflation measure 反通货膨胀措施 fP 3t0cp
anti-inflationary stance 反通货膨胀立场 (px3o'ls h
apparent deficit 表面赤字 =Z..&H5i
apparent financial solvency 表面偿债能力 M|R\[
Zf
apparent partner 表面合伙人 Hm+VGH'H?
application for personal assessment 个人入息课税申请书 gU YTVp Vf
application of fund 资金应用 8t |?b
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Pfd%[C/vdm
appointed actuary 委任精算师 X]d
N1/_
appointed auditor 委任核数师；委任审计师 #}B v/`t
appointed trustee 委任的受托人 3N4kW[J2i
appointer 委任人 )k]{FM
apportioned pro rata 按比例分摊 S'`RP2P
apportionment 分配；分摊 /l8w b~vl
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 M~)iiKw~MY
apportionment formula 分摊方程式 @\+UTkl8
apportionment of estate duty 遗产税的分摊 n*TKzn4E
appraisal 估价；评估 5acC4v!T
appreciable growth 可观增长 rl-#E z
appreciable impact 显着影响 8C*x rg#g:
appreciable increase 可观增长 IR32O,)
appreciation 增值；升值 _qH]OSo
appreciation against other currencies 相对其他货币升值 z? GtC{L9
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 uE>m3Y(aP
appreciation tax 增值税 v~0l
Ze
appropriation 拨款；拨用；拨付 % &J`mq
appropriation account 拨款帐目
4 b }'W}
Appropriation Bill 拨款法案 #A:^XAU1Z@
appropriation-in-aid system 补助拨款办法 \w-3S pk*
approved assets 核准资产 h;mOfF
approved basket stock 认可一篮子证券 ,+x\NY2d
approved budget 核准预算 Wxgs66
approved charitable donation 认可慈善捐款 Equ%6x
approved charitable institution 认可慈善机构 nYO$ |/e
approved currency 核准货币；认可货币 Fxn=+Xgg
approved estimates 核准预算 0*
j \i@
approved estimates of expenditure 核准开支预算 q?8#D
approved overseas insurer 核准海外保险人 lq?N>~PG
approved overseas trust company 核准海外信托公司 BF" eVKA
approved pooled investment fund 核准汇集投资基金 2#8PM-3"
approved provident fund scheme 认可公积金计划 ?.ofs}
approved provision 核准拨款
}a%Wu 7D
approved redeemable share 核准可赎回股份 ClufP6'
approved regional stock 认可地区性证券 [=:4^S|M
approved retirement scheme 认可退休金计划 fT=ZiHJ3Gu
approved subordinated loan 核准附属贷款 AP9\]qZ(7
arbitrage 套戥；套汇；套利
U^-Ry E!}
arbitrageur 套戥者；套汇者 )=5
*iWe
arbitrary amount 临时款项 }IQ! [T5
arrangement 措施；安排；协定 mA
#^Pv*
arrears 欠款 swMR+F#u*
arrears of pay 欠付薪酬 |1Nz8Vr.
arrears of revenue 逾期未收税款；逾期未收的帐项 gL1r"&^L
articles of association 组织章程；组织细则；组织章程细则 @f
-rS {
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Q[lkhx|.B
ascertainment of profit 确定利润 C *Q x
"Asia Clear" “亚洲结算系统”
