allotment 分配；配股 m*e8j[w#
allotment notice 股份配售通知；配股通知 NP.qh1{NP
allotment of shares 股份分配 /byF:iYI
allowable 可获宽免；免税的 z`J-J*R>d
allowable business loss 可扣除的营业亏损 je:J`4k$
allowable expenses 可扣税的支出 tuo'Uk )
allowance 免税额；津贴；备抵；准备金 ]'#^ ~.
allowance for debts 债项的免税额 tQMz1$
allowance for depreciation by wear and tear 耗损折旧免税额 <qoPBm])
allowance for funeral expenses 殡殓费的免税额 6il+hz2&lH
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 d)%l-jj9,
allowance for repairs and outgoings 修葺及支出方面的免税额 MzW!iG
allowance to debtor 给债务人的津贴 #b&=CsW`
alteration of capital 资本更改 !$-QWKD4
alternate trustee 候补受托人 z.t,qi$;{U
amalgamation 合并 Hw#yw g
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 esv<b>`R
ambit of charges 征税范围；收费范围 *:chN' <
amended valuation 经修订的估值 PB:r+[91
American Commodities Exchange 美国商品交易所 4 tt=u]:
American Express Bank Limited 美国运通银行 ?G5 , x
American Stock Exchange 美国证券交易所 |z) 7XK
amortization 摊销 &9n=!S'Md
amount due from banks 存放银行同业的款项 "W}+~Sn
amount due from banks abroad 存放海外银行同业的款项 kgX"I ?>d
amount due from holding companies 控股公司欠款 z)&&Ym#
amount due from local banks 存放本港银行同业的款项 XOZ@ek)LY
amount due to banks 银行同业的存款 8L))@SA+uJ
amount due to banks abroad 海外银行同业的存款 aTLr%D:Ka
amount due to holding companies 控股公司存款 @^Kw\s
amount due to local banks 本港银行同业的存款 !NhVPb,
amount due to outport banks 外埠银行同业的存款 y= 1(o3(
amount for note issue 发行纸币的款额 KXo[;Db)k
amount of bond 担保契据的款额 ZN;fDv
amount of consideration 代价款额 Z3 na .>Z
amount of contribution 供款数额 ns[h_g!j;
amount of indebtedness 负债款额 W$R@Klz
amount of principal of the loan 贷款本金额 AIwp2Fz
amount of rates chargeable 应征差饷数额 *pGbcBQ
amount of share capital 股本额 WZ@$bf}f0
amount of sums assured 承保款额 |uA /72
amount of variation 变动幅度 ;uU 8$
amount of vote 拨款数额 p#dYNed]'
amount payable 应付款额 qS[nf>"
amount receivable 应收款额 ]!N|3"Ls
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4L2TsuLw
analysis 分析 ,xC@ @>f
ancillary risk 附属风险 T
"t %>g
annual account 周年帐目；周年帐目报表；年度决算；年结 DM !
B@
annual accounting date 年结日期 Nu%MXu+
annual allowance 每年免税额；年积金；年度津贴；年津 <(o) * Zmo
annual balance 年度余额
K&iU
+
annual disposable income 每年可动用收入 14Jkr)N
annual estimates 周年预算 l9$"zEC
annual fee 年费 v}"DW?
annual general meeting 周年大会 eq36mIo
annual growth rate 年增率；每年增长率 `c_Wk] i
annual long-term supplement 长期个案每年补助金 ^{+_PWn
annual pensionable emolument 可供计算退休金的年薪 2o` L^^
annual report 年报 0a's[ >-'A
Annual Report on the Consumer Price Index 《消费物价指数年报》 5q.)K
f+
annual return 周年报表；周年申报表；每年报税表格 M[ ,:NE4H
Annual Return Rules 《周年报表规则》 bjs{_?
annual review of consumer prices 每年消费物价回顾 RMxFo\TK;
annual roll-forward basis 逐年延展方式 h!]=)7x;
annual salary 年薪 140_ WV?7
annual statement 年度报表；年度决算表 +zsB ~Vz
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 RZ:= ';
annuitant 年金受益人 s `
+cQ
annuity 年金 nTPq|=C
annuity contract 年金合约 8Nf%<nUv
annuity on human life 人寿年金 hdH}4W
antecedent debt 先前的债项 H_ 7E K
ante-dated cheque 倒填日期支票 Fpy-? U
anticipated expenditure 预期开支 ^9?IS<N0]
anticipated net profit 预期纯利 e[L%M:e9U
anticipated revenue 预期收入 N/N~>7f
anti-inflation measure 反通货膨胀措施 5*Y(%I<
anti-inflationary stance 反通货膨胀立场 Jm*wlN
[>
apparent deficit 表面赤字 &\M<>>IB
apparent financial solvency 表面偿债能力 =E-V-?N\
apparent partner 表面合伙人 Ouc$M2m0!
application for personal assessment 个人入息课税申请书 rIWQD%Afm
application of fund 资金应用 &^^V*O
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 HO9w"){d$
appointed actuary 委任精算师 /gq
VXDY+`
appointed auditor 委任核数师；委任审计师 J0 x)NnWJ
appointed trustee 委任的受托人 qv$m5CJvK
appointer 委任人 4xD`Z_U
apportioned pro rata 按比例分摊 4oRDvn7f&
apportionment 分配；分摊 o0F&
, |'
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (<xl _L:*.
apportionment formula 分摊方程式 UrEfFtH'
apportionment of estate duty 遗产税的分摊 _tQR3I5
appraisal 估价；评估 _T.k/a
appreciable growth 可观增长 F>[T)t{m=
appreciable impact 显着影响 + I r
appreciable increase 可观增长 F>s5<pKAX
appreciation 增值；升值 Q}:#H z?U
appreciation against other currencies 相对其他货币升值
{Z(k zJwN
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 jk fc=O6 ^
appreciation tax 增值税 ^ah9:}Ll
appropriation 拨款；拨用；拨付 ~~X-$rtU
appropriation account 拨款帐目 ]}0QrD
Appropriation Bill 拨款法案 *t,1(Gw|7q
appropriation-in-aid system 补助拨款办法 6~c:FsZ)
approved assets 核准资产 L/2,r*LNx$
approved basket stock 认可一篮子证券 QNm8`1
approved budget 核准预算 p5\B0G<m
approved charitable donation 认可慈善捐款 %oHK=],|1
approved charitable institution 认可慈善机构 fu $<*Sa2
approved currency 核准货币；认可货币 .FpeVjR''
approved estimates 核准预算 eNX!EN(^
approved estimates of expenditure 核准开支预算 E8] kd
approved overseas insurer 核准海外保险人 nv/'C=+L
approved overseas trust company 核准海外信托公司 8zzY; 3^h;
approved pooled investment fund 核准汇集投资基金 Y2Y)| <FH
approved provident fund scheme 认可公积金计划 oA]rwa U X
approved provision 核准拨款 .l$:0 a
approved redeemable share 核准可赎回股份 oZ,_ G,b^
approved regional stock 认可地区性证券 r: M>/Z/
approved retirement scheme 认可退休金计划 g}n-H4LI
approved subordinated loan 核准附属贷款 <S68UN(Ke
arbitrage 套戥；套汇；套利 /l1OC(hm
arbitrageur 套戥者；套汇者 9vI<\
Xa
arbitrary amount 临时款项 p; n"zr8 U
arrangement 措施；安排；协定 qvG@kuz8g5
arrears 欠款 ^c| _%/
arrears of pay 欠付薪酬 L(+I
arrears of revenue 逾期未收税款；逾期未收的帐项 szC<ht?z
articles of association 组织章程；组织细则；组织章程细则 $* hqF1Q
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 | Q?^B a
ascertainment of profit 确定利润 Zi= /w
"Asia Clear" “亚洲结算系统”
