allotment 分配；配股 lwo,D}
allotment notice 股份配售通知；配股通知 \`%#SmQF
allotment of shares 股份分配 XhN?E-WywQ
allowable 可获宽免；免税的 E.-2 /'i
allowable business loss 可扣除的营业亏损 gKgdu($NJ
allowable expenses 可扣税的支出 woN
d7`C}7
allowance 免税额；津贴；备抵；准备金 +vPCr&40
allowance for debts 债项的免税额 }.=@^-JBA5
allowance for depreciation by wear and tear 耗损折旧免税额 ^K
9jJS9K
allowance for funeral expenses 殡殓费的免税额 23opaX5V=
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 5bsv05=e
allowance for repairs and outgoings 修葺及支出方面的免税额 84 s:cO
allowance to debtor 给债务人的津贴 y5Fgf3P@ju
alteration of capital 资本更改 ! \5)!B
alternate trustee 候补受托人
ZS@R ?
amalgamation 合并 pB n;:
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 'C;K Nc
ambit of charges 征税范围；收费范围 u/wWD @ ,
amended valuation 经修订的估值 2d<`dQY{l3
American Commodities Exchange 美国商品交易所 A-eCc #I
American Express Bank Limited 美国运通银行 O<X NI(@
American Stock Exchange 美国证券交易所 %;J$ h^
amortization 摊销 Yi19VU|/
amount due from banks 存放银行同业的款项 Bu{%mm(
amount due from banks abroad 存放海外银行同业的款项 n:Dr< q .
amount due from holding companies 控股公司欠款 J`wx72/-ZW
amount due from local banks 存放本港银行同业的款项 k\ZU%"^J
amount due to banks 银行同业的存款 -cU w}
amount due to banks abroad 海外银行同业的存款 SL<EZn0F9
amount due to holding companies 控股公司存款 :z$+leNH \
amount due to local banks 本港银行同业的存款 eEeK ] 8@
amount due to outport banks 外埠银行同业的存款 qVd s
2
amount for note issue 发行纸币的款额 _cJ\A0h^
amount of bond 担保契据的款额 t3!~= U
amount of consideration 代价款额 ("=24R=a
amount of contribution 供款数额 18y'#<X!
amount of indebtedness 负债款额 D@k#'KU
amount of principal of the loan 贷款本金额 s##XC^; p[
amount of rates chargeable 应征差饷数额 4 X0ku]
amount of share capital 股本额 ,{Z!T5 |
amount of sums assured 承保款额 )1O|+m k
amount of variation 变动幅度 e C&!yY2g
amount of vote 拨款数额 Owh:(E
J"d
amount payable 应付款额 ,rh NXx
amount receivable 应收款额 j LEO-<)-)
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <,9rXjeRl
analysis 分析 @j% 7tfW
ancillary risk 附属风险 +V#dJ[,8;.
annual account 周年帐目；周年帐目报表；年度决算；年结 @X_)%Y-^O
annual accounting date 年结日期 `<%
w4 E
annual allowance 每年免税额；年积金；年度津贴；年津 ,LL=b-Es
annual balance 年度余额 $- GwNG
annual disposable income 每年可动用收入 Nxm '*
-A
annual estimates 周年预算 t<+g
yAW
annual fee 年费 \u 6/nvZ]N
annual general meeting 周年大会 *bi;mQ
annual growth rate 年增率；每年增长率
Ul:M=8nE%
annual long-term supplement 长期个案每年补助金 t\\<+^[%
annual pensionable emolument 可供计算退休金的年薪 IN"6 =2:
annual report 年报 >
}8 6 #^F
Annual Report on the Consumer Price Index 《消费物价指数年报》 SqoO
"(1x
annual return 周年报表；周年申报表；每年报税表格 "}uV=y
Annual Return Rules 《周年报表规则》 Q?dzro4C
annual review of consumer prices 每年消费物价回顾 -V||1@
|
annual roll-forward basis 逐年延展方式 `V?NS,@$
annual salary 年薪 M7neOQHq
annual statement 年度报表；年度决算表 D]K?ntS[*
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 2*zMLI0.
annuitant 年金受益人 ul\FZT 4
annuity 年金 z>spRl,dr
annuity contract 年金合约 Lx3`.F\mG
annuity on human life 人寿年金 7#9 fcfL
antecedent debt 先前的债项 _No<fz8
ante-dated cheque 倒填日期支票 fc%C!^7
anticipated expenditure 预期开支 Bo/i =/7%
anticipated net profit 预期纯利 [ _&z+
anticipated revenue 预期收入 %v]-:5g'|
anti-inflation measure 反通货膨胀措施 H`T}k+e2-N
anti-inflationary stance 反通货膨胀立场 EL9JM}%0v
apparent deficit 表面赤字 "T6s;' k
apparent financial solvency 表面偿债能力 ~|`jIqU
apparent partner 表面合伙人
e:6mz \J
application for personal assessment 个人入息课税申请书 =5g|7grQ:`
application of fund 资金应用 _(KzjOMt
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 ` (@{t:L
appointed actuary 委任精算师 4aG}ex-s|
appointed auditor 委任核数师；委任审计师 Kj |\ALI':
appointed trustee 委任的受托人 z HvW@A'F
appointer 委任人 /ASpAl[J
apportioned pro rata 按比例分摊 wPpe
rn05
apportionment 分配；分摊 QQUZneIDp
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 hj3wxH.}
apportionment formula 分摊方程式
f7 zGz
apportionment of estate duty 遗产税的分摊 ^~m}(6
appraisal 估价；评估 E1 |:t$>Ld
appreciable growth 可观增长 Dfd%Z
;Yu
appreciable impact 显着影响 FX/f0C3CK
appreciable increase 可观增长 e]smnf
appreciation 增值；升值 iMp_1EXe
appreciation against other currencies 相对其他货币升值 oF5~|&C
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4 zf(
appreciation tax 增值税 .IORvP-M&
appropriation 拨款；拨用；拨付 6am<V]Hw0F
appropriation account 拨款帐目 f`p"uLNo<
Appropriation Bill 拨款法案 FdMTc(>
appropriation-in-aid system 补助拨款办法 IPlkv{^
approved assets 核准资产 uq@_DPA7
approved basket stock 认可一篮子证券 NKRH>2,
approved budget 核准预算 6Xt c3
approved charitable donation 认可慈善捐款 ~@ K!>j
approved charitable institution 认可慈善机构 qLm
g18
approved currency 核准货币；认可货币 [L>AU;
:
approved estimates 核准预算 lf2(h4[1R
approved estimates of expenditure 核准开支预算 );V.le}% (
approved overseas insurer 核准海外保险人 w'P !<JaZ
approved overseas trust company 核准海外信托公司 ?) VBkA5j
approved pooled investment fund 核准汇集投资基金 +v|]RgyW)
approved provident fund scheme 认可公积金计划 /@K1"/fqH
approved provision 核准拨款 stlkt>9
approved redeemable share 核准可赎回股份 p}-B>v
approved regional stock 认可地区性证券 e}W|wJ):j@
approved retirement scheme 认可退休金计划 /1LQx>1d
approved subordinated loan 核准附属贷款 uJ L[m(G
arbitrage 套戥；套汇；套利 !o8(9F
arbitrageur 套戥者；套汇者 E% \Ohs7
arbitrary amount 临时款项 rFYw6&;vOi
arrangement 措施；安排；协定 jftf]n&Z(q
arrears 欠款 -<aN$O
arrears of pay 欠付薪酬 ~.8p8\H
arrears of revenue 逾期未收税款；逾期未收的帐项 Y
kcN-
articles of association 组织章程；组织细则；组织章程细则 q! }O+(kt
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 %x|0<@b7-
ascertainment of profit 确定利润 WB=|Ty ~l
"Asia Clear" “亚洲结算系统”
