allotment 分配；配股 %d
a-/[
allotment notice 股份配售通知；配股通知 ZP&iy$<L
allotment of shares 股份分配 /TIt- c
allowable 可获宽免；免税的 Ol>/^3 a=
allowable business loss 可扣除的营业亏损 $
9E"{6;@
allowable expenses 可扣税的支出 5Z"N2D)."
allowance 免税额；津贴；备抵；准备金
klY, @
allowance for debts 债项的免税额 r>PKl'IbE
allowance for depreciation by wear and tear 耗损折旧免税额 0dI7{o;<|
allowance for funeral expenses 殡殓费的免税额 'aEN(Mdz1e
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 jqTK7b
allowance for repairs and outgoings 修葺及支出方面的免税额 lH
@goh
allowance to debtor 给债务人的津贴
bk
i :u
alteration of capital 资本更改 r(_Fr#
Qn
alternate trustee 候补受托人 ?P#\ CW
amalgamation 合并 JE*?O*&|Q
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 m5HMtoU
ambit of charges 征税范围；收费范围 E8<,j})*
amended valuation 经修订的估值 [9Tnp ]q
American Commodities Exchange 美国商品交易所 >?G!>kw
American Express Bank Limited 美国运通银行 c? GV
American Stock Exchange 美国证券交易所 +%~me?
amortization 摊销 *YX:e@Fm.a
amount due from banks 存放银行同业的款项 *A" )A.R
amount due from banks abroad 存放海外银行同业的款项 hewc5vrL
amount due from holding companies 控股公司欠款 ]g F=I5jn]
amount due from local banks 存放本港银行同业的款项 -~H
"zu`
amount due to banks 银行同业的存款 /+. m.TF
amount due to banks abroad 海外银行同业的存款 A 2
\3.3
amount due to holding companies 控股公司存款 /rK/ l
amount due to local banks 本港银行同业的存款 YhooD
,[.
amount due to outport banks 外埠银行同业的存款 i~M-V=Zg
amount for note issue 发行纸币的款额 ?[WUi x;
amount of bond 担保契据的款额 M pk7$=hjc
amount of consideration 代价款额 *#@{&Q(Qh
amount of contribution 供款数额 #G?",,&dM
amount of indebtedness 负债款额 IF<T{/MA
amount of principal of the loan 贷款本金额 WU.ee iX
amount of rates chargeable 应征差饷数额 m")p]B&i=
amount of share capital 股本额 ,W/Y@Sc C
amount of sums assured 承保款额 U_E
t
amount of variation 变动幅度 b.}J'?yLm
amount of vote 拨款数额 9V IAOky-
amount payable 应付款额 U^K8^an$
amount receivable 应收款额 d`j<Bbf-
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 t+^__~IX
analysis 分析 at2)%V)
ancillary risk 附属风险 &XXr5ne~C
annual account 周年帐目；周年帐目报表；年度决算；年结
qNMYZ0,
annual accounting date 年结日期 O@:R\MwFOZ
annual allowance 每年免税额；年积金；年度津贴；年津 Z7?\ >4V
annual balance 年度余额 {?A/1q4rr
annual disposable income 每年可动用收入 9'|_1Q.b^
annual estimates 周年预算 XB:E<I'q!3
annual fee 年费 R+/kx#^
annual general meeting 周年大会 \Il?$Kb/
annual growth rate 年增率；每年增长率 UF}Ji#fqn
annual long-term supplement 长期个案每年补助金 3#\C!T0y
annual pensionable emolument 可供计算退休金的年薪 Z]5xy_La
annual report 年报 G
W 7+#
Annual Report on the Consumer Price Index 《消费物价指数年报》 A,7* 5 2U
annual return 周年报表；周年申报表；每年报税表格 mT
;
Annual Return Rules 《周年报表规则》 \`-xxhb?e
annual review of consumer prices 每年消费物价回顾 kn`O3cW/
annual roll-forward basis 逐年延展方式 1&Mpx!K*T
annual salary 年薪 "-G7eGQ
annual statement 年度报表；年度决算表 >{Xyl):
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 P$@:T[}v
annuitant 年金受益人 ]IDhE{
annuity 年金 TI F =fQ
annuity contract 年金合约 i.FdZN{
annuity on human life 人寿年金 )<e,- XujY
antecedent debt 先前的债项 yD0DPtti
ante-dated cheque 倒填日期支票 [8 23w.{]#
anticipated expenditure 预期开支 ?]+! gz1
anticipated net profit 预期纯利 q!Z{qt*`um
anticipated revenue 预期收入 i@%a!].I
anti-inflation measure 反通货膨胀措施 (I{+ %
anti-inflationary stance 反通货膨胀立场 VmXXj6l&
apparent deficit 表面赤字 ndk~(ex|j
apparent financial solvency 表面偿债能力 ItZ*$I1<
apparent partner 表面合伙人 r V*Ri~Vx
application for personal assessment 个人入息课税申请书 lcfs
1].
application of fund 资金应用 zOy_qozk
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 uw@-.N^
appointed actuary 委任精算师 P#rS.CIh
appointed auditor 委任核数师；委任审计师 \"Qa)1 |
appointed trustee 委任的受托人 f %q ?
appointer 委任人
$wl_
apportioned pro rata 按比例分摊 YjPj#57+
apportionment 分配；分摊 Ac }5,
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >3I|5kZ6
apportionment formula 分摊方程式 i\#?M "
apportionment of estate duty 遗产税的分摊 xl c2,L;i
appraisal 估价；评估
/7ykmW
appreciable growth 可观增长 8LY^>.
appreciable impact 显着影响
\GK]6VW
appreciable increase 可观增长 P\@efq@!
appreciation 增值；升值 UH((d*HX4
appreciation against other currencies 相对其他货币升值 hdH3Jb_hl(
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 tK 6=F63e
appreciation tax 增值税 D23 c/8K
appropriation 拨款；拨用；拨付 :8]y*j
appropriation account 拨款帐目 1`~.!yd8(
Appropriation Bill 拨款法案 [ 88PCA:
appropriation-in-aid system 补助拨款办法 3A.lS+P1
approved assets 核准资产 tNYuuC%N
approved basket stock 认可一篮子证券 uu/2C \n}
approved budget 核准预算 AH:0h X6+
approved charitable donation 认可慈善捐款 j&q% @%Gm
approved charitable institution 认可慈善机构 0aJcX)
approved currency 核准货币；认可货币 LYyud
approved estimates 核准预算 '{)Jhl47
approved estimates of expenditure 核准开支预算 F ><ficT
approved overseas insurer 核准海外保险人 jZiz
0[
approved overseas trust company 核准海外信托公司 _KZ TY`/*
approved pooled investment fund 核准汇集投资基金 HI[Pf%${
approved provident fund scheme 认可公积金计划 \4O_@d`A
approved provision 核准拨款 $KS!vS7
approved redeemable share 核准可赎回股份 Xwd9- :
approved regional stock 认可地区性证券 {=;<1PykLb
approved retirement scheme 认可退休金计划
nW
oh( a
approved subordinated loan 核准附属贷款 {/qQ=$t
arbitrage 套戥；套汇；套利 n(sseQ|\
arbitrageur 套戥者；套汇者 [n3@*)q's
arbitrary amount 临时款项 | 3 `8$-
arrangement 措施；安排；协定 wVc ^ l
arrears 欠款 Q!r` G
arrears of pay 欠付薪酬 gSe3S-Lt
arrears of revenue 逾期未收税款；逾期未收的帐项 WYIv&h <h"
articles of association 组织章程；组织细则；组织章程细则 !1Ht{cA0
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 7j88^
59
ascertainment of profit 确定利润 {+E nJ"
"Asia Clear" “亚洲结算系统”
