allotment 分配；配股 gvW
gw7z
allotment notice 股份配售通知；配股通知 S{&%tj~U
allotment of shares 股份分配 e/+. ^ '{
allowable 可获宽免；免税的 T|BlFJ0"
allowable business loss 可扣除的营业亏损 ?32~%?m
allowable expenses 可扣税的支出 N]iarYc
allowance 免税额；津贴；备抵；准备金 VvP: }y
J
allowance for debts 债项的免税额 l"d XL"h
allowance for depreciation by wear and tear 耗损折旧免税额 &XcPHZy'
allowance for funeral expenses 殡殓费的免税额 Qu'#~#L`
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 \VOv&s;h
allowance for repairs and outgoings 修葺及支出方面的免税额 lv!j
allowance to debtor 给债务人的津贴
*?1 \S^7R
alteration of capital 资本更改 T}Wbt=\M
alternate trustee 候补受托人 V~/@KU8cH
amalgamation 合并 xL.m <XDL
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 k -R"e
ambit of charges 征税范围；收费范围 ._]Pz 6
amended valuation 经修订的估值 :'<;]~f
American Commodities Exchange 美国商品交易所 ? b(wZ-/
American Express Bank Limited 美国运通银行 rWNe&gFM
American Stock Exchange 美国证券交易所
iVeH\a
amortization 摊销 #P}n+w_@
amount due from banks 存放银行同业的款项 )ej1) RU"
amount due from banks abroad 存放海外银行同业的款项 ! })Y9oZc8
amount due from holding companies 控股公司欠款
J?Y,3cc.
amount due from local banks 存放本港银行同业的款项 tx<^P
V2
amount due to banks 银行同业的存款 v+g:0
C5
(
amount due to banks abroad 海外银行同业的存款 "dt} k$Gr
amount due to holding companies 控股公司存款 EMr|#}]#s
amount due to local banks 本港银行同业的存款 LD?\gK "
amount due to outport banks 外埠银行同业的存款 ~Y~M}4
amount for note issue 发行纸币的款额 2 Uf/'
amount of bond 担保契据的款额 eA]8M ^
amount of consideration 代价款额 ;/4x.t#b
amount of contribution 供款数额 [6g$;SicT
amount of indebtedness 负债款额 .Y7Kd+)s)L
amount of principal of the loan 贷款本金额 d42Y ` Wu
amount of rates chargeable 应征差饷数额 +\ "NPK@3
amount of share capital 股本额 x5\D u6
3
amount of sums assured 承保款额
x a]yq%
amount of variation 变动幅度 @?]>4+Oa0
amount of vote 拨款数额 7O|`\&RY R
amount payable 应付款额 v36Z*I6)5
amount receivable 应收款额 |LLpG37_
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~cO iv
analysis 分析 IOxtuR
ancillary risk 附属风险 g ^|R;s{
annual account 周年帐目；周年帐目报表；年度决算；年结 0w TOdCvmb
annual accounting date 年结日期 k_u!E3{~
annual allowance 每年免税额；年积金；年度津贴；年津 f0^s<:*
annual balance 年度余额 $i<+O,@-
annual disposable income 每年可动用收入 kFkI[WKyZ
annual estimates 周年预算 32aI0CT
annual fee 年费 oBu b]<.J
annual general meeting 周年大会 ,m0 M:!hK
annual growth rate 年增率；每年增长率 FhBV.,bU,m
annual long-term supplement 长期个案每年补助金 2x|F Vp
annual pensionable emolument 可供计算退休金的年薪 xuqG)HthRS
annual report 年报 KCZ<#ca^
Annual Report on the Consumer Price Index 《消费物价指数年报》 9:xs)t- _
annual return 周年报表；周年申报表；每年报税表格 OUwnVAZZ6
Annual Return Rules 《周年报表规则》 7p!f+\kM
annual review of consumer prices 每年消费物价回顾 uR2|>
m
annual roll-forward basis 逐年延展方式 ydY( *]
annual salary 年薪 j$6Q]5KdoS
annual statement 年度报表；年度决算表 jzpDKc%
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 jp4-w(
annuitant 年金受益人 3j
W& S
annuity 年金 /TB{|_HbW
annuity contract 年金合约 [P~7kNFOh
annuity on human life 人寿年金 7KUf,0D
antecedent debt 先前的债项 K7{B !kX4k
ante-dated cheque 倒填日期支票 4IY| <
anticipated expenditure 预期开支 ?9 eiT: 2
anticipated net profit 预期纯利 Br<lP#u=G
anticipated revenue 预期收入 iYYuZ.
anti-inflation measure 反通货膨胀措施 nW\W<[O9
anti-inflationary stance 反通货膨胀立场 bxO/FrwTj{
apparent deficit 表面赤字 $g VbeQ
apparent financial solvency 表面偿债能力 dS Ty x#o
apparent partner 表面合伙人 6
~{'\Z
application for personal assessment 个人入息课税申请书 `h :!^"G
application of fund 资金应用 8n2;47 a
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 "D4% A!i
appointed actuary 委任精算师 T ]/> c
appointed auditor 委任核数师；委任审计师 Fx1F xwIJ
appointed trustee 委任的受托人 y}={S,z%22
appointer 委任人 )'7Qd(4WT
apportioned pro rata 按比例分摊 :YkAp9civ
apportionment 分配；分摊 pih 0ME}z
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 L|s\IM1g
apportionment formula 分摊方程式 Pq{p\Qkj
apportionment of estate duty 遗产税的分摊 n dN* X'
appraisal 估价；评估 p NQ7uy
appreciable growth 可观增长 u+6D |
appreciable impact 显着影响 %Q}(.h%M
appreciable increase 可观增长 >e.KD) qA
appreciation 增值；升值 #M#$2Vt
appreciation against other currencies 相对其他货币升值 aEa+?6;D
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 % `]!atH
appreciation tax 增值税 NZ8X@|N
appropriation 拨款；拨用；拨付 ?D9iCP~~
appropriation account 拨款帐目 g $Vr9MH
Appropriation Bill 拨款法案 v} AjW%rB
appropriation-in-aid system 补助拨款办法 ;;CNr_
approved assets 核准资产 o F_r
C[
approved basket stock 认可一篮子证券 f2Xn !]o
approved budget 核准预算 <y cR/X
approved charitable donation 认可慈善捐款 ~g#/q~UE
approved charitable institution 认可慈善机构 jxhZO
LG
approved currency 核准货币；认可货币 H SU?4=Q
approved estimates 核准预算 Tw*p^rU
approved estimates of expenditure 核准开支预算 !.pcldx
approved overseas insurer 核准海外保险人 .qYQ
3G'V
approved overseas trust company 核准海外信托公司 `Z{s,!z
approved pooled investment fund 核准汇集投资基金 +`m I\+y,
approved provident fund scheme 认可公积金计划 *h).V&::O
approved provision 核准拨款 I
jz*wq\s;
approved redeemable share 核准可赎回股份 >X iT[Ru
approved regional stock 认可地区性证券 @ %q>Jd
approved retirement scheme 认可退休金计划 o.zP1n|G~r
approved subordinated loan 核准附属贷款 ~ 5Mj:{B
arbitrage 套戥；套汇；套利 MwQt/Qv=
arbitrageur 套戥者；套汇者 '?_~{\9<
arbitrary amount 临时款项 ; 5[W*,7s
arrangement 措施；安排；协定 Q 9 f5}
arrears 欠款 cud9oJ-=;
arrears of pay 欠付薪酬 >RJ&b
arrears of revenue 逾期未收税款；逾期未收的帐项 l S
p"(&
articles of association 组织章程；组织细则；组织章程细则 DC BN89#
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 5X5UUdTM
ascertainment of profit 确定利润 gk5G f
l
"Asia Clear" “亚洲结算系统”
