allotment 分配；配股 2<:dA >1
allotment notice 股份配售通知；配股通知 cvhwd\
allotment of shares 股份分配 v5U'ky :
allowable 可获宽免；免税的 9}Ge@a<j
allowable business loss 可扣除的营业亏损 u7j,Vc' ~
allowable expenses 可扣税的支出 H({m1v ~R
allowance 免税额；津贴；备抵；准备金 JAT%s
%UC
allowance for debts 债项的免税额
+;M 5Sp
allowance for depreciation by wear and tear 耗损折旧免税额 1GB]Yi [>
allowance for funeral expenses 殡殓费的免税额 u]i%<Yy89
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 k! '+7
K.
allowance for repairs and outgoings 修葺及支出方面的免税额 o2q-x2uB
allowance to debtor 给债务人的津贴 p1 ("
alteration of capital 资本更改 _x^rHAD p
alternate trustee 候补受托人 %s^1 de
amalgamation 合并 M^>l>?#rl
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 iyXd"O
ambit of charges 征税范围；收费范围 VL'wrgk
amended valuation 经修订的估值 C
,|9VH
American Commodities Exchange 美国商品交易所 t)rPXvx}!
American Express Bank Limited 美国运通银行 7S=,#
American Stock Exchange 美国证券交易所 L
4Z+8*
amortization 摊销 Rw FA
amount due from banks 存放银行同业的款项 bOp %
amount due from banks abroad 存放海外银行同业的款项 4=; j.=>0X
amount due from holding companies 控股公司欠款
fNfa.0 s
amount due from local banks 存放本港银行同业的款项 c;06>1=wP5
amount due to banks 银行同业的存款 sg49a9`8
amount due to banks abroad 海外银行同业的存款 .yFO]
r1aL
amount due to holding companies 控股公司存款 \u))1zRd
amount due to local banks 本港银行同业的存款 3d4A~ !Iz
amount due to outport banks 外埠银行同业的存款 He}?\C
Bo
amount for note issue 发行纸币的款额 `AvK=]
amount of bond 担保契据的款额 9)o@d`*
amount of consideration 代价款额 :8==Bu
amount of contribution 供款数额 +{C)^!zBK
amount of indebtedness 负债款额 rK`^ A
amount of principal of the loan 贷款本金额 J9DI( `
amount of rates chargeable 应征差饷数额 "?l z[K>
amount of share capital 股本额 LZ.X cy
amount of sums assured 承保款额 1i_%1Oip
amount of variation 变动幅度 tE
< ?L
amount of vote 拨款数额 ]<L~f~vU
amount payable 应付款额 'J5F+, \Ka
amount receivable 应收款额 X%kJ3
{
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 MNb9 ~kM
analysis 分析 uXL Z!LJo
ancillary risk 附属风险 ( @qS
annual account 周年帐目；周年帐目报表；年度决算；年结 $ #2<f 6
annual accounting date 年结日期 dU2;
annual allowance 每年免税额；年积金；年度津贴；年津 B3u/
y
annual balance 年度余额 dNF_ T?E\
annual disposable income 每年可动用收入 @)vQ>R\ k<
annual estimates 周年预算 aDx NAfP
annual fee 年费 uOy/c 8`
annual general meeting 周年大会 ,S(s
annual growth rate 年增率；每年增长率 f?ibyoXL
annual long-term supplement 长期个案每年补助金 kE8s])Z,+
annual pensionable emolument 可供计算退休金的年薪 \Q1& w2mw
annual report 年报 qu dY9_
Annual Report on the Consumer Price Index 《消费物价指数年报》 r|j M;
annual return 周年报表；周年申报表；每年报税表格 P8|ANe1
v
Annual Return Rules 《周年报表规则》 D6+3f #k6
annual review of consumer prices 每年消费物价回顾 O8_! !Qd
annual roll-forward basis 逐年延展方式 qSG0TWD!pq
annual salary 年薪 vyB{35p$
annual statement 年度报表；年度决算表 ccPWfy_
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 (Z[c7
annuitant 年金受益人 u%E8&T8,
annuity 年金 ?!/8~'xA6
annuity contract 年金合约 CSq|R-@< U
annuity on human life 人寿年金 ?Tu =-pp w
antecedent debt 先前的债项 +PI}$c-|`
ante-dated cheque 倒填日期支票 m)"(S
anticipated expenditure 预期开支 B
8n[ E
anticipated net profit 预期纯利 A# 19&}
anticipated revenue 预期收入 ~gGkw#
anti-inflation measure 反通货膨胀措施 5|N`: h'9M
anti-inflationary stance 反通货膨胀立场 !>80p~L
apparent deficit 表面赤字 6Nh GTLI
apparent financial solvency 表面偿债能力 $C fp1#
apparent partner 表面合伙人 VwZ~ntk
application for personal assessment 个人入息课税申请书 6sQ;Z |!Pz
application of fund 资金应用 GEh( pJ
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 Z f<T`'_d
appointed actuary 委任精算师 y R l
appointed auditor 委任核数师；委任审计师 lNyyL Lt
appointed trustee 委任的受托人 5B2p_$ W#
appointer 委任人 0)~c)B:5
apportioned pro rata 按比例分摊 B a|}$jo
apportionment 分配；分摊 #OM)71kB8
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =BE !
apportionment formula 分摊方程式 rxyeix
apportionment of estate duty 遗产税的分摊 g<M!]0OK
appraisal 估价；评估 cSV&p|
appreciable growth 可观增长 (l-= /6-
appreciable impact 显着影响 ]4 c+{
appreciable increase 可观增长 qm:C1#<p
appreciation 增值；升值 X9]} UX
appreciation against other currencies 相对其他货币升值 ryh"/lu[B
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 kh2TD xa&
appreciation tax 增值税 Ng*-Bw)p]
appropriation 拨款；拨用；拨付 I^ ![)# FC
appropriation account 拨款帐目 &Mudu/KTr
Appropriation Bill 拨款法案 q Tdwi?j_
appropriation-in-aid system 补助拨款办法 :DNI\TmhJ
approved assets 核准资产 F`x_W;\
approved basket stock 认可一篮子证券 Cb+$|Kg/"b
approved budget 核准预算 NW`.7'aWT
approved charitable donation 认可慈善捐款 sCrP+K0D
approved charitable institution 认可慈善机构 K[OO I~"C
approved currency 核准货币；认可货币 nQ+5jGP1
approved estimates 核准预算 {j]cL !Od
approved estimates of expenditure 核准开支预算 JW^ ${4
approved overseas insurer 核准海外保险人 S\:+5}
approved overseas trust company 核准海外信托公司 Qg(;>ops
approved pooled investment fund 核准汇集投资基金 a~_JTH 4=t
approved provident fund scheme 认可公积金计划 7kE+9HmfMk
approved provision 核准拨款 ([>__c/ Nd
approved redeemable share 核准可赎回股份 6fo" k+S
approved regional stock 认可地区性证券 ?#(LH\$l_
approved retirement scheme 认可退休金计划 WlvT&W
approved subordinated loan 核准附属贷款 js <Up/1
arbitrage 套戥；套汇；套利 5o>`7(t`
arbitrageur 套戥者；套汇者 UWV% y P
arbitrary amount 临时款项 >uq0}HB$a
arrangement 措施；安排；协定 o ^UOkxs.
arrears 欠款 |/n7(!7$[v
arrears of pay 欠付薪酬 %,02i@Fc
arrears of revenue 逾期未收税款；逾期未收的帐项 `P !idg*
articles of association 组织章程；组织细则；组织章程细则 ?z l<"u
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 !<=zFy[J.9
ascertainment of profit 确定利润
$9Bzq_!
"Asia Clear" “亚洲结算系统”
