allotment 分配；配股 oA~m*|
allotment notice 股份配售通知；配股通知 ;NRT
a*
allotment of shares 股份分配 =D4EPfQn1
allowable 可获宽免；免税的 |b/J$.R
allowable business loss 可扣除的营业亏损 r<O^uz?Di
allowable expenses 可扣税的支出 l#o43xr
allowance 免税额；津贴；备抵；准备金 d #a
allowance for debts 债项的免税额 +c\s%Gzrh
allowance for depreciation by wear and tear 耗损折旧免税额 64 \Z OG\,
allowance for funeral expenses 殡殓费的免税额 S _:(I^
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 fu=}E5ScK
allowance for repairs and outgoings 修葺及支出方面的免税额 RQU5T 2,
allowance to debtor 给债务人的津贴 &u"*vG (U[
alteration of capital 资本更改 1 qUdj[Bj
alternate trustee 候补受托人 2>O2#53ls0
amalgamation 合并 S/d} )8~.
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6EK+] 0
ambit of charges 征税范围；收费范围 H]=3^ g64
amended valuation 经修订的估值 ".xai.trr
American Commodities Exchange 美国商品交易所 dtM@iDljj
American Express Bank Limited 美国运通银行 vt mO
American Stock Exchange 美国证券交易所 5.[{PJ]bq
amortization 摊销 pLzsL>6h
amount due from banks 存放银行同业的款项 !Y]}& pUP
amount due from banks abroad 存放海外银行同业的款项 j D^L <
amount due from holding companies 控股公司欠款 !icpfxOpjQ
amount due from local banks 存放本港银行同业的款项 AD? DIE(v
amount due to banks 银行同业的存款 G>mgoN
amount due to banks abroad 海外银行同业的存款 ITc/aX
amount due to holding companies 控股公司存款 sD{b0mZT
amount due to local banks 本港银行同业的存款 .4!N #'
amount due to outport banks 外埠银行同业的存款 \ @N> 38M
amount for note issue 发行纸币的款额 mZ;yk(
amount of bond 担保契据的款额 % C
3jxt
amount of consideration 代价款额 1~ S Y
amount of contribution 供款数额 7Xad2wXn
amount of indebtedness 负债款额 xk|$O
a
amount of principal of the loan 贷款本金额 Rc6
)v
amount of rates chargeable 应征差饷数额 d B lOU.B
amount of share capital 股本额 zW0AB8l
amount of sums assured 承保款额 ){YPP !8cI
amount of variation 变动幅度 X^ |oY]D
amount of vote 拨款数额
o@>c[knJ
amount payable 应付款额 l IFt/
amount receivable 应收款额 t^CT^z
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @>9p2u) =
analysis 分析 uCu,'F,6Y
ancillary risk 附属风险 j^%i?BWw
annual account 周年帐目；周年帐目报表；年度决算；年结 %o"Rcw|
annual accounting date 年结日期 ax^${s|{-
annual allowance 每年免税额；年积金；年度津贴；年津 u4<r$[]V
annual balance 年度余额 |~HlNUPR
annual disposable income 每年可动用收入 2 !;4mij,
annual estimates 周年预算 ;n;^f&;sJ
annual fee 年费 :):Y6)giBD
annual general meeting 周年大会 Eq8OAuN
annual growth rate 年增率；每年增长率 34oL l#q*
annual long-term supplement 长期个案每年补助金 L\Jl'r|
annual pensionable emolument 可供计算退休金的年薪 @^` <iTK&p
annual report 年报 huF L [
Annual Report on the Consumer Price Index 《消费物价指数年报》 Q"Ec7C5eM
annual return 周年报表；周年申报表；每年报税表格 Z@[ ,"{Sn
Annual Return Rules 《周年报表规则》 -YuvEm#f
annual review of consumer prices 每年消费物价回顾 -ufmpq.
annual roll-forward basis 逐年延展方式 <{ )
4gvH
annual salary 年薪 M)J *Df0@
annual statement 年度报表；年度决算表 uf;q/Wr
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 +uLo~GdbE
annuitant 年金受益人 }
) e`0)
annuity 年金 poe Xi\e!(
annuity contract 年金合约 "T&uS1+=c
annuity on human life 人寿年金 @qC:% | >
antecedent debt 先前的债项 0wkLM-lN
ante-dated cheque 倒填日期支票 Z>,X$ Y6<
anticipated expenditure 预期开支 *.*:(7`
anticipated net profit 预期纯利 -Y[ -t;
anticipated revenue 预期收入 ya_'Oz!C
anti-inflation measure 反通货膨胀措施 vv0zUvmT
anti-inflationary stance 反通货膨胀立场 ~d8>#v=Q`
apparent deficit 表面赤字 MJG%HakK0
apparent financial solvency 表面偿债能力 *(`. h\+
apparent partner 表面合伙人 iCK$ o_`?
application for personal assessment 个人入息课税申请书 Lq [wabF
application of fund 资金应用 OV/FQH; V
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 iTt=aQjd
appointed actuary 委任精算师 _#4,&bh8
appointed auditor 委任核数师；委任审计师 q8h{-^"
appointed trustee 委任的受托人 >ek%P;2w >
appointer 委任人 hX_p5a1t
apportioned pro rata 按比例分摊 V[I<9xaE
apportionment 分配；分摊 d>`(.qvxR
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,xz^ k/.
apportionment formula 分摊方程式 &JlR70gdHi
apportionment of estate duty 遗产税的分摊 z`5I 1#PVA
appraisal 估价；评估 DXz8C -
appreciable growth 可观增长 7:L~n(QpP
appreciable impact 显着影响 (RmED\.]4
appreciable increase 可观增长 9Bk}g50$#
appreciation 增值；升值 )A0
&16<
appreciation against other currencies 相对其他货币升值 \!QF9dP4
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 z=
p
appreciation tax 增值税 BZ <z@DJp
appropriation 拨款；拨用；拨付 5dp#\J@
appropriation account 拨款帐目 5)zB/Ta<
Appropriation Bill 拨款法案 J 3 x7i8
appropriation-in-aid system 补助拨款办法 t lERis
approved assets 核准资产 V
3]p3
approved basket stock 认可一篮子证券 BNCJT$t YX
approved budget 核准预算 }AiS 83B
approved charitable donation 认可慈善捐款 -HsBV>C
approved charitable institution 认可慈善机构 y:OywIi(
approved currency 核准货币；认可货币 93Gur(j^
approved estimates 核准预算 9(F?|b fk
approved estimates of expenditure 核准开支预算 <e&QTyb
approved overseas insurer 核准海外保险人 'T rrOq4
approved overseas trust company 核准海外信托公司 mF}k}0
approved pooled investment fund 核准汇集投资基金 [T }]Ma*CS
approved provident fund scheme 认可公积金计划 N#)VD\m
approved provision 核准拨款 <M OL{jan
approved redeemable share 核准可赎回股份 pmyM&'#Id
approved regional stock 认可地区性证券 pIn WKj[y1
approved retirement scheme 认可退休金计划 ~9 WJrRWB
approved subordinated loan 核准附属贷款 &&
n O]p`
arbitrage 套戥；套汇；套利 !;*2*WuO;
arbitrageur 套戥者；套汇者 U9o*6`"o
arbitrary amount 临时款项 YaZt+WA
arrangement 措施；安排；协定 r)5 \3j[P
arrears 欠款 ]2Fo .n
arrears of pay 欠付薪酬 7 3z
Y^ x
arrears of revenue 逾期未收税款；逾期未收的帐项 OEE{J VeI
articles of association 组织章程；组织细则；组织章程细则 8}oDRN!J
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 !J =;Z9
ascertainment of profit 确定利润 !-RpRRR[Co
"Asia Clear" “亚洲结算系统”
