allotment 分配；配股 Z}$sY>E
allotment notice 股份配售通知；配股通知 c7r( &h
allotment of shares 股份分配 jl P*RX
allowable 可获宽免；免税的 V #w$|2
allowable business loss 可扣除的营业亏损 |s!
_;6
allowable expenses 可扣税的支出 teS>t!d
allowance 免税额；津贴；备抵；准备金 `TJhH<z"%
allowance for debts 债项的免税额 3l?|+sU >O
allowance for depreciation by wear and tear 耗损折旧免税额 1]:,Xa+|S
allowance for funeral expenses 殡殓费的免税额 eP]y\S*P
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 D-/6RVq0m
allowance for repairs and outgoings 修葺及支出方面的免税额 N]
sbI)Z@
allowance to debtor 给债务人的津贴 gttsxOgktH
alteration of capital 资本更改 8S#$'2sT
alternate trustee 候补受托人 QWOPCoU et
amalgamation 合并 3tf_\E+mIi
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 k3$'K}=d
ambit of charges 征税范围；收费范围 "j_iq"J
amended valuation 经修订的估值 0E26J@jcZ7
American Commodities Exchange 美国商品交易所 ]!AS%D `
American Express Bank Limited 美国运通银行
~frsgHW
American Stock Exchange 美国证券交易所 v<v;Z R)
amortization 摊销 yb',nGl~
amount due from banks 存放银行同业的款项 <=n;5hv:
amount due from banks abroad 存放海外银行同业的款项 9Do75S{(
amount due from holding companies 控股公司欠款 e=(Y,e3
amount due from local banks 存放本港银行同业的款项 90 }vFoy
amount due to banks 银行同业的存款 &5-1Cd E
amount due to banks abroad 海外银行同业的存款 #`
3Q4
amount due to holding companies 控股公司存款 X&zG gP/
amount due to local banks 本港银行同业的存款 4N, [Gs<7
amount due to outport banks 外埠银行同业的存款 3q/Us0jr
amount for note issue 发行纸币的款额 Trs~KcsD
amount of bond 担保契据的款额 my A;Y
amount of consideration 代价款额 q #3T
L<
amount of contribution 供款数额 -
2L(])t6
amount of indebtedness 负债款额 YxM\qy {Vr
amount of principal of the loan 贷款本金额 R7Qj<,
amount of rates chargeable 应征差饷数额 "~ID.G|
<
amount of share capital 股本额 3yRvs;nWS
amount of sums assured 承保款额 7310'wc
amount of variation 变动幅度 Oz%6y
ri
amount of vote 拨款数额 (X@\2M4@T#
amount payable 应付款额
9
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amount receivable 应收款额 c-hc.i}!
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :0y-n.-{
analysis 分析 Nmx\qJUR(
ancillary risk 附属风险 [l^XqD D4
annual account 周年帐目；周年帐目报表；年度决算；年结 .eIs$
annual accounting date 年结日期 y<6Sl6l*
annual allowance 每年免税额；年积金；年度津贴；年津 /rZk^/
'
annual balance 年度余额 4C?{p%3c
annual disposable income 每年可动用收入 6k0Awcr
annual estimates 周年预算 &C
MBTY#u
annual fee 年费 }'Ap@4
annual general meeting 周年大会 `>\
~y1
annual growth rate 年增率；每年增长率 d"n>Q Tn\
annual long-term supplement 长期个案每年补助金 o+hp#e
annual pensionable emolument 可供计算退休金的年薪 E&J<qTH9
annual report 年报 #6c, _!
Annual Report on the Consumer Price Index 《消费物价指数年报》 0z \KI?kd
annual return 周年报表；周年申报表；每年报税表格 0Lj; t/mG
Annual Return Rules 《周年报表规则》 =T3{! \tH
annual review of consumer prices 每年消费物价回顾 4OM
]8I!
annual roll-forward basis 逐年延展方式 UZt3U
a&J
annual salary 年薪 Ch ?yk^cY
annual statement 年度报表；年度决算表 fASklcQ
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 s@~3L
annuitant 年金受益人 " oxUKT
annuity 年金 {G => WAXo
annuity contract 年金合约 2n >mISy+
annuity on human life 人寿年金 >AV9 K
antecedent debt 先前的债项 HAE$Np|>a
ante-dated cheque 倒填日期支票 0(c,J$I]Z!
anticipated expenditure 预期开支 ]u|FcwWc3
anticipated net profit 预期纯利 sB: e:PK
anticipated revenue 预期收入 D A=LR
anti-inflation measure 反通货膨胀措施 Nb lPVxS
anti-inflationary stance 反通货膨胀立场 'exR;q\
apparent deficit 表面赤字 p rO&"t
>
apparent financial solvency 表面偿债能力 ~L&z?
'V
apparent partner 表面合伙人 "n3n-Y#'
application for personal assessment 个人入息课税申请书 axnVAh|}S
application of fund 资金应用 I[Bp}6G
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 y+B iaD!U
appointed actuary 委任精算师 t@lTA>;U@
appointed auditor 委任核数师；委任审计师 Z5r
L .a&
appointed trustee 委任的受托人 Z-t qSw
8n
appointer 委任人 H)TKk%`7
apportioned pro rata 按比例分摊 M GC=L .
apportionment 分配；分摊 ^Mm%`B7W
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 TQt[he$O
apportionment formula 分摊方程式 >H euf"V
apportionment of estate duty 遗产税的分摊 % m lH
appraisal 估价；评估 IH*G7;
appreciable growth 可观增长 7h/Mkim$5
appreciable impact 显着影响 -GL.8" c[
appreciable increase 可观增长 ]p( e
s,[
appreciation 增值；升值 uUaDesz~=
appreciation against other currencies 相对其他货币升值 'O ~_g5kC
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0@' -g^PS
appreciation tax 增值税 T : '<:*pD
appropriation 拨款；拨用；拨付 tWZ 8(E$
appropriation account 拨款帐目 s;<]gaonB_
Appropriation Bill 拨款法案
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appropriation-in-aid system 补助拨款办法 4%v-)HGh
approved assets 核准资产 ^,'KmZm=
approved basket stock 认可一篮子证券
'h&>K,U?5
approved budget 核准预算 (Ms #)E
approved charitable donation 认可慈善捐款 agoMsxI9
approved charitable institution 认可慈善机构 Wf:X) S7
approved currency 核准货币；认可货币 to G- Dz&
approved estimates 核准预算 Q Wm
g#2 '
approved estimates of expenditure 核准开支预算 )@ B !
approved overseas insurer 核准海外保险人 SPT x-b[
approved overseas trust company 核准海外信托公司 ]$)};8;7W
approved pooled investment fund 核准汇集投资基金 >PWDo
approved provident fund scheme 认可公积金计划 =*(_sW6;
approved provision 核准拨款 ak}k e
approved redeemable share 核准可赎回股份 V+' zuX
approved regional stock 认可地区性证券 h /aG."U
approved retirement scheme 认可退休金计划 &z\?A2Mw%
approved subordinated loan 核准附属贷款 }e"2Nc_UG
arbitrage 套戥；套汇；套利 iF##3H$c
arbitrageur 套戥者；套汇者 vO zUAi
arbitrary amount 临时款项 a#Z#-y!
arrangement 措施；安排；协定 4tiCxf)
arrears 欠款 vKbGG
arrears of pay 欠付薪酬 B& 3@b
arrears of revenue 逾期未收税款；逾期未收的帐项 SX? hu|g_r
articles of association 组织章程；组织细则；组织章程细则 (ia+N/$u
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 <ihJp^kgQ
ascertainment of profit 确定利润 6XhS
g0s
"Asia Clear" “亚洲结算系统”
