allotment 分配；配股 Lp-$Ie
allotment notice 股份配售通知；配股通知 K/B$1+O
allotment of shares 股份分配 i tNuY<"
allowable 可获宽免；免税的 cEa8l~GC<
allowable business loss 可扣除的营业亏损 />E
ILPPb
allowable expenses 可扣税的支出 Y `8)`
allowance 免税额；津贴；备抵；准备金 t W~kn9glZ
allowance for debts 债项的免税额 _*UI}JtlS
allowance for depreciation by wear and tear 耗损折旧免税额 aPlEM_escS
allowance for funeral expenses 殡殓费的免税额 Y7 +c/co
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 I`oJOLV
allowance for repairs and outgoings 修葺及支出方面的免税额 m lc8q s
allowance to debtor 给债务人的津贴 1c QF(j_
alteration of capital 资本更改 &Ih }"
alternate trustee 候补受托人 @+t
|Aa^g
amalgamation 合并 W*s=No3C
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ch%zu%;f
ambit of charges 征税范围；收费范围 ShL!7y*rT{
amended valuation 经修订的估值 B egO\0% +
American Commodities Exchange 美国商品交易所 F&uiI;+ zJ
American Express Bank Limited 美国运通银行 .lj5pmD
American Stock Exchange 美国证券交易所 nHeJ2 0
amortization 摊销 ?8kFAf~
amount due from banks 存放银行同业的款项 !pU^?Hy=
amount due from banks abroad 存放海外银行同业的款项 >Z*b0 j
amount due from holding companies 控股公司欠款 d)U(XiK'
amount due from local banks 存放本港银行同业的款项 7]Qxt%7/>
amount due to banks 银行同业的存款 zd 2_k 9
amount due to banks abroad 海外银行同业的存款 l"JM%LV
amount due to holding companies 控股公司存款 W=EcbH9/.)
amount due to local banks 本港银行同业的存款
C3^3<
amount due to outport banks 外埠银行同业的存款 /"="y'Wx
amount for note issue 发行纸币的款额 N`7O
J)l
amount of bond 担保契据的款额 DM v;\E~D
amount of consideration 代价款额 +}at#%1@
amount of contribution 供款数额 %CnVK1u!
amount of indebtedness 负债款额 l'[;q '
amount of principal of the loan 贷款本金额 WFc4(Kl
amount of rates chargeable 应征差饷数额 +C;;4s)
amount of share capital 股本额 5N>f l
Q
amount of sums assured 承保款额 -[vw 8
amount of variation 变动幅度 ^L.I9a#]
amount of vote 拨款数额 O[$X36z
amount payable 应付款额 {q$U\y%Rq
amount receivable 应收款额 tk -)N+M.
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~sn3 _6{
analysis 分析 `q d5+~c
ancillary risk 附属风险 p q?# X0
annual account 周年帐目；周年帐目报表；年度决算；年结 ?r(vXq\
annual accounting date 年结日期 R`$jF\"`r
annual allowance 每年免税额；年积金；年度津贴；年津 h&i(K
fv*
annual balance 年度余额 ~X2 # z |
annual disposable income 每年可动用收入 < ~CY?
annual estimates 周年预算 uL7}JQ,
annual fee 年费 6(?@B^S>2
annual general meeting 周年大会 p`&{NR3 +
annual growth rate 年增率；每年增长率 |UlR+'rl
annual long-term supplement 长期个案每年补助金 Fv,c8f
annual pensionable emolument 可供计算退休金的年薪 8zRw\]?
annual report 年报 ^y ', l
Annual Report on the Consumer Price Index 《消费物价指数年报》 _&q&ID
annual return 周年报表；周年申报表；每年报税表格 WxD
$k3U
Annual Return Rules 《周年报表规则》 / QL<> g
annual review of consumer prices 每年消费物价回顾 )IK%Dg(v
annual roll-forward basis 逐年延展方式 2=fLb7
annual salary 年薪 HQ=pf >
annual statement 年度报表；年度决算表 fh_:ung
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 jJYCGK$=
annuitant 年金受益人 O Ao03KW
annuity 年金 >o p/ <?<
annuity contract 年金合约 7o+VhW<|5
annuity on human life 人寿年金 0 )PZS>
antecedent debt 先前的债项 S9[Up}`
ante-dated cheque 倒填日期支票 Qu<HeSA_
anticipated expenditure 预期开支 Bk.`G)t
anticipated net profit 预期纯利 |
9 *$6Y
anticipated revenue 预期收入 X_JC1
anti-inflation measure 反通货膨胀措施 ( Ygy%O%
anti-inflationary stance 反通货膨胀立场 aB G*
apparent deficit 表面赤字 *S <I!7Q
apparent financial solvency 表面偿债能力 2y$DTMu
apparent partner 表面合伙人 u-n$%yDS
application for personal assessment 个人入息课税申请书 2.j0pg .
application of fund 资金应用 n|=y w6aV'
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 V^.Z&7+E`_
appointed actuary 委任精算师 ?JRf hJ:j
appointed auditor 委任核数师；委任审计师 70*yx?T V
appointed trustee 委任的受托人
*x#5S.i1
appointer 委任人 ) i39'0a
apportioned pro rata 按比例分摊 vcy+p]6KE-
apportionment 分配；分摊 OB (~zUe.R
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ByWad@- 6i
apportionment formula 分摊方程式 c&RiUU7
apportionment of estate duty 遗产税的分摊 3PzF^ 8KJ
appraisal 估价；评估 k
;
vOPcw
appreciable growth 可观增长 y f S
appreciable impact 显着影响 m`XaY J
appreciable increase 可观增长 v"sU87+
appreciation 增值；升值 Ax!@vL&@
appreciation against other currencies 相对其他货币升值 Y'6P ~C;v
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }?GeU
Xhy
appreciation tax 增值税 UU =,Brb
appropriation 拨款；拨用；拨付 L(`q3>iC4.
appropriation account 拨款帐目 ER]C ;DYX
Appropriation Bill 拨款法案 ac4dIW{$3
appropriation-in-aid system 补助拨款办法 X~; *zYd5
approved assets 核准资产 T5-'|+
approved basket stock 认可一篮子证券 7BA9zs392
approved budget 核准预算 99q$>nx,w
approved charitable donation 认可慈善捐款 7x
|Pgu(
approved charitable institution 认可慈善机构 =PBJ+"DQs
approved currency 核准货币；认可货币 '(($dT
approved estimates 核准预算 8=sMmpB 7u
approved estimates of expenditure 核准开支预算
C%Op[ H3
approved overseas insurer 核准海外保险人 <8Q?kj
approved overseas trust company 核准海外信托公司 N;,N6&veK/
approved pooled investment fund 核准汇集投资基金 a<D ]Gz^h
approved provident fund scheme 认可公积金计划 2-wvL&pi)
approved provision 核准拨款 <_Po/a!c3
approved redeemable share 核准可赎回股份 vr>Rd{dm
approved regional stock 认可地区性证券 Cd'SPaR
approved retirement scheme 认可退休金计划 V :4($
approved subordinated loan 核准附属贷款 $0E_4#kwB
arbitrage 套戥；套汇；套利 1 Yv#4t
arbitrageur 套戥者；套汇者 2! bE|
arbitrary amount 临时款项 ! }uev
arrangement 措施；安排；协定 w~9=6|_
arrears 欠款 T/l2B1
arrears of pay 欠付薪酬 @)wNINvD
arrears of revenue 逾期未收税款；逾期未收的帐项 D8_-Dvp7H
articles of association 组织章程；组织细则；组织章程细则 n 1)m(,{
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 (svd~h e2
ascertainment of profit 确定利润 ODqWXw#
"Asia Clear" “亚洲结算系统”
