allotment 分配；配股 Fgh an.F
allotment notice 股份配售通知；配股通知 bgInIe
allotment of shares 股份分配 C<^
S$
allowable 可获宽免；免税的 3%x-^.
allowable business loss 可扣除的营业亏损 ]8cD, NS
allowable expenses 可扣税的支出 3],(oQq^
allowance 免税额；津贴；备抵；准备金 0q1 +5
allowance for debts 债项的免税额 bhZ5-wo4%
allowance for depreciation by wear and tear 耗损折旧免税额 W^H[rX}=
allowance for funeral expenses 殡殓费的免税额 :2{ [f+
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 fv>Jn `
allowance for repairs and outgoings 修葺及支出方面的免税额 H3JDA^5
allowance to debtor 给债务人的津贴 TUp%Cx
alteration of capital 资本更改 [R~@#I P!
alternate trustee 候补受托人 ~ :B/`1[m
amalgamation 合并 &Fmen;(
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,~K4+
t_
ambit of charges 征税范围；收费范围 +fMW B
amended valuation 经修订的估值 aJ ]t 1
American Commodities Exchange 美国商品交易所 ,z Bc-Cm
American Express Bank Limited 美国运通银行 \/y&l\ k)
American Stock Exchange 美国证券交易所
B ,4GxoX`
amortization 摊销 (i@(ZG]/
amount due from banks 存放银行同业的款项
yW_goS0
amount due from banks abroad 存放海外银行同业的款项 ~;wR}s<}(
amount due from holding companies 控股公司欠款 `-r
tU
amount due from local banks 存放本港银行同业的款项 Tl^)O^/
amount due to banks 银行同业的存款 CTX%~1 _`O
amount due to banks abroad 海外银行同业的存款 xt XK3[s
amount due to holding companies 控股公司存款 %NL7XU[~
amount due to local banks 本港银行同业的存款 !6s]p%{V
amount due to outport banks 外埠银行同业的存款 kN vN V(4
amount for note issue 发行纸币的款额 ?Y$3R"p@3`
amount of bond 担保契据的款额 2l8z/o 7v
amount of consideration 代价款额 :\1vy5 _
amount of contribution 供款数额
ck`
$ `
amount of indebtedness 负债款额 F@X8a/;F-
amount of principal of the loan 贷款本金额 8O*O 5
amount of rates chargeable 应征差饷数额 2|+4 xqNJm
amount of share capital 股本额 ^D R`!.ttr
amount of sums assured 承保款额 f%STkL)
amount of variation 变动幅度 g aXF3v*j
amount of vote 拨款数额 9Bu=8P?
amount payable 应付款额 bgmOX&`G
amount receivable 应收款额 }GG H:v
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .-p?skm =a
analysis 分析 072`i 46
ancillary risk 附属风险 Fw"x4w
annual account 周年帐目；周年帐目报表；年度决算；年结 LS1}j WU!
annual accounting date 年结日期 PF;`mdi-,
annual allowance 每年免税额；年积金；年度津贴；年津 xx%*85 <
annual balance 年度余额 bEzy KrN\
annual disposable income 每年可动用收入 P-\T BS_O
annual estimates 周年预算 55x. Q
annual fee 年费 8DlRD$_:&
annual general meeting 周年大会 [-Mfgw]i
annual growth rate 年增率；每年增长率 E`3[62C
annual long-term supplement 长期个案每年补助金 7:S)J~s*O
annual pensionable emolument 可供计算退休金的年薪 DzvGR)>/
annual report 年报 `"E<%$|ZQy
Annual Report on the Consumer Price Index 《消费物价指数年报》 cU=EXyP%
annual return 周年报表；周年申报表；每年报税表格 ,tOc+3Qz$
Annual Return Rules 《周年报表规则》 q?M
mk h)g
annual review of consumer prices 每年消费物价回顾 sMb+4{W&6
annual roll-forward basis 逐年延展方式 S
5nri(m
annual salary 年薪 *s"{JrG`O
annual statement 年度报表；年度决算表 :U#4H;kk~j
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 knu>{a}
annuitant 年金受益人 ;KW }F|
annuity 年金
~FZ=
annuity contract 年金合约 lV<j?I~?Q
annuity on human life 人寿年金 XiUae{j`
antecedent debt 先前的债项 s$OnQc2/
ante-dated cheque 倒填日期支票
.AHww7
anticipated expenditure 预期开支 nSV
OS6
anticipated net profit 预期纯利 ;(9q, )
anticipated revenue 预期收入 sBu- \P#
anti-inflation measure 反通货膨胀措施 'd=B{ 7k@
anti-inflationary stance 反通货膨胀立场 L [ 7Aa"R
apparent deficit 表面赤字 HA (G q
apparent financial solvency 表面偿债能力 9.$k^|~
apparent partner 表面合伙人 S4 (lC%$|
application for personal assessment 个人入息课税申请书 3 +
$~l5LY
application of fund 资金应用 pD%Pg5p`
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 VSa#X |z
appointed actuary 委任精算师 #a"gW,/K
appointed auditor 委任核数师；委任审计师 PaYsn *{})
appointed trustee 委任的受托人 FOd)zU*L2
appointer 委任人 WMd5Y`y
apportioned pro rata 按比例分摊 cYp]zn+6
apportionment 分配；分摊 Q+'QJ7fw'|
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 VE5M}kDCZ
apportionment formula 分摊方程式 p_2-(n@
apportionment of estate duty 遗产税的分摊 V, )bw
appraisal 估价；评估 Qf }b3WEAI
appreciable growth 可观增长 'uw=)8t7
appreciable impact 显着影响 r@Tq-o
appreciable increase 可观增长 u >o2lvy8
appreciation 增值；升值 pEl
AY3
appreciation against other currencies 相对其他货币升值 3]1 uDgfr
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \"@BZ.y
appreciation tax 增值税 8yV?l7
appropriation 拨款；拨用；拨付 =E''$b?Em
appropriation account 拨款帐目 %$L!N-U6
Appropriation Bill 拨款法案 YYUWBnf30G
appropriation-in-aid system 补助拨款办法 U#W9]il$
approved assets 核准资产 INj2B@_
approved basket stock 认可一篮子证券 VdV18-ea
approved budget 核准预算 _+hf.[""
approved charitable donation 认可慈善捐款 1zUo.Tg0
approved charitable institution 认可慈善机构 {
'Db
approved currency 核准货币；认可货币 RZV 6\ j
approved estimates 核准预算 z tLP {q#
approved estimates of expenditure 核准开支预算 ~4fjFo& _\
approved overseas insurer 核准海外保险人 `Al( AT(p
approved overseas trust company 核准海外信托公司 0R%R2p'wG
approved pooled investment fund 核准汇集投资基金 Lx: O Dd
approved provident fund scheme 认可公积金计划 BHh%3 Q
approved provision 核准拨款 fQ[
GN}k
approved redeemable share 核准可赎回股份 MjW g
approved regional stock 认可地区性证券 \]eB(&nq
approved retirement scheme 认可退休金计划 $($26g
approved subordinated loan 核准附属贷款 Ht Z3n"2
arbitrage 套戥；套汇；套利 |i7j }i
arbitrageur 套戥者；套汇者
f H/J8<
arbitrary amount 临时款项 3"Y
|RSy
arrangement 措施；安排；协定 rmOcA
arrears 欠款 ~;A36M-[.
arrears of pay 欠付薪酬 tGcp48R-:+
arrears of revenue 逾期未收税款；逾期未收的帐项 [80L|?, *
articles of association 组织章程；组织细则；组织章程细则 OTNcNY
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 t_PAXj
ascertainment of profit 确定利润 @3hA\3ot^
"Asia Clear" “亚洲结算系统”
