allotment 分配；配股 ',-X#u
allotment notice 股份配售通知；配股通知 ovRCF(Og,
allotment of shares 股份分配 ?9. ? w-Q'
allowable 可获宽免；免税的 *{n,4d\..
allowable business loss 可扣除的营业亏损 MyR\_)P?
allowable expenses 可扣税的支出 uX 5B>32
allowance 免税额；津贴；备抵；准备金 LAjw!QB
allowance for debts 债项的免税额 S>zKD
allowance for depreciation by wear and tear 耗损折旧免税额 7!d<>_oH
allowance for funeral expenses 殡殓费的免税额 KHC (MdZ
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 U";Rp&
\3;
allowance for repairs and outgoings 修葺及支出方面的免税额 mwiPvwHrg
allowance to debtor 给债务人的津贴 *g
_>eNpXD
alteration of capital 资本更改 j1C0LP8
alternate trustee 候补受托人 bsS| !KT
amalgamation 合并 :zk
.^q
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {>qrf:
ambit of charges 征税范围；收费范围 ?Pf
,5=*B
amended valuation 经修订的估值 ^|axt VhMO
American Commodities Exchange 美国商品交易所 l~ >rpG
American Express Bank Limited 美国运通银行 +GEKg~/4e
American Stock Exchange 美国证券交易所 _3?xIT
amortization 摊销 H H7 gT
amount due from banks 存放银行同业的款项 t j Bv{
amount due from banks abroad 存放海外银行同业的款项 X!'Xx 8
amount due from holding companies 控股公司欠款 !{- 3:N7
amount due from local banks 存放本港银行同业的款项 &5CeRx7%
amount due to banks 银行同业的存款 @n y{.s+
amount due to banks abroad 海外银行同业的存款 8XX
TN@&,
amount due to holding companies 控股公司存款 ry=[:\Z~
amount due to local banks 本港银行同业的存款 cF6@.)
amount due to outport banks 外埠银行同业的存款 ).6/ii9gt
amount for note issue 发行纸币的款额 Y+PxV*"a
amount of bond 担保契据的款额
p~y
4q4
amount of consideration 代价款额 uX! y, a/"
amount of contribution 供款数额 60
gn`s,,
amount of indebtedness 负债款额 Lgw@y!Llij
amount of principal of the loan 贷款本金额 L
A(JA
amount of rates chargeable 应征差饷数额 I (eR3d:
amount of share capital 股本额 VY26 Cf"
amount of sums assured 承保款额 #nL0Hx7
]E
amount of variation 变动幅度 oj I"<Q~g
amount of vote 拨款数额 S`PSFetC
amount payable 应付款额 ;5S7_p2]j
amount receivable 应收款额 9d|7#)a;
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 iONql7S @
analysis 分析 p_ y*-,W
(
ancillary risk 附属风险 %Y[/Ucdm
annual account 周年帐目；周年帐目报表；年度决算；年结
r3K:
annual accounting date 年结日期 , 0ja _
annual allowance 每年免税额；年积金；年度津贴；年津 v\T1,Z@N^
annual balance 年度余额 F}mwQ%M
annual disposable income 每年可动用收入 P =Gb
annual estimates 周年预算 ZjID<5#
annual fee 年费 :Gk~FRA|
annual general meeting 周年大会 2]KPW*V
annual growth rate 年增率；每年增长率 Y\F H4}\S
annual long-term supplement 长期个案每年补助金 ?-p aM5Q+
annual pensionable emolument 可供计算退休金的年薪 u8\QhUk'G
annual report 年报 un%"s:
Annual Report on the Consumer Price Index 《消费物价指数年报》 %&S]cEw
annual return 周年报表；周年申报表；每年报税表格 %6?}gc_
Annual Return Rules 《周年报表规则》 lJ2/xE ]
annual review of consumer prices 每年消费物价回顾 U9%nku4
annual roll-forward basis 逐年延展方式 N>iCb:_
T;
annual salary 年薪 ~d8o,.n`1
annual statement 年度报表；年度决算表 |W[rywxx
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{_Vn(Kg
annuitant 年金受益人 MH(g<4>*
annuity 年金 ^W*)3;5
annuity contract 年金合约 ;Q 6e&Ips/
annuity on human life 人寿年金 O
antecedent debt 先前的债项 ,)m-nZ5
ante-dated cheque 倒填日期支票 6Xq O' G
anticipated expenditure 预期开支 ;\0RXirk
anticipated net profit 预期纯利 @AyW9!vV;3
anticipated revenue 预期收入 q&x#S_!
anti-inflation measure 反通货膨胀措施 f2XD^: Gc
anti-inflationary stance 反通货膨胀立场 5Uz (Bi
apparent deficit 表面赤字 NV ~i4R*#
apparent financial solvency 表面偿债能力
<T9m.:l
apparent partner 表面合伙人 Unk+@$E&
application for personal assessment 个人入息课税申请书 "Vy\- ^
application of fund 资金应用 !I$RE?7eY
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 g#NUo/
appointed actuary 委任精算师 dg<fUQ
appointed auditor 委任核数师；委任审计师 LZ$!
=vg4
appointed trustee 委任的受托人 8`<GplO
appointer 委任人 [# H8Mb+7
apportioned pro rata 按比例分摊 nQ MN2j M
apportionment 分配；分摊 o*8 pM`uw
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 G9%4d;uFT
apportionment formula 分摊方程式 ,\"gN5[$(
apportionment of estate duty 遗产税的分摊 cE? J]5#^
appraisal 估价；评估 )f|6=x4
appreciable growth 可观增长 >eI (M $
appreciable impact 显着影响 KLB?GN?Pb
appreciable increase 可观增长 3j#F'M)s{
appreciation 增值；升值 6FAP *V;
appreciation against other currencies 相对其他货币升值 1EB`6_>y
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 o^J&c_U\3'
appreciation tax 增值税 eGg #=l=
appropriation 拨款；拨用；拨付 xEqrs6sR
appropriation account 拨款帐目 6jA Q
Appropriation Bill 拨款法案 )Qp?LECrt
appropriation-in-aid system 补助拨款办法 *8+Y R
approved assets 核准资产 M3;B]iRQD
approved basket stock 认可一篮子证券 ^|z>NV5>
approved budget 核准预算 .$;GVJ-: 5
approved charitable donation 认可慈善捐款 ppS`zqq $
approved charitable institution 认可慈善机构
CQHlSV W
approved currency 核准货币；认可货币 jiDYPYx;I
approved estimates 核准预算 qlP=Y .H
approved estimates of expenditure 核准开支预算 >Li?@+Zl
approved overseas insurer 核准海外保险人 ~CscctD{;
approved overseas trust company 核准海外信托公司 ':@qE\(
approved pooled investment fund 核准汇集投资基金 X+ jSB,
approved provident fund scheme 认可公积金计划 pDT6>2t
approved provision 核准拨款 nz+KA\iW
approved redeemable share 核准可赎回股份 6cvm\ opH
approved regional stock 认可地区性证券 n9yx Zu
approved retirement scheme 认可退休金计划 8X5XwFf}
approved subordinated loan 核准附属贷款 =lnz5H
arbitrage 套戥；套汇；套利 Q2uE_w`B
arbitrageur 套戥者；套汇者 ~heF0C
_
arbitrary amount 临时款项 oB@ C-(M
arrangement 措施；安排；协定
VdgPb (
arrears 欠款 * bK@ A2`
arrears of pay 欠付薪酬
I._=q
arrears of revenue 逾期未收税款；逾期未收的帐项 3&
$E
articles of association 组织章程；组织细则；组织章程细则 h9mR+ng*oD
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 WfVie 6
ascertainment of profit 确定利润 !ywc). ]e
"Asia Clear" “亚洲结算系统”
