allotment 分配；配股 yG -1g0
allotment notice 股份配售通知；配股通知 +Gv{Apd"
allotment of shares 股份分配 |_ ZD[v S
allowable 可获宽免；免税的 D.elE:
allowable business loss 可扣除的营业亏损 ^ {\gD23
allowable expenses 可扣税的支出 yDh(4w-~gk
allowance 免税额；津贴；备抵；准备金 #n&/yYl9(l
allowance for debts 债项的免税额 Mr'P0^^
allowance for depreciation by wear and tear 耗损折旧免税额 h&d%#6mB
allowance for funeral expenses 殡殓费的免税额 foY=?mbL
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 P[{ qp8(g
allowance for repairs and outgoings 修葺及支出方面的免税额 "e. Q iK
allowance to debtor 给债务人的津贴 `|@# ~
alteration of capital 资本更改 U%o h ?g
alternate trustee 候补受托人 ?0k(w iF
amalgamation 合并 [C 1o9c!
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 VbR /k,Co
ambit of charges 征税范围；收费范围 :l<)p;\
amended valuation 经修订的估值 NMq#D$T
American Commodities Exchange 美国商品交易所 J-C3k`%O
American Express Bank Limited 美国运通银行 CMI'y(G N
American Stock Exchange 美国证券交易所 xE%1C6~C<
amortization 摊销 H{Tt>k
amount due from banks 存放银行同业的款项 $U=E7JO
amount due from banks abroad 存放海外银行同业的款项 M JJ]8:%
amount due from holding companies 控股公司欠款 eHr|U$Rpo
amount due from local banks 存放本港银行同业的款项 LDDeZY"x d
amount due to banks 银行同业的存款 `tZu~
n
amount due to banks abroad 海外银行同业的存款 9+<%74|,
amount due to holding companies 控股公司存款 \\ ;i
amount due to local banks 本港银行同业的存款 g=w,*68vuy
amount due to outport banks 外埠银行同业的存款 ]C.x8(2!f
amount for note issue 发行纸币的款额 Exir?G} \
amount of bond 担保契据的款额 0]. x8{~o
amount of consideration 代价款额 Fe8JsB-
amount of contribution 供款数额 ZI"L\q=|0#
amount of indebtedness 负债款额 VxD_:USIF
amount of principal of the loan 贷款本金额 hT :+x3
amount of rates chargeable 应征差饷数额 2uonT,W
amount of share capital 股本额 {ctEjgiE
amount of sums assured 承保款额 W_k;jy_{9
amount of variation 变动幅度 .XPcH(q
amount of vote 拨款数额 gq9D#B
amount payable 应付款额 6u-@_/O5R3
amount receivable 应收款额 5Z2E))UU
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 lZT9 SDtS
analysis 分析 jG($:>3a@
ancillary risk 附属风险 jDI )iW`P
annual account 周年帐目；周年帐目报表；年度决算；年结 =%u\x=u|
annual accounting date 年结日期 VayU
annual allowance 每年免税额；年积金；年度津贴；年津 ]y&w )-0
annual balance 年度余额 ;8WgbR)ZLU
annual disposable income 每年可动用收入 7U=|>)Q0s
annual estimates 周年预算 w k1O*_76
annual fee 年费 Qd~M;L O"i
annual general meeting 周年大会 cSdkhRAn
annual growth rate 年增率；每年增长率 ,:yv T6)p
annual long-term supplement 长期个案每年补助金 rNzsc|a:
annual pensionable emolument 可供计算退休金的年薪 @8zp(1.
annual report 年报 f.f5f%lO~
Annual Report on the Consumer Price Index 《消费物价指数年报》 ?O1:-vpZ
annual return 周年报表；周年申报表；每年报税表格 e_C9VNP
Annual Return Rules 《周年报表规则》 _n9+(X3
annual review of consumer prices 每年消费物价回顾 m5K B #\
annual roll-forward basis 逐年延展方式 V>#iR>w_4,
annual salary 年薪 z-(#Mlq:!
annual statement 年度报表；年度决算表 ucm 3'j
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 "BB#[@
annuitant 年金受益人 5j(3pV`_
annuity 年金 _!FM^N}|
annuity contract 年金合约 W#cr9"'Ta
annuity on human life 人寿年金 x' Z<
antecedent debt 先前的债项 bS
'a )
ante-dated cheque 倒填日期支票 %qA +z Pf
anticipated expenditure 预期开支 yQw j [
anticipated net profit 预期纯利 5ug?'TOj'
anticipated revenue 预期收入 JL~Q E-pvD
anti-inflation measure 反通货膨胀措施 T-7'#uB.m
anti-inflationary stance 反通货膨胀立场 U_a)g
X
apparent deficit 表面赤字 oO k.Fq
apparent financial solvency 表面偿债能力 2A3;#v
apparent partner 表面合伙人 <YbO O
{
application for personal assessment 个人入息课税申请书 W(*:8}m,p
application of fund 资金应用 9kPwUAw
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 9%\<x
appointed actuary 委任精算师 H[o 'j@0
appointed auditor 委任核数师；委任审计师
@+ ",f]
appointed trustee 委任的受托人 sr\l z}JW
appointer 委任人 Kb0O
auW
apportioned pro rata 按比例分摊 s~$kzEtjjU
apportionment 分配；分摊 /'1UfjW>
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +3e(psdg
apportionment formula 分摊方程式 b?-%Uzp<
apportionment of estate duty 遗产税的分摊 +MC>?rr_u
appraisal 估价；评估 e,Xvt5
appreciable growth 可观增长 puS'9Lpp
appreciable impact 显着影响 GCrh4rxgg
appreciable increase 可观增长 b:7;zOtF
appreciation 增值；升值 LBtVK, ?
appreciation against other currencies 相对其他货币升值 Kzxzz6R?
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 7\^b+*
appreciation tax 增值税 P0$ q{ j
appropriation 拨款；拨用；拨付 Y',s|M1})\
appropriation account 拨款帐目 TQK>w'L
Appropriation Bill 拨款法案 >H@
dgb
appropriation-in-aid system 补助拨款办法 I"3Qdi
approved assets 核准资产 TJ`E/=J!
approved basket stock 认可一篮子证券 WX
79V
approved budget 核准预算 Z5Ao3O@
approved charitable donation 认可慈善捐款 mBc;^8I?23
approved charitable institution 认可慈善机构 wpY%"x#-+=
approved currency 核准货币；认可货币 -]5dD VSO
approved estimates 核准预算 d f
#DKV:
approved estimates of expenditure 核准开支预算 yyk[oH-Q
approved overseas insurer 核准海外保险人 ^`YSl*:
approved overseas trust company 核准海外信托公司 F qsG#6|x
approved pooled investment fund 核准汇集投资基金 qYIBP?`g
approved provident fund scheme 认可公积金计划 c R$2`: e
approved provision 核准拨款 4cJ^L <
approved redeemable share 核准可赎回股份 8nES=<rz
approved regional stock 认可地区性证券 ' . atbl
approved retirement scheme 认可退休金计划 J~ v<Z/gm
approved subordinated loan 核准附属贷款 jb)z[!FbM
arbitrage 套戥；套汇；套利 OdRXNk:k-j
arbitrageur 套戥者；套汇者 "rc}mq
arbitrary amount 临时款项 uVDB; 6
arrangement 措施；安排；协定 &Z=}H0y
q
arrears 欠款 &[I#5 bGk
arrears of pay 欠付薪酬 ~,R_
arrears of revenue 逾期未收税款；逾期未收的帐项 g_>)Q
articles of association 组织章程；组织细则；组织章程细则 RZ|s[b U
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $+JaEF`8
ascertainment of profit 确定利润 &[S)zR=?
"Asia Clear" “亚洲结算系统”
