allotment 分配；配股 +^YXqOXU
allotment notice 股份配售通知；配股通知 Nt
9M$ ?\P
allotment of shares 股份分配 '+N!3r{G
allowable 可获宽免；免税的 uA7~`78
allowable business loss 可扣除的营业亏损 ?Ko) AP
allowable expenses 可扣税的支出 |g M
|>
allowance 免税额；津贴；备抵；准备金 O7 % <(
allowance for debts 债项的免税额 "qjkw f)\
allowance for depreciation by wear and tear 耗损折旧免税额 mufi
>}
allowance for funeral expenses 殡殓费的免税额 u~7mH
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Ikql
allowance for repairs and outgoings 修葺及支出方面的免税额 im|(
4 f
allowance to debtor 给债务人的津贴 :2iNw>z1
alteration of capital 资本更改 T_|%n F-+
alternate trustee 候补受托人 wv>*g:El'
amalgamation 合并 q 9lz
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Qyvn A|&
ambit of charges 征税范围；收费范围 lxx)l(&
amended valuation 经修订的估值 Y
m=ihQ|
American Commodities Exchange 美国商品交易所 `&2
~\o/
American Express Bank Limited 美国运通银行 'g.9
g oQ
American Stock Exchange 美国证券交易所 NFw7g&1;Kp
amortization 摊销 Osncl5PD)
amount due from banks 存放银行同业的款项 :so2 {.t-
amount due from banks abroad 存放海外银行同业的款项 Z&9MtpC+N3
amount due from holding companies 控股公司欠款 8}z]B^?Fy
amount due from local banks 存放本港银行同业的款项 ^F2 OTz4n
amount due to banks 银行同业的存款 ~sj'GEhEg
amount due to banks abroad 海外银行同业的存款 ?=,4 {(/)
amount due to holding companies 控股公司存款 P,U$
X+
amount due to local banks 本港银行同业的存款 qpzzk9ba[
amount due to outport banks 外埠银行同业的存款 s\i:;`l:=5
amount for note issue 发行纸币的款额 e^2e[rp0
amount of bond 担保契据的款额 Tlc3l} B*Z
amount of consideration 代价款额 3<.]+ukm
amount of contribution 供款数额 JLo'=(
amount of indebtedness 负债款额 zmd,uhNc:
amount of principal of the loan 贷款本金额 $BHbnsaQ
amount of rates chargeable 应征差饷数额 Ot q`4 5
amount of share capital 股本额 &AM<H}>
amount of sums assured 承保款额 FN jT? *
amount of variation 变动幅度 Bu|U z0Y
amount of vote 拨款数额 C_xO k'091
amount payable 应付款额 p|fSPSz
amount receivable 应收款额 9 D@
$Y54
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8axz`2 `
analysis 分析 ZS& >%G
ancillary risk 附属风险 aDEz |>q
annual account 周年帐目；周年帐目报表；年度决算；年结 @!k\Ivd
annual accounting date 年结日期 k\->uSU9
annual allowance 每年免税额；年积金；年度津贴；年津 4 Ufx,]
annual balance 年度余额 }*eiG
annual disposable income 每年可动用收入 l{q$[/J~)
annual estimates 周年预算 dQ P7CP
annual fee 年费 [MLJs- *
annual general meeting 周年大会 \i1>/`F
annual growth rate 年增率；每年增长率
T}')QC&wQ
annual long-term supplement 长期个案每年补助金
}#0MJ6L
annual pensionable emolument 可供计算退休金的年薪 m BW
E^
annual report 年报 ,K4*0!TXP
Annual Report on the Consumer Price Index 《消费物价指数年报》 '2)c;/-E
annual return 周年报表；周年申报表；每年报税表格 %f??O|O3
Annual Return Rules 《周年报表规则》 T'YHV}b}vX
annual review of consumer prices 每年消费物价回顾 QY14N{]T\p
annual roll-forward basis 逐年延展方式 >JdA,i}1
annual salary 年薪 p }p1>-j
annual statement 年度报表；年度决算表 +!_?f'kv`
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 MV8Lk/zd?A
annuitant 年金受益人 !
C}t)R]^
annuity 年金 Ve/"9 ?Y_
annuity contract 年金合约 2hB';Dv
annuity on human life 人寿年金 tF:'Y ~3 p
antecedent debt 先前的债项 Hgu:*iYA
ante-dated cheque 倒填日期支票 W?+U%bIZ9
anticipated expenditure 预期开支 bOIVe
anticipated net profit 预期纯利 }m '= _
u
anticipated revenue 预期收入 4a 'O#;h o
anti-inflation measure 反通货膨胀措施 #bRr|`
anti-inflationary stance 反通货膨胀立场 X`xI~&t _
apparent deficit 表面赤字 _PTo !aJL
apparent financial solvency 表面偿债能力 t :A,pT3
apparent partner 表面合伙人 kk`BwRh)d;
application for personal assessment 个人入息课税申请书 "v.]s;g
application of fund 资金应用 *7`N^e
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 -
0t
appointed actuary 委任精算师 fwR3=:5~
appointed auditor 委任核数师；委任审计师 Rg:3}T`~n
appointed trustee 委任的受托人 k:?+75?$
appointer 委任人 *~p~IX{
apportioned pro rata 按比例分摊 qg7]
YT&
apportionment 分配；分摊 i&cH
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ONx|c'0 g
apportionment formula 分摊方程式 o;#{N~4[$
apportionment of estate duty 遗产税的分摊 TmN}TMhZ
appraisal 估价；评估 Y~RZf /`
appreciable growth 可观增长 7e,<$PH
appreciable impact 显着影响 R =D\VIu,Z
appreciable increase 可观增长 OL+!,Y
appreciation 增值；升值 apW0(&\
appreciation against other currencies 相对其他货币升值 C=L
XL1x2e
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !
;Mh5*-
appreciation tax 增值税 4fDo
}~
appropriation 拨款；拨用；拨付 kvU0 $1
appropriation account 拨款帐目 E)( `Z0
Appropriation Bill 拨款法案 MSEBv Z-
appropriation-in-aid system 补助拨款办法 Lh =~ 3
approved assets 核准资产 IB wqu w+
approved basket stock 认可一篮子证券 X,- '
v[z
approved budget 核准预算 S}"?#=Q.%O
approved charitable donation 认可慈善捐款 DdI7%?hK
approved charitable institution 认可慈善机构 /)8
0@
approved currency 核准货币；认可货币 \!UNa le
approved estimates 核准预算 b0a'Y"oef4
approved estimates of expenditure 核准开支预算 Z$R2 Z$f
approved overseas insurer 核准海外保险人 #vO3*-hs
approved overseas trust company 核准海外信托公司 my#qmI
approved pooled investment fund 核准汇集投资基金 ?Y"bt^4j
approved provident fund scheme 认可公积金计划 &`rV{%N"
approved provision 核准拨款 ujcS>XN,1
approved redeemable share 核准可赎回股份 UI
~E NG
approved regional stock 认可地区性证券 .js4 )$W^
approved retirement scheme 认可退休金计划 V07x+ovq
approved subordinated loan 核准附属贷款 inBd.%Yr
arbitrage 套戥；套汇；套利 ~L(_q
]
arbitrageur 套戥者；套汇者 YY
I
arbitrary amount 临时款项 D#% J||
arrangement 措施；安排；协定 ;(w=}s% ]+
arrears 欠款 CiP-Zh[gZ
arrears of pay 欠付薪酬 m[^;HwJ
arrears of revenue 逾期未收税款；逾期未收的帐项 da@y*TO#i
articles of association 组织章程；组织细则；组织章程细则 1A23 G$D
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 :,
F^{
ascertainment of profit 确定利润 *8p\.za1
"Asia Clear" “亚洲结算系统”
