allotment 分配；配股 iS^I qS
allotment notice 股份配售通知；配股通知 1e>,QX
allotment of shares 股份分配 -$4#eG%3
allowable 可获宽免；免税的 do9@ 6[{Sv
allowable business loss 可扣除的营业亏损 ~E=.*: 5(
allowable expenses 可扣税的支出 %<q l
allowance 免税额；津贴；备抵；准备金 ||&EmH
allowance for debts 债项的免税额 f`?Y+nu }
allowance for depreciation by wear and tear 耗损折旧免税额 3!0E h8ncI
allowance for funeral expenses 殡殓费的免税额 ttPa[h{!
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ruLi
"d
allowance for repairs and outgoings 修葺及支出方面的免税额
^t=Hl
allowance to debtor 给债务人的津贴 2rq)U+
alteration of capital 资本更改 <[2 ]p\rj
alternate trustee 候补受托人 Fa$ pr`
amalgamation 合并 PYl(
~Vac
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [e+"G <>
ambit of charges 征税范围；收费范围 dD3I. ?DY
amended valuation 经修订的估值 j1)HIQE|5f
American Commodities Exchange 美国商品交易所 9i8D_[
American Express Bank Limited 美国运通银行 `n] y" rj'
American Stock Exchange 美国证券交易所 VrA9}"1x~*
amortization 摊销 "]ow1{
amount due from banks 存放银行同业的款项 YB h :
amount due from banks abroad 存放海外银行同业的款项 \$2E
amount due from holding companies 控股公司欠款 `}KK@ (Y
amount due from local banks 存放本港银行同业的款项 3
[ lF
amount due to banks 银行同业的存款 @O<kjR<b
amount due to banks abroad 海外银行同业的存款 Eoug/we
amount due to holding companies 控股公司存款 QW.VAF\6*
amount due to local banks 本港银行同业的存款 z./ M^7v?
amount due to outport banks 外埠银行同业的存款 [EDw
0e
amount for note issue 发行纸币的款额 jZcjiOX
amount of bond 担保契据的款额 +! 6C^G
amount of consideration 代价款额 a3L ]'E'*#
amount of contribution 供款数额 ~l%D cp
amount of indebtedness 负债款额 mfO:#]K
amount of principal of the loan 贷款本金额 W;coi4
amount of rates chargeable 应征差饷数额 ip4:px-
amount of share capital 股本额 2P8JLT*Tj
amount of sums assured 承保款额 n`T
4aDm
amount of variation 变动幅度 ur-&- G^
amount of vote 拨款数额 ?w1_.m|8u
amount payable 应付款额 AG2iLictv
amount receivable 应收款额 ,qak_bP
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
UK2Y<\vD
analysis 分析 }> k 9]Y
ancillary risk 附属风险 *Wv]DV=\
annual account 周年帐目；周年帐目报表；年度决算；年结 qx<`Kc4
annual accounting date 年结日期 nJny9g
annual allowance 每年免税额；年积金；年度津贴；年津 P8e1 J0A
annual balance 年度余额 I.j`h2
annual disposable income 每年可动用收入 4^V Y
annual estimates 周年预算 2 As 4}
annual fee 年费 ]`&EB~K&NY
annual general meeting 周年大会 VkT8l4($X<
annual growth rate 年增率；每年增长率 E27wxMU
annual long-term supplement 长期个案每年补助金 HH3WZ^0>
annual pensionable emolument 可供计算退休金的年薪 ZGa> ^k[:
annual report 年报 b7{)B?n
Annual Report on the Consumer Price Index 《消费物价指数年报》 vbmSbZ"y
annual return 周年报表；周年申报表；每年报税表格 0 ]
U
;5
Annual Return Rules 《周年报表规则》 L$h.VQv+
annual review of consumer prices 每年消费物价回顾 K Ii V z<
annual roll-forward basis 逐年延展方式 Aj.TX%}`h
annual salary 年薪 |Sy | E
annual statement 年度报表；年度决算表 b
p:WN
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 s,N%sO;
annuitant 年金受益人 B5u0 6
O
annuity 年金 & F[/@
annuity contract 年金合约 UXoaUW L
annuity on human life 人寿年金 `h( JD$w
antecedent debt 先前的债项 zTBr<:
ante-dated cheque 倒填日期支票 >fI<g8N D
anticipated expenditure 预期开支 Er J
i
anticipated net profit 预期纯利 ;RW!l pGjP
anticipated revenue 预期收入 0]{h,W3]@[
anti-inflation measure 反通货膨胀措施 7am .
_K
anti-inflationary stance 反通货膨胀立场 M~;m am TP
apparent deficit 表面赤字 ^<$d Tr'
apparent financial solvency 表面偿债能力 |uQJMf[L)
apparent partner 表面合伙人 (1fE^KF@f
application for personal assessment 个人入息课税申请书 BV$lMLD{r
application of fund 资金应用 xj )*K%re
application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件 s<|.vVi"
appointed actuary 委任精算师 ~N;.hU
%l
appointed auditor 委任核数师；委任审计师 I)V2cOr XM
appointed trustee 委任的受托人 p8D i9\}
appointer 委任人 /}r%DND '
apportioned pro rata 按比例分摊 *nluK
apportionment 分配；分摊 {Lb NKjn
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 0O+s 3#"?@
apportionment formula 分摊方程式 (tP>z+
apportionment of estate duty 遗产税的分摊 MftW^7W-
appraisal 估价；评估 W u<
appreciable growth 可观增长 BQmg$N,F
appreciable impact 显着影响
$.(%7[
appreciable increase 可观增长 R:x4j #(
appreciation 增值；升值 K0yTHX?(.
appreciation against other currencies 相对其他货币升值 3/>Mc Z@OH
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 |! i3 Y=X
appreciation tax 增值税 Z_D8}$!
appropriation 拨款；拨用；拨付 b-U LoV
appropriation account 拨款帐目 9`i =k p
Appropriation Bill 拨款法案 "2)<'4q5)
appropriation-in-aid system 补助拨款办法 )?jo F)
approved assets 核准资产 YQ
g03i
approved basket stock 认可一篮子证券 CtV$lXxup
approved budget 核准预算 mfQQ<Q @
approved charitable donation 认可慈善捐款 5J d&3pO
approved charitable institution 认可慈善机构 HlBw:D(z:^
approved currency 核准货币；认可货币 5Y#yz>B@ ]
approved estimates 核准预算 THWT\3~,
approved estimates of expenditure 核准开支预算 *qj @y'1\
approved overseas insurer 核准海外保险人 Y2!OJuy Gc
approved overseas trust company 核准海外信托公司 XL >Vwd
approved pooled investment fund 核准汇集投资基金 Aga2 I#1r
approved provident fund scheme 认可公积金计划 u1/4WYJeJ
approved provision 核准拨款 oU% rP
approved redeemable share 核准可赎回股份 49^;T;'v
approved regional stock 认可地区性证券 \/la`D
approved retirement scheme 认可退休金计划 cP`f
\\c
approved subordinated loan 核准附属贷款 DGj:qd(
arbitrage 套戥；套汇；套利 YvHP]N{SA'
arbitrageur 套戥者；套汇者 mS6
#\'Qa
arbitrary amount 临时款项 Y [i>
arrangement 措施；安排；协定 {3
lsDU4
arrears 欠款 t@QaxZIlt;
arrears of pay 欠付薪酬 T|Sz~nO
}f
arrears of revenue 逾期未收税款；逾期未收的帐项 z* >"I
articles of association 组织章程；组织细则；组织章程细则 thDQ44<#)
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 D5Wo e&g,
ascertainment of profit 确定利润 Yw"o_
"Asia Clear" “亚洲结算系统”
