allotment 分配；配股 Im<i.a
<`
allotment notice 股份配售通知；配股通知 qubyZ 8 hx
allotment of shares 股份分配 :/.SrkN(A7
allowable 可获宽免；免税的 A~!v+W%vO1
allowable business loss 可扣除的营业亏损 KeGGF]=>
allowable expenses 可扣税的支出 Y*KP 1=Md
allowance 免税额；津贴；备抵；准备金 ac2G;}B|
allowance for debts 债项的免税额 Z
ZMz0^V
allowance for depreciation by wear and tear 耗损折旧免税额 HQ
7
allowance for funeral expenses 殡殓费的免税额 W/
\M9
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )J"*[[e
allowance for repairs and outgoings 修葺及支出方面的免税额 T1([P!g*
allowance to debtor 给债务人的津贴 ##+f/Fxym
alteration of capital 资本更改 $Y\-X<gRH
alternate trustee 候补受托人 ,WA[HwY-
amalgamation 合并 4)DI0b"
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 v5/2-<6x
ambit of charges 征税范围；收费范围 Cb1fTl%
amended valuation 经修订的估值 JDI1l_
Ga
American Commodities Exchange 美国商品交易所 9iwSE(},
American Express Bank Limited 美国运通银行 1B5 ]1&M
American Stock Exchange 美国证券交易所 H T a]T'
amortization 摊销 hb,G'IU
amount due from banks 存放银行同业的款项 e*Y>+*2y
amount due from banks abroad 存放海外银行同业的款项 G|LJOq7QB
amount due from holding companies 控股公司欠款 T+q3]
&
amount due from local banks 存放本港银行同业的款项 (c'kZ9&
amount due to banks 银行同业的存款 j@98UZ{g\
amount due to banks abroad 海外银行同业的存款 oA;> z
amount due to holding companies 控股公司存款 aOOkC&%
amount due to local banks 本港银行同业的存款 zQt"i` { U
amount due to outport banks 外埠银行同业的存款 Or2J
amount for note issue 发行纸币的款额 (9A`[TRwi
amount of bond 担保契据的款额 k uZs30^
amount of consideration 代价款额 =_@Q+N*]|(
amount of contribution 供款数额 6% ^9`|3
amount of indebtedness 负债款额 h%0FKi^
amount of principal of the loan 贷款本金额 S *D Bzl
amount of rates chargeable 应征差饷数额 Bm\OH#
amount of share capital 股本额 kvoEnwBe_
amount of sums assured 承保款额 q '
amount of variation 变动幅度 Di
^7@}kQS
amount of vote 拨款数额 0\X'
a}8Bu
amount payable 应付款额 ,xzSFs >2
amount receivable 应收款额 vp_$Ft-R
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 / DC\F5 G
analysis 分析 "A
ayU
ancillary risk 附属风险 p&O-]o8
annual account 周年帐目；周年帐目报表；年度决算；年结 :8CYTEc
annual accounting date 年结日期 vrr` ^UB2
annual allowance 每年免税额；年积金；年度津贴；年津 @&4s)&-F
annual balance 年度余额 V1
:aR3*!
annual disposable income 每年可动用收入 8va&*J?
2
annual estimates 周年预算 6 tDCaB
annual fee 年费 ss4<s
5:y
annual general meeting 周年大会 |E7)s;}D
annual growth rate 年增率；每年增长率 d=$1Z. ]
annual long-term supplement 长期个案每年补助金 M,WC+")Z=
annual pensionable emolument 可供计算退休金的年薪 yrgb6)]nm@
annual report 年报 OM1pyt
Annual Report on the Consumer Price Index 《消费物价指数年报》 .%3qzOrN
annual return 周年报表；周年申报表；每年报税表格 %CaUC'
Annual Return Rules 《周年报表规则》 g0&Rl
annual review of consumer prices 每年消费物价回顾 F
#
a)"$j;
annual roll-forward basis 逐年延展方式 L74Sx0nk=
annual salary 年薪 zB@@Gs>
annual statement 年度报表；年度决算表 BGSq
fr1F
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 D,)^l@U P
annuitant 年金受益人 xdV $dDCT
annuity 年金 a#NP69
annuity contract 年金合约 i(pevu
annuity on human life 人寿年金 OD~TWT_
antecedent debt 先前的债项 /U1 jCLR'
ante-dated cheque 倒填日期支票 &qP@WFl
anticipated expenditure 预期开支 *K}j>A
anticipated net profit 预期纯利 \@eC^D2
anticipated revenue 预期收入 y9@DlK
anti-inflation measure 反通货膨胀措施 %x5zs ]4^
anti-inflationary stance 反通货膨胀立场 DdG*eKC
apparent deficit 表面赤字 1r-#QuV#
apparent financial solvency 表面偿债能力 d J;y>_
apparent partner 表面合伙人 Vdf V5"
application for personal assessment 个人入息课税申请书
Z?o?"|o
application of fund 资金应用 =nTNL .SX
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 $> M A
appointed actuary 委任精算师 {
+.ai 8
appointed auditor 委任核数师；委任审计师 GSh~j-C'
appointed trustee 委任的受托人 r :n -?P
appointer 委任人 HsQ\xQ"k!
apportioned pro rata 按比例分摊 LmA I vEr
apportionment 分配；分摊 Om/mpU /U
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6d% |yl
apportionment formula 分摊方程式 )b_
GKA
`
apportionment of estate duty 遗产税的分摊 ti}g?\VT
appraisal 估价；评估 faJ>,^V#
appreciable growth 可观增长 ktMUTL(B
appreciable impact 显着影响 HN j6Iw
appreciable increase 可观增长 o
D=6D9c?
appreciation 增值；升值 V.8pxD5 s
appreciation against other currencies 相对其他货币升值 =C[2"Y4JK0
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 C*f3PB=H_
appreciation tax 增值税 KW[Jft
appropriation 拨款；拨用；拨付 _H (:$=$Q
appropriation account 拨款帐目
?V>\9?zb
Appropriation Bill 拨款法案 wV,l }Xb-
appropriation-in-aid system 补助拨款办法 ZGHh!Ds;
approved assets 核准资产 =yZiBJ
approved basket stock 认可一篮子证券 NxyrP**j
approved budget 核准预算 J% t[ {
approved charitable donation 认可慈善捐款 ]F]!> dKA
approved charitable institution 认可慈善机构 w=txSF&Qr
approved currency 核准货币；认可货币 R
Wd#)3
approved estimates 核准预算 )&$Zt(
approved estimates of expenditure 核准开支预算 tHj |_t
approved overseas insurer 核准海外保险人 \1p_6U7
approved overseas trust company 核准海外信托公司 @}^eyS$|!
approved pooled investment fund 核准汇集投资基金 1 =cFV'
approved provident fund scheme 认可公积金计划 pSLv1d"9{
approved provision 核准拨款 Q.N, Q`P
approved redeemable share 核准可赎回股份 yye( ^
approved regional stock 认可地区性证券 :<}.3 Q?&
approved retirement scheme 认可退休金计划 UQ ~7,D`=#
approved subordinated loan 核准附属贷款 Js7D>GWP!
arbitrage 套戥；套汇；套利 NSPa3NE
arbitrageur 套戥者；套汇者 xzRs
;AXOp
arbitrary amount 临时款项 W97%12J3
arrangement 措施；安排；协定 )L%i"=<Bdy
arrears 欠款 eZr}xo@9
arrears of pay 欠付薪酬
MDo4{7
arrears of revenue 逾期未收税款；逾期未收的帐项 GG} (*pOr
articles of association 组织章程；组织细则；组织章程细则 _c W (R,i
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 jC) lWD
ascertainment of profit 确定利润 6,C,LT2^(
"Asia Clear" “亚洲结算系统”
